California Water Service (CWT) 10-Q 28 Apr 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	Apr. 27, 2016
Document and Entity Information
Entity Registrant Name	CALIFORNIA WATER SERVICE GROUP
Entity Central Index Key	1,035,201
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		47,973,799
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Utility plant:
Utility plant	$ 2,560,787	$ 2,506,946
Less accumulated depreciation and amortization	(821,108)	(805,178)
Net utility plant	1,739,679	1,701,768
Current assets:
Cash and cash equivalents	30,878	8,837
Receivables:
Customers	31,397	31,512
Regulatory balancing accounts	31,554	35,052
Other	12,741	14,760
Unbilled revenue	25,522	23,181
Materials and supplies at weighted average cost	6,321	6,339
Taxes, prepaid expense, and other assets	10,108	7,897
Total current assets	148,521	127,578
Other assets:
Regulatory assets	361,249	361,893
Goodwill	2,615	2,615
Other assets	47,741	47,399
Total other assets	411,605	411,907
TOTAL ASSETS	2,299,805	2,241,253
Capitalization:
Common stock, $.01 par value; 68,000 shares authorized, 47,974 and 47,875 outstanding in 2016 and 2015, respectively	480	479
Additional paid-in capital	333,002	333,135
Retained earnings	299,485	308,541
Total common stockholders’ equity	632,967	642,155
Long-term debt, less current maturities	557,849	508,002
Total capitalization	1,190,816	1,150,157
Current liabilities:
Current maturities of long-term debt	6,113	6,043
Short-term borrowings	34,500	33,615
Accounts payable	65,354	66,380
Regulatory balancing accounts	1,075	2,227
Accrued interest	11,611	5,088
Accrued expenses and other liabilities	39,490	34,545
Total current liabilities	158,143	147,898
Unamortized investment tax credits	1,872	1,872
Deferred income taxes	264,153	264,897
Pension and postretirement benefits other than pensions	239,164	236,266
Regulatory liabilities and other	88,018	82,414
Advances for construction	180,210	180,172
Contributions in aid of construction	177,429	177,577
Commitments and contingencies (Note 10)	0	0
TOTAL CAPITALIZATION AND LIABILITIES	$ 2,299,805	$ 2,241,253

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	68,000,000	68,000,000
Common stock, shares outstanding (in shares)	47,974,000	47,875,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Statement [Abstract]
Operating revenue	$ 121,727	$ 121,985
Operations:
Water production costs	41,069	45,202
Administrative and general	27,827	27,695
Other operations	19,302	15,843
Maintenance	6,063	4,457
Depreciation and amortization	16,046	15,319
Income tax (benefit) expense	(925)	613
Property and other taxes	6,075	5,359
Total operating expenses	115,457	114,488
Net operating income	6,270	7,497
Other income and expenses:
Non-regulated revenue	3,428	3,247
Non-regulated expenses	(2,980)	(2,243)
Income tax (expense) on other income and expenses	(181)	(403)
Net other income	267	601
Interest expense:
Interest expense	8,065	7,069
Less: capitalized interest	(730)	(546)
Net interest expense	7,335	6,523
Net (loss) income	$ (798)	$ 1,575
Net (loss) income per share
Basic (in dollars per share)	$ (0.02)	$ 0.03
Diluted (in dollars per share)	$ (0.02)	$ 0.03
Weighted average shares outstanding:
Basic (in shares)	47,905	47,825
Diluted (in shares)	47,905	47,854
Dividends declared per share of common stock (in dollars per share)	$ 0.1725	$ 0.1675

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	3 Months Ended
	Mar. 31, 2016USD ($)	Mar. 31, 2015USD ($)
Operating activities:
Net (loss) income	$ (798)	$ 1,575
Adjustments to reconcile net (loss) income to net cash:
Depreciation and amortization	16,454	15,736
Change in value of life insurance contracts	43	(161)
Changes in operating assets and liabilities:
Receivables and unbilled revenue	7,127	600
Accounts payable	(5,129)	(419)
Other current assets	(1,728)	(4,604)
Other current liabilities	10,453	7,627
Other changes in noncurrent assets and liabilities	4,604	6,535
Net cash provided by operating activities	31,026	26,889
Investing activities:
Utility plant expenditures	(56,463)	(35,047)
Life insurance proceeds	495	0
Purchase of life insurance contracts	(960)	0
Change in restricted cash	(465)	(26)
Net cash used in investing activities	(57,393)	(35,073)
Financing activities:
Short-term borrowings	54,500	30,000
Repayment of short-term borrowings	(53,615)	0
Proceeds of long-term debt, net of expenses of $177 for 2016, none for 2015	50,039	50
Repayment of long-term debt	(254)	(338)
Advances and contributions in aid of construction	7,608	1,777
Refunds of advances for construction	(1,612)	(1,574)
Dividends paid	(8,258)	(8,007)
Net cash provided by financing activities	48,408	21,908
Change in cash and cash equivalents	22,041	13,724
Cash and cash equivalents at beginning of period	8,837	19,587
Cash and cash equivalents at end of period	30,878	33,311
Supplemental information:
Cash paid for interest (net of amounts capitalized)	481	749
Supplemental disclosure of non-cash activities:
Accrued payables for investments in utility plant	22,904	14,374
Utility plant contribution by developers	$ 2,490	$ 1,823

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Cash Flows [Abstract]
Payments of debt issuance expense	$ 177	$ 0

