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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of disaggregation of revenue
The following table disaggregates the Company’s operating revenue by source for the years ended December 31, 2025, 2024, and 2023:
202520242023
Revenue from contracts with customers$963,695 $905,623 $790,334 
Regulatory balancing account revenue36,445 131,183 4,298 
Total operating revenue$1,000,140 $1,036,806 $794,632 
In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2025, 2024, and 2023:
202520242023
Residential$567,274 $538,234 $463,417 
Business192,668 180,032 159,050 
Multiple residential83,997 76,835 67,703 
Industrial30,962 30,399 28,055 
Public authorities54,681 49,162 40,811 
Other*34,113 30,961 31,298 
Total revenue from contracts with customers$963,695 $905,623 $790,334 
_______________________________________________________________________________
*    Other includes changes to accrued and unbilled revenue
The following table disaggregates the Company’s non-regulated revenue by source for the years ended December 31, 2025, 2024, and 2023:
202520242023
Contract operating and maintenance revenue$13,734 $13,818 $12,499 
Other non-regulated revenue4,708 4,400 3,506 
Non-regulated revenue from contracts with customers18,442 18,218 16,005 
Lease revenue2,334 2,410 2,504 
Total non-regulated revenue$20,776 $20,628 $18,509 
Schedule of maturities of lease payments to be received
Maturities of lease payments to be received are as follows:
Year Ending December 31,Operating Leases
2026$2,798 
20271,347 
20281,022 
2029710 
2030411 
Thereafter
155 
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, 2025, 2024, and 2023:
 202520242023
Beginning Balance$4,128 $2,854 $5,629 
Provision for credit loss expense3,910 5,890 2,480 
Write-offs(5,281)(5,054)(5,795)
Recoveries565 438 540 
Total ending allowance balance$3,322 $4,128 $2,854 
Other Receivables
As of December 31, 2025 and 2024, other receivables were:
 20252024
Accounts receivables from developers$7,425 $5,255 
Income tax receivables28,592 15,984 
Other12,987 12,737 
Total other receivables$49,004 $33,976 
Schedule of depreciable plant and equipment
The following table represents depreciable plant and equipment as of December 31:
 20252024
Equipment$1,181,866 $1,039,109 
Transmission and distribution plant3,865,919 3,556,076 
Office buildings and other structures423,478 382,032 
Total$5,471,263 $4,977,217 
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 structures
50 years
Schedule of allowance for funds used during construction
The amount of AFUDC related to equity funds and to borrowed funds for 2025, 2024, and 2023 are shown in the table below:
 202520242023
Allowance for equity funds used during construction$7,709 $6,902 $5,551 
Allowance for borrowed funds used during construction3,695 3,148 2,990 
Total$11,404 $10,050 $8,541 
Schedule of 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, 2025 and 2024:
 20252024
Obligation at beginning of the year$42,470 $39,035 
Additional liabilities incurred61 2,049 
Liabilities settled(10)(892)
Accretion2,285 2,278 
Obligation at the end of the year$44,806 $42,470 
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:
 20252024
Cash and cash equivalents$51,820 $50,121 
Restricted cash45,553 45,566 
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows$97,373 $95,687 
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
2026$10,459 
20279,805 
20289,572 
20299,319 
20308,918 
Thereafter162,565 
Total refunds$210,638 
Schedule of earnings per share
 202520242023
 (In thousands, except per share data)
Net income$127,848 $190,085 $51,376 
Net loss attributable to noncontrolling interest
(363)(722)(535)
Net income attributable to California Water Service Group$128,211 $190,807 $51,911 
Weighted average common shares, basic 59,570 58,612 56,952 
Weighted average common shares, diluted
59,633 58,647 56,983 
Earnings per share—basic$2.15 $3.26 $0.91 
Earnings per share—diluted$2.15 $3.25 $0.91