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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract] |
Schedule of Utility Plant |
Utility plant comprises: |  |  |  |  |  |
In thousands |  |  |  |  |  |
|  |  |  |  | December 31, |
|  | Estimated Useful Life (In Years) |  |  | 2022 |  |  | 2021 |
Utility plant at original cost |  |  |  |  |  |  |  |  |
Utility plant in service-Water |  |  |  |  |  |  |  |  |
Intangible plant |  |  | — |  |  | $ | 140 |  |  | $ | 140 |
Source of supply plant |  |  | 45-85 |  |  |  | 25,223 |  |  |  | 25,045 |
Pumping and water treatment plant |  |  | 8-62 |  |  |  | 116,915 |  |  |  | 109,087 |
Transmission and distribution plant |  |  |  |  |  |  |  |  |  |  |  |
Mains |  |  | 81 |  |  |  | 338,368 |  |  |  | 320,767 |
Services |  |  | 39 |  |  |  | 56,396 |  |  |  | 53,210 |
Storage tanks |  |  | 76 |  |  |  | 34,567 |  |  |  | 29,972 |
Meters |  |  | 26 |  |  |  | 29,720 |  |  |  | 28,778 |
Hydrants |  |  | 60 |  |  |  | 17,751 |  |  |  | 16,789 |
General plant |  |  | 5-31 |  |  |  | 65,632 |  |  |  | 62,604 |
Utility plant in service-Wastewater |  |  |  |  |  |  |  |  |  |  |  |
Intangible plant |  |  | — |  |  |  | 117 |  |  |  | 116 |
Treatment and disposal plant |  |  | 21-81 |  |  |  | 66,420 |  |  |  | 43,725 |
Collection mains & lift stations |  |  | 81 |  |  |  | 49,189 |  |  |  | 33,901 |
General plant |  |  | 5-31 |  |  |  | 1,845 |  |  |  | 1,665 |
Property held for future use |  |  | — |  |  |  | 4,489 |  |  |  | 5,536 |
Construction work in progress |  |  | — |  |  |  | 34,213 |  |  |  | 18,481 |
|  |  |  |  |  |  | 840,985 |  |  |  | 749,816 |
Less – accumulated depreciation |  |  |  |  |  |  | 172,954 |  |  |  | 159,385 |
|  |  |  |  |  | $ | 668,031 |  |  | $ | 590,431 |
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)
Deferred costs affiliated interest agreement | 20
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, 2022 |  | December 31, 2021
Deferred income taxes | $ | 465 |  | $ | 355
Deferred contract costs and other |  | 227 |  |  | 288
Debt related costs |  | 4,682 |  |  | 4,902
Goodwill |  | 266 |  |  | 273
Deferred costs affiliated interest agreement |  | 1,114 |  |  | —
Deferred acquisition and franchise costs |  | 520 |  |  | 503
| $ | 7,274 |  | $ | 6,321
Other Deferred Assets, Net of Amortization | Other deferred assets at December 31, net of amortization, comprise:
In thousands |  | 2022 |  |  | 2021 |
Investment in CoBank |  | $ | 5,351 |  |  | $ | 4,850 |
Settlement agreement receivable-long term |  |  | 4,991 |  |  |  | — |
Other deferred assets |  |  | 194 |  |  |  | 247 |
|  | $ | 10,536 |  |  | $ | 5,097 |
Regulatory Liabilities |
Regulatory liabilities comprise: |
|  | (in thousands) |
|  | December 31, 2022 |  |  | December 31, 2021 |
Utility plant retirement cost obligation |  | $ | — |  |  | $ | 149 |
Deferred settlement refunds |  |  | 7,487 |  |  |  | — |
Deferred income taxes (related to TCJA) |  |  | 21,234 |  |  |  | 21,111 |
|  | $ | 28,721 |  |  | $ | 21,260 |
Changes in Accounts Receivable |
|  | December 31, |
In thousands |  | 2022 |  |  | 2021 |
Customer accounts receivable – water |  | $ | 5,981 |  |  | $ | 5,986 |
Customer accounts receivable – wastewater |  |  | 482 |  |  |  | 1,326 |
Settlement agreement receivable |  |  | 2,532 |  |  |  | — |
Miscellaneous accounts receivable |  |  | 3,781 |  |  |  | 786 |
Developer receivable |  |  | 1,151 |  |  |  | 698 |
|  |  | 13,927 |  |  |  | 8,796 |
Less allowance for doubtful accounts |  |  | 416 |  |  |  | 429 |
Net accounts receivable |  | $ | 13,511 |  |  | $ | 8,367 |
Allowance for Doubtful Accounts | The activities in the allowance for doubtful accounts are as follows:
|  | December 31, |
In thousands |  | 2022 |  |  | 2021 |
Beginning balance |  | $ | 429 |  |  | $ | 862 |
Allowance adjustments |  |  | 146 |  |  |  | (236 | )
Recoveries |  |  | 28 |  |  |  | 25 |
Write off of uncollectible accounts |  |  | (187 | ) |  |  | (222 | )
Ending balance |  | $ | 416 |  |  | $ | 429 |

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