Organization and Operations and

Organization and Operations and Basis of Presentation	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations and Basis of Presentation	Organization and Operations and Basis of Presentation California Water Service Group (the Company) is a holding company that provides water utility and other related services in California, Washington, New Mexico and Hawaii through its wholly-owned subsidiaries. California Water Service Company (Cal Water), Washington Water Service Company (Washington Water), New Mexico Water Service Company (New Mexico Water), and Hawaii Water Service Company, Inc. (Hawaii Water) provide regulated utility services under the rules and regulations of their respective state’s regulatory commissions (jointly referred to herein as the Commissions). CWS Utility Services and HWS Utility Services LLC provide non-regulated water utility and utility-related services. The Company operates in one reportable segment, providing water and related utility services. Basis of Presentation The unaudited interim financial information has been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information and in accordance with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X promulgated by the Securities and Exchange Commission (SEC) and therefore do not contain all of the information and footnotes required by GAAP and the SEC for annual financial statements. The condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements for the year ended December 31, 2015 , included in its annual report on Form 10-K as filed with the SEC on February 25, 2016. The preparation of the Company’s condensed consolidated unaudited interim financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the balance sheet dates and the reported amounts of revenues and expenses for the periods presented. These include, but are not limited to, estimates and assumptions used in determining the Company’s regulatory asset and liability balances based upon probability assessments of regulatory recovery, revenues earned but not yet billed, asset retirement obligations, allowance for doubtful accounts, pension and other employee benefit plan liabilities, and income tax-related assets and liabilities. Actual results could differ from these estimates. In the opinion of management, the accompanying condensed consolidated unaudited interim financial statements reflect all adjustments, consisting of normal recurring transactions that are necessary to provide a fair presentation of the results for the periods covered. The results for interim periods are not necessarily indicative of the results for any future period. Due to the seasonal nature of the water business, the results for interim periods are not indicative of the results for a 12-month period. Revenue and income are generally higher in the warm, dry summer months when water usage and sales are greater. Revenue and income are generally lower in the winter months when cooler temperatures and rainfall curtail water usage and sales.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Revenue Revenue generally includes monthly cycle customer billings for regulated water and wastewater services at rates authorized by regulatory commissions (plus an estimate for water used between the customer's last meter reading and the end of the accounting period) and billings to certain non-regulated customers at rates authorized by contract with government agencies. The Company’s regulated water and waste water revenue requirements are authorized by the Commissions in the states in which they operate. The revenue requirements are intended to provide the Company a reasonable opportunity to recover its operating costs and earn a return on investments. For metered customers, Cal Water recognizes revenue from rates which are designed and authorized by the California Public Utilities Commission (CPUC). Under the Water Revenue Adjustment Mechanism (WRAM), Cal Water records the adopted level of volumetric revenues, which would include recovery of cost of service and a return on investments, as established by the CPUC for metered accounts (adopted volumetric revenues). In addition to volumetric-based revenues, the revenue requirements approved by the CPUC include service charges, flat rate charges, and other items not subject to the WRAM. The adopted volumetric revenue considers the seasonality of consumption of water based upon historical averages. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as a component of revenue with an offsetting entry to a regulatory asset or liability balancing account (tracked individually for each Cal Water district) subject to certain criteria under the accounting for regulated operations being met. The variance amount may be positive or negative and represents amounts that will be billed or refunded to customers in the future. Cost-recovery rates are designed to permit full recovery of certain costs allowed to be recovered by the Commissions. Cost-recovery rates such as the Modified Cost Balancing Account (MCBA) provide for recovery of adopted expense levels for purchased water, purchased power and pump taxes, as established by the CPUC. In addition, cost-recovery rates include recovery of costs related to water conservation programs and certain other operating expenses adopted by the CPUC. Variances (which include the effects of changes in both rates and volumes for the MCBA) between adopted and actual costs are recorded as a component of revenue, as the amount of such variances will be recovered from or refunded to our customers at a later date. Cost-recovery expenses are generally recognized when expenses are incurred with no markup for return or profit. The balances in the WRAM and MCBA asset and liability accounts will fluctuate on a monthly basis depending upon the variance between adopted and actual results. The recovery or refund of WRAM is netted against the recovery or refund of MCBA for the corresponding district. The recovery or refund of net WRAM and MCBA balances are interest bearing at the current 90 day commercial paper rate. At the end of any calendar year, Cal Water files with the CPUC to refund or collect the balance in the accounts. Undercollected net WRAM and MCBA receivable balances are collected over 12 , 18 , or 20 + months. Cal Water defers net WRAM and MCBA operating revenues and associated costs whenever the net receivable balances are estimated to be collected more than 24 months after the respective reporting periods in which they were recognized. The deferred net WRAM and MCBA revenues and associated costs were determined using forecasts of customer consumption trends in future reporting periods and the timing of when the CPUC will authorize Cal Water’s filings to recover the undercollected balances. Deferred net WRAM and MCBA revenues and associated costs will be recognized as revenues and costs in future periods when collections are within 24 months of the respective reporting period. Customers meter reads occur on various business days throughout the month. As a result, there are unmetered or unbilled customer usage each month. The estimated unbilled revenue for monthly unmetered customer usage is recorded using the number of unbilled days for that month and average daily customer billing rate for the previous month. The average daily customer billing rate for the previous month fluctuates depending on customer usage. Estimated unbilled revenue is not included in the WRAM until it is billed. Flat rate customers are billed in advance at the beginning of the service period. The revenue is prorated so that the portion of revenue applicable to the current period is included in that period’s revenue, with the balance recorded as unearned revenue on the balance sheet and recognized as revenue when earned in the subsequent accounting period. The unearned revenue liability was $1.1 million and $1.3 million as of March 31, 2016 and December 31, 2015 , respectively. This liability is included in “accrued expenses and other liabilities” on the condensed consolidated balance sheets. Cash and Cash Equivalents Cash equivalents include highly liquid investments with maturities of three months or less. Cash and cash equivalents was $30.9 million and $8.8 million as of March 31, 2016 and December 31, 2015 , respectively. Restricted cash was presented on the condensed consolidated balance sheet in “taxes, prepaid expenses and other assets” and was $1.0 million and $0.5 million as of March 31, 2016 and December 31, 2015 . Adoption of New Accounting Standards In April 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which amends the existing guidance relating to the presentation of debt issuance costs. The amendments in this ASU require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The Company adopted this guidance effective January 1, 2016 and applied the requirements retrospectively for all periods presented. The adoption of this guidance did not have a material impact on the Company's condensed consolidated financial statements. The long term debt unamortized debt issuance costs were $4.9 million and $4.8 million as of March 31, 2016 and December 31, 2015, respectively. The following table shows the effect of the accounting change to the condensed consolidated balance sheet as of December 31, 2015: December 31, 2015 Balance Sheet Classification As Reported on Form 10-K Adjusted Balance on Form 10-Q Decrease from Retrospective Adoption Other Assets $ 52,241 $ 47,399 $ 4,842 Long-term debt, less current maturities 512,287 508,002 4,285 Current maturities of long-term debt 6,600 6,043 557 In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers . This update creates a single, principles based framework for revenue recognition and is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when goods or services are transferred to customers. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date , deferring the effective date of this amendment for public companies by one year to January 1, 2018, with early adoption permitted as of the original effective date of January 1, 2017. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) , which clarifies guidance relating to principal-versus-agent implementation contained in ASU 2014-09. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing , which clarifies guidance relating to identifying performance obligations and licensing implementation contained in ASU 2014-09. The effective dates of ASU 2016-08 and ASU 2016-10 are the same as ASU 2015-14 discussed above. The Company is currently evaluating the impact of adopting the new revenue standard on its consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases . This update changes the accounting treatment of operating leases for lessees and related disclosure requirements. ASU 2016-2 is effective for annual reporting periods beginning after December 15, 2018 and early adoption is permitted. The Company is currently evaluating the impact of adopting the new lease standard on its consolidated financial statements and related disclosures. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . The amendments in ASU 2016-09 involve multiple aspects of the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the Statement of Cash Flows. ASU 2016-09 is effective for annual periods beginning after December 15, 2016 and early adoption is permitted. The Company is currently evaluating the impact on its consolidated financial statements and related disclosures.

