REVENUE RECOGNITION (Tables)

3 Months Ended

Mar. 31, 2019

REVENUE RECOGNITION [Abstract]

Disaggregation Revenues

Disaggregated Revenues

The following table shows the Company’s revenues disaggregated by service type; all revenues are generated within a similar geographical location:

(in thousands)	Three months ended March 31, 2019			Three months ended March 31, 2018
Tariff Revenue
Consumption charges	$	10,393		$	10,796
Fixed fees		6,648			6,329
Service charges		177			157
DSIC		888			748
Revenue reserved for refund –           TCJA impact		(422	)		-748
Total Tariff Revenue	$	17,684		$	17,282
Non-Tariff Revenue
Service line protection plans	$	1,050		$	982
Contract operations		328			359
Inspection fees		23			9
Total Non-Tariff Revenue	$	1,401		$	1,350
Other Operating Revenue      not in scope of ASC 606	$	301		$	274
Total Operating Revenue	$	19,386		$	18,906

Contract Assets and Contract Liabilities

Our contract assets and liabilities consist of the following:

(in thousands)	March 31, 2019		December 31, 2018
Accounts Receivable
Accounts Receivable-Tariff	$	4,623	$	5,751
Accounts Receivable-Non-Tariff		285		320
Total Accounts Receivable	$	4,908	$	6,071
Contract Assets – Tariff	$	2,272	$	2,367
Deferred Revenue
Deferred Revenue – Tariff	$	854	$	1,025
Deferred Revenue – Non-Tariff		208		227
Total Deferred Revenue	$	1,062	$	1,252
Refund Liability - Tariff	$	3,772	$	3,298