CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
ASSETS
Utility plant, at original cost (less accumulated depreciation 2016-$109,309; 2015-$104,750)	$ 419,952	$ 405,606
Current assets
Cash and cash equivalents	244	209
Accounts receivable (less allowance for doubtful accounts 2016 - $261; 2015 - $277)	7,849	6,350
Income tax receivable	42	1,428
Unbilled operating revenues	1,620	1,535
Materials and supplies	2,058	1,713
Prepaid property taxes	2,298	1,591
Prepaid expenses and other	1,768	1,618
Total current assets	15,879	14,444
Other assets
Non-utility property (less accumulated depreciation 2016 - $591; 2015 - $535)	3,897	3,956
Other deferred assets	3,575	3,444
Total other assets	7,472	7,400
Regulatory assets, net	3,636	4,176
Total Assets	446,939	431,626
Stockholders' equity
Common stock	9,114	9,058
Preferred stock	0	0
Additional paid-in capital	97,073	95,631
Retained earnings	29,690	27,642
Total stockholders' equity	135,877	132,331
Long-term debt, net of current portion	102,599	103,647
Total stockholders' equity and long term debt	238,476	235,978
Current liabilities
Lines of credit	4,008	10,487
Overdraft payable	896	546
Current portion of long-term debt	1,312	1,289
Accounts payable	4,402	4,914
Dividends payable	2,081	0
Accrued expenses	2,570	1,254
Accrued interest	1,164	1,032
Customer deposits	842	704
Other	3,618	2,177
Total current liabilities	20,893	22,403
Commitments and contingencies	0	0
Deferred credits and other liabilities
Net advances for construction	8,542	8,752
Postretirement benefit obligation	230	230
Deferred investment tax credits	548	562
Utility plant retirement cost obligation	933	883
Deferred income taxes	66,449	62,971
Total deferred credits and other liabilities	76,702	73,398
Net contributions in aid of construction	110,868	99,847
Total Liabilities and Stockholders' equity	$ 446,939	$ 431,626

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.