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REGULATORY ASSETS (Tables)

9 Months Ended

Sep. 30, 2019

REGULATORY ASSETS [Abstract]

Amortization Period of Other Regulatory Expense

Regulatory expenses amortized on a straight-line basis are noted below:

Expense	Years Amortized
Rate case studies	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)
		September 30, 2019				December 31, 2018
Postretirement benefit obligation		$	74			$	74
Deferred income taxes			389				401
Expense of rate case studies			30				46
Debt issuance costs			5,557				5,815
Goodwill			290				295
Deferred acquisition and franchise costs			593				623
		$	6,933			$	7,254

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- Definition

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

+ References

No definition available.

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- 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

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