Regulatory Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2014

Regulatory Assets and Liabilities Disclosure [Abstract]

Schedule of Regulatory Assets

Regulatory assets and liabilities are comprised of the following as of September 30, 2014 and December 31, 2013:

Description	September 30, 2014		December 31, 2013
Regulatory assets:
Income tax temporary differences, net	$	8,220	8,220
Postretirement pensions and other medical benefits	62,949		62,949
2012 General Rate Case true-up	46,456		—
Pension balancing account	2,924		9,734
Water rate assistance program balancing account	2,189		2,590
Water supply balancing accounts	1,239		—
Other	5,134		4,725
Total regulatory assets	$	129,111	88,218
Regulatory liabilities:
Cost of capital memorandum account	$	2,266	2,297
Water supply balancing accounts	—		2,378
Total regulatory liabilities	$	2,266	4,675
Total regulatory assets, net in Consolidated Balance Sheets	$	126,845	83,543
Less: current regulatory asset, net	17,308		—
Total regulatory assets, net, less current portion	$	109,537	83,543

Schedule of Regulatory Liabilities

Regulatory assets and liabilities are comprised of the following as of September 30, 2014 and December 31, 2013:

Description	September 30, 2014		December 31, 2013
Regulatory assets:
Income tax temporary differences, net	$	8,220	8,220
Postretirement pensions and other medical benefits	62,949		62,949
2012 General Rate Case true-up	46,456		—
Pension balancing account	2,924		9,734
Water rate assistance program balancing account	2,189		2,590
Water supply balancing accounts	1,239		—
Other	5,134		4,725
Total regulatory assets	$	129,111	88,218
Regulatory liabilities:
Cost of capital memorandum account	$	2,266	2,297
Water supply balancing accounts	—		2,378
Total regulatory liabilities	$	2,266	4,675
Total regulatory assets, net in Consolidated Balance Sheets	$	126,845	83,543
Less: current regulatory asset, net	17,308		—
Total regulatory assets, net, less current portion	$	109,537	83,543