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Condensed Consolidating Financial Statements
 9 Months Ended
Sep. 30, 2020
Condensed Financial Information Disclosure [Abstract]  
Condensed Consolidating Financial Statements Condensed Consolidating Financial Statements
On November 17, 2010, Cal Water issued $100.0 million aggregate principal amount of 5.50% First Mortgage Bonds due 2040, all of which is fully and unconditionally guaranteed by the Company. As a result of this guarantee arrangement, the Company is required to present the following condensed consolidating financial information. The investments in affiliates are accounted for and presented using the “equity method” of accounting.
The following tables present the Condensed Consolidating Balance Sheets as of September 30, 2020 and December 31, 2019, the Condensed Consolidating Statements of Income for the three and nine months ended September 30, 2020 and 2019, and the Condensed Consolidating Statements of Cash Flows for the nine months ended September 30, 2020 and 2019 of (i) California Water Service Group, the guarantor of the First Mortgage Bonds and the parent company; (ii) California Water Service Company, the issuer of the First Mortgage Bonds and a 100% owned consolidated subsidiary of California Water Service Group; and (iii) the other 100% owned non-guarantor consolidated subsidiaries of California Water Service Group. No other subsidiary of the Company guarantees the securities.
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING BALANCE SHEET
As of September 30, 2020
(In thousands)
 
 Parent
Company		Cal WaterAll Other
Subsidiaries		Consolidating
Adjustments		Consolidated
ASSETS     
Utility plant:     
Utility plant$1,318 $3,559,329 $281,744 $(7,197)$3,835,194 
Less accumulated depreciation and amortization(1,177)(1,151,266)(88,676)2,239 (1,238,880)
Net utility plant141 2,408,063 193,068 (4,958)2,596,314 
Current assets: 
Cash and cash equivalents16,679 85,877 10,756 — 113,312 
Receivables and unbilled revenue, net— 160,479 8,636 — 169,115 
Receivables from affiliates26,962 942 261 (28,165)— 
Other current assets272 20,933 2,132 — 23,337 
Total current assets43,913 268,231 21,785 (28,165)305,764 
Other assets: 
Regulatory assets— 479,613 4,822 — 484,435 
Investments in affiliates917,901 — — (917,901)— 
Long-term affiliate notes receivable32,659 — — (32,659)— 
Other assets2,349 84,154 33,636 (218)119,921 
Total other assets952,909 563,767 38,458 (950,778)604,356 
TOTAL ASSETS$996,963 $3,240,061 $253,311 $(983,901)$3,506,434 
CAPITALIZATION AND LIABILITIES     
Capitalization:     
Common stockholders’ equity$890,192 $805,444 $117,633 $(923,077)$890,192 
Affiliate long-term debt— — 32,659 (32,659)— 
Long-term debt, net— 784,715 340 — 785,055 
Total capitalization890,192 1,590,159 150,632 (955,736)1,675,247 
Current liabilities:     
Current maturities of long-term debt, net— 21,763 120 — 21,883 
Short-term borrowings105,100 270,000 — — 375,100 
Payables to affiliates— 2,940 25,225 (28,165)— 
Accounts payable— 123,129 4,029 — 127,158 
Accrued expenses and other liabilities31 73,913 5,738 — 79,682 
Total current liabilities105,131 491,745 35,112 (28,165)603,823 
Deferred income taxes1,640 235,791 8,025 — 245,456 
Pension and postretirement benefits other than pensions— 261,081 — — 261,081 
Regulatory liabilities and other— 251,230 5,824 — 257,054 
Advances for construction— 196,324 529 — 196,853 
Contributions in aid of construction— 213,731 53,189 — 266,920 
TOTAL CAPITALIZATION AND LIABILITIES$996,963 $3,240,061 $253,311 $(983,901)$3,506,434 
