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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2018
BASIS OF PRESENTATION AND IMPACT OF RECENT ACCOUNTING PRONOUNCEMENTS [Abstract] |
Schedule of Utility Plant |
Utility plant comprises: |  |  |  |  |  |
In thousands |  |  |  |  |  |
|  |  |  |  | December 31, |
|  | Estimated Useful Life (In Years) |  |  | 2018 |  |  | 2017 |
Utility plant at original cost |  |  |  |  |  |  |  |  |
Utility plant in service-Water |  |  |  |  |  |  |  |  |
Intangible plant |  |  | — |  |  | $ | 140 |  |  | $ | 140 |
Source of supply plant |  |  | 45-85 |  |  |  | 22,320 |  |  |  | 20,959 |
Pumping and water treatment plant |  |  | 8-62 |  |  |  | 85,399 |  |  |  | 81,180 |
Transmission and distribution plant |  |  |  |  |  |  |  |  |  |  |  |
Mains |  |  | 81 |  |  |  | 267,352 |  |  |  | 252,569 |
Services |  |  | 39 |  |  |  | 45,661 |  |  |  | 42,232 |
Storage tanks |  |  | 76 |  |  |  | 25,167 |  |  |  | 24,729 |
Meters |  |  | 26 |  |  |  | 26,531 |  |  |  | 25,628 |
Hydrants |  |  | 60 |  |  |  | 14,514 |  |  |  | 13,760 |
General plant |  |  | 3-31 |  |  |  | 60,536 |  |  |  | 56,784 |
Utility plant in service-Wastewater |  |  |  |  |  |  |  |  |  |  |  |
Treatment and disposal plant |  |  | 35-62 |  |  |  | 17,635 |  |  |  | 17,421 |
Collection mains & lift stations |  |  | 81 |  |  |  | 14,242 |  |  |  | 13,692 |
General plant |  |  | 3-31 |  |  |  | 1,206 |  |  |  | 1,006 |
Property held for future use |  |  | — |  |  |  | 24,395 |  |  |  | 14,647 |
Construction work in progress |  |  | — |  |  |  | 19,694 |  |  |  | 12,700 |
|  |  |  |  |  |  | 624,792 |  |  |  | 577,447 |
Less – accumulated depreciation |  |  |  |  |  |  | 126,114 |  |  |  | 116,945 |
|  |  |  |  |  | $ | 498,678 |  |  | $ | 460,502 |
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, Comprise | Regulatory assets, net of amortization, comprise:
(in thousands) |  | December 31, 2018 |  |  | December 31, 2017 |
Postretirement benefit obligation |  | $ | 74 |  |  | $ | 149 |
Deferred income taxes |  |  | 401 |  |  |  | 416 |
Expense of rate and regulatory proceedings |  |  | 22 |  |  |  | 70 |
Debt issuance costs |  |  | 5,815 |  |  |  | 5,965 |
Goodwill |  |  | 295 |  |  |  | 303 |
Deferred acquisition and franchise costs |  |  | 647 |  |  |  | 646 |
|  | $ | 7,254 |  |  | $ | 7,549 |
Other Deferred Assets, Net of Amortization | Other deferred assets at December 31, net of amortization, comprise:
In thousands | 2018 |  | 2017 |
Investment in CoBank |  | $ | 3,610 |  |  | $ | 3,358 |
Other |  |  | 321 |  |  |  | 363 |
|  | $ | 3,931 |  |  | $ | 3,721 |
Regulatory Liabilities |
Regulatory liabilities comprise: |
|  | (in thousands) |
|  | December 31, 2018 |  |  | December 31, 2017 |
Postretirement benefit obligation |  | $ | 52 |  |  | $ | 112 |
Utility plant retirement cost obligation |  |  | 319 |  |  |  | 549 |
Deferred income taxes (related to TCJA) |  |  | 22,442 |  |  |  | 22,540 |
|  | $ | 22,813 |  |  | $ | 23,201 |
Changes in Accounts Receivable |
| December 31, |
In thousands | 2018 |  | 2017 |  | 2016 |
Customer accounts receivable – water |  | $ | 5,585 |  |  | $ | 5,487 |  |  | $ | 5,437 |
Contractual amounts due from developers and other |  |  | 2,806 |  |  |  | 3,698 |  |  |  | 2,622 |
|  |  | 8,391 |  |  |  | 9,185 |  |  |  | 8,059 |
Less allowance for doubtful accounts |  |  | 232 |  |  |  | 288 |  |  |  | 263 |
Net accounts receivable |  | $ | 8,159 |  |  | $ | 8,897 |  |  | $ | 7,796 |
Allowance for Doubtful Accounts | The activities in the allowance for doubtful accounts are as follows:
| December 31, |
In thousands | 2018 |  | 2017 |  | 2016 |
Beginning balance |  | $ | 288 |  |  | $ | 263 |  |  | $ | 277 |
Allowance adjustments |  |  | 103 |  |  |  | 215 |  |  |  | 195 |
Recoveries |  |  | 47 |  |  |  | 41 |  |  |  | 64 |
Write off of uncollectible accounts |  |  | (206 | ) |  |  | (231 | ) |  |  | (273 | )
Ending balance |  | $ | 232 |  |  | $ | 288 |  |  | $ | 263 |

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