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REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2018

REVENUE RECOGNITION [Abstract]

Disaggregation Revenues

The following table shows the Company's revenues disaggregated by service type; all revenues are generated within a similar geographical location:

(in thousands)		Three months ended September 30, 2018				Three months ended September 30, 2017				Nine months ended September 30, 2018				Nine months ended September 30, 2017
Regulated Revenue
Consumption charges		$	13,648			$	13,109			$	36,286			$	35,304
Fixed fees			6,330				6,521				19,182				18,823
Service charges			182				247				507				761
DSIC			655				858				2,203				2,401
Revenue reserved for refund –           TCJA impact			(655	)			0				(2,203	)			0
Total Regulated Revenue		$	20,160			$	20,735			$	55,975			$	57,289
Non-Regulated Revenue
Service line protection plans		$	982			$	978			$	2,960			$	2,882
Contract operations			329				340				1,025				995
Inspection fees			115				60				171				155
Total Non-Regulated Revenue		$	1,426			$	1,378			$	4,156			$	4,032
Other Operating Revenue      not in scope of ASC 606		$	338			$	243			$	937			$	726
Total Operating Revenue		$	21,924			$	22,356			$	61,068			$	62,047

Contract Assets and Contract Liabilities

Our contract assets and liabilities consist of the following:

(in thousands)		September 30, 2018				December 31, 2017
Accounts Receivable
Accounts Receivable-Regulated		$	6,499			$	5,631
Accounts Receivable-Non-Regulated			319				403
Total Accounts Receivable		$	6,818			$	6,034
Contract Assets – Regulated		$	2,360			$	2,397
Deferred Revenue
Deferred Revenue – Regulated		$	1,140			$	1,053
Deferred Revenue – Non-Regulated			252				203
Total Deferred Revenue		$	1,392			$	1,256
Refund Liability - Regulated		$	2,203			$	--

X

- Definition

Tabular disclosure of contract balances and changes in contract balances.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130551-203045

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045

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