CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)

12 Months Ended

Dec. 31, 2015

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Schedule of Condensed Consolidating Balance Sheet

CONDENSED CONSOLIDATING BALANCE SHEET

As of December 31, 2015

	Parent Company			Cal Water			All Other Subsidiaries			Consolidating Adjustments			Consolidated
	(In thousands)
	ASSETS
Utility plant:
Utility plant	$	1,318		$	2,313,704		$	199,121		$	(7,197	)	$	2,506,946
Less accumulated depreciation and amortization	(605		)	(758,362		)	(48,034		)	1,823			(805,178		)
Net utility plant	713			1,555,342			151,087			(5,374		)	1,701,768
Current assets:
Cash and cash equivalents	582			4,270			3,985			—			8,837
Receivables and unbilled revenue	—			100,777			3,728			—			104,505
Receivables from affiliates	19,677			26,219			—			(45,896		)	—
Other current assets	79			13,077			1,080						14,236
Total current assets	20,338			144,343			8,793			(45,896		)	127,578
Other assets:
Regulatory assets	—			358,254			3,639			—			361,893
Investments in affiliates	651,449			—			—			(651,449		)	—
Long-term affiliate notes receivable	25,099			—			—			(25,099		)	—
Other assets	758			50,386			4,616			(904		)	54,856
Total other assets	677,306			408,640			8,255			(677,452		)	416,749
	$	698,357		$	2,108,325		$	168,135		$	(728,722	)	$	2,246,095
	CAPITALIZATION AND LIABILITIES
Capitalization:
Common stockholders' equity	$	642,155		$	581,792		$	75,024		$	(656,816	)	$	642,155
Affiliate long-term debt	—			—			25,099			(25,099		)	—
Long-term debt, less current maturities	—			511,319			968						512,287
Total capitalization	642,155			1,093,111			101,091			(681,915		)	1,154,442
Current liabilities:
Current maturities of long-term debt	—			6,211			389			—			6,600
Short-term borrowings	33,615			—			—			—			33,615
Payables to affiliates	21,500			667			23,729			(45,896		)	—
Accounts payable	—			63,814			2,566			—			66,380
Accrued expenses and other liabilities	102			40,173			1,585			—			41,860
Total current liabilities	55,217			110,865			28,269			(45,896		)	148,455
Unamortized investment tax credits	—			1,872			—			—			1,872
Deferred income taxes	985			264,823			—			(911		)	264,897
Pension and postretirement benefits other than pensions	—			236,266			—			—			236,266
Regulatory and other long-term liabilities	—			79,477			2,937			—			82,414
Advances for construction	—			179,630			542			—			180,172
Contributions in aid of construction	—			142,281			35,296			—			177,577
	$	698,357		$	2,108,325		$	168,135		$	(728,722	)	$	2,246,095

