XML 35 R22.htm IDEA: XBRL DOCUMENT v3.10.0.1

REGULATORY ASSETS (Tables)

6 Months Ended

Jun. 30, 2018

REGULATORY ASSETS [Abstract]

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, Comprise

Regulatory assets, net of amortization, comprise:
		(in thousands)
		June 30, 2018				December 31, 2017
Postretirement benefit obligation		$	149			$	149
Deferred income taxes			408				416
Expense of rate and regulatory proceedings			56				70
Debt issuance costs			5,878				5,965
Goodwill			299				303
Deferred acquisition and franchise costs			634				646
		$	7,424			$	7,549

X

- Definition

Tabular disclosure of amortization period of other regulatory expense on a straight-line basis.

+ References

No definition available.

+ Details

Name:	artna_ScheduleOfAmortizationPeriodOfOtherRegulatoryExpenseTableTextBlock
Namespace Prefix:	artna_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RegulatoryAssetsAndLiabilitiesDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-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

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-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 3: http://fasb.org/us-gaap/role/ref/legacyRef
-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

+ Details

Name:	us-gaap_ScheduleOfRegulatoryAssetsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration