Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Disaggregation of Revenue

The following table disaggregates the Company’s non-regulated revenue by source for the three months ended March 31, 2020 and 2019:

	Three Months Ended March 31
	2020		2019
Operating and maintenance revenue	$	2,499	$	3,046
Other non-regulated revenue	765		1,296
Non-regulated revenue from contracts with customers	$	3,264	$	4,342
Lease revenue	$	563	$	559
Total non-regulated revenue	$	3,827	$	4,901

The following table disaggregates the Company’s operating revenue by source for the three months ended March 31, 2020 and 2019:

	Three Months Ended March 31
	2020			2019
Revenue from contracts with customers	$	134,833		$	117,410
Regulatory balancing account revenue (a)	(9,270		)	8,701
Total operating revenue	$	125,563		$	126,111

(a) As further discussed below, no amounts were recorded for the Company’s Water Revenue Adjustment Mechanism (WRAM), Modified Cost Balancing Account (MCBA), Pension Cost Balancing Account (PCBA), and Health Cost Balancing Account (HCBA) for the three months ended March 31, 2020 due to the delay in the resolution of the 2018 General Rate Case (GRC).

In the following table, revenue from contracts with customers is disaggregated by class of customers for the three months ended March 31, 2020 and 2019:

	Three Months Ended March 31
	2020		2019
Residential	$	92,544	$	84,259
Business	27,693		25,481
Industrial	7,878		7,264
Public authorities	5,897		4,471
Other (a)	821		(4,065		)
Total revenue from contracts with customers	$	134,833	$	117,410

(a) Other includes the accrued unbilled revenue.

Financing Receivable, Allowance for Credit Loss

The following table presents the activity in the allowance for credit losses for the period ended March 31, 2020:

	As of March 31, 2020
Allowance for credit losses	Customer Receivables			Unbilled Revenue
Beginning balance	374			397
Provision for credit loss expense	263			244
Write-offs	(242		)	(277		)
Recoveries	41			38
Total ending allowance balance	$	436		$	402

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Condensed Consolidated Balance Sheets that sum to the total of the same such amounts shown on the Condensed Consolidated Statements of Cash Flows:

	March 31, 2020		December 31, 2019
Cash and cash equivalents	140,406		42,653
Restricted cash (included in "taxes, prepaid expenses and other assets")	590		645
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	$	140,996	$	43,298

Schedule of Cash, Cash Equivalents, and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Condensed Consolidated Balance Sheets that sum to the total of the same such amounts shown on the Condensed Consolidated Statements of Cash Flows:

	March 31, 2020		December 31, 2019
Cash and cash equivalents	140,406		42,653
Restricted cash (included in "taxes, prepaid expenses and other assets")	590		645
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	$	140,996	$	43,298