Stock-based Compensation

Stock-based Compensation	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based Compensation	Stock-based Compensation Equity Incentive Plan During the three months ended March 31, 2016 and 2015, the Company granted annual Restricted Stock Awards (RSAs) of 72,317 and 59,151 shares, respectively, of common stock to officers and directors of the Company and 7,731 and 5,193 shares of RSAs were canceled during the three months ended March 31, 2016 and March 31, 2015, respectively. Employee RSAs granted in 2016 and 2015 vest over 36 months. Director RSAs generally vest at the end of 12 months . During the first three months of 2016 and 2015, the RSAs granted were valued at $25.17 and $24.30 per share, respectively, based upon the fair market value of the Company’s common stock on the date of grant. During the three months ended March 31, 2016 and 2015, the Company granted performance-based Restricted Stock Unit Awards (RSUs) of 43,659 shares and 37,137 shares of common stock, respectively, to officers. Each award reflects a target number of shares that may be issued to the award recipient. The 2016 and 2015 awards may be earned upon the completion of the 3 year performance period ending on March 1, 2019 and March 3, 2018, respectively. During the three months ended March 31, 2016, the Company issued 28,424 of RSU shares and canceled 6,602 shares. There were no RSU shares issued or canceled during the three months ended March 31, 2015. The 2016 and 2015 RSUs are recognized as expense ratably over the 3 year performance period using a fair market value of $25.17 per share and $24.30 per share, respectively, and an estimate of RSUs earned during the performance period. The Company has recorded compensation costs for the RSAs and RSUs in administrative and general operating expenses in the am ount of $0.7 million and $0.6 million for the three months ended March 31, 2016 and March 31, 2015 respectively.

