CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
ASSETS
Utility plant, at original cost (less accumulated depreciation 2017-$116,945; 2016-$109,684)	$ 460,502	$ 425,502
Current assets
Cash and cash equivalents	952	226
Accounts receivable (less allowance for doubtful accounts 2017 - $288; 2016 - $263)	8,897	7,796
Income tax receivable	2,353	150
Unbilled operating revenues	1,427	1,403
Materials and supplies	1,519	1,564
Prepaid property taxes	1,795	1,669
Prepaid expenses and other	2,042	1,827
Total current assets	18,985	14,635
Other assets
Non utility property (less accumulated depreciation 2017-$689; 2016-$611)	3,882	3,881
Other deferred assets	3,721	3,584
Total other assets	7,603	7,465
Regulatory assets, net	7,549	3,374
Total assets	494,639	450,976
Stockholders' equity
Common stock	9,215	9,127
Preferred stock	0	0
Additional paid-in capital	99,526	97,480
Retained earnings	37,903	32,416
Total stockholders' equity	146,644	139,023
Long-term debt, net of current portion	105,587	102,331
Total stockholders' equity and long-term debt	252,231	241,354
Current liabilities
Lines of credit	9,610	7,130
Current portion of long-term debt	1,344	1,316
Accounts payable	8,853	5,532
Accrued expenses	2,888	1,309
Overdraft payable	304	32
Accrued interest	1,805	1,000
Customer deposits	969	864
Other	2,688	2,145
Total current liabilities	28,461	19,328
Commitments and contingencies ( Note 10 )
Deferred credits and other liabilities
Net advances for construction	7,797	8,169
Regulatory liabilities	23,201	1,022
Deferred investment tax credits	526	544
Deferred income taxes	54,137	68,453
Total deferred credits and other liabilities	85,661	78,188
Net contributions in aid of construction	128,286	112,106
Liabilities and stockholders' equity	$ 494,639	$ 450,976

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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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.