Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2013

Summary of Significant Accounting Policies

Schedule of change to net WRAM and MCBA deferred balances

The change to deferred net WRAM and MCBA balances during the six months ended June 30, 2013 was:

	Operating Revenues			Operating Costs			Income Before Income Taxes
Net WRAM and MCBA deferral as of December 31, 2012	$	882		$	719		$	163
Less: reversal of prior year deferral during the six months ended June 30, 2013	(415		)	(317		)	(98		)
Add: net WRAM and MCBA deferral during the six months ended June 30, 2013	800			687			113
Net amount during the six months ended June 30, 2013	385			370			15
Net WRAM and MCBA deferral as of June 30, 2013	$	1,267		$	1,089		$	178

The change to deferred net WRAM and MCBA balances during the six months ended June 30, 2012 was:

	Operating Revenues			Operating Costs			Income Before Income Taxes
Net WRAM and MCBA deferral as of December 31, 2011	$	12,864		$	10,492		$	2,372
Less: reversal of prior year deferral during the six months ended June 30, 2012	(9,486		)	(7,736		)	(1,750		)
Add: net WRAM and MCBA deferral during the six months ended June 30, 2012	462			377			85
Net amount during the six months ended June 30, 2012	(9,024		)	(7,359		)	(1,665		)
Net WRAM and MCBA deferral as of June 30, 2012	$	3,840		$	3,133		$	707

Schedule of net WRAM and MCBA balances

	June 30, 2013		December 31, 2012
Net short-term regulatory balancing accounts (receivable)	$	25,560	$	34,020
Net long-term regulatory assets (receivable)	18,644		12,051
Total regulatory assets	$	44,204	$	46,071
Net short-term regulatory balancing accounts (liability)	$	196	$	371
Net long-term regulatory liability	183		119
Total payable	$	379	$	490