CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
PROPERTY, PLANT AND EQUIPMENT:
Property, plant and equipment	$ 334,769	$ 326,303
Less accumulated depreciation	(98,351)	(92,749)
Net property, plant and equipment	236,418	233,554
CURRENT ASSETS:
Cash and cash equivalents	18,062	7,513
Accounts receivable — net	2,146	1,631
Customer payments in-transit	286	0
Due from affiliates	0	426
Unbilled revenue	2,581	2,048
Prepaid expenses and other current assets	1,029	675
Total current assets	24,104	12,293
OTHER ASSETS:
Goodwill	4,398	4,398
Intangible assets — net	11,726	12,554
Regulatory assets	1,970	1,715
Restricted cash	2,315	1,582
Other noncurrent assets	9	17
Total other assets	20,418	20,266
TOTAL ASSETS	280,940	266,113
CURRENT LIABILITIES:
Accounts payable	195	992
Accrued expenses	8,615	7,546
Deferred revenue	10	0
Customer and meter deposits	1,513	1,445
Long-term debt and capital leases — current portion	118	117
Total current liabilities	10,451	10,100
NONCURRENT LIABILITIES:
Long-term debt and capital leases	114,594	114,664
Deferred revenue - ICFA	17,446	17,372
Regulatory liability	8,331	8,803
Advances in aid of construction	72,077	67,621
Contributions in aid of construction — net	14,580	14,520
Deferred income tax liabilities — net	5,214	4,919
Acquisition liability	1,773	1,773
Other noncurrent liabilities	2,657	1,669
Total noncurrent liabilities	236,672	231,341
Total liabilities	247,123	241,441
Commitments and contingencies (Refer to Note 16)
SHAREHOLDERS' EQUITY:
Common stock, $0.01 par value, 60,000,000 shares authorized; 22,686,708 and 21,636,420 shares issued as of September 30, 2020 and December 31, 2019, respectively.	227	216
Treasury stock, 99,982 and 99,039 shares at September 30, 2020 and December 31, 2019, respectively.	(1)	(1)
Paid in capital	33,591	24,457
Retained earnings	0	0
Total shareholders' equity	33,817	24,672
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 280,940	$ 266,113
Treasury Stock, Shares	99,982	99,039