Equity

Equity	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Equity	Equity The Company’s changes in total common stockholders’ equity for the three months ended March 31, 2016 were as follows: Total Common Stockholders’ Equity Balance at December 31, 2015 $ 642,155 Common stock issued 1 Share-based compensation expense 333 Shares purchased back (466 ) Common stock dividends declared (8,258 ) Net loss (798 ) Balance at March 31, 2016 $ 632,967

Net Income Per Share Calculatio

Net Income Per Share Calculations	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Net Income Per Share Calculations	Net (Loss) Income Per Share Calculations The computations of basic and diluted net loss or income per weighted average common share are noted below. Basic net loss or income per share is computed by dividing the net loss or income available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net loss or income per share reflects the potential dilution that could occur if securities or other contracts were exercised or converted into common stock. RSAs are included in the weighted average common shares outstanding because the shares have all the same voting and dividend rights as issued and unrestricted common stock. RSUs are not included in diluted shares for financial reporting until authorized by the Compensation & Organization Committee of the Board of Directors. There were no vested and outstanding Stock Appreciation Rights (SARs) as of March 31, 2016 and 65,436 shares of SARs vested and outstanding as of March 31, 2015. All SARs were dilutive, as shown in the table below. Three Months Ended March 31 2016 2015 (In thousands, except per share data) Net (loss) income available to common stockholders $ (798 ) $ 1,575 Weighted average common shares outstanding, basic 47,905 47,825 Dilutive SARs (treasury method) — 29 Weighted average common shares outstanding, dilutive 47,905 47,854 Net (loss) income per share - basic $ (0.02 ) $ 0.03 Net (loss) income per share - diluted $ (0.02 ) $ 0.03

Pension Plan and Other Postreti

Pension Plan and Other Postretirement Benefits	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Pension Plan and Other Postretirement Benefits	Pension Plan and Other Postretirement Benefits The Company provides a qualified, defined-benefit, non-contributory pension plan for substantially all employees. The Company makes annual contributions to fund the amounts accrued for in the qualified pension plan. The Company also maintains an unfunded, non-qualified, supplemental executive retirement plan. The costs of the plans are charged to expense or are capitalized in utility plant as appropriate. The Company offers medical, dental, vision, and life insurance benefits for retirees and their spouses and dependents. Participants are required to pay a premium, which offsets a portion of the cost. Cash contributions by the Company related to pension plans were $7.3 million and $5.5 million for the three months ended March 31, 2016 and March 31, 2015, respectively. There were no contributions to the other postretirement benefit plans for the three months ended March 31, 2016 and March 31, 2015, respectively. The 2016 estimated cash contribution to the pension plans is $27.3 million and to the other postretirement benefit plans is $13.4 million . The following table lists components of net periodic benefit costs for the pension plans and other postretirement benefits. The data listed under “pension plan” includes the qualified pension plan and the non-qualified supplemental executive retirement plan. The data listed under “other benefits” is for all other postretirement benefits. Three Months Ended March 31 Pension Plan Other Benefits 2016 2015 2016 2015 Service cost $ 5,067 $ 5,632 $ 2,304 $ 2,500 Interest cost 5,453 5,003 1,800 1,614 Expected return on plan assets (5,454 ) (4,792 ) (1,046 ) (876 ) Amortization of prior service cost 1,555 1,502 11 11 Recognized net actuarial loss 1,293 2,400 1,261 1,458 Net periodic benefit cost $ 7,914 $ 9,745 $ 4,330 $ 4,707

Short-term and Long-term Borrow

Short-term and Long-term Borrowings	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Short-term and Long-term Borrowings	Short-term and Long-term Borrowings On October 13, 2015, Cal Water agreed to sell $150.0 million in aggregate principal amount of first mortgage bonds in a private placement. Pursuant to the agreement, Cal Water sold $100.0 million of the first mortgage bonds on October 13, 2015, consisting of $50.0 million of 3.33% series QQQ maturing October 15, 2025 and $50.0 million of 4.31% series RRR maturing October 16, 2045. In March 2016, Cal Water sold the remaining $50.0 million of the first mortgage bonds, consisting of $40.0 million of 4.41% series SSS maturing April 16, 2046 and $10.0 million of 4.61% series TTT maturing April 14, 2056. Cash proceeds of approximately $49.7 million , net of $0.3 million debt issuance costs, were received. Cal Water used a portion of the net proceeds from the offering to repay outstanding borrowings on the Company and Cal Water lines of credit of $48.6 million . Both short-term unsecured credit agreements contain affirmative and negative covenants and events of default customary for credit facilities of this type including, among other things, limitations and prohibitions relating to additional indebtedness, liens, mergers, and asset sales. Also, these unsecured credit agreements contain financial covenants governing the Company and its subsidiaries’ consolidated total capitalization ratio and interest coverage ratio. The outstanding borrowings on the Company lines of credit were $34.5 million and $33.6 million as of March 31, 2016 and December 31, 2015, respectively. There were no borrowings on the Cal Water lines of credit as of March 31, 2016 and as of December 31, 2015. The average borrowing rate for borrowings on the Company and Cal Water lines of credit during the three months ended March 31, 2016 was 1.27% compared to 1.09% for the same period last year.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes As of March 31, 2016 and December 31, 2015, the Company had unrecognized tax benefits of approximately $10.3 million . Included in the balance of unrecognized tax benefits as of March 31, 2016 and December 31, 2015 was approximately $2.1 million of tax benefits that if recognized, would result in an adjustment to the Company’s effective tax rate. The Company does not expect its unrecognized tax benefits to change significantly within the next 12 months. The Company’s fiscal year 2016 effective tax rate is estimated to be 37% .

