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Balancing and Memorandum Account Recovery Procedures (Tables)
 6 Months Ended
Jun. 30, 2018
Regulated Operations [Abstract]  
Public Utilities General Disclosures
 
Three months ended June 30, 2018
 
Three months ended June 30, 2017
Beginning Balance
 
Regulatory Asset Increase (Decrease)
 
Refunds (Collections)
 
Surcharge Offset
 
Ending Balance
 
Beginning Balance
 
Regulatory Asset Increase (Decrease)
 
Refunds (Collections)
 
Surcharge Offset
 
Ending Balance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014-2016 WCMA
$
270

 
93

 
2

 
—

 
365

 
$
398

 
3,206

 
(556
)
 
(45
)
 
3,003

2017 WCMA*
6,785

 
127

 
—

 
—

 
6,912

 
—

 
4,989

 
—

 
(3,988
)
 
1,001

2018 WCMA*
(708
)
 
3,711

 
—

 
—

 
3,003

 
—

 
—

 
—

 
—

 
—

2012 General Rate Case true-up
11,320

 
—

 
4

 
—

 
11,324

 
18,424

 
—

 
(2,659
)
 
—

 
15,765

2015 General Rate Case true-up
115

 
—

 
2

 
—

 
117

 
4,097

 
—

 
(1,686
)
 
—

 
2,411

Cost of capital memorandum account
(1,309
)
 
(198
)
 
—

 
—

 
(1,507
)
 
(459
)
 
—

 
315

 
—

 
(144
)
Tax memorandum account
(933
)
 
(4,563
)
 
—

 
—

 
(5,496
)
 
—

 
—

 
—

 
—

 
—

Drought surcharges
—

 
—

 
—

 
—

 
—

 
(5,054
)
 
—

 
60

 
4,033

 
(961
)
Cost-recovery accounts
—

 
—

 
—

 
—

 
—

 
3,145

 
1,631

 
(369
)
 
—

 
4,407

All others
4,136

 
422

 
—

 
—

 
4,558

 
3,516

 
426

 
(408
)
 
—

 
3,534

Total revenue accounts
$
19,676

 
(408
)
 
8

 
—

 
19,276

 
$
24,067

 
10,252

 
(5,303
)
 
—

 
29,016

Cost-recovery accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
8,197

 
1,190

 
—

 
—

 
9,387

 
—

 
—

 
—

 
—

 
—

Pension
(2,298
)
 
161

 
—

 
—

 
(2,137
)
 
—

 
—

 
—

 
—

 
—

Total cost-recovery accounts
$
5,899

 
1,351

 
—

 
—

 
7,250

 
$
—

 
—

 
—

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
25,575

 
943

 
8

 
—

 
26,526

 
$
24,067

 
10,252

 
(5,303
)
 
—

 
29,016


 
Six months ended June 30, 2018
 
Six months ended June 30, 2017
Beginning Balance
 
Regulatory Asset Increase (Decrease)
 
Refunds (Collections)
 
Surcharge Offset
 
Ending Balance
 
Beginning Balance
 
Regulatory Asset Increase (Decrease)
 
Refunds (Collections)
 
Surcharge Offset
 
Ending Balance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014-2016 WCMA
$
190

 
173

 
2

 
—

 
365

 
$
1,589

 
4,654

 
(1,788
)
 
(1,452
)
 
3,003

2017 WCMA*
6,489

 
423

 
—

 
—

 
6,912

 
—

 
7,049

 
—

 
(6,048
)
 
1,001

2018 WCMA*
—

 
3,003

 
—

 
—

 
3,003

 
—

 
—

 
—

 
—

 
—

2012 General Rate Case true-up
11,320

 
—

 
4

 
—

 
11,324

 
20,682

 
—

 
(4,917
)
 
—

 
15,765

2015 General Rate Case true-up
115

 
—

 
2

 
—

 
117

 
5,528

 
—

 
(3,117
)
 
—

 
2,411

Cost of capital memorandum account
(144
)
 
(1,363
)
 
—

 
—

 
(1,507
)
 
(817
)
 
—

 
673

 
—

 
(144
)
Tax memorandum account
—

 
(5,496
)
 
—

 
—

 
(5,496
)
 
—

 
—

 
—

 
—

 
—

Drought surcharges
—

 
—

 
—

 
—

 
—

 
(7,688
)
 
—

 
(773
)
 
7,500

 
(961
)
Cost-recovery accounts
—

 
—

 
—

 
—

 
—

 
3,181

 
2,001

 
(775
)
 
—

 
4,407

All others
3,736

 
822

 
—

 
—

 
4,558

 
3,434

 
883

 
(859
)
 
76

 
3,534

Total revenue accounts
$
21,706

 
(2,438
)
 
8

 
—

 
19,276

 
$
25,909

 
14,587

 
(11,556
)
 
76

 
29,016

Cost-recovery accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
8,679

 
708

 
—

 
—

 
9,387

 
—

 
—

 
—

 
—

 
—

Pension
(2,459
)
 
322

 
—

 
—

 
(2,137
)
 
—

 
—

 
—

 
—

 
—

Total cost-recovery accounts
$
6,220

 
1,030

 
—

 
—

 
7,250

 
$
—

 
—

 
—

 
—

 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
27,926

 
(1,408
)
 
8

 
—

 
26,526

 
$
25,909

 
14,587

 
(11,556
)
 
76

 
29,016

* As of June 30, 2018, the reserve balances for the 2017 and 2018 WCMA were $938 and $407, respectively, which have been netted from the balances above. As of June 30, 2017, the reserve balance for the 2017 WCMA was $276 which has been netted from the balance above.