INCOME TAXES - Summary of Deferred Tax Assets and Deferred Tax Liabilities Including Valuation Allowance (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
DEFERRED TAX ASSETS:
Taxable meter deposits	$ 0	$ 7
Net operating loss carry forwards	1,451	3,623
Balterra intangible asset acquisition	224	224
Deferred gain on ICFA funds received	4,889	5,216
AIAC	4,046	4,099
Other	1,286	1,539
Total deferred tax assets	11,896	14,708
Net deferred tax asset	11,896	14,708
DEFERRED TAX LIABILITIES:
Regulatory liability	(228)	(243)
CP Water intangible asset acquisition	(381)	(381)
ICFA intangible asset	(522)	(625)
Property,  plant and equipment	(17,398)	(17,936)
Gain on condemnation of Valencia	(201)	(81)
Other Liabilities	(1,450)	(1,391)
Total deferred tax liabilities	(20,180)	(20,657)
Net deferred tax liability	$ (8,284)	$ (5,949)