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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2022
Accounting Policies [Abstract]  
Disaggregation of revenue
The following table disaggregates the Company’s operating revenue by source for the years ended December 31, 2022, 2021, and 2020:
202220212020
Revenue from contracts with customers$772,616 $765,704 $697,577 
Regulatory balancing account revenue73,815 25,205 96,730 
Total operating revenue$846,431 $790,909 $794,307 
In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2022, 2021 and 2020:
202220212020
Residential$458,448 $467,365 $430,264 
Business153,570 144,565 125,819 
Multiple residential64,481 61,478 55,801 
Industrial26,622 26,569 29,088 
Public authorities41,150 40,501 35,776 
Other*28,345 25,226 20,829 
Total revenue from contracts with customers$772,616 $765,704 $697,577 
_______________________________________________________________________________
*    Other includes accrued unbilled revenue
The following tables disaggregate the Company’s non-regulated revenue by source for the years ended December 31, 2022, 2021, and 2020:
202220212020
Operating and maintenance revenue$12,860 $16,276 $11,481 
Other non-regulated revenue5,774 3,741 3,043 
Non-regulated revenue from contracts with customers18,634 20,017 14,524 
Lease revenue2,642 2,744 2,398 
Total non-regulated revenue$21,276 $22,761 $16,922 
Schedule of lease payments to be received
Maturities of lease payments to be received are as follows:
Year Ending December 31,Operating Leases
2023$2,649 
20242,339 
20251,809 
20261,037 
2027165 
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, 2022, 2021, and 2020.
 202220212020
Beginning Balance$3,743 $5,246 771 
Provision for credit loss expense5,887 1,088 $5,716 
Write-offs(4,380)(3,113)$(1,730)
Recoveries379 522 $489 
Total ending allowance balance$5,629 $3,743 $5,246 
Other Receivables
As of December 31, 2022 and 2021, other receivables were:
 20222021
Accounts receivables from developers$7,419 $6,909 
Income tax receivables5,496 5,579 
Other8,017 5,964 
Total other receivables$20,932 $18,452 
Schedule of depreciable plant and equipment
The following table represents depreciable plant and equipment as of December 31:
 20222021
Equipment$915,322 $833,313 
Office buildings and other structures339,682 319,528 
Transmission and distribution plant2,960,615 2,746,788 
Total$4,215,619 $3,899,629 
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 2022, 2021, and 2020 are shown in the table below:
 202220212020
Allowance for equity funds used during construction$4,127 $3,186 $4,976 
Allowance for borrowed funds used during construction2,344 1,766 3,185 
Total$6,471 $4,952 $8,161 
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, 2022 and 2021:
 20222021
Obligation at beginning of the year$29,459 $27,849 
Additional liabilities incurred5,444 119 
Liabilities settled— (201)
Accretion1,789 1,692 
Obligation at the end of the year$36,692 $29,459 
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:
 20222021
Cash and cash equivalents$62,100 $78,380 
Restricted cash22,925 2,273 
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows$85,025 $80,653 
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
2023$8,897 
20248,672 
20258,116 
20267,690 
20276,845 
Thereafter159,612 
Total refunds$199,832 
Schedule of SARs which were dilutive
 202220212020
 (In thousands,
except per share data)
Net income$95,263 $100,979 $96,831 
Net loss attributable to noncontrolling interests(748)(146)— 
Net income attributable to California Water Service Group$96,011 $101,125 $96,831 
Weighted average common shares, basic 54,320 51,633 49,274 
Weighted average common shares, dilutive 54,363 51,633 49,274 
Earnings per share—basic$1.77 $1.96 $1.97 
Earnings per share—diluted$1.77 $1.96 $1.97