INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of income tax expense (benefit)

Income tax expense (benefit) consisted of the following:

	Federal		State			Total
2018
Current	$	—	$	3		$	3
Deferred	15,995		(126		)	15,869
Total	$	15,995	$	(123	)	$	15,872
2017
Current	$	—	$	3		$	3
Deferred	35,881		943			36,824
Total	$	35,881	$	946		$	36,827
2016
Current	$	130	$	2		$	132
Deferred	26,603		81			26,684
Total income tax	$	26,733	$	83		$	26,816

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

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

	2018			2017			2016
Statutory income tax	$	17,105		$	38,419		$	26,422
Increase (reduction) in taxes due to:
State income taxes net of federal tax benefit	5,685			6,017			4,341
Effect of regulatory treatment of fixed asset differences	(5,954		)	(4,584		)	(4,298		)
Investment tax credits	(74		)	(74		)	(74		)
AFUDC equity	(1,106		)	(1,528		)	—
Share base stock compensation	(278		)	(581		)	—
Other	494			(842		)	425
Total income tax	$	15,872		$	36,827		$	26,816

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, 2018 and 2017, are presented in the following table:

	2018		2017
Deferred tax assets:
Developer deposits for extension agreements and contributions in aid of construction	$	39,074	$	33,552
Net operating loss carryforward and tax credits	8,257		13,329
Pension liability	8,725		7,906
Income tax regulatory liability	44,072		41,712
Other	4,273		280
Total deferred tax assets	104,401		96,779
Deferred tax liabilities:
Property related basis and depreciation differences	288,544		262,442
WRAM/MCBA and interim rates balancing accounts	26,348		26,404
Other	2,542		2,550
Total deferred tax liabilities	317,434		291,396
Net deferred tax liabilities	$	213,033	$	194,617

Schedule of reconciliation of changes in unrecognized tax benefits

The following table reconciles the changes in unrecognized tax benefits:

	December 31, 2018			December 31, 2017		December 31, 2016
Balance at beginning of year	$	11,058		$	10,499	$	10,298
Additions for tax positions taken during prior year	—			—		—
Additions for tax positions taken during current year	1,787			559		201
Reduction to prior year tax position	(3,129		)	—		—
Lapse of statute of limitations	—			—		—
Balance at end of year	$	9,716		$	11,058	$	10,499