XML 56 R43.htm IDEA: XBRL DOCUMENT
v3.22.4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Part 4 (Details) |  |  |  |  | 1 Months Ended | 12 Months Ended |
--- | --- | --- | --- | --- | --- | --- | ---
Jul. 19, 2022 USD ($) Installment | May 03, 2022 $ / shares shares | May 04, 2021 $ / shares shares | May 06, 2020 $ / shares shares | Aug. 31, 2022 USD ($) | Dec. 31, 2022 USD ($) Installment shares | Dec. 31, 2021 USD ($) shares | Dec. 31, 2020 USD ($) shares | Jun. 30, 2021 USD ($)
Stock Compensation Plans [Abstract] |  |  |  |  |  |  |  |  |
Granted (in shares) | shares |  |  |  |  |  | 0 | 0 | 0 |
Stock compensation |  |  |  |  |  | $ 152,000 | $ 193,000 | $ 178,000 |
Unrecognized expense related to non-vested awards of restricted shares granted |  |  |  |  |  | 76,000 |  |  |
ACCOUNTS RECEIVABLE [Abstract] |  |  |  |  |  |  |  |  |
Litigation settlement amount | $ 10,000,000 |  |  |  |  | 10,000,000 |  |  |
Litigation settlement amount received |  |  |  |  | $ 2,500,000 |  |  |  |
Litigation settlement, remaining amount | $ 7,500,000 |  |  |  |  | $ 7,500,000 |  |  |
Number of installments | Installment | 3 |  |  |  |  | 3 |  |  |
Increase (decrease) in reserve for bad debt |  |  |  |  |  |  | 500,000 |  | $ (300,000)
Expense related to allowance for doubtful accounts |  |  |  |  |  | $ 100,000 | 100,000 |  |
Changes in Accounts Receivable [Abstract] |  |  |  |  |  |  |  |  |
Gross accounts receivable |  |  |  |  |  | 13,927,000 | 8,796,000 |  |
Less allowance for doubtful accounts |  |  |  |  |  | 416,000 | 429,000 |  |
Total Accounts Receivable |  |  |  |  |  | 13,511,000 | 8,367,000 |  |
Summary of allowance for doubtful accounts [Abstract] |  |  |  |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 429,000 | 862,000 |  |
Allowance adjustments |  |  |  |  |  | 146,000 | (236,000) |  |
Recoveries |  |  |  |  |  | 28,000 | 25,000 |  |
Write off of uncollectible accounts |  |  |  |  |  | (187,000) | (222,000) |  |
Ending balance |  |  |  |  |  | $ 416,000 | 429,000 | 862,000 |
Cash and Cash Equivalents [Abstract] |  |  |  |  |  |  |  |  |
Maximum maturity period of temporary cash investments considered as cash equivalents |  |  |  |  |  | 3 months |  |  |
Inventories [Abstract] |  |  |  |  |  |  |  |  |
Increase in materials and supplies in inventory |  |  |  |  |  | $ 2,769,000 | 398,000 | 271,000 |
Restricted Stock [Member] |  |  |  |  |  |  |  |  |
Stock Compensation Plans [Abstract] |  |  |  |  |  |  |  |  |
Stock compensation |  |  |  |  |  | 152,000 | 193,000 | $ 178,000 |
Customer Accounts Receivable - Water [Member] |  |  |  |  |  |  |  |  |
Changes in Accounts Receivable [Abstract] |  |  |  |  |  |  |  |  |
Gross accounts receivable |  |  |  |  |  | 5,981,000 | 5,986,000 |  |
Customer accounts receivable - wastewater [Member] |  |  |  |  |  |  |  |  |
Changes in Accounts Receivable [Abstract] |  |  |  |  |  |  |  |  |
Gross accounts receivable |  |  |  |  |  | 482,000 | 1,326,000 |  |
Settlement Agreement Receivable [Member] |  |  |  |  |  |  |  |  |
Changes in Accounts Receivable [Abstract] |  |  |  |  |  |  |  |  |
Gross accounts receivable |  |  |  |  |  | 2,532,000 | 0 |  |
Miscellaneous accounts receivable [Member] |  |  |  |  |  |  |  |  |
Changes in Accounts Receivable [Abstract] |  |  |  |  |  |  |  |  |
Gross accounts receivable |  |  |  |  |  | 3,781,000 | 786,000 |  |
Developer receivable [Member] |  |  |  |  |  |  |  |  |
Changes in Accounts Receivable [Abstract] |  |  |  |  |  |  |  |  |
Gross accounts receivable |  |  |  |  |  | $ 1,151,000 | $ 698,000 |  |
Class A Stock [Member] | Restricted Stock [Member] |  |  |  |  |  |  |  |  |
Stock Compensation Plans [Abstract] |  |  |  |  |  |  |  |  |
Granted, restricted stock awards (in shares) | shares |  | 5,000 | 5,000 | 5,000 |  |  |  |  |
Fair market value (in dollars per share) | $ / shares |  | $ 45.58 | $ 40.11 | $ 35.01 |  |  |  |  |

X
- Definition Represents expense incurred due to allowance for doubtful accounts during the period. + References No definition available. + Details
Name: | artna_ExpenseRelatedToAllowanceForDoubtfulAccounts
Namespace Prefix: | artna_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase (decrease) in reserve for bad debt. + References No definition available. + Details
Name: | artna_IncreaseDecreaseInReserveForBadDebt
Namespace Prefix: | artna_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of damages to be paid to the plaintiff in the legal matter. + References No definition available. + Details
Name: | artna_LossContingencyDamagesToBePaid