CALIFORNIA WATER SERVICE GROUP

CONDENSED CONSOLIDATING BALANCE SHEET

As of December 31, 2014

	Parent Company			Cal Water			All Other Subsidiaries			Consolidating Adjustments			Consolidated
	(In thousands)
	ASSETS
Utility plant:
Utility plant	$	1,318		$	2,154,146		$	194,204		$	(7,197	)	$	2,342,471
Less accumulated depreciation and amortization	(377		)	(710,840		)	(42,545		)	1,722			(752,040		)
Net utility plant	941			1,443,306			151,659			(5,475		)	1,590,431
Current assets:
Cash and cash equivalents	4,108			13,929			1,550			—			19,587
Receivables and unbilled revenue	—			108,815			9,114			(1,051		)	116,878
Receivables from affiliates	20,001			3,608			—			(23,609		)	—
Other current assets	—			16,443			1,216			—			17,659
Total current assets	24,109			142,795			11,880			(24,660		)	154,124
Other assets:
Regulatory assets	—			387,387			2,944			—			390,331
Investments in affiliates	637,998			—			—			(637,998		)	—
Long-term affiliate notes receivable	25,263			—			—			(25,263		)	—
Other assets	891			47,617			4,278			(321		)	52,465
Total other assets	664,152			435,004			7,222			(663,582		)	442,796
	$	689,202		$	2,021,105		$	170,761		$	(693,717	)	$	2,187,351
	CAPITALIZATION AND LIABILITIES
Capitalization:
Common stockholders' equity	$	626,626		$	569,319		$	74,107		$	(643,426	)	$	626,626
Affiliate long-term debt	—			—			25,263			(25,263		)	—
Long-term debt, less current maturities	—			417,884			1,349			—			419,233
Total capitalization	626,626			987,203			100,719			(668,689		)	1,045,859
Current liabilities:
Current maturities of long-term debt	—			6,173			434			—			6,607
Short-term borrowings	61,715			17,400			—			—			79,115
Payables to affiliates	—			270			23,339			(23,609		)	—
Accounts payable	—			56,666			2,930			(201		)	59,395
Accrued expenses and other liabilities	861			71,203			1,281			(756		)	72,589
Total current liabilities	62,576			151,712			27,984			(24,566		)	217,706
Unamortized investment tax credits	—			2,032			—			—			2,032
Deferred income taxes	—			210,789			4,515			(462		)	214,842
Pension and postretirement benefits other than pensions	—			270,865			—			—			270,865
Regulatory and other long-term liabilities	—			74,282			8,997			—			83,279
Advances for construction	—			181,763			521			—			182,284
Contributions in aid of construction	—			142,459			28,025			—			170,484
	$	689,202		$	2,021,105		$	170,761		$	(693,717	)	$	2,187,351

Schedule of Condensed Consolidating Statement of Operations

CALIFORNIA WATER SERVICE GROUP

CONDENSED CONSOLIDATING STATEMENT OF INCOME

For the Year Ended December 31, 2015

	Parent Company			Cal Water			All Other Subsidiaries			Consolidating Adjustments			Consolidated
	(In thousands)
Operating revenue	$	—		$	552,202		$	36,166		$	—		$	588,368
Operating expenses:
Operations:
Purchased water	—			168,157			400			—			168,557
Purchased power	—			20,282			7,608			—			27,890
Pump taxes	—			11,479			—			—			11,479
Administrative and general	—			101,244			11,866			—			113,110
Other	—			61,154			6,599			(505		)	67,248
Maintenance	—			20,659			804			—			21,463
Depreciation and amortization	228			56,911			4,343			(101		)	61,381
Income tax (benefit) expense	(388		)	23,964			(56		)	1,008			24,528
Property and other taxes	—			18,848			2,711			—			21,559
Total operating (income) expenses	(160		)	482,698			34,275			402			517,215
Net operating income	160			69,504			1,891			(402		)	71,153
Other income and expenses:
Non-regulated revenue	1,787			14,460			1,699			(2,322		)	15,624
Non-regulated expense	—			(12,870		)	(1,174		)	—			(14,044		)
Gain on sale of non-utility properties	—			315			—			—			315
Income tax (expense) on other income and expense	(728		)	(776		)	(224		)	967			(761		)
Net other income	1,059			1,129			301			(1,355		)	1,134
Interest:
Interest expense	718			28,450			1,834			(1,817		)	29,185
Less: capitalized interest	—			(1,873		)	(42		)	—			(1,915		)
Net interest expense	718			26,577			1,792			(1,817		)	27,270
Equity earnings of subsidiaries	44,516			—			—			(44,516		)	—
Net income	$	45,017		$	44,056		$	400		$	(44,456	)	$	45,017

