Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2012

Summary of Significant Accounting Policies

Schedule of change to net WRAM and MCBA deferred balances

	Operating Revenues			Operating Costs			Income Before Income Taxes
Net WRAM and MCBA deferral as of December 31, 2011	$	12,864		$	10,492		$	2,372
Less: reversal of prior deferral during the first quarter of 2012	(8,846		)	(7,215		)	(1,631		)
Add: net WRAM and MCBA deferral the first quarter of 2012	110			90			20
Net amount recorded during the first quarter of 2012	(8,736		)	(7,125		)	(1,611		)
Net WRAM and MCBA deferral as of March 31, 2012	4,128			3,367			761
Less: reversal of prior deferral during the second quarter of 2012	(640		)	(521		)	(119		)
Add: net WRAM and MCBA deferral the second quarter of 2012	352			287			65
Net amount recorded during the second quarter of 2012	(288		)	(234		)	(54		)
Net WRAM and MCBA deferral as of June 30, 2012	3,840			3,133			707
Less: reversal of prior deferral during the third quarter of 2012	(2,809		)	(2,291		)	(518		)
Add: net WRAM and MCBA deferral the third quarter of 2012	477			389			88
Net amount recorded during the third quarter of 2012	(2,332		)	(1,902		)	(430		)
Net WRAM and MCBA deferral as of September 30, 2012	$	1,508		$	1,231		$	277

Schedule of net WRAM and MCBA balances

	September 30, 2012		December 31, 2011
Net short-term receivable	$	33,171	$	19,357
Net long-term receivable	18,839		30,268
Total receivable	$	52,010	$	49,625
Net short-term payable	$	291	$	543
Net long-term payable	157		145
Total payable	$	448	$	688