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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Disaggregation of revenue
The following table disaggregates the Company’s operating revenue by source for the years ended December 31, 2023, 2022, and 2021:
202320222021
Revenue from contracts with customers$790,334 $772,616 $765,704 
Regulatory balancing account revenue4,298 73,815 25,205 
Total operating revenue$794,632 $846,431 $790,909 
In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2023, 2022, and 2021:
202320222021
Residential$463,417 $458,448 $467,365 
Business159,050 153,570 144,565 
Multiple residential67,703 64,481 61,478 
Industrial28,055 26,622 26,569 
Public authorities40,811 41,150 40,501 
Other*31,298 28,345 25,226 
Total revenue from contracts with customers$790,334 $772,616 $765,704 
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*    Other includes accrued unbilled revenue
The following tables disaggregate the Company’s non-regulated revenue by source for the years ended December 31, 2023, 2022, and 2021:
202320222021
Operating and maintenance revenue$12,499 $12,860 $16,276 
Other non-regulated revenue3,506 5,774 3,741 
Non-regulated revenue from contracts with customers16,005 18,634 20,017 
Lease revenue2,504 2,642 2,744 
Total non-regulated revenue$18,509 $21,276 $22,761 
Schedule of lease payments to be received
Maturities of lease payments to be received are as follows:
Year Ending December 31,Operating Leases
2024$3,120 
20252,210 
20261,485 
2027575 
2028179 
Schedule of activities in the allowance for doubtful accounts
The following table presents the activity in the allowance for credit losses for the periods ended December 31, 2023, 2022, and 2021:
 202320222021
Beginning Balance$5,629 $3,743 5,246 
Provision for credit loss expense2,480 5,887 $1,088 
Write-offs(5,795)(4,380)$(3,113)
Recoveries540 379 $522 
Total ending allowance balance$2,854 $5,629 $3,743 
Other Receivables
As of December 31, 2023 and 2022, other receivables were:
 20232022
Accounts receivables from developers$6,391 $7,419 
Income tax receivables1,378 5,496 
Other8,662 8,017 
Total other receivables$16,431 $20,932 
Schedule of depreciable plant and equipment
The following table represents depreciable plant and equipment as of December 31:
 20232022
Equipment$976,704 $915,322 
Office buildings and other structures354,628 339,682 
Transmission and distribution plant3,226,632 2,960,615 
Total$4,557,964 $4,215,619 
Schedule of estimated useful lives of depreciable plant and equipment
Depreciation of utility plant is computed on a straight-line basis over the assets' estimated useful lives including cost of removal of certain assets as follows:
 Useful Lives
Equipment
5 to 50 years
Transmission and distribution plant
40 to 65 years
Office Buildings and other structures50 years
Schedule of allowance for funds used during construction
The amount of AFUDC related to equity funds and to borrowed funds for 2023, 2022, and 2021 are shown in the table below:
 202320222021
Allowance for equity funds used during construction$5,551 $4,127 $3,186 
Allowance for borrowed funds used during construction2,990 2,344 1,766 
Total$8,541 $6,471 $4,952 
Asset retirement obligations
The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other long-term liabilities” on the consolidated balance sheets as of December 31, 2023 and 2022:
 20232022
Obligation at beginning of the year$36,692 $29,459 
Additional liabilities incurred262 5,444 
Liabilities settled(128)— 
Accretion2,209 1,789 
Obligation at the end of the year$39,035 $36,692 
Schedule of cash, cash equivalents and restricted cash
The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Consolidated Balance Sheets that total to the amounts shown on the Consolidated Statements of Cash Flows as of December 31:
 20232022
Cash and cash equivalents$39,591 $62,100 
Restricted cash45,375 22,925 
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows$84,966 $85,025 
Schedule of customer advances for construction, refunds due
Estimated refunds of advances are shown in the table below.
Year Ending December 31,Refunds of Advances
2024$10,800 
202510,011 
20269,651 
20279,381 
20289,001 
Thereafter150,604 
Total refunds$199,448 
Schedule of SARs which were dilutive
 202320222021
 (In thousands,
except per share data)
Net income$51,376 $95,263 $100,979 
Net loss attributable to noncontrolling interests(535)(748)(146)
Net income attributable to California Water Service Group$51,911 $96,011 $101,125 
Weighted average common shares, basic 56,952 54,320 51,633 
Weighted average common shares, dilutive 56,983 54,363 51,633 
Earnings per share—basic$0.91 $1.77 $1.96 
Earnings per share—diluted$0.91 $1.77 $1.96