CALIFORNIA WATER SERVICE GROUP

CONDENSED CONSOLIDATING STATEMENT OF INCOME

For the Year Ended December 31, 2014

	Parent Company			Cal Water			All Other Subsidiaries			Consolidating Adjustments			Consolidated
	(In thousands)
Operating revenue	$	—		$	564,508		$	32,991		$	—		$	597,499
Operating expenses:
Operations:
Purchased water	—			177,561			323			—			177,884
Purchased power	—			24,089			9,070			—			33,159
Pump taxes	—			12,898			—			—			12,898
Administrative and general	66			87,130			10,177			—			97,373
Other	—			59,291			7,021			(505		)	65,807
Maintenance	—			19,141			713			—			19,854
Depreciation and amortization	214			56,836			4,274			(107		)	61,217
Income tax (benefit) expense	(275		)	27,286			(1,248		)	964			26,727
Property and other taxes	—			18,086			2,647			—			20,733
Total operating expenses	5			482,318			32,977			352			515,652
Net operating income (loss)	(5		)	82,190			14			(352		)	81,847
Other Income and Expenses:
Non-regulated revenue	1,811			16,085			1,592			(2,170		)	17,318
Non-regulated expense	—			(13,086		)	(1,199		)	—			(14,285		)
Gain on sale of non-utility properties	—			51			—			—			51
Income tax (expense) on other income and expense	(738		)	(1,243		)	(184		)	920			(1,245		)
Net other income	1,073			1,807			209			(1,250		)	1,839
Interest:
Interest expense	394			27,777			1,978			(1,666		)	28,483
Less: capitalized interest	—			(1,460		)	(75		)	—			(1,535		)
Net interest expense	394			26,317			1,903			(1,666		)	26,948
Equity earnings of subsidiaries	56,064			—			—			(56,064		)	—
Net income (loss)	$	56,738		$	57,680		$	(1,680	)	$	(56,000	)	$	56,738

CALIFORNIA WATER SERVICE GROUP

CONDENSED CONSOLIDATING STATEMENT OF INCOME

For the Year Ended December 31, 2013

	Parent Company			Cal Water			All Other Subsidiaries			Consolidating Adjustments			Consolidated
	(In thousands)
Operating revenue	$	—		$	552,327		$	31,776		$	—		$	584,103
Operating expenses:
Operations:
Purchased water	—			182,503			543			—			183,046
Purchased power	—			22,932			9,288			—			32,220
Pump taxes	—			10,795			—			—			10,795
Administrative and general	69			87,620			10,366			—			98,055
Other	—			63,237			7,005			(504		)	69,738
Maintenance	—			16,654			714			—			17,368
Depreciation and amortization	56			54,886			3,490			(112		)	58,320
Income tax (benefit) expense	(304		)	19,890			(1,880		)	1,341			19,047
Property and other taxes	—			18,679			2,830			—			21,509
Total operating (income) expenses	(179		)	477,196			32,356			725			510,098
Net operating income (loss)	179			75,131			(580		)	(725		)	74,005
Other Income and Expenses:
Non-regulated revenue	2,323			13,606			1,918			(3,052		)	14,795
Non-regulated expense	(337		)	(9,465		)	(1,463		)	—			(11,265		)
Income tax (expense) on other income and expense	(809		)	(1,687		)	(222		)	1,296			(1,422		)
Net other income	1,177			2,454			233			(1,756		)	2,108
Interest:
Interest expense	621			30,238			2,585			(2,547		)	30,897
Less: capitalized interest	—			(1,662		)	(376		)	—			(2,038		)
Net interest expense	621			28,576			2,209			(2,547		)	28,859
Equity earnings of subsidiaries	46,519			—			—			(46,519		)	—
Net income (loss)	$	47,254		$	49,009		$	(2,556	)	$	(46,453	)	$	47,254

