Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2021

Accounting Policies [Abstract]

Disaggregation of Revenue

The following tables disaggregate the Company’s operating revenue by source for the three and six months ended June 30, 2021 and 2020:

	Three Months Ended June 30
	2021		2020
Revenue from contracts with customers	$	212,457	$	172,497
Regulatory balancing account revenue (a)	666		2,987
Total operating revenue	$	213,123	$	175,484

	Six Months Ended June 30
	2021		2020
Revenue from contracts with customers	$	358,985	$	307,330
Regulatory balancing account revenue (a)	1,875		(6,283)
Total operating revenue	$	360,860	$	301,047

(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 and six months ended June 30, 2020 due to the delay in the resolution of the 2018 General Rate Case (GRC).

In the following tables, revenue from contracts with customers is disaggregated by class of customers for the three and six months ended June 30, 2021 and 2020:

	Three Months Ended June 30
	2021		2020
Residential	$	134,971	$	116,453
Business	35,730		28,531
Industrial	6,019		6,622
Public authorities	10,358		7,711
Other (a)	25,379		13,180
Total revenue from contracts with customers	$	212,457	$	172,497

	Six Months Ended June 30
	2021		2020
Residential	$	236,342	$	208,998
Business	63,452		56,223
Industrial	12,062		14,500
Public authorities	16,760		13,608
Other (a)	30,369		14,001
Total revenue from contracts with customers	$	358,985	$	307,330

(a) Other includes accrued unbilled revenue.

The following tables disaggregate the Company’s non-regulated revenue by source for the three and six months ended June 30, 2021 and 2020:

	Three Months Ended June 30
	2021		2020
Operating and maintenance revenue	$	3,925	$	2,789
Other non-regulated revenue	796		834
Non-regulated revenue from contracts with customers	4,721		3,623
Lease revenue	653		585
Total non-regulated revenue	$	5,374	$	4,208

	Six Months Ended June 30
	2021		2020
Operating and maintenance revenue	$	8,013	$	5,288
Other non-regulated revenue	1,655		1,599
Non-regulated revenue from contracts with customers	9,668		6,887
Lease revenue	1,278		1,148
Total non-regulated revenue	$	10,946	$	8,035

Financing Receivable, Allowance for Credit Loss

The following table presents the activity in the allowance for credit losses for the period ended June 30, 2021 and December 31, 2020:

Allowance for credit losses	June 30, 2021		December 31, 2020
Beginning balance	5,246		771
Provision for credit loss expense	2,126		5,716
Write-offs	(1,283)		(1,730)
Recoveries	265		489
Total ending allowance balance	$	6,354	$	5,246

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:

	June 30, 2021		December 31, 2020
Cash and cash equivalents	66,483		44,555
Restricted cash (included in "taxes, prepaid expenses and other assets")	1,014		574
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	$	67,497	$	45,129

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:

	June 30, 2021		December 31, 2020
Cash and cash equivalents	66,483		44,555
Restricted cash (included in "taxes, prepaid expenses and other assets")	1,014		574
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	$	67,497	$	45,129