CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
ASSETS
Utility plant, at original cost (less accumulated depreciation 2016-$109,684; 2015-$109,309)	$ 425,502	$ 405,606
Current assets
Cash and cash equivalents	226	209
Accounts receivable (less allowance for doubtful accounts 2016 - $263; 2015-$277)	7,796	6,350
Income tax receivable	150	1,428
Unbilled operating revenues	1,403	1,535
Materials and supplies	1,564	1,713
Prepaid property taxes	1,669	1,591
Prepaid expenses and other	1,827	1,618
Total current assets	14,635	14,444
Other assets
Non utility property (less accumulated depreciation 2016-$611; 2015-$535)	3,881	3,956
Other deferred assets	3,584	3,444
Total other assets	7,465	7,400
Regulatory assets, net	3,374	4,176
Total assets	450,976	431,626
Stockholders' equity
Common stock	9,127	9,058
Preferred stock	0	0
Additional paid-in capital	97,480	95,631
Retained earnings	32,416	27,642
Total stockholders' equity	139,023	132,331
Long-term debt, net of current portion	102,331	103,647
Total stockholders' equity and long-term debt	241,354	235,978
Current liabilities
Lines of credit	7,130	10,487
Current portion of long-term debt	1,316	1,289
Accounts payable	5,532	4,914
Accrued expenses	1,309	1,254
Overdraft payable	32	546
Accrued interest	1,000	1,032
Customer deposits	864	704
Other	2,145	2,177
Total current liabilities	19,328	22,403
Commitments and contingencies ( Note 10 )
Deferred credits and other liabilities
Net advances for construction	8,169	8,752
Postretirement benefit obligation	149	230
Deferred investment tax credits	544	562
Utility plant retirement cost obligation	873	883
Deferred income taxes	68,453	62,971
Total deferred credits and other liabilities	78,188	73,398
Net contributions in aid of construction	112,106	99,847
Liabilities and stockholders' equity	$ 450,976	$ 431,626

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.