Regulatory Assets and Liabiliti

Regulatory Assets and Liabilities	3 Months Ended
	Mar. 31, 2016
Regulated Operations [Abstract]
Regulatory Assets and Liabilities	Regulatory Assets and Liabilities Regulatory assets and liabilities were comprised of the following as of March 31, 2016 and December 31, 2015 : March 31, 2016 December 31, 2015 Regulatory Assets Pension and retiree group health $ 205,449 $ 205,614 Property-related temporary differences (tax benefits flowed through to ratepayers) 81,522 81,522 Other accrued benefits 28,314 27,327 Net WRAM and MCBA long-term accounts receivable 12,873 15,410 Asset retirement obligations, net 15,003 14,682 Interim rates long-term accounts receivable 4,852 5,238 Tank coating 7,341 6,829 Health care balancing account 3,948 3,503 Other regulatory assets 1,947 1,768 Total Regulatory Assets $ 361,249 $ 361,893 Regulatory Liabilities Future tax benefits due ratepayers $ 29,505 $ 29,505 Conservation program 2,454 2,317 Pension balancing account 1,646 792 Other regulatory liabilities 7,160 2,650 Total Regulatory Liabilities $ 40,765 $ 35,264 Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets were $31.6 million as of March 31, 2016 and $35.1 million as of December 31, 2015 . The short-term regulatory assets were primarily interim rate memorandum account receivable and net WRAM and MCBA accounts receivable as of March 31, 2016 and December 31, 2015 . The short-term portions of regulatory liabilities were $1.1 million as of March 31, 2016 and $2.2 million as of December 31, 2015 . The short-term regulatory liabilities were primarily short term net WRAM payables as of March 31, 2016 and December 31, 2015 .

Commitment and Contingencies

Commitment and Contingencies	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitment and Contingencies	Commitment and Contingencies Commitments The Company has significant commitments to lease certain office spaces and water systems and to purchase water from water wholesalers. These commitments are described in Form 10-K for the year ended December 31, 2015. As of March 31, 2016, there were no significant changes from December 31, 2015. Contingencies Groundwater Contamination The Company has undertaken litigation against third parties to recover past and anticipated costs related to groundwater contamination in our service areas. The cost of litigation is expensed as incurred and any settlement is first offset against such costs. The CPUC’s general policy requires all proceeds from groundwater contamination litigation to be used first to pay transactional expenses, then to make ratepayers whole for water treatment costs to comply with the CPUC’s water quality standards. The CPUC allows for a risk-based consideration of contamination proceeds which exceed the costs of the remediation described above and may result in some sharing of proceeds with the shareholder, determined on a case by case basis. The CPUC has authorized various memorandum accounts that allow the Company to track significant litigation costs to request recovery of these costs in future filings and uses of proceeds to comply with CPUC’s general policy. LEGAL PROCEEDINGS From time to time, the Company is involved in various disputes and litigation matters that arise in the ordinary course of business. The status of each significant matter is reviewed and assessed for potential financial exposure. If the potential loss from any claim or legal proceeding is considered probable and the amount of the range of loss can be estimated, a liability is accrued for the estimated loss in accordance with the accounting standards for contingencies. Legal proceedings are subject to uncertainties, and the outcomes are difficult to predict. Because of such uncertainties, accruals are based on the best information available at the time. While the outcome of these disputes and litigation matters cannot be predicted with any certainty, management does not believe when taking into account existing reserves the ultimate resolution of these matters will materially affect the Company’s financial position, results of operations, or cash flows. The Company recognized a liability of $3.4 million and $3.5 million for known legal matters as of March 31, 2016 and December 31, 2015, respectively. The cost of litigation is expensed as incurred and any settlement is first offset against such costs. Any settlement in excess of the cost to litigate is accounted for on a case by case basis, dependent on the nature of the settlement.

Fair Value of Financial Assets

Fair Value of Financial Assets and Liabilities	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Assets and Liabilities	Fair Value of Financial Assets and Liabilities The accounting guidance for fair value measurements and disclosures provides a single definition of fair value and requires certain disclosures about assets and liabilities measured at fair value. A hierarchical framework for disclosing the observability of the inputs utilized in measuring assets and liabilities at fair value is established by this guidance. The three levels in the hierarchy are as follows: Level 1 - Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access. Level 2 - Inputs to the valuation methodology include: • Quoted market prices for similar assets or liabilities in active markets; • Quoted prices for identical or similar assets or liabilities in inactive markets; • Inputs other than quoted prices that are observable for the asset or liability; and • Inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Specific valuation methods include the following: Accounts receivable and accounts payable carrying amounts approximated the fair value because of the short-term maturity of the instruments. Long-term debt fair values were estimated using the published quoted market price, if available, or the discounted cash flow analysis, based on the current rates available using a risk-free rate (a U.S. Treasury securities yield curve) plus a risk premium of 1.70% . Advances for construction fair values were estimated using broker quotes from companies that frequently purchase these investments. March 31, 2016 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities $ 563,962 $ 673,972 $ 673,972 Advances for construction 180,210 74,539 74,539 Total $ 744,172 $ — $ 748,511 $ — $ 748,511 December 31, 2015 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities $ 514,045 $ — $ 600,440 $ — $ 600,440 Advances for construction 180,172 — 72,866 — 72,866 Total $ 694,217 — $ 673,306 $ — $ 673,306

Condensed Consolidating Financi

Condensed Consolidating Financial Statements	3 Months Ended
	Mar. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Financial Statements	Condensed Consolidating Financial Statements On April 17, 2009, Cal Water issued $100.0 million aggregate principal amount of 5.875% First Mortgage Bonds due 2019, and on November 17, 2010, Cal Water issued $100.0 million aggregate principal amount of 5.500% First Mortgage Bonds due 2040, all of which are fully and unconditionally guaranteed by the Company. As a result of these guarantee arrangements, the Company is required to present the following condensed consolidating financial information. The investments in affiliates are accounted for and presented using the “equity method” of accounting. The following tables present the condensed consolidating balance sheets as of March 31, 2016 and December 31, 2015, the condensed consolidating statements of income for the three months ended March 31, 2016 and 2015, and the condensed consolidating statements of cash flows for the three months ended March 31, 2016 and 2015 of (i) California Water Service Group, the guarantor of the first mortgage bonds and the parent company; (ii) California Water Service Company, the issuer of the first mortgage bonds and a 100% owned consolidated subsidiary of California Water Service Group; and (iii) the other 100% owned non-guarantor consolidated subsidiaries of California Water Service Group. The condensed consolidating balance sheet as of December 31, 2015 reflects the retrospective adoption of ASU 2015-03 (refer to Note 2. Summary of Significant Accounting Policies for more details). CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of March 31, 2016 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 2,366,430 $ 200,236 $ (7,197 ) $ 2,560,787 Less accumulated depreciation and amortization (662 ) (772,988 ) (49,305 ) 1,847 (821,108 ) Net utility plant 656 1,593,442 150,931 (5,350 ) 1,739,679 Current assets: Cash and cash equivalents 707 26,512 3,659 — 30,878 Receivables and unbilled revenue — 97,211 4,003 — 101,214 Receivables from affiliates 19,902 23,851 78 (43,831 ) — Other current assets 367 15,004 1,058 — 16,429 Total current assets 20,976 162,578 8,798 (43,831 ) 148,521 Other assets: Regulatory assets — 357,586 3,663 — 361,249 Investments in affiliates 642,254 — — (642,254 ) — Long-term affiliate notes receivable 24,806 — — (24,806 ) — Other assets 564 46,009 4,699 (916 ) 50,356 Total other assets 667,624 403,595 8,362 (667,976 ) 411,605 TOTAL ASSETS $ 689,256 $ 2,159,615 $ 168,091 $ (717,157 ) $ 2,299,805 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 632,967 $ 572,846 $ 74,761 $ (647,607 ) $ 632,967 Affiliate long-term debt — — 24,806 (24,806 ) — Long-term debt, less current maturities — 556,813 1,036 — 557,849 Total capitalization 632,967 1,129,659 100,603 (672,413 ) 1,190,816 Current liabilities: Current maturities of long-term debt — 5,655 458 — 6,113 Short-term borrowings 34,500 — — — 34,500 Payables to affiliates 20,600 568 22,663 (43,831 ) — Accounts payable — 62,276 3,078 — 65,354 Accrued expenses and other liabilities 109 49,313 2,754 — 52,176 Total current liabilities 55,209 117,812 28,953 (43,831 ) 158,143 Unamortized investment tax credits — 1,872 — — 1,872 Deferred income taxes 1,080 263,986 — (913 ) 264,153 Pension and postretirement benefits other than pensions — 239,164 — — 239,164 Regulatory liabilities and other — 85,035 2,983 — 88,018 Advances for construction — 179,653 557 — 180,210 Contributions in aid of construction — 142,434 34,995 — 177,429 TOTAL CAPITALIZATION AND LIABILITIES $ 689,256 $ 2,159,615 $ 168,091 $ (717,157 ) $ 2,299,805 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2015 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 2,313,704 $ 199,121 $ (7,197 ) $ 2,506,946 Less accumulated depreciation and amortization (605 ) (758,362 ) (48,034 ) 1,823 (805,178 ) Net utility plant 713 1,555,342 151,087 (5,374 ) 1,701,768 Current assets: Cash and cash equivalents 582 4,270 3,985 — 8,837 Receivables and unbilled revenue — 100,777 3,728 — 104,505 Receivables from affiliates 19,677 26,219 — (45,896 ) — Other current assets 79 13,077 1,080 — 14,236 Total current assets 20,338 144,343 8,793 (45,896 ) 127,578 Other assets: Regulatory assets — 358,254 3,639 — 361,893 Investments in affiliates 651,449 — — (651,449 ) — Long-term affiliate notes receivable 25,099 — — (25,099 ) — Other assets 758 45,544 4,616 (904 ) 50,014 Total other assets 677,306 403,798 8,255 (677,452 ) 411,907 TOTAL ASSETS $ 698,357 $ 2,103,483 $ 168,135 $ (728,722 ) $ 2,241,253 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 642,155 $ 581,792 75,024 $ (656,816 ) $ 642,155 Affiliate long-term debt — — 25,099 (25,099 ) — Long-term debt, less current maturities — 507,034 968 — 508,002 Total capitalization 642,155 1,088,826 101,091 (681,915 ) 1,150,157 Current liabilities: Current maturities of long-term debt — 5,654 389 — 6,043 Short-term borrowings 33,615 — — — 33,615 Payables to affiliates 21,500 667 23,729 (45,896 ) — Accounts payable — 63,814 2,566 — 66,380 Accrued expenses and other liabilities 102 40,173 1,585 — 41,860 Total current liabilities 55,217 110,308 28,269 (45,896 ) 147,898 Unamortized investment tax credits — 1,872 — — 1,872 Deferred income taxes 985 264,823 — (911 ) 264,897 Pension and postretirement benefits other than pensions — 236,266 — — 236,266 Regulatory and other liabilities — 79,477 2,937 — 82,414 Advances for construction — 179,630 542 — 180,172 Contributions in aid of construction — 142,281 35,296 — 177,577 TOTAL CAPITALIZATION AND LIABILITIES $ 698,357 $ 2,103,483 $ 168,135 $ (728,722 ) $ 2,241,253 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended March 31, 2016 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 113,027 $ 8,700 $ — $ 121,727 Operating expenses: Operations: Water production costs — 39,245 1,824 — 41,069 Administrative and general — 24,943 2,884 — 27,827 Other operations — 17,726 1,702 (126 ) 19,302 Maintenance — 5,840 223 — 6,063 Depreciation and amortization 57 14,915 1,098 (24 ) 16,046 Income tax benefit (94 ) (1,037 ) (51 ) 257 (925 ) Property and other taxes — 5,390 685 — 6,075 Total operating (income) expenses (37 ) 107,022 8,365 107 115,457 Net operating income 37 6,005 335 (107 ) 6,270 Other Income and Expenses: Non-regulated revenue 464 3,196 374 (606 ) 3,428 Non-regulated expenses — (2,705 ) (275 ) — (2,980 ) Income tax (expense) on other income and expense (189 ) (200 ) (39 ) 247 (181 ) Total other income 275 291 60 (359 ) 267 Interest: Interest expense 173 7,899 473 (480 ) 8,065 Less: capitalized interest — (714 ) (16 ) — (730 ) Net interest expense 173 7,185 457 (480 ) 7,335 Equity loss of subsidiaries (937 ) — — 937 — Net loss $ (798 ) $ (889 ) $ (62 ) $ 951 $ (798 ) CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended March 31, 2015 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 114,507 $ 7,478 $ — $ 121,985 Operating expenses: Operations: Water production costs — 43,376 1,826 — 45,202 Administrative and general — 24,855 2,840 — 27,695 Other — 14,270 1,699 (126 ) 15,843 Maintenance — 4,264 193 — 4,457 Depreciation and amortization 57 14,203 1,084 (25 ) 15,319 Income tax (benefit) expense (68 ) 930 (453 ) 204 613 Taxes other than income taxes — 4,750 609 — 5,359 Total operating expenses (11 ) 106,648 7,798 53 114,488 Net operating income (loss) 11 7,859 (320 ) (53 ) 7,497 Other Income and Expenses: Non-regulated revenue 454 2,873 398 (478 ) 3,247 Non-regulated expenses, net — (2,032 ) (211 ) — (2,243 ) Income tax (expense) on other income and expense (185 ) (343 ) (69 ) 194 (403 ) Net other income 269 498 118 (284 ) 601 Interest: Interest expense 110 6,860 451 (352 ) 7,069 Less: capitalized interest — (533 ) (13 ) — (546 ) Net interest expense 110 6,327 438 (352 ) 6,523 Equity earnings of subsidiaries 1,405 — — (1,405 ) — Net income (loss) $ 1,575 $ 2,030 $ (640 ) $ (1,390 ) $ 1,575 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the three months ended March 31, 2016 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net loss $ (798 ) $ (889 ) $ (62 ) $ 951 $ (798 ) Adjustments to reconcile net loss to net cash provided by operating activities: Equity loss of subsidiaries 937 — — (937 ) — Dividends received from affiliates 8,258 — — (8,258 ) — Depreciation and amortization 57 15,277 1,144 (24 ) 16,454 Changes in value of life insurance contracts — 43 — — 43 Changes in operating assets and liabilities (280 ) 9,414 1,589 — 10,723 Other changes in noncurrent assets and liabilities 155 4,432 7 10 4,604 Net cash provided by operating activities 8,329 28,277 2,678 (8,258 ) 31,026 Investing activities: Utility plant expenditures — (54,944 ) (1,519 ) — (56,463 ) Changes in affiliate advances 40 1,468 (140 ) (1,368 ) — Reduction of affiliate short-term borrowings — 21,500 — (21,500 ) — Issuance of affiliate short-term borrowings (250 ) (20,600 ) — 20,850 — Reduction of affiliate long-term debt 279 — — (279 ) — Life insurance proceeds — 495 — — 495 Purchase of life insurance contracts — (960 ) — — (960 ) Changes in restricted cash — (465 ) — — (465 ) Net cash provided by (used in) investing activities 69 (53,506 ) (1,659 ) (2,297 ) (57,393 ) Financing Activities: Short-term borrowings 21,500 33,000 — — 54,500 Repayment of short-term borrowings (20,615 ) (33,000 ) — — (53,615 ) Changes in affiliate advances — (98 ) (1,270 ) 1,368 — Proceeds from affiliate short-term borrowings 20,600 — 250 (20,850 ) Repayment of affiliate short-term borrowings (21,500 ) — — 21,500 Repayment of affiliate long-term borrowings — — (279 ) 279 — Proceeds from long-term debt, net of expenses — 49,823 216 — 50,039 Repayment of long-term debt — (175 ) (79 ) — (254 ) Advances and contributions in aid for construction — 7,590 18 — 7,608 Refunds of advances for construction — (1,611 ) (1 ) — (1,612 ) Dividends paid to non-affiliates (8,258 ) — — — (8,258 ) Dividends paid to affiliates — (8,058 ) (200 ) 8,258 — Net cash (used in) provided by financing activities (8,273 ) 47,471 (1,345 ) 10,555 48,408 Change in cash and cash equivalents 125 22,242 (326 ) — 22,041 Cash and cash equivalents at beginning of period 582 4,270 3,985 — 8,837 Cash and cash equivalents at end of period $ 707 $ 26,512 $ 3,659 $ — $ 30,878 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the three months ended March 31, 2015 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net income (loss) $ 1,575 $ 2,030 $ (640 ) $ (1,390 ) $ 1,575 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Equity earnings of subsidiaries (1,405 ) — — 1,405 — Dividends received from affiliates 8,007 — — (8,007 ) — Depreciation and amortization 57 14,575 1,129 (25 ) 15,736 Change in value of life insurance contracts — (161 ) — — (161 ) Changes in operating assets and liabilities (1,151 ) (2,185 ) 6,624 (84 ) 3,204 Other changes in noncurrent assets and liabilities 1,109 10,717 (5,385 ) 94 6,535 Net cash provided by operating activities 8,192 24,976 1,728 (8,007 ) 26,889 Investing activities: Utility plant expenditures — (33,793 ) (1,254 ) — (35,047 ) Investment in affiliates (1,000 ) — — 1,000 — Changes in affiliate advances (3,220 ) 2,725 (172 ) 667 — Proceeds from affiliates long-term debt 243 — — (243 ) — Changes in restricted cash — (26 ) — — (26 ) Net cash used in investing activities (3,977 ) (31,094 ) (1,426 ) 1,424 (35,073 ) Financing Activities: Short-term borrowings — 30,000 — — 30,000 Investment from affiliates — — 1,000 (1,000 ) — Changes in affiliate advances — 1,309 (642 ) (667 ) — Repayment of affiliates long-term borrowings — — (243 ) 243 — Proceeds from long-term debt — — 50 — 50 Repayment of long-term debt — (197 ) (141 ) — (338 ) Advances and contributions in aid for construction — 1,759 18 — 1,777 Refunds of advances for construction — (1,573 ) (1 ) — (1,574 ) Dividends paid to non-affiliates (8,007 ) — — — (8,007 ) Dividends paid to affiliates — (7,909 ) (98 ) 8,007 — Net cash (used in) provided by financing activities (8,007 ) 23,389 (57 ) 6,583 21,908 Change in cash and cash equivalents (3,792 ) 17,271 245 — 13,724 Cash and cash equivalents at beginning of period 4,108 13,929 1,550 — 19,587 Cash and cash equivalents at end of period $ 316 $ 31,200 $ 1,795 $ — $ 33,311

