Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2023

The following tables disaggregate the Company’s operating revenue by source for the three and six months ended June 30, 2023 and 2022:


	Three Months Ended June 30
	2023		2022
Revenue from contracts with customers	$	194,206	$	198,660
Regulatory balancing account revenue	(162)		7,534
Total operating revenue	$	194,044	$	206,194


	Six Months Ended June 30
	2023		2022
Revenue from contracts with customers	$	339,431	$	357,592
Regulatory balancing account revenue	(14,287)		21,595
Total operating revenue	$	325,144	$	379,187

In the following tables, revenue from contracts with customers is disaggregated by class of customers for the three and six months ended June 30, 2023 and 2022:


	Three Months Ended June 30
	2023		2022
Residential	$	108,741	$	116,638
Business	37,846		39,278
Multiple residential	16,504		16,193
Industrial	5,874		6,314
Public authorities	8,991		10,884
Other (a)	16,250		9,353
Total revenue from contracts with customers	$	194,206	$	198,660


	Six Months Ended June 30
	2023		2022
Residential	$	192,775	$	208,380
Business	69,820		71,441
Multiple residential	31,501		31,010
Industrial	11,508		12,087
Public authorities	15,416		17,869
Other (a)	18,411		16,805
Total revenue from contracts with customers	$	339,431	$	357,592

(a) Other includes accrued unbilled revenue.

The following tables disaggregate the Company’s non-regulated revenue by source for the three and six months ended June 30, 2023 and 2022:


	Three Months Ended June 30
	2023		2022
Operating and maintenance revenue	$	3,075	$	3,233
Other non-regulated revenue	800		3,081
Non-regulated revenue from contracts with customers	3,875		6,314
Lease revenue	610		688
Total non-regulated revenue	$	4,485	$	7,002


	Six Months Ended June 30
	2023		2022
Operating and maintenance revenue	$	6,310	$	6,638
Other non-regulated revenue	1,582		4,231
Non-regulated revenue from contracts with customers	7,892		10,869
Lease revenue	1,216		1,330
Total non-regulated revenue	$	9,108	$	12,199

Schedule of Allowance for Credit Losses

The following table presents the activity in the allowance for credit losses for the 6-month period ended June 30, 2023 and 12-month period ended December 31, 2022:


Allowance for credit losses	June 30, 2023		December 31, 2022
Beginning balance	$	5,629	$	3,743
Provision for credit loss expense	1,640		5,887
Write-offs	(3,073)		(4,380)
Recoveries	302		379
Total ending allowance balance	$	4,498	$	5,629

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Condensed Consolidated Balance Sheets that sum to the total of the same such amounts shown on the Condensed Consolidated Statements of Cash Flows (see Note 10 for further details on restricted cash):


	June 30, 2023		December 31, 2022
Cash and cash equivalents	$	55,595	$	62,100
Restricted cash	34,069		22,925
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	$	89,664	$	85,025