Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

Significant Accounting Policies [Abstract]

Utility Plant

The following remaining lives are used for financial reporting purposes:

	December 31,				Approximate range
Utility Plant Asset Category	2015		2014		of remaining lives
Mains and accessories	$	170,991	$	164,627	10 – 83 years
Services, meters and hydrants		66,267		63,479	19 – 55 years
Operations structures, reservoirs and water tanks		44,739		43,654	12 – 38 years
Pumping and treatment equipment		27,664		25,616	3 – 34 years
Office, transportation and operating equipment		11,725		11,216	3 – 21 years
Land and other non-depreciable assets		3,172		3,166		-
Utility plant in service		324,558		311,758
Construction work in progress		4,857		4,767		-
Total Utility Plant	$	329,415	$	316,525

Regulatory Assets and Liabilities

Regulatory assets and liabilities are comprised of the following:

	December 31,				Remaining Recovery
	2015		2014		Periods
Assets
Income taxes	$	18,389	$	15,800	Various
Postretirement benefits		9,819		12,493	5 – 10 years
Unrealized swap losses		2,481		2,561	1 – 14 years
Utility plant retirement costs		2,247		1,561	5 years
Service life study expenses		3		5	2 years
Rate case filing expenses		57		194	1 years
		32,996		32,614
Liabilities
IRS TPR catch-up deduction		3,887		4,314	Not yet known
Income taxes		776		806	1 – 50 years
	$	4,663	$	5,120