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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Disaggregation of revenue
The following table disaggregates the Company’s operating revenue by source for the years ended December 31, 2024, 2023, and 2022:
202420232022
Revenue from contracts with customers$905,623 $790,334 $772,616 
Regulatory balancing account revenue131,183 4,298 73,815 
Total operating revenue$1,036,806 $794,632 $846,431 
In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2024, 2023, and 2022:
202420232022
Residential$538,234 $463,417 $458,448 
Business180,032 159,050 153,570 
Multiple residential76,835 67,703 64,481 
Industrial30,399 28,055 26,622 
Public authorities49,162 40,811 41,150 
Other*30,961 31,298 28,345 
Total revenue from contracts with customers$905,623 $790,334 $772,616 
_______________________________________________________________________________
*    Other includes accrued and unbilled revenue
The following tables disaggregate the Company’s non-regulated revenue by source for the years ended December 31, 2024, 2023, and 2022:
202420232022
Operating and maintenance revenue$13,818 $12,499 $12,860 
Other non-regulated revenue4,400 3,506 5,774 
Non-regulated revenue from contracts with customers18,218 16,005 18,634 
Lease revenue2,410 2,504 2,642 
Total non-regulated revenue$20,628 $18,509 $21,276 
Schedule of lease payments to be received
Maturities of lease payments to be received are as follows:
Year Ending December 31,Operating Leases
2025$2,821 
20261,498 
2027588 
2028192 
2029
— 
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, 2024, 2023, and 2022:
 202420232022
Beginning Balance$2,854 $5,629 $3,743 
Provision for credit loss expense5,890 2,480 5,887 
Write-offs(5,054)(5,795)(4,380)
Recoveries438 540 379 
Total ending allowance balance$4,128 $2,854 $5,629 
Other Receivables
As of December 31, 2024 and 2023, other receivables were:
 20242023
Accounts receivables from developers$5,255 $6,391 
Income tax receivables15,984 1,378 
Other12,737 8,662 
Total other receivables$33,976 $16,431 
Schedule of depreciable plant and equipment
The following table represents depreciable plant and equipment as of December 31:
 20242023
Equipment$1,039,109 $976,704 
Office buildings and other structures382,032 354,628 
Transmission and distribution plant3,556,076 3,226,632 
Total$4,977,217 $4,557,964 
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 2024, 2023, and 2022 are shown in the table below:
 202420232022
Allowance for equity funds used during construction$6,902 $5,551 $4,127 
Allowance for borrowed funds used during construction3,148 2,990 2,344 
Total$10,050 $8,541 $6,471 
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, 2024 and 2023:
 20242023
Obligation at beginning of the year$39,035 $36,692 
Additional liabilities incurred2,049 262 
Liabilities settled(892)(128)
Accretion2,278 2,209 
Obligation at the end of the year$42,470 $39,035 
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:
 20242023
Cash and cash equivalents$50,121 $39,591 
Restricted cash45,566 45,375 
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows$95,687 $84,966 
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
2025$9,966 
20269,564 
20279,286 
20289,077 
20298,842 
Thereafter155,879 
Total refunds$202,614 
Schedule of SARs which were dilutive
 202420232022
 (In thousands, except per share data)
Net income$190,085 $51,376 $95,263 
Net loss attributable to noncontrolling interest
(722)(535)(748)
Net income attributable to California Water Service Group$190,807 $51,911 $96,011 
Weighted average common shares, basic 58,612 56,952 54,320 
Weighted average common shares, diluted
58,647 56,983 54,363 
Earnings per share—basic$3.26 $0.91 $1.77 
Earnings per share—diluted$3.25 $0.91 $1.77