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EMPLOYEE BENEFIT PLANS (Tables)
 12 Months Ended
Dec. 31, 2013
EMPLOYEE BENEFIT PLANS [Abstract]  
Schedule of Benefit Obligations and Funded Status
Benefit Obligations and Funded Status
 
 
In thousands
 
Year Ended
 
 
 
December 31
 
 
 
2013
  
2012
 
Change in Accumulated Postretirement Benefit Obligation
 
  
 
Accumulated Postretirement Benefit Obligation at the Beginning of the Year
 
$
764
  
$
724
 
Service Cost
  
—
   
—
 
Interest Cost
  
28
   
30
 
Actuarial (Gain) or Loss
  
82
   
130
 
Benefits Paid
  
(131
)
  
(125
)
Plan Participant's Contributions
  
5
   
5
 
Accumulated Postretirement Benefit Obligation at the End of the Year
  
748
   
764
 
Change in Plan Assets
        
Fair Value of Plan Assets at the Beginning of the Year
  
—
   
—
 
Benefits Paid
  
(131
)
  
(125
)
Employer Contributions
  
126
   
120
 
Plan Participant's Contributions
  
5
   
5
 
Fair Value of Assets at the End of the Year
  
—
   
—
 
Net Amount Recognized
        
Funded Status
  
(748
)
  
(764
)
Unrecognized Transition Obligation Asset
  
-
   
9
 
Unrecognized Net Gain or Loss
  
310
   
258
 
Net Amount Recognized:
  
(438
)
  
(497
)
Amounts Recognized in the Statement of Financial Position
        
Accrued Benefit Liability-Current
  
(129
)
  
(123
)
Accrued Benefit Liability-Noncurrent
  
(309
)
  
(374
)
Net Amount Recognized
 
$
(438
)
 
$
(497
)
Weighted Average Assumptions at the End of the Year
        
Discount Rate
  
4.00
%
  
4.00
%
Assumed Health Care Cost Trend Rates
        
Health Care Cost Trend Rate Assumed for Next Year
  
5.00
%
  
6.00
%
Ultimate Rate
  
3.50
%
  
3.50
%
Year that the Ultimate Rate is Reached
  
2017
   
2016
 
Schedule of Impact of One-percentage-point Change in Assumed Health Care Cost Trend Rates
Impact of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates
 
 
Increase
 
Decrease
 
Effect on Service Cost & Interest Cost
 
$
1
  
$
(1
)
Effect on Postretirement Benefit Obligation
 
$
26
  
$
(24
)
Annual Benefits Expected to be Paid
Contributions
Artesian Water expects to contribute $129,000 to its postretirement benefit plan in 2014.
The following table represents the approximate annual benefits expected to be paid for the years ended December 31:

In thousands
 
Other Benefits
 
 
 
 
2014
 
$
129
 
2015
  
118
 
2016
  
106
 
2017
  
94
 
2018
  
82
 
2019 through 2023
  
257
 
 
 
$
786