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REGULATORY ASSETS (Tables)
 6 Months Ended
Jun. 30, 2021
REGULATORY ASSETS [Abstract]  
Amortization Period of Other Regulatory Expense
Regulatory expenses amortized on a straight-line basis are noted below:

Expense
Years Amortized
Deferred contract costs and other
5
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)
  
   
June 30, 2021
    
December 31, 2020
  
             
Deferred income taxes
  
$
363
    
$
370
  
Deferred contract costs and other
    
292
      
46
  
Debt related costs
    
5,061
      
5,233
  
Goodwill
    
277
      
281
  
Deferred acquisition and franchise costs
    
523
      
543
  
   
$
6,516
    
$
6,473