INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of income tax expense (benefit)

Income tax expense (benefit) consisted of the following:

	Federal		State			Total
2017
Current	$	—	$	3		$	3
Deferred	32,652		707			33,359
Total	$	32,652	$	710		$	33,362
2016
Current	$	130	$	2		$	132
Deferred	26,603		81			26,684
Total	$	26,733	$	83		$	26,816
2015
Current	$	9,591	$	1,706		$	11,297
Deferred	15,374		(1,382		)	13,992
Total income tax	$	24,965	$	324		$	25,289

Schedule of difference between the total income tax expense and computed tax expense

The difference between the recorded and the statutory income tax expense was reconciled in the table below:

	2017			2016			2015
Statutory income tax	$	35,190		$	26,422		$	24,607
Increase (reduction) in taxes due to:
State income taxes net of federal tax benefit	5,781			4,341			4,043
Effect of regulatory treatment of fixed asset differences	(4,584		)	(4,298		)	(3,450		)
Investment tax credits	(74		)	(74		)	(74		)
AFUDC equity	(1,528		)	—			—
Share base stock compensation	(581		)	—			—
Other	(842		)	425			163
Total income tax	$	33,362		$	26,816		$	25,289

Schedule of tax effects of differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities

The deferred tax assets and deferred tax liabilities as of December 31, 2017 and 2016, were presented in the following table:

	2017		2016
Deferred tax assets:
Developer deposits for extension agreements and contributions in aid of construction	$	33,552	$	46,318
Net operating loss carryforward and tax credits	13,329		12,348
Pension	7,906		9,865
Income tax regulatory liability	41,712		—
Other	280		5,651
Total deferred tax assets	96,779		74,182
Deferred tax liabilities:
Property related basis and depreciation differences	262,442		347,071
WRAM/MCBA and interim rates balancing accounts	24,733		20,714
Other	2,550		5,321
Total deferred tax liabilities	289,725		373,106
Net deferred tax liabilities	$	192,946	$	298,924

Schedule of reconciliation of changes in unrecognized tax benefits

The following table reconciles the changes in unrecognized tax benefits:

	December 31, 2017		December 31, 2016		December 31, 2015
Balance at beginning of year	$	10,499	$	10,298	$	7,916
Additions for tax positions taken during prior year	—		—		—
Additions for tax positions taken during current year	559		201		2,382
Reductions for tax positions taken during a prior year	—		—		—
Lapse of statute of limitations	—		—		—
Balance at end of year	$	11,058	$	10,499	$	10,298