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Revenue Recognition (Tables)
 3 Months Ended
Mar. 31, 2026
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:
Three Months Ended
March 31,
(in thousands)20262025
Regulated revenue
Water Service
Residential$4,844 $4,388 
Irrigation743 620 
Commercial480 383 
Multi-family135 81 
Construction154 327 
Other water revenue250 181 
Total water revenue6,606 5,980 
Wastewater and recycled water service
Residential6,057 5,868 
Commercial311 287 
Multi-family104 49 
Recycled water revenue120 193 
Other wastewater revenue88 80 
Total wastewater and recycled water revenue6,680 6,477 
Total revenue$13,286 $12,457 
Schedule of Contract Assets, Liabilities and Deferred Revenue
The Company’s contract assets and liabilities consisted of the following:
(in thousands)March 31, 2026December 31, 2025
Contract assets
Accounts receivable, net$3,418 $3,746 
Total contract assets$3,418 $3,746 
Contract liabilities
Deferred revenue - ICFA$23,044 $22,772 
Total contract liabilities$23,044 $22,772 
The following table summarizes the ICFA deferred revenue activity:
(in thousands)March 31, 2026
Beginning of period$22,772 
Payments allocated to deferred revenue272 
End of period$23,044 
Schedule of Accounts Receivable
Accounts receivable consisted of the following:
(in thousands)March 31, 2026December 31, 2025
Billed receivables$3,643 $3,990 
Less: provision for credit losses(225)(244)
Accounts receivable, net$3,418 $3,746 
Summary of Allowance for Credit Loss Activity
The following table summarizes the allowance for credit loss activity:
(in thousands)March 31, 2026December 31, 2025
Beginning of period$(244)$(163)
Credit loss expense(14)(193)
Write offs36 123 
Recoveries(3)(11)
End of period$(225)$(244)