Namespace Prefix: | artna_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The number of installments to be paid on the anniversary date of the Court's approval of the Consent Decree. + References No definition available. + Details
Name: | artna_LossContingencyNumberOfInstallments
Namespace Prefix: | artna_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents maximum maturity period of temporary cash investments considered as cash equivalents. + References No definition available. + Details
Name: | artna_MaximumMaturityPeriodOfTemporaryCashInvestmentsConsideredAsCashEquivalents
Namespace Prefix: | artna_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4531-111522 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(a)(1)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_AccountsReceivableGrossCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_AccountsReceivableNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=124259787&loc=d3e4531-111522 + Details
Name: | us-gaap_AccountsReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_AccountsReceivableNetCurrentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5074-111524 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of allowance for credit loss on accounts receivable, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=123577603&loc=d3e5074-111524 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124255206&loc=SL82895884-210446 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in allowance for credit loss on accounts receivable, from recovery. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableRecoveries
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableRollforward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of direct write-downs of accounts receivable charged against the allowance. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_CashAndCashEquivalentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of cost not yet recognized for nonvested award under share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_IncreaseDecreaseInInventoriesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) during the reporting period in the value of raw materials, packaging materials and supplies held in inventory. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_IncreaseDecreaseInRawMaterialsPackagingMaterialsAndSuppliesInventories
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of damages awarded to the plaintiff in the legal matter. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121557415&loc=d3e14435-108349 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 9 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121557415&loc=d3e14557-108349 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121557415&loc=d3e14326-108349 + Details
Name: | us-gaap_LossContingencyDamagesAwardedValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of damages paid to the plaintiff in the legal matter. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121557415&loc=d3e14326-108349 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 9 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121557415&loc=d3e14557-108349 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121557415&loc=d3e14435-108349 + Details
Name: | us-gaap_LossContingencyDamagesPaidValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expense (reversal of expense) for expected credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(5)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 + Details
Name: | us-gaap_ProvisionForDoubtfulAccounts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of noncash expense for share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_ShareBasedCompensation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(01) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Gross number of share options (or share units) granted during the period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(01) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Price of a single share of a number of saleable stocks of a company. + References No definition available. + Details
Name: | us-gaap_SharePrice
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_TradeAccountsReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=artna_CustomerAccountsReceivableWastewaterMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=artna_SettlementAgreementReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=artna_MiscellaneousAccountsReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=artna_DeveloperReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementClassOfStockAxis=us-gaap_CommonClassAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |