Income Taxes	3 Months Ended
Mar. 31, 2017
Income Taxes [Abstract]
Income Taxes	Note 14 – Income Taxes During the three months ended March 31, 2017, the Company’s Federal net operating loss (“NOL”) carryforward increased by $437. In addition, during the three months ended March 31, 2017, the Company’s state NOL carryforward increased by $9,443. As of March 31, 2017, the balance of the Company’s Federal NOL was $113,580. The Company believes its Federal NOL carryforward is more likely than not to be recovered and requires no valuation allowance. As of March 31, 2017, the balance of the Company’s gross state NOL was $584,688, a portion of which is offset by a valuation allowance because the Company does not believe the state NOLs are more likely than not to be realized. The Company’s Federal and state NOL carryforwards begin to expire in 2032 and 2023, respectively. The Company’s Federal and state NOL carryforwards are reduced by an unrecognized tax position, on a gross basis, of $63,140 and $85,128, respectively. The amounts of the Company’s Federal and state NOL carryforwards prior to being reduced by the unrecognized tax positions were $176,720 and $669,816 respectively. The Company records its unrecognized tax benefit as a reduction to its deferred income tax liability. In accordance with a 2012 settlement agreement with the Pennsylvania Public Utility Commission, Aqua Pennsylvania expenses, for tax purposes, qualifying utility asset improvement costs, which results in a substantial reduction in income tax expense and greater net income and cash flows. The Company’s effective income tax rate for the first quarter of 2017 and 2016 was 5.6% and 5.5%, respectively. As of March 31, 2017, the total gross unrecognized tax benefit was $28,261, of which $21,431, if recognized, would affect the Company’s effective tax rate as a result of the regulatory treatment afforded for qualifying infrastructure improvements in Pennsylvania. At December 31, 2016, the Company had unrecognized tax benefits of $28,099. Accounting rules for uncertain tax positions specify that tax positions for which the timing of resolution is uncertain should be classified as long-term liabilities. Judgment is required in evaluating the Company’s uncertain tax positions and determining the provision for income taxes. Management believes that an adequate provision has been made for any adjustments that may result from tax examinations. Although the timing of income tax audit resolutions and negotiations with taxing authorities is highly uncertain, the Company does not anticipate a significant change to the total amount of unrecognized income tax benefits within the next 12 months.

Note 14 – Income Taxes

During the three months ended March 31, 2017, the Company’s Federal net operating loss (“NOL”) carryforward increased by $437. In addition, during the three months ended March 31, 2017, the Company’s state NOL carryforward increased by $9,443. As of March 31, 2017, the balance of the Company’s Federal NOL was $113,580. The Company believes its Federal NOL carryforward is more likely than not to be recovered and requires no valuation allowance. As of March 31, 2017, the balance of the Company’s gross state NOL was $584,688, a portion of which is offset by a valuation allowance because the Company does not believe the state NOLs are more likely than not to be realized. The Company’s Federal and state NOL carryforwards begin to expire in 2032 and 2023, respectively. The Company’s Federal and state NOL carryforwards are reduced by an unrecognized tax position, on a gross basis, of $63,140 and $85,128, respectively. The amounts of the Company’s Federal and state NOL carryforwards prior to being reduced by the unrecognized tax positions were $176,720 and $669,816 respectively. The Company records its unrecognized tax benefit as a reduction to its deferred income tax liability.

In accordance with a 2012 settlement agreement with the Pennsylvania Public Utility Commission, Aqua Pennsylvania expenses, for tax purposes, qualifying utility asset improvement costs, which results in a substantial reduction in income tax expense and greater net income and cash flows. The Company’s effective income tax rate for the first quarter of 2017 and 2016 was 5.6% and 5.5%, respectively.

As of March 31, 2017, the total gross unrecognized tax benefit was $28,261, of which $21,431, if recognized, would affect the Company’s effective tax rate as a result of the regulatory treatment afforded for qualifying infrastructure improvements in Pennsylvania. At December 31, 2016, the Company had unrecognized tax benefits of $28,099.

Accounting rules for uncertain tax positions specify that tax positions for which the timing of resolution is uncertain should be classified as long-term liabilities. Judgment is required in evaluating the Company’s uncertain tax positions and determining the provision for income taxes. Management believes that an adequate provision has been made for any adjustments that may result from tax examinations. Although the timing of income tax audit resolutions and negotiations with taxing authorities is highly uncertain, the Company does not anticipate a significant change to the total amount of unrecognized income tax benefits within the next 12 months.