Schedule of Condensed Consolidating Statement of Cash Flows

CALIFORNIA WATER SERVICE GROUP

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

For the Year Ended December 31, 2015

	Parent Company			Cal Water			All Other Subsidiaries			Consolidating Adjustments			Consolidated
	(In thousands)
Operating activities:
Net income	$	45,017		$	44,056		$	400		$	(44,456	)	$	45,017
Adjustments to reconcile net income to net cash provided by operating activities:
Equity earnings of subsidiaries	(44,516		)	—			—			44,516			—
Dividends received from affiliates	32,066			—			—			(32,066		)	—
Depreciation and amortization	228			58,385			4,670			(101		)	63,182
Change in value of life insurance contracts	—			218			—			—			218
Stock-based compensation	2,578			—			—			—			2,578
(Gain) on sale of non-utility properties	—			(315		)	—			—			(315		)
Changes in deferred income taxes	—			24,393			—			—			24,393
Changes in operating assets and liabilities	(758		)	(6,417		)	5,392			(94		)	(1,877		)
Other changes in noncurrent assets and liabilities	1,436			14,807			(4,943		)	135			11,435
Net cash provided by operating activities	36,051			135,127			5,519			(32,066		)	144,631
Investing activities:
Utility plant expenditures	—			(171,645		)	(5,188		)	—			(176,833		)
Proceeds from sale of non-utility assets	—			319			—			—			319
Investment in affiliates	(1,000		)	—			—			1,000			—
Change in affiliate advances	(239		)	(1,111		)	115			1,235			—
Issuance of affiliate short-term borrowings	(3,280		)	(21,500		)	—			24,780			—
Reduction of affiliate short-term borrowings	3,000			—			—			(3,000		)	—
Reduction of affiliate-long term debt	1,007			—			—			(1,007		)	—
Purchase of life insurance contracts	—			(2,032		)	—			—			(2,032		)
Changes in Restricted cash	—			288			—			—			288
Net cash (used in) investing activities	(512		)	(195,681		)	(5,073		)	23,008			(178,258		)
Financing Activities:
Short-term borrowings	15,101			79,202			—			—			94,303
Repayment of short-term borrowings	(43,600		)	(97,400		)	—			—			(141,000		)
Investment from affiliates	—			—			1,000			(1,000		)	—
Change in affiliate advances	—			397			838			(1,235		)	—
Proceeds from affiliate short-term borrowings	21,500			—			3,280			(24,780		)	—
Reduction of affiliate short-term borrowings	—			—			(3,000		)	3,000			—
Repayment of affiliate long-term debt	—			—			(1,007		)	1,007			—
Proceeds from long-term debt	—			99,293			50			—			99,343
Advances and contributions in aid for construction	—			14,195			1,831			—			16,026
Refunds of advances for construction	—			(6,681		)	(45		)	—			(6,726		)
Repayment of long-term debt	—			(6,528		)	(475		)	—			(7,003		)
Dividends paid to non-affiliates	(32,066		)	—			—			—			(32,066		)
Dividends paid to affiliates	—			(31,583		)	(483		)	32,066			—
Net cash provided by (used in) financing activities	(39,065		)	50,895			1,989			9,058			22,877
Change in cash and cash equivalents	(3,526		)	(9,659		)	2,435			—			(10,750		)
Cash and cash equivalents at beginning of period	4,108			13,929			1,550			—			19,587
Cash and cash equivalents at end of year	$	582		$	4,270		$	3,985		$	—		$	8,837

CALIFORNIA WATER SERVICE GROUP

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

For the Year Ended December 31, 2014

	Parent Company			Cal Water			All Other Subsidiaries			Consolidating Adjustments			Consolidated
	(In thousands)
Operating activities:
Net income (loss)	$	56,738		$	57,680		$	(1,680	)	$	(56,000	)	$	56,738
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity earnings of subsidiaries	(56,064		)	—			—			56,064			—
Dividends received from affiliates	31,063			—			—			(31,063		)	—
Depreciation and amortization	214			58,657			4,558			(107		)	63,322
Change in value of life insurance contracts	—			(994		)	—			—			(994		)
Stock-based compensation	2,195			—			—			—			2,195
(Gain) on sale of non-utility properties	—			(51		)	—			—			(51		)
Changes in deferred income taxes	—			34,125			—			—			34,125
Changes in operating assets and liabilities	16			(11,803		)	(894		)	—			(12,681		)
Other changes in noncurrent assets and liabilities	789			(15,596		)	243			43			(14,521		)
Net cash provided by operating activities	34,951			122,018			2,227			(31,063		)	128,133
Investing activities:
Utility plant expenditures	—			(125,048		)	(6,967		)	—			(132,015		)
Proceeds from sale of non-utility assets	—			57			—			—			57
Investment in affiliates	(47,650		)	—			—			47,650			—
Change in affiliate advances	(3,200		)	2,147			(80		)	1,133			—
Reduction of affiliate long-term debt	938			—			—			(938		)	—
Purchase of life insurance contracts	—			(3,207		)	—			—			(3,207		)
Changes in Restricted cash	—			396			—			—			396
Net cash (used in) investing activities	(49,912		)	(125,655		)	(7,047		)	47,845			(134,769		)
Financing Activities:
Short-term borrowings	64,900			52,400			—			—			117,300
Repayment of short-term borrowings	(20,000		)	(65,000		)	—			—			(85,000		)
Investment from affiliates	—			42,000			5,650			(47,650		)	—
Change in affiliate advances	(48		)	270			911			(1,133		)	—
Repayment of affiliate long-term debt	—			—			(938		)	938			—
Proceeds from long-term debt	—			—			497			—			497
Repayment of long-term debt	—			(6,934		)	(1,771		)	—			(8,705		)
Advances and contributions in aid for construction	—			11,219			1,110			—			12,329
Refunds of advances for construction	—			(6,529		)	(112		)	—			(6,641		)
Dividends paid to non-affiliates	(31,063		)	—			—			—			(31,063		)
Dividends paid to affiliates	—			(30,650		)	(413		)	31,063			—
Net cash provided by (used in) financing activities	13,789			(3,224		)	4,934			(16,782		)	(1,283		)
Change in cash and cash equivalents	(1,172		)	(6,861		)	114			—			(7,919		)
Cash and cash equivalents at beginning of period	5,280			20,790			1,436			—			27,506
Cash and cash equivalents at end of year	$	4,108		$	13,929		$	1,550		$	—		$	19,587

