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REGULATORY ASSETS (Tables)

3 Months Ended

Mar. 31, 2020

REGULATORY ASSETS [Abstract]

Amortization Period of Other Regulatory Expense

Table of Contents

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

Expense	Years Amortized
Rate case studies	5
Delaware rate proceedings	2.5
Maryland rate proceedings	5
Debt related costs	15 to 30 (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)
		March 31, 2020				December 31, 2019
Postretirement benefit obligation		$	51			$	51
Deferred income taxes			382				386
Expense of rate case studies			25				27
Debt related costs			5,468				5,556
Goodwill			286				288
Deferred acquisition and franchise costs			573				583
		$	6,785			$	6,891

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- Definition

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

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
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-URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
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