INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES

Schedule of income tax expense

	Federal			State			Total
2012
Current	$	(9,018	)	$	(5,246	)	$	(14,264	)
Deferred		37,196			(1,480	)		35,716
Total	$	28,178		$	(6,726	)	$	21,452
2011
Current	$	7,413		$	2,629		$	10,042
Deferred		12,982			142			13,124
Total	$	20,395		$	2,771		$	23,166
2010
Current	$	4,027		$	3,020		$	7,047
Deferred		15,730			1,779			17,509
Total	$	19,757		$	4,799		$	24,556

Schedule of differences in income tax expense computed by applying the current federal tax rate to pretax book income and the amount shown in the Consolidated Statements of Income

	2012			2011			2010
Computed "expected" tax expense	$	24,600		$	21,308		$	21,774
Increase (reduction) in taxes due to:
State income taxes net of federal tax benefit		4,041			3,500			3,577
Effect of regulatory treatment of fixed asset differences		(7,030	)		(1,614	)		—
Investment tax credits		(74	)		(74	)		(74	)
Other		(85	)		46			(721	)
Total income tax	$	21,452		$	23,166		$	24,556

Schedule of tax effects of differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities

	2012		2011
Deferred tax assets:
Developer deposits for extension agreements and contributions in aid of construction	$	44,530	$	45,587
Net operating loss		8,437		1,015
Other		3,607		3,449
Total deferred tax assets		56,574		50,051
Deferred tax liabilities:
Utility plant, principally due to depreciation differences		207,642		155,916
WRAM/MCBA balancing accounts		19,533		17,393
Other		3,245		3,645
Total deferred tax liabilities		230,420		176,954
Net deferred tax liabilities	$	173,846	$	126,903

Schedule of reconciliation of changes in unrecognized tax benefits

	December 31, 2012			December 31, 2011
Balance at beginning of year	$	831		$	831
Additions for tax positions taken during prior year		—			—
Additions for tax positions taken during current year		—			—
Reductions for tax positions taken during a prior year		—			—
Lapse of statute of limitations		(831	)		—
Balance at end of year	$	—		$	831