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Revenue Recognition (Tables)
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Schedule of Disaggregation of Revenue
Disaggregated revenue from contracts with customers by major source and customer class was as follows:
Years Ended
December 31,
(in thousands)20252024
Regulated revenue
Water Service
Residential$19,948 $18,612 
Irrigation4,084 3,332 
Commercial1,945 1,551 
Multi-family439 320 
Construction1,156 1,140 
Other water revenue1,037 1,109 
Total water revenue28,609 26,064 
Wastewater and recycled water service
Residential23,803 23,404 
Commercial1,186 1,195 
Multi-family300 174 
Recycled water revenue1,501 1,500 
Other wastewater revenue359 355 
Total wastewater and recycled water revenue27,149 26,628 
Total revenue$55,758 $52,692 
Schedule of Contract Assets, Liabilities and Deferred Revenue
The Company’s contract assets and liabilities consisted of the following:
(in thousands)December 31, 2025December 31, 2024
Contract assets
Accounts receivable, net$3,746 $3,233 
Total contract assets$3,746 $3,233 
Contract liabilities
Deferred revenue - ICFA$22,772 $21,517 
Total contract liabilities$22,772 $21,517 
The following table summarizes the ICFA deferred revenue activity:
(in thousands)December 31, 2025December 31, 2024
Beginning of period$21,517 $19,656 
Payments allocated to deferred revenue1,255 1,861 
End of period$22,772 $21,517 
Schedule of Accounts Receivable
Accounts receivable consisted of the following:
(in thousands)December 31, 2025December 31, 2024
Billed receivables$3,990 $3,396 
Less: provision for credit losses(244)(163)
Accounts receivable, net$3,746 $3,233 
Summary of Allowance for Credit Loss Activity
The following table summarizes the allowance for credit loss activity:
(in thousands)December 31, 2025December 31, 2024
Beginning of period$(163)$(122)
Credit loss expense(193)(103)
Write offs123 90 
Recoveries(11)(28)
End of period$(244)$(163)