Summary of Significant Accoun19

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Revenue	Revenue Revenue generally includes monthly cycle customer billings for regulated water and wastewater services at rates authorized by regulatory commissions (plus an estimate for water used between the customer's last meter reading and the end of the accounting period) and billings to certain non-regulated customers at rates authorized by contract with government agencies. The Company’s regulated water and waste water revenue requirements are authorized by the Commissions in the states in which they operate. The revenue requirements are intended to provide the Company a reasonable opportunity to recover its operating costs and earn a return on investments. For metered customers, Cal Water recognizes revenue from rates which are designed and authorized by the California Public Utilities Commission (CPUC). Under the Water Revenue Adjustment Mechanism (WRAM), Cal Water records the adopted level of volumetric revenues, which would include recovery of cost of service and a return on investments, as established by the CPUC for metered accounts (adopted volumetric revenues). In addition to volumetric-based revenues, the revenue requirements approved by the CPUC include service charges, flat rate charges, and other items not subject to the WRAM. The adopted volumetric revenue considers the seasonality of consumption of water based upon historical averages. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as a component of revenue with an offsetting entry to a regulatory asset or liability balancing account (tracked individually for each Cal Water district) subject to certain criteria under the accounting for regulated operations being met. The variance amount may be positive or negative and represents amounts that will be billed or refunded to customers in the future. Cost-recovery rates are designed to permit full recovery of certain costs allowed to be recovered by the Commissions. Cost-recovery rates such as the Modified Cost Balancing Account (MCBA) provide for recovery of adopted expense levels for purchased water, purchased power and pump taxes, as established by the CPUC. In addition, cost-recovery rates include recovery of costs related to water conservation programs and certain other operating expenses adopted by the CPUC. Variances (which include the effects of changes in both rates and volumes for the MCBA) between adopted and actual costs are recorded as a component of revenue, as the amount of such variances will be recovered from or refunded to our customers at a later date. Cost-recovery expenses are generally recognized when expenses are incurred with no markup for return or profit. The balances in the WRAM and MCBA asset and liability accounts will fluctuate on a monthly basis depending upon the variance between adopted and actual results. The recovery or refund of WRAM is netted against the recovery or refund of MCBA for the corresponding district. The recovery or refund of net WRAM and MCBA balances are interest bearing at the current 90 day commercial paper rate. At the end of any calendar year, Cal Water files with the CPUC to refund or collect the balance in the accounts. Undercollected net WRAM and MCBA receivable balances are collected over 12 , 18 , or 20 + months. Cal Water defers net WRAM and MCBA operating revenues and associated costs whenever the net receivable balances are estimated to be collected more than 24 months after the respective reporting periods in which they were recognized. The deferred net WRAM and MCBA revenues and associated costs were determined using forecasts of customer consumption trends in future reporting periods and the timing of when the CPUC will authorize Cal Water’s filings to recover the undercollected balances. Deferred net WRAM and MCBA revenues and associated costs will be recognized as revenues and costs in future periods when collections are within 24 months of the