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING BALANCE SHEET
As of December 31, 2019
(In thousands)
 
 Parent
Company		Cal WaterAll Other
Subsidiaries		Consolidating
Adjustments		Consolidated
ASSETS     
Utility plant:     
Utility plant$1,318 $3,332,331 $224,033 $(7,197)$3,550,485 
Less accumulated depreciation and amortization(1,107)(1,079,627)(65,561)2,180 (1,144,115)
Net utility plant211 2,252,704 158,472 (5,017)2,406,370 
Current assets:     
Cash and cash equivalents3,096 29,098 10,459 — 42,653 
Receivables and unbilled revenue, net— 114,999 4,350 — 119,349 
Receivables from affiliates25,803 3,621 209 (29,633)— 
Other current assets90 20,615 2,005 — 22,710 
Total current assets28,989 168,333 17,023 (29,633)184,712 
Other assets:     
Regulatory assets— 428,639 4,683 — 433,322 
Investments in affiliates777,170 — — (777,170)— 
Long-term affiliate notes receivable30,060 — — (30,060)— 
Other assets409 81,591 5,125 (221)86,904 
Total other assets807,639 510,230 9,808 (807,451)520,226 
TOTAL ASSETS$836,839 $2,931,267 $185,303 $(842,101)$3,111,308 
CAPITALIZATION AND LIABILITIES     
Capitalization:     
Common stockholders’ equity$779,906 $700,784 81,604 $(782,388)$779,906 
Affiliate long-term debt— — 30,060 (30,060)— 
Long-term debt, net— 786,310 444 — 786,754 
Total capitalization779,906 1,487,094 112,108 (812,448)1,566,660 
Current liabilities:     
Current maturities of long-term debt, net— 21,732 136 — 21,868 
Short-term borrowings55,100 120,000 — — 175,100 
Payables to affiliates— 6,115 23,518 (29,633)— 
Accounts payable— 104,419 4,044 — 108,463 
Accrued expenses and other liabilities313 50,569 2,408 — 53,290 
Total current liabilities55,413 302,835 30,106 (29,633)358,721 
Deferred income taxes1,520 217,847 3,243 (20)222,590 
Pension and postretirement benefits other than pensions— 258,907 — — 258,907 
Regulatory and other liabilities— 264,434 7,397 — 271,831 
Advances for construction— 190,568 494 — 191,062 
Contributions in aid of construction— 209,582 31,955 — 241,537 
TOTAL CAPITALIZATION AND LIABILITIES$836,839 $2,931,267 $185,303 $(842,101)$3,111,308 
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the nine months ended September 30, 2020
(In thousands)
 Parent
Company		Cal WaterAll Other
Subsidiaries		Consolidating
Adjustments		Consolidated
Operating activities:     
Net income$81,334 $76,855 $4,139 $(80,994)$81,334 
Adjustments to reconcile net income to net cash provided by operating activities:     
Equity earnings of subsidiaries(81,036)— — 81,036 — 
Dividends received from affiliates31,177 — — (31,177)— 
Depreciation and amortization70 70,604 4,935 (59)75,550 
Changes in value of life insurance contracts— (621)— — (621)
Allowance for equity funds used during construction— (4,292)— — (4,292)
Changes in operating assets and liabilities(463)(17,633)(311)— (18,407)
Other changes in noncurrent assets and liabilities3,262 (42,184)2,005 17 (36,900)
Net cash provided by operating activities34,344 82,729 10,768 (31,177)96,664 
Investing activities: 
Utility plant expenditures— (212,288)(8,973)— (221,261)
Business acquisition, net of cash acquired(1,950)— (37,594)— (39,544)
Investment in affiliates (90,871)— — 90,871 — 
Changes in affiliate advances2,238 2,679 (145)(4,772)— 
Issuance of affiliate short-term borrowings(3,500)— — 3,500 — 
Issuance of affiliate long-term borrowings(4,076)— — 4,076 — 
Reduction of affiliates long-term debt1,580 — — (1,580)— 
Purchase of life insurance contracts— (2,335)— — (2,335)
Net cash used in investing activities(96,579)(211,944)(46,712)92,095 (263,140)
