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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2018
Accounting Policies [Abstract]  
Disaggregation of revenue
The following table disaggregates the Company’s operating revenue by source for the years ended December 31, 2018, 2017, and 2016:
 
2018
 
2017
 
2016
Revenue from contracts with customers
$
674,736

 
$
622,474

 
$
589,528

Regulatory balancing account revenue
23,460

 
53,639

 
19,842

Total operating revenue
$
698,196

 
$
676,113

 
$
609,370

The following tables disaggregate the Company’s non-regulated revenue by source for the years ended December 31, 2018, 2017, and 2016:
 
2018
 
2017
 
2016
Operating and maintenance revenue
$
10,258

 
$
8,621

 
$
8,430

Other non-regulated revenue
5,547

 
5,262

 
6,232

Non-regulated revenue from contracts with customers
$
15,805

 
$
13,883

 
$
14,662

Lease revenue
$
2,467

 
$
2,015

 
$
1,923

Total non-regulated revenue
$
18,272

 
$
15,898

 
$
16,585

In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2018, 2017, and 2016:
 
2018
 
2017
 
2016
Residential
$
450,062

 
$
415,893

 
$
394,438

Business
130,041

 
118,279

 
117,510

Industrial
34,236

 
28,905

 
26,330

Public authorities
34,511

 
31,671

 
29,220

Other
25,886

 
27,726

 
22,030

Total revenue from contracts with customers
$
674,736

 
$
622,474

 
$
589,528
Schedule of activities in the allowance for doubtful accounts
The activities in the allowance for doubtful accounts were as follows:
 
2018
 
2017
 
2016
Beginning Balance
$
773

 
$
830

 
$
730

Provision for uncollectible accounts
1,703

 
1,570

 
2,111

Net write off of uncollectible accounts
(1,719
)
 
(1,627
)
 
(2,011
)
Ending Balance
$
757

 
$
773

 
$
830


Other Receivables
As of December 31, 2018 and 2017, other receivables were:
 
2018
 
2017
Accounts receivable from developers
$
9,633

 
$
6,425

Other
7,468

 
10,039

Total other receivables
$
17,101

 
$
16,464
Schedule of depreciable plant and equipment
The following table represents depreciable plant and equipment as of December 31:
 
2018
 
2017
Equipment
$
643,581

 
$
592,612

Office buildings and other structures
267,948

 
245,877

Transmission and distribution plant
2,038,895

 
1,891,268

Total
$
2,950,424

 
$
2,729,757
Schedule of estimated useful lives of depreciable plant and equipment
Depreciation of utility plant is computed on a straight-line basis over the assets' estimated useful lives including cost of removal of certain assets as follows:
 
Useful Lives
Equipment
5 to 50 years
Transmission and distribution plant
40 to 65 years
Office Buildings and other structures
50 years
Schedule of allowance for funds used during construction
Allowance for Funds Used During Construction
The allowance for funds used during construction (AFUDC) represents the capitalized cost of funds used to finance the construction of the utility plant. In general, AFUDC is applied to Cal Water construction projects requiring more than one month to complete. No AFUDC is applied to projects funded by customer advances for construction, contributions in aid of construction, or applicable state-revolving fund loans. AFUDC includes the net cost of borrowed funds and a rate of return on other funds when used, and is recovered through water rates as the utility plant is depreciated. Cal Water was authorized by the CPUC to record AFUDC on construction work in progress effective January 1, 2017. Prior to January 1, 2017, the CPUC authorized Cal Water to only record capitalized interest on borrowed funds. Cal Water previously reported the amounts authorized as capitalized interest and a reduction to interest expense.
The amount of AFUDC related to equity funds and to borrowed funds for 2018, 2017, and 2016 are shown in the tables below:
 
2018
 
2017
 
2016
Allowance for equity funds used during construction
$
3,954

 
$
3,750

 
$
—

Allowance for borrowed funds used during construction
2,063

 
2,360

 
2,965

Total
$
6,017

 
$
6,110

 
$
2,965
Schedule of cash, cash equivalents and restricted cash
The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Consolidated Balance Sheets that total to the amounts shown on the Consolidated Statements of Cash Flows:
 
December 31, 2018
 
December 31, 2017
Cash and cash equivalents
47,176

 
94,776

Restricted cash (included in "taxes, prepaid expenses and other assets")
539

 
524

Total cash, cash equivalents, and restricted cash shown in the statements of cash flows
$
47,715

 
$
95,300
Schedule of regulatory assets and liabilities
Regulatory assets and liabilities were comprised of the following as of December 31:
 
Recovery Period
 
2018
 
2017
Regulatory Assets
 
 
 

 
 

Pension and retiree group health
Indefinitely
 
$
156,947

 
$
214,249

Property-related temporary differences (tax benefits flowed through to customers)
Indefinitely
 
