Balancing and Memorandum Accounts (Tables)

6 Months Ended

Jun. 30, 2020

Regulated Operations [Abstract]

Public Utilities General Disclosures

	Three months ended June 30, 2020								Three months ended June 30, 2019
	Beginning Balance			Regulatory Asset Increase (Decrease)		Refunds (Collections) Adjustments	Ending Balance		Beginning Balance			Regulatory Asset Increase (Decrease)		Refunds (Collections) Adjustments		Ending Balance
Revenue accounts:
Monterey WRAM	$	8,958		1,591		—	10,549		$	7,878		2,109		(1,001	)	8,986
2014-2017 WCMA	665			—		—	665		6,912			—		(1,597	)	5,315
2018 WCMA	—			—		—	—		8,997			(39	)	—		8,958
2019 WCMA	—			—		—	—		(752		)	1,309		—		557
2012 General Rate Case true-up	752			—		—	752		10,152			—		(2,421	)	7,731
Cost of capital memorandum account	(1,558		)	(2	)	—	(1,560	)	(1,532		)	(8	)	—		(1,540	)
Tax memorandum account	332			—		—	332		(6,545		)	(40	)	—		(6,585	)
All others	(2,491		)	40		—	(2,451	)	(1,629		)	(78	)	(87	)	(1,794	)
Total revenue accounts	$	6,658		1,629		—	8,287		$	23,481		3,253		(5,106	)	21,628
Cost-recovery accounts:
Water supply costs	5,061			838		—	5,899		8,217			(1,058	)	(1,247	)	5,912
Pension	2,886			99		—	2,985		(1,237		)	199		805		(233	)
All others	443			1		—	444		1,015			3		(148	)	870
Total cost-recovery accounts	$	8,390		938		—	9,328		$	7,995		(856	)	(590	)	6,549
Total	$	15,048		2,567		—	17,615		$	31,476		2,397		(5,696	)	28,177

	Six months ended June 30, 2020									Six months ended June 30, 2019
	Beginning Balance			Regulatory Asset Increase (Decrease)		Refunds (Collections) Adjustments		Ending Balance		Beginning Balance			Regulatory Asset Increase (Decrease)		Refunds (Collections) Adjustments		Ending Balance
Revenue accounts:
Monterey WRAM	$	7,015		3,561		(27	)	10,549		$	6,847		3,666		(1,527	)	8,986
2014-2017 WCMA	708			—		(43	)	665		7,750			—		(2,435	)	5,315
2018 WCMA	—			—		—		—		9,386			(428	)	—		8,958
2019 WCMA	—			—		—		—		—			557		—		557
2012 General Rate Case true-up	752			—		—		752		11,328			96		(3,693	)	7,731
Cost of capital memorandum account	(1,553		)	(7	)	—		(1,560	)	(1,523		)	(17	)	—		(1,540	)
Tax memorandum account	(6,643		)	(3	)	6,978		332		(6,504		)	(81	)	—		(6,585	)
All others	(2,219		)	(165	)	(67	)	(2,451	)	(1,735		)	72		(131	)	(1,794	)
Total revenue accounts	$	(1,940	)	3,386		6,841		8,287		$	25,549		3,865		(7,786	)	21,628
Cost-recovery accounts:
Water supply costs	4,328			1,605		(34	)	5,899		9,617			(1,803	)	(1,902	)	5,912
Pension	2,449			514		22		2,985		(1,843		)	383		1,227		(233	)
All others	446			2		(4	)	444		1,090			6		(226	)	870
Total cost-recovery accounts	$	7,223		2,121		(16	)	9,328		$	8,864		(1,414	)	(901	)	6,549
Total	$	5,283		5,507		6,825		17,615		$	34,413		2,451		(8,687	)	28,177