Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2013

Summary of Significant Accounting Policies

Schedule of change to net WRAM and MCBA deferred balances

The change to deferred net WRAM and MCBA balances during the nine months ended September 30, 2013 was:

	Operating Revenues			Operating Costs			Income Before Income Taxes
Net WRAM and MCBA deferral as of December 31, 2012	$	882		$	719		$	163
Less: reversal of prior year deferral during the nine months ended September 30, 2013	(1,911		)	(1,603		)	(308		)
Add: net WRAM and MCBA deferral during the nine months ended September 30, 2013	2,764			2,375			389
Net amount during the nine months ended September 30, 2013	853			772			81
Net WRAM and MCBA deferral as of September 30, 2013	$	1,735		$	1,491		$	244

The change to deferred net WRAM and MCBA balances during the nine months ended September 30, 2012 was:

	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 year deferral during the nine months ended September 30, 2012	(12,295		)	(10,027		)	(2,268		)
Add: net WRAM and MCBA deferral during the nine months ended September 30, 2012	939			766			173
Net amount during the nine months ended September 30, 2012	(11,356		)	(9,261		)	(2,095		)
Net WRAM and MCBA deferral as of September 30, 2012	$	1,508		$	1,231		$	277

Schedule of net WRAM and MCBA balances

	September 30, 2013		December 31, 2012
Net short-term regulatory balancing accounts (receivable)	$	27,047	$	34,020
Net long-term regulatory assets (receivable)	21,925		12,051
Total regulatory assets	$	48,972	$	46,071
Net short-term regulatory balancing accounts (liability)	$	174	$	371
Net long-term regulatory liability	108		119
Total regulatory liabilities	$	282	$	490