California Water Service Group

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

For the Year Ended December 31, 2013

	Parent Company			Cal Water			All Other Subsidiaries			Consolidating Adjustments			Consolidated
	(In thousands)
Operating activities:
Net income (loss)	$	47,254		$	49,009		$	(2,556	)	$	(46,453	)	$	47,254
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity earnings of subsidiaries	(46,519		)	—			—			46,519			—
Dividends received from affiliates	29,619			—			—			(29,619		)	—
Depreciation and amortization	56			56,670			3,636			(112		)	60,250
Change in value of life insurance contracts	—			(1,878		)	—			—			(1,878		)
Stock-based compensation	1,832			—			—			—			1,832
Changes in deferred income taxes	—			9,800			—			—			9,800
Changes in operating assets and liabilities	544			226			(5,275		)	95			(4,410		)
Other changes in noncurrent assets and liabilities	(76		)	11,899			(449		)	(49		)	11,325
Net cash provided by (used in) operating activities	32,710			125,726			(4,644		)	(29,619		)	124,173
Investing activities:
Utility plant expenditures	(712		)	(111,819		)	(10,457		)	—			(122,988		)
Investment in affiliates	(35,000		)	—			—			35,000			—
Change in affiliate advances	(14,903		)	(2,575		)	1,210			16,268			—
Reduction of affiliate long-term debt	1,227			7,796			—			(9,023		)	—
Purchase of life insurance	—			(3,281		)	—			—			(3,281		)
Restricted cash decrease	—			1,073			—			—			1,073
Net cash (used in) investing activities	(49,388		)	(108,806		)	(9,247		)	42,245			(125,196		)
Financing Activities:
Short-term borrowings	20,615			50,000			—			—			70,615
Repayment of short-term borrowings	(68,275		)	(45,000		)	—			—			(113,275		)
Change in affiliate advances	(14		)	(1,152		)	17,434			(16,268		)	—
Repayment of affiliate long-term debt	(7,796		)	—			(1,227		)	9,023			—
Proceeds from long-term debt	—			—			48			—			48
Repayment of long-term debt	—			(46,547		)	(701		)	—			(47,248		)
Advances and contributions in aid for construction	—			10,465			98			—			10,563
Refunds of advances for construction	—			(6,814		)	(108		)	—			(6,922		)
Dividends paid to non-affiliates	(29,619		)	—			—			—			(29,619		)
Dividends paid to affiliates	—			(26,691		)	(2,928		)	29,619			—
Issuance of common stock	105,577			—			—			—			105,577
Investment from affiliates	—			35,000			—			(35,000		)	—
Net cash provided by (used in) financing activities	20,488			(30,739		)	12,616			(12,626		)	(10,261		)
Change in cash and cash equivalents	3,810			(13,819		)	(1,275		)	—			(11,284		)
Cash and cash equivalents at beginning of year	1,470			34,609			2,711			—			38,790
Cash and cash equivalents at end of year	$	5,280		$	20,790		$	1,436		$	—		$	27,506