INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of income tax expense (benefit)

Income tax expense (benefit) consisted of the following:

	Federal		State			Total
2019
Current	$	—	$	3		$	3
Deferred	15,582		2,086			17,668
Total	$	15,582	$	2,089		$	17,671
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 income tax	$	35,881	$	946		$	36,827

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:

	2019			2018			2017
Statutory income tax	$	16,965		$	17,105		$	38,419
Increase (reduction) in taxes due to:
State income taxes net of federal tax benefit	5,639			5,685			6,017
Effect of regulatory treatment of fixed asset differences	(3,696		)	(5,954		)	(4,584		)
Investment tax credits	(74		)	(74		)	(74		)
AFUDC equity	(1,870		)	(1,106		)	(1,528		)
Share base stock compensation	302			(278		)	(581		)
Other	405			494			(842		)
Total income tax	$	17,671		$	15,872		$	36,827

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, 2019 and 2018, are presented in the following table:

	2019		2018
Deferred tax assets:
Developer deposits for extension agreements and contributions in aid of construction	$	25,114	$	39,074
Net operating loss carryforward and tax credits	11,029		8,257
Pension liability	10,095		8,725
Income tax regulatory liability	47,196		44,072
Operating leases liabilities	4,024		—
Other	2,975		4,273
Total deferred tax assets	100,433		104,401
Deferred tax liabilities:
Property related basis and depreciation differences	297,470		288,544
WRAM/MCBA and interim rates balancing accounts	17,771		26,348
Operating lease-right to use asset	4,030		—
Other	3,752		2,542
Total deferred tax liabilities	323,023		317,434
Net deferred tax liabilities	$	222,590	$	213,033

Schedule of reconciliation of changes in unrecognized tax benefits

The following table reconciles the changes in unrecognized tax benefits:

	December 31, 2019		December 31, 2018			December 31, 2017
Balance at beginning of year	$	9,716	$	11,058		$	10,499
Additions for tax positions taken during current year	1,292		1,787			559
Reduction to prior year tax position	—		(3,129		)	—
Balance at end of year	$	11,008	$	9,716		$	11,058