Balance Sheets (Unaudited) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
ASSETS
UTILITY PLANT, at original cost	$ 313,081	$ 301,570
Plant acquisition adjustments	(3,542)	(2,900)
Accumulated depreciation	(59,033)	(54,433)
Net utility plant	250,506	244,237
OTHER PHYSICAL PROPERTY, net of accumulated depreciation of $257 in 2014 and $240 in 2013	779	763
CURRENT ASSETS:
Cash and cash equivalents	3,232	7,565
Restricted cash	25	95
Accounts receivable, net of reserves of $342 in 2014 and $320 in 2013	4,237	3,772
Unbilled revenues	2,291	2,286
Materials and supplies inventories, at cost	794	722
Prepaid expenses	921	573
Deferred income taxes	234	219
Total current assets	11,734	15,232
OTHER LONG-TERM ASSETS:
Deferred debt expense	2,604	2,187
Notes receivable	274	306
Deferred regulatory assets	15,187	16,123
Other assets	3,686	3,681
Total other long-term assets	21,751	22,297
Total Assets	284,770	282,529
COMMON STOCKHOLDERS' EQUITY:
Common stock, no par value, authorized 46,500,000 shares, issued and outstanding 12,830,714 shares in 2014 and 12,979,281 shares in 2013	77,509	80,545
Retained earnings	25,372	22,966
Total common stockholders' equity	102,881	103,511
PREFERRED STOCK, authorized 500,000 shares, no shares issued	0	0
LONG-TERM DEBT, excluding current portion	84,853	84,885
COMMITMENTS
CURRENT LIABILITIES:
Current portion of long-term debt	43	43
Accounts payable	2,661	1,758
Dividends payable	1,582	1,606
Accrued compensation and benefits	1,124	1,125
Accrued income taxes	4,535	1,724
Accrued interest	1,138	1,064
Other accrued expenses	520	523
Total current liabilities	11,603	7,843
DEFERRED CREDITS:
Customers' advances for construction	11,680	11,636
Deferred income taxes	35,002	34,594
Deferred employee benefits	6,042	7,903
Other deferred credits	2,783	2,231
Total deferred credits	55,507	56,364
Contributions in aid of construction	29,926	29,926
Total Stockholders' Equity and Liabilities	$ 284,770	$ 282,529