Financing Activities:     
Short-term borrowings50,000 220,000 — — 270,000 
Repayment of short-term borrowings— (70,000)— — (70,000)
Investment from affiliates — 57,266 33,605 (90,871)— 
Changes in affiliate advances— (3,175)(1,597)4,772 — 
Proceeds from affiliate short-term borrowings— — 3,500 (3,500)— 
Proceeds from affiliate long-term borrowings— — 4,076 (4,076)— 
Repayment of affiliates long-term borrowings— — (1,580)1,580 — 
Repayment of long-term debt— (1,415)(120)— (1,535)
Advances and contributions in aid of construction— 19,735 127 — 19,862 
Refunds of advances for construction— (7,015)(2)— (7,017)
Repurchase of common stock(1,578)— — — (1,578)
Issuance of common stock58,573 — — — 58,573 
Dividends paid to non-affiliates(31,177)— — — (31,177)
Dividends paid to affiliates— (29,461)(1,716)31,177 — 
Net cash provided by financing activities75,818 185,935 36,293 (60,918)237,128 
Change in cash, cash equivalents, and restricted cash13,583 56,720 349 — 70,652 
Cash, cash equivalents, and restricted cash at beginning of period3,096 29,679 10,523 — 43,298 
Cash, cash equivalents, and restricted cash at end of period$16,679 $86,399 $10,872 — $113,950 
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the nine months ended September 30, 2019
(In thousands)
 
 Parent
Company		Cal WaterAll Other
Subsidiaries		Consolidating
Adjustments		Consolidated
Operating activities:     
Net income$51,780 $47,116 $4,363 $(51,479)$51,780 
Adjustments to reconcile net income to net cash provided by operating activities:     
Equity earnings of subsidiaries(51,523)— — 51,523 — 
Dividends received from affiliates28,507 — — (28,507)— 
Depreciation and amortization70 63,975 4,539 (62)68,522 
Changes in value of life insurance contracts— (3,433)— — (3,433)
Allowance for equity funds used during construction— (5,087)— — (5,087)
Changes in operating assets and liabilities194 (6,744)1,509 — (5,041)
Other changes in noncurrent assets and liabilities5,239 14,560 1,785 18 21,602 
Net cash provided by operating activities34,267 110,387 12,196 (28,507)128,343 
Investing activities:     
Utility plant expenditures— (185,883)(9,059)— (194,942)
Changes in affiliate advances(3,199)3,534 (320)(15)— 
Issuance of affiliate short-term borrowings(4,300)— — 4,300 — 
Reduction of affiliates long-term debt1,462 — — (1,462)— 
Purchase of life insurance contracts— (2,216)— — (2,216)
Net cash used in investing activities(6,037)(184,565)(9,379)2,823 (197,158)
Financing Activities:     
Short-term borrowings— 210,000 — — 210,000 
Repayment of short-term borrowings— (120,000)— — (120,000)
Changes in affiliate advances(17)4,419 (4,417)15 — 
Proceeds from affiliate short-term borrowings— — 4,300 (4,300)— 
Repayment of affiliates long-term borrowings— — (1,462)1,462 — 
Issuance of long-term debt, net of expenses— 398,431 — — 398,431 
Repayment of long-term debt— (401,417)(213)— (401,630)
Advances and contributions in aid for construction— 21,176 90 — 21,266 
Refunds of advances for construction— (5,560)— — (5,560)
Repurchase of common stock(2,355)— — — (2,355)
Issuance of common stock1,278 — — — 1,278 
Dividends paid to non-affiliates(28,507)— — — (28,507)
Dividends paid to affiliates— (27,419)(1,088)28,507 — 
Net cash (used in) provided by financing activities(29,601)79,630 (2,790)25,684 72,923 
Change in cash, cash equivalents, and restricted cash(1,371)5,452 27 — 4,108 
Cash, cash equivalents, and restricted cash at beginning of period3,779 34,238 9,698 — 47,715 
Cash, cash equivalents, and restricted cash at end of period$2,408 $39,690 $9,725 — $51,823