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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Schedule of Utility Plant |
Utility plant comprises: |  |  |  |  |  |
In thousands |  |  |  |  |  |
|  |  |  |  | December 31, |
|  | Estimated Useful Life (In Years) |  |  | 2020 |  |  | 2019 |
Utility plant at original cost |  |  |  |  |  |  |  |  |
Utility plant in service-Water |  |  |  |  |  |  |  |  |
Intangible plant |  |  | — |  |  | $ | 140 |  |  | $ | 140 |
Source of supply plant |  |  | 45-85 |  |  |  | 23,940 |  |  |  | 22,611 |
Pumping and water treatment plant |  |  | 8-62 |  |  |  | 100,317 |  |  |  | 90,795 |
Transmission and distribution plant |  |  |  |  |  |  |  |  |  |  |  |
Mains |  |  | 81 |  |  |  | 293,643 |  |  |  | 277,125 |
Services |  |  | 39 |  |  |  | 49,937 |  |  |  | 48,190 |
Storage tanks |  |  | 76 |  |  |  | 29,946 |  |  |  | 27,968 |
Meters |  |  | 26 |  |  |  | 27,994 |  |  |  | 27,498 |
Hydrants |  |  | 60 |  |  |  | 15,895 |  |  |  | 15,071 |
General plant |  |  | 5-31 |  |  |  | 62,379 |  |  |  | 61,512 |
Utility plant in service-Wastewater |  |  |  |  |  |  |  |  |  |  |  |
Intangible plant |  |  | — |  |  |  | 116 |  |  |  | — |
Treatment and disposal plant |  |  | 21-81 |  |  |  | 41,860 |  |  |  | 19,315 |
Collection mains & lift stations |  |  | 81 |  |  |  | 32,133 |  |  |  | 19,348 |
General plant |  |  | 5-31 |  |  |  | 1,545 |  |  |  | 1,223 |
Property held for future use |  |  | — |  |  |  | 5,711 |  |  |  | 24,632 |
Construction work in progress |  |  | — |  |  |  | 21,474 |  |  |  | 31,881 |
|  |  |  |  |  |  | 707,030 |  |  |  | 667,309 |
Less – accumulated depreciation |  |  |  |  |  |  | 147,469 |  |  |  | 136,588 |
|  |  |  |  |  | $ | 559,561 |  |  | $ | 530,721 |
Amortization Period of Other Regulatory Expense | 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) |  | December 31, 2020 |  |  | December 31, 2019 |
Deferred income taxes |  | $ | 370 |  |  | $ | 386 |
Expense of rate case studies and other |  |  | 46 |  |  |  | 78 |
Debt related costs |  |  | 5,233 |  |  |  | 5,556 |
Goodwill |  |  | 281 |  |  |  | 288 |
Deferred acquisition and franchise costs |  |  | 543 |  |  |  | 583 |
|  | $ | 6,473 |  |  | $ | 6,891 |
Other Deferred Assets, Net of Amortization | Other deferred assets at December 31, net of amortization, comprise:
In thousands |  | 2020 |  |  | 2019 |
Investment in CoBank |  | $ | 4,374 |  |  | $ | 3,968 |
Goodwill |  |  | 623 |  |  |  | — |
Other |  |  | 312 |  |  |  | 289 |
|  | $ | 5,309 |  |  | $ | 4,257 |
Regulatory Liabilities |
Regulatory liabilities comprise: |
|  | (in thousands) |
|  | December 31, 2020 |  |  | December 31, 2019 |
Utility plant retirement cost obligation |  | $ | 126 |  |  | $ | 247 |
Deferred income taxes (related to TCJA) |  |  | 21,555 |  |  |  | 21,999 |
|  | $ | 21,681 |  |  | $ | 22,246 |
Changes in Accounts Receivable |
|  | December 31, |
In thousands |  | 2020 |  |  | 2019 |
Customer accounts receivable – water |  | $ | 6,707 |  |  | $ | 5,574 |
Customer accounts receivable – wastewater |  |  | 1,717 |  |  |  | 209 |
Miscellaneous accounts receivable |  |  | 699 |  |  |  | 402 |
CIAC receivable |  |  | 1,901 |  |  |  | 992 |
|  |  | 11,024 |  |  |  | 7,177 |
Less allowance for doubtful accounts |  |  | 862 |  |  |  | 264 |
Net accounts receivable |  | $ | 10,162 |  |  | $ | 6,913 |
Allowance for Doubtful Accounts | The activities in the allowance for doubtful accounts are as follows:
|  | December 31, |
In thousands |  | 2020 |  |  | 2019 |
Beginning balance |  | $ | 264 |  |  | $ | 232 |
Allowance adjustments |  |  | 754 |  |  |  | 198 |
Recoveries |  |  | 13 |  |  |  | 34 |
Write off of uncollectible accounts |  |  | (169 | ) |  |  | (200 | )
Ending balance |  | $ | 862 |  |  | $ | 264 |

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