XML 43 R28.htm IDEA: XBRL DOCUMENT v3.19.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

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

X

- Definition

Tabular disclosure of allowance for doubtful accounts.

+ References

No definition available.

+ Details

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

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

- Definition

Tabular disclosure of other deferred assets net of amortization.

+ References

No definition available.

+ Details

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

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

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

X

- Definition

Tabular disclosure of public utility physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, deprecation expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=84167750&loc=d3e42232-110370

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.13(b))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
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

X

- Definition

Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 405
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394

+ Details

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