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REVENUE RECOGNITION (Tables) | 6 Months Ended
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Jun. 30, 2019
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: As a result of the reduced tariff rates approved by the DEPSC on January 31, 2019, the tariff revenues presented below for the three months ended June 30, 2018 and the six months ended June 30, 2018 were reallocated to the appropriate line items for comparison purposes.
(in thousands) |  | Three months ended June 30, 2019 |  |  | Three months ended June 30, 2018 |  |  | Six months ended June 30, 2019 |  |  | Six months ended June 30, 2018 |
Tariff Revenue |  |  |  |  |  |  |  |  |  |  |  |
Consumption charges |  | $ | 11,505 |  |  | $ | 11,991 |  |  | $ | 21,476 |  |  | $ | 22,787 |
Fixed fees |  |  | 6,349 |  |  |  | 6,374 |  |  |  | 12,997 |  |  |  | 12,704 |
Service charges |  |  | 156 |  |  |  | 168 |  |  |  | 333 |  |  |  | 324 |
DSIC |  |  | 908 |  |  |  | 800 |  |  |  | 1,795 |  |  |  | 1,548 |
Revenue reserved for refund – TCJA impact |  |  | - |  |  |  | -800 |  |  |  | - |  |  |  | -1,548 |
Total Tariff Revenue |  | $ | 18,918 |  |  | $ | 18,533 |  |  | $ | 36,601 |  |  | $ | 35,815 |
Non-Tariff Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service line protection plans |  | $ | 1,028 |  |  | $ | 996 |  |  | $ | 2,079 |  |  | $ | 1,978 |
Contract operations |  |  | 328 |  |  |  | 337 |  |  |  | 656 |  |  |  | 696 |
Inspection fees |  |  | 64 |  |  |  | 47 |  |  |  | 86 |  |  |  | 56 |
Total Non-Tariff Revenue |  | $ | 1,420 |  |  | $ | 1,380 |  |  | $ | 2,821 |  |  | $ | 2,730 |
Other Operating Revenue not in scope of ASC 606 |  | $ | 314 |  |  | $ | 325 |  |  | $ | 615 |  |  | $ | 599 |
Total Operating Revenue |  | $ | 20,652 |  |  | $ | 20,238 |  |  | $ | 40,037 |  |  | $ | 39,144 |
Contract Assets and Contract Liabilities | Our contract assets and liabilities consist of the following:
(in thousands) |  | June 30, 2019 |  |  | December 31, 2018 |
Accounts Receivable |  |  |  |  |  |
Accounts Receivable-Tariff |  | $ | 3,792 |  |  | $ | 5,751 |
Accounts Receivable-Non-Tariff |  |  | 275 |  |  |  | 320 |
Total Accounts Receivable |  | $ | 4,067 |  |  | $ | 6,071 |
Contract Assets – Tariff |  | $ | 2,689 |  |  | $ | 2,367 |
Deferred Revenue |  |  |  |  |  |  |  |
Deferred Revenue – Tariff |  | $ | 1,026 |  |  | $ | 1,025 |
Deferred Revenue – Non-Tariff |  |  | 265 |  |  |  | 227 |
Total Deferred Revenue |  | $ | 1,291 |  |  | $ | 1,252 |
Refund Liability - Tariff |  | $ | - |  |  | $ | 3,298 |

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