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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2021
Accounting Policies [Abstract]  
Disaggregation of revenue
The following table disaggregates the Company’s operating revenue by source for the years ended December 31, 2021, 2020 and 2019:
202120202019
Revenue from contracts with customers$765,704 $697,577 $664,358 
Regulatory balancing account revenue25,205 96,730 50,199 
Total operating revenue$790,909 $794,307 $714,557 
In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2021, 2020 and 2019:
202120202019
Residential$528,843 $486,065 $446,323 
Business144,565 125,819 129,223 
Industrial26,569 29,088 31,857 
Public authorities40,501 35,776 33,862 
Other*25,226 20,829 23,093 
Total revenue from contracts with customers$765,704 $697,577 $664,358 
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*    Other includes accrued unbilled revenue
The following tables disaggregate the Company’s non-regulated revenue by source for the years ended December 31, 2021, 2020, and 2019:
202120202019
Operating and maintenance revenue$16,276 $11,481 $12,655 
Other non-regulated revenue3,741 3,043 4,271 
Non-regulated revenue from contracts with customers20,017 14,524 16,926 
Lease revenue2,744 2,398 2,279 
Total non-regulated revenue$22,761 $16,922 $19,205 
Schedule of lease payments to be received
Maturities of lease payments to be received are as follows:
Year Ending December 31,Operating Leases
2022$2,274 
20231,807 
20241,532 
20251,080 
2026631 
Thereafter88 
Schedule of activities in the allowance for doubtful accounts
The following table presents the activity in the allowance for credit losses for the periods ended December 31, 2021, 2020, and 2019.
 202120202019
Beginning Balance$5,246 $771 757 
Provision for credit loss expense1,088 5,716 $1,664 
Write-offs(3,113)(1,730)$(2,156)
Recoveries522 489 $506 
Total ending allowance balance$3,743 $5,246 $771 
Other Receivables
As of December 31, 2021 and 2020, other receivables were:
 20212020
Accounts receivables from developers$6,909 $9,077 
Income tax receivables5,579 5,561 
Other5,964 5,693 
Total other receivables$18,452 $20,331 
Schedule of depreciable plant and equipment
The following table represents depreciable plant and equipment as of December 31:
 20212020
Equipment$833,313 $785,578 
Office buildings and other structures319,528 305,791 
Transmission and distribution plant2,746,788 2,554,401 
Total$3,899,629 $3,645,770 
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 structures50 years
Schedule of allowance for funds used during construction
The amount of AFUDC related to equity funds and to borrowed funds for 2021, 2020, and 2019 are shown in the table below:
 202120202019
Allowance for equity funds used during construction$3,186 $4,976 $6,685 
Allowance for borrowed funds used during construction1,766 3,185 3,670 
Total$4,952 $8,161 $10,355 
Asset retirement obligations
The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other long-term liabilities” on the consolidated balance sheets as of December 31, 2021 and 2020:
 20212020
Obligation at beginning of the year$27,849 $25,646 
Additional liabilities incurred119 640 
Liabilities settled(201)(12)
Accretion1,692 1,575 
Obligation at the end of the year$29,459 $27,849 
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 as of December 31:
 20212020
Cash and cash equivalents$78,380 $44,555 
Restricted cash (included in "taxes, prepaid expenses, and other assets")2,273 574 
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows$80,653 $45,129 
Schedule Of Customer Advances For Construction, Refunds Due
Estimated refunds of advances are shown in the table below.
Year Ending December 31,Refunds of Advances
2022$8,750 
20238,732 
20248,699 
20258,586 
20268,507 
Thereafter154,812 
Total refunds$198,086 
Schedule of SARs which were dilutive
 202120202019
 (In thousands,
except per share data)
Net income$100,979 $96,831 $63,116 
Net loss attributable to noncontrolling interests(146)— — 
Net income attributable to California Water Service Group$101,125 $96,831 $63,116 
Weighted average common shares, basic 51,633 49,274 48,168 
Weighted average common shares, dilutive 51,633 49,274 48,168 
Earnings per share—basic$1.96 $1.97 $1.31 
Earnings per share—diluted$1.96 $1.97 $1.31