99,376

 
87,323

Other accrued benefits
Indefinitely
 
25,717

 
28,251

Net WRAM and MCBA long-term accounts receivable
1-2 years
 
17,134

 
34,879

Asset retirement obligations, net
Indefinitely
 
18,197

 
17,126

Interim rates long-term accounts receivable
1 year
 
4,642

 
4,568

Tank coating
10 years
 
11,196

 
10,998

Health care balancing account
1 year
 
442

 
496

Pension balancing account
1 year
 
16,494

 
6,657

Other components of net periodic benefit cost
Indefinitely
 
3,221

 
—

Other regulatory assets
Various
 
203

 
935

Total Regulatory Assets
 
 
$
353,569

 
$
405,482

Regulatory Liabilities
 
 
 

 
 

Future tax benefits due to customers
 
 
$
180,205

 
$
170,136

Health care balancing account
 
 
3,516

 
2,861

Conservation program
 
 
6,880

 
2,273

Net WRAM and MCBA long-term payable
 
 
222

 
513

Pension balancing account
 
 
13

 
364

Tax accounting memorandum account
 
 
5,039

 
—

Cost of capital memorandum account
 
 
2,834

 
—

1,2,3 trichloropropane settlement proceeds
 
 
12,142

 
—

Other regulatory liabilities
 
 
424

 
464

Total Regulatory Liabilities
 
 
$
211,275

 
$
176,611
Schedule of SARs which were dilutive
The dilutive effect is shown in the table below:
 
2018
 
2017
 
2016
 
(In thousands,
except per share data)
Net income available to common stockholders
$
65,584

 
$
72,940

 
$
48,675

Weighted average common shares, basic
48,060

 
48,009

 
47,953

Dilutive SARs (treasury method)
—

 
—

 
3

Weighted average common shares, dilutive
48,060

 
48,009

 
47,956

Earnings per share—basic
$
1.36

 
$
1.52

 
$
1.02

Earnings per share—diluted
$
1.36

 
$
1.52

 
$
1.01
Schedule of accounting change
The following tables show the effect of the accounting change to the Consolidated Statements of Income for 2017 and 2016:
 
2017
Consolidated Statement of Income line item
As Previously Reported
 
Adjustments
 
As Adjusted
Administrative and general
$
102,914

 
$
(9,588
)
 
$
93,326

Income taxes
$
28,928

 
$
2,887

 
$
31,815

Total operating expenses
$
572,267

 
$
(6,701
)
 
$
565,566

Net operating income
$
94,623

 
$
6,701

 
$
101,324

Other components of net periodic benefit cost
$
—

 
$
(9,588
)
 
$
(9,588
)
Income tax expense on other income and expenses
$
(4,435
)
 
$
2,887

 
$
(1,548
)
Net other income (loss)
$
6,486

 
$
(6,701
)
 
$
(215
)
 
2016
Consolidated Statement of Income line item
As Previously Reported
 
Adjustments
 
As Adjusted
Administrative and general
$
98,474

 
$
(10,873
)
 
$
87,601

Income taxes
$
24,804

 
$
4,431

 
$
29,235

Total operating expenses
$
533,176

 
$
(6,442
)
 
$
526,734

Net operating income
$
76,194

 
$
6,442

 
$
82,636

Other components of net periodic benefit cost
$
—

 
$
(10,873
)
 
$
(10,873
)
Income tax benefit (expense) on other income and expenses
$
(2,012
)
 
$
4,431

 
$
2,419

Net other income (loss)
$
2,982

 
$
(6,442
)
 
$
(3,460
)
The following tables show the effect of the accounting change to the Consolidated Statements of Cash Flows for 2017 and 2016:
 
2017
Consolidated Statement of Cash Flows line item
As Previously Reported
 
Adjustments
 
As Adjusted
Change in restricted cash
$
(81
)
 
$
81

 
$
—

Net cash used in investing activities
$
(206,652
)
 
$
81

 
$
(206,571
)
Change in cash, cash equivalents, and restricted cash
$
69,284

 
$
81

 
$
69,365

Cash, cash equivalents, and restricted cash at beginning of period
$
25,492

 
$
443

 
$
25,935

Cash, cash equivalents, and restricted cash at end of period
$
94,776

 
$
524

 
$
95,300

 
2016
Consolidated Statement of Cash Flows line item
As Previously Reported
 
Adjustments
 
As Adjusted
Change in restricted cash
$
66

 
$
(66
)
 
$
—

Net cash used in investing activities
$
(230,839
)
 
$
(66
)
 
$
(230,905
)
Change in cash, cash equivalents, and restricted cash
$
16,655

 
$
(66
)
 
$
16,589

Cash, cash equivalents, and restricted cash at beginning of period
$
8,837

 
$
509

 
$
9,346

Cash, cash equivalents, and restricted cash at end of period
$
25,492

 
$
443

 
$
25,935