Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

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


	Three Months Ended September 30
	2023		2022
Revenue from contracts with customers	$	253,337	$	238,268
Regulatory balancing account revenue	1,639		28,039
Total operating revenue	$	254,976	$	266,307


	Nine Months Ended September 30
	2023		2022
Revenue from contracts with customers	$	592,768	$	595,860
Regulatory balancing account revenue	(12,648)		49,634
Total operating revenue	$	580,120	$	645,494

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


	Three Months Ended September 30
	2023		2022
Residential	$	150,031	$	140,585
Business	47,707		44,031
Multiple residential	18,778		17,333
Industrial	8,165		8,086
Public authorities	14,522		13,441
Other (a)	14,134		14,792
Total revenue from contracts with customers	$	253,337	$	238,268


	Nine Months Ended September 30
	2023		2022
Residential	$	342,806	$	348,965
Business	117,527		115,472
Multiple residential	50,280		48,343
Industrial	19,672		20,174
Public authorities	29,938		31,310
Other (a)	32,545		31,596
Total revenue from contracts with customers	$	592,768	$	595,860

(a) Other includes accrued unbilled revenue.

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


	Three Months Ended September 30
	2023		2022
Operating and maintenance revenue	$	2,918	$	3,184
Other non-regulated revenue	972		720
Non-regulated revenue from contracts with customers	3,890		3,904
Lease revenue	645		669
Total non-regulated revenue	$	4,535	$	4,573


	Nine Months Ended September 30
	2023		2022
Operating and maintenance revenue	$	9,229	$	9,822
Other non-regulated revenue	2,553		4,951
Non-regulated revenue from contracts with customers	11,782		14,773
Lease revenue	1,861		1,999
Total non-regulated revenue	$	13,643	$	16,772

Schedule of Allowance for Credit Losses

The following table presents the activity in the allowance for credit losses for the 9-month period ended September 30, 2023 and 12-month period ended December 31, 2022:


Allowance for credit losses	September 30, 2023		December 31, 2022
Beginning balance	$	5,629	$	3,743
Provision for credit loss expense	3,274		5,887
Write-offs	(4,527)		(4,380)
Recoveries	413		379
Total ending allowance balance	$	4,789	$	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):


	September 30, 2023		December 31, 2022
Cash and cash equivalents	$	34,735	$	62,100
Restricted cash	34,315		22,925
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	$	69,050	$	85,025