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Balancing and Memorandum Accounts (Tables)
 9 Months Ended
Sep. 30, 2019
Regulated Operations [Abstract]  
Public Utilities General Disclosures The amount has been reflected in the tax memorandum account balance shown in the table below.
 
Three months ended September 30, 2019
 
Three months ended September 30, 2018
Beginning Balance
 
Regulatory Asset Increase (Decrease)
 
Refunds (Collections) Adjustments
 
Ending Balance
 
Beginning Balance
 
Regulatory Asset Increase (Decrease)
 
Refunds (Collections) Adjustments
 
Ending Balance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014-2017 WCMA*
$
5,315

 
—

 
(2,397
)
 
2,918

 
$
7,277

 
128

 
1

 
7,406

2018 WCMA*
8,958

 
(8,958
)
 
—

 
—

 
3,003

 
4,064

 
—

 
7,067

2019 WCMA*
557

 
(557
)
 
—

 
—

 
—

 
—

 
—

 
—

2012 General Rate Case true-up
7,731

 
(1
)
 
(3,631
)
 
4,099

 
11,324

 
—

 
2

 
11,326

Cost of capital memorandum account
(1,540
)
 
(7
)
 
—

 
(1,547
)
 
(1,507
)
 
(8
)
 
—

 
(1,515
)
Tax memorandum account
(6,585
)
 
(33
)
 
—

 
(6,618
)
 
(5,496
)
 
(459
)
 
—

 
(5,955
)
All others
7,192

 
281

 
(1,630
)
 
5,843

 
4,675

 
(34
)
 
—

 
4,642

Total revenue accounts
$
21,628

 
(9,275
)
 
(7,658
)
 
4,695

 
$
19,276

 
3,691

 
3

 
22,971

Cost-recovery accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
5,912

 
1,049

 
(1,871
)
 
5,090

 
9,387

 
2,366

 
—

 
11,753

Pension
(233
)
 
199

 
1,208

 
1,174

 
(2,137
)
 
161

 
—

 
(1,976
)
All others
870

 
2

 
(223
)
 
649

 
—

 
—

 
—

 
—

Total cost-recovery accounts
$
6,549

 
1,250

 
(886
)
 
6,913

 
$
7,250

 
2,527

 
—

 
9,777

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
28,177

 
(8,025
)
 
(8,544
)
 
11,608

 
$
26,526

 
6,218

 
3

 
32,748

 
Nine months ended September 30, 2019
 
Nine months ended September 30, 2018
Beginning Balance
 
Regulatory Asset Increase (Decrease)
 
Refunds (Collections) Adjustments
 
Ending Balance
 
Beginning Balance
 
Regulatory Asset Increase (Decrease)
 
Refunds (Collections) Adjustments
 
Ending Balance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014-2017 WCMA*
$
7,750

 
—

 
(4,832
)
 
2,918

 
$
6,679

 
723

 
4

 
7,406

2018 WCMA*
9,386

 
(9,386
)
 
—

 
—

 
—

 
7,067

 
—

 
7,067

2019 WCMA*
—

 
—

 
—

 
—

 
—

 
—

 
—

 
—

2012 General Rate Case true-up
11,328

 
95

 
(7,324
)
 
4,099

 
11,320

 
—

 
6

 
11,326

Cost of capital memorandum account
(1,523
)
 
(24
)
 
—

 
(1,547
)
 
(144
)
 
(1,371
)
 
—

 
(1,515
)
Tax memorandum account
(6,504
)
 
(114
)
 
—

 
(6,618
)
 
—

 
(5,955
)
 
—

 
(5,955
)
All others
5,112

 
4,019

 
(3,288
)
 
5,843

 
3,851

 
787

 
4

 
4,642

Total revenue accounts
$
25,549

 
(5,410
)
 
(15,444
)
 
4,695

 
$
21,706

 
1,251

 
14

 
22,971

Cost-recovery accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
9,617

 
(754
)
 
(3,773
)
 
5,090

 
8,679

 
3,074

 
—

 
11,753

Pension
(1,843
)
 
582

 
2,435

 
1,174

 
(2,459
)
 
482

 
1

 
(1,976
)
All others
1,090

 
8

 
(449
)
 
649

 
—

 
—

 
—

 
—

Total cost-recovery accounts
$
8,864

 
(164
)
 
(1,787
)
 
6,913

 
$
6,220

 
3,556

 
1

 
9,777

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
34,413

 
(5,574
)
 
(17,231
)
 
11,608

 
$
27,926

 
4,807

 
15

 
32,748

*    As of September 30, 2019, the 2019 WCMA and 2018 WCMA balances were reserved in full. As of September 30, 2018, the reserve balances for the 2018 WCMA was $1,003 which has been included in the balance above. As of September 30, 2018, the reserve balance for the 2017 WCMA was $985 which has been included in the balance above.