XML 39 R23.htm IDEA: XBRL DOCUMENT v3.8.0.1
Balancing and Memorandum Account Recovery Procedures (Tables)
 9 Months Ended
Sep. 30, 2017
Regulated Operations [Abstract]  
Public Utilities General Disclosures
 
Three months ended September 30, 2017
 
Three months ended September 30, 2016
Beginning Balance
 
Revenue Increase (Reduction)
 
Refunds (Collections)
 
Surcharge Offset
 
Ending Balance
 
Beginning Balance
 
Revenue Increase (Reduction)
 
Refunds (Collections)
 
Surcharge Offset
 
Ending Balance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Memorandum accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014 WCMA*
$
908

 
—

 
(866
)
 
—

 
42

 
$
1,563

 
164

 
(1,044
)
 
—

 
683

2015 WCMA*
2,095

 
(11
)
 
(1,799
)
 
—

 
285

 
4,747

 
528

 
(1,883
)
 
—

 
3,392

2016 WCMA
—

 
55

 
—

 
—

 
55

 
—

 
5,863

 
—

 
(5,863
)
 
—

2017 WCMA*
1,001

 
3,954

 
—

 
6

 
4,961

 
—

 
—

 
—

 
—

 
—

All others
4,550

 
144

 
—

 
—

 
4,694

 
1,661

 
232

 
176

 
—

 
2,069

Total memorandum accounts
8,554

 
4,142

 
(2,665
)
 
6

 
10,037

 
7,971

 
6,787

 
(2,751
)
 
(5,863
)
 
6,144

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balancing accounts, net assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
7,314

 
2,278

 
—

 
—

 
9,592

 
2,641

 
2,420

 
452

 
—

 
5,513

Drought surcharges
(961
)
 
—

 
—

 
—

 
(961
)
 
(1,716
)
 
—

 
(10,467
)
 
5,863

 
(6,320
)
Pension
(2,907
)
 
224

 
—

 
—

 
(2,683
)
 
(520
)
 
280

 
(1,055
)
 
—

 
(1,295
)
2012 General Rate Case true-up
15,765

 
—

 
(4,123
)
 
—

 
11,642

 
27,740

 
—

 
(3,850
)
 
—

 
23,890

2015 General Rate Case true-up
2,411

 
—

 
(2,297
)
 
—

 
114

 
8,767

 
—

 
(1,204
)
 
—

 
7,563

All others
(1,160
)
 
(94
)
 
—

 
—

 
(1,254
)
 
1,101

 
(106
)
 
(523
)
 
—

 
472

Total balancing accounts
$
20,462

 
2,408

 
(6,420
)
 
—

 
16,450

 
$
38,013

 
2,594

 
(16,647
)
 
5,863

 
29,823

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
29,016

 
6,550

 
(9,085
)
 
6

 
26,487

 
$
45,984

 
9,381

 
(19,398
)
 
—

 
35,967

 
Nine months ended September 30, 2017
 
Nine months ended September 30, 2016
Beginning Balance
 
Revenue Increase (Reduction)
 
Refunds (Collections)
 
Surcharge Offset
 
Ending Balance
 
Beginning Balance
 
Revenue Increase (Reduction)
 
Refunds (Collections)
 
Surcharge Offset
 
Ending Balance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Memorandum accounts:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2014 WCMA*
$
—

 
1,089

 
(1,047
)
 
—

 
42

 
$
2,944

 
11

 
(2,272
)
 
—

 
683

2015 WCMA*
1,589

 
2,101

 
(3,405
)
 
—

 
285

 
5,372

 
431

 
(2,411
)
 
—

 
3,392

2016 WCMA
—

 
1,507

 
—

 
(1,452
)
 
55

 
—

 
12,624

 
—

 
(12,624
)
 
—

2017 WCMA*
—

 
11,003

 
—

 
(6,042
)
 
4,961

 
—

 
—

 
—

 
—

 
—

All others
2,768

 
1,473

 
453

 
—

 
4,694

 
594

 
1,298

 
177

 
—

 
2,069

Total memorandum accounts
4,357

 
17,173

 
(3,999
)
 
(7,494
)

10,037

 
8,910

 
14,364

 
(4,506
)
 
(12,624
)
 
6,144

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balancing accounts, net assets:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Water supply costs
5,190

 
3,833

 
569

 
—

 
9,592

 
2,771

 
2,364

 
378

 
—

 
5,513

Drought surcharges
(7,688
)
 
—

 
(767
)
 
7,494

 
(961
)
 
(359
)
 
—

 
(18,585
)
 
12,624

 
(6,320
)
Pension
(2,009
)
 
670

 
(1,344
)
 
—

 
(2,683
)
 
(552
)
 
840

 
(1,583
)
 
—

 
(1,295
)
2012 General Rate Case true-up
20,682

 
—

 
(9,040
)
 
—

 
11,642

 
33,070

 
—

 
(9,180
)
 
—

 
23,890

2015 General Rate Case true-up
5,528

 
—

 
(5,414
)
 
—

 
114

 
—

 
8,767

 
(1,204
)
 
—

 
7,563

All others
(151
)
 
(540
)
 
(639
)
 
76

 
(1,254
)
 
1,366

 
(332
)
 
(562
)
 
—

 
472

Total balancing accounts
$
21,552

 
3,963

 
(16,635
)
 
7,570


16,450

 
$
36,296

 
11,639

 
(30,736
)
 
12,624

 
29,823

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
$
25,909


21,136


(20,634
)

76


26,487

 
$
45,206

 
26,003

 
(35,242
)
 
—

 
35,967

* As of September 30, 2017, the reserve balance for the 2017 WCMA was $1,142 which has been netted from the balance above. As of September 30, 2016, the reserve balance for the 2014 WCMA and 2015 WCMA was $1,267 and $1,892, respectively, which has been netted from the balances above.