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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2017

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Schedule of Utility Plant

Utility plant comprises:
In thousands
						December 31,
		Estimated Useful Life (In Years)				2017				2016
Utility plant at original cost
Utility plant in service-Water
Intangible plant			—			$	140			$	140
Source of supply plant			45-85				20,959				19,627
Pumping and water treatment plant			8-62				81,180				78,542
Transmission and distribution plant
Mains			81				252,569				236,261
Services			39				42,232				38,803
Storage tanks			76				24,729				24,108
Meters			26				25,628				24,710
Hydrants			60				13,760				12,870
General plant			3-31				56,784				53,417
Utility plant in service-Wastewater
Treatment and disposal plant			35-62				17,421				15,613
Collection mains & lift stations			81				13,692				8,675
General plant			3-31				1,006				931
Property held for future use			—				14,647				14,815
Construction work in progress			—				12,700				6,674
							577,447				535,186
Less – accumulated depreciation							116,945				109,684
						$	460,502			$	425,502

Amortization period of other regulatory expense

Regulatory expenses amortized on a straight-line basis are noted below:

Expense	Years Amortized
Depreciation and salary studies	5
Delaware rate proceedings	2.5
Maryland rate proceedings	5
Debt related costs	15 to 25 (based on term of related debt)
Goodwill (resulting from acquisition of Mountain Hill Water Company in 2008)	50
Deferred acquisition costs (resulting from purchase of water assets in Cecil County, Maryland in 2011 and Port Deposit, Maryland in 2010)	20
Franchise Costs (resulting from purchase of water assets in Cecil County, Maryland in 2011)	80

Regulatory Assets, Net of Amortization

Regulatory assets, net of amortization, comprise:

(in thousands)		December 31, 2017				December 31, 2016
Postretirement benefit obligation		$	149			$	186
Deferred income taxes			416				431
Expense of rate and regulatory proceedings			70				116
Debt issuance costs			5,965				1,648
Goodwill			303				310
Deferred acquisition and franchise costs			646				683
		$	7,549			$	3,374

Other Deferred Assets, Net of Amortization

Other deferred assets at December 31, net of amortization, comprise:

In thousands	2017				2016
Investment in CoBank		$	3,358			$	3,198
Other			363				386
		$	3,721			$	3,584

Regulatory Liabilities

Regulatory liabilities comprise:
		(in thousands)
		December 31, 2017				December 31, 2016
Postretirement benefit obligation		$	112			$	149
Utility plant retirement cost obligation			549				873
Deferred income taxes (related to TCJA)			22,540				-
		$	23,201			$	1,022

Changes in Accounts Receivable

	December 31,
In thousands	2017				2016				2015
Customer accounts receivable – water		$	5,487			$	5,437			$	5,017
Contractual amounts due from developers and other			3,698				2,622				1,610
			9,185				8,059				6,627
Less allowance for doubtful accounts			288				263				277
Net accounts receivable		$	8,897			$	7,796			$	6,350

Allowance for Doubtful Accounts

The activities in the allowance for doubtful accounts are as follows:

	December 31,
In thousands	2017				2016				2015
Beginning balance		$	263			$	277			$	250
Allowance adjustments			215				195				205
Recoveries			41				64				53
Write off of uncollectible accounts			(231	)			(273	)			(231	)
Ending balance		$	288			$	263			$	277

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