INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

INCOME TAXES

Schedule of income tax expense (benefit)

	Federal			State			Total
2013
Current	$	7,974		$	(2,867	)	$	5,107
Deferred		15,667			(305	)		15,362
Total	$	23,641		$	(3,172	)	$	20,469
2012
Current	$	(9,018	)	$	(5,246	)	$	(14,264	)
Deferred		37,196			(1,480	)		35,716
Total	$	28,178		$	(6,726	)	$	21,452
2011
Current	$	7,413		$	2,629		$	10,042
Deferred		12,982			142			13,124
Total	$	20,395		$	2,771		$	23,166

Schedule of difference between the total income tax expense and computed tax expense

	2013			2012			2011
Computed "expected" tax expense	$	23,708		$	24,600		$	21,308
Increase (reduction) in taxes due to:
State income taxes net of federal tax benefit		3,895			4,041			3,500
Effect of regulatory treatment of fixed asset differences		(4,112	)		(7,030	)		(1,614	)
State tax credits		(2,465	)		—			—
Investment tax credits		(74	)		(74	)		(74	)
Other		(483	)		(85	)		46
Total income tax	$	20,469		$	21,452		$	23,166

Schedule of tax effects of differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities

	2013		2012
Deferred tax assets:
Developer deposits for extension agreements and contributions in aid of construction	$	44,592	$	44,530
Net operating loss carryforward and tax credits		9,095		8,437
Other		4,330		3,607
Total deferred tax assets		58,017		56,574
Deferred tax liabilities:
Utility plant, principally due to depreciation differences		231,141		207,642
WRAM/MCBA balancing accounts		18,556		19,533
Other		3,789		3,245
Total deferred tax liabilities		253,486		230,420
Net deferred tax liabilities	$	195,469	$	173,846

Schedule of reconciliation of changes in unrecognized tax benefits

	December 31, 2013		December 31, 2012			December 31, 2011
Balance at beginning of year	$	—	$	831		$	831
Additions for tax positions taken during prior year		—		—			—
Additions for tax positions taken during current year		612		—			—
Reductions for tax positions taken during a prior year		—		—			—
Lapse of statute of limitations		—		(831	)		—
Balance at end of year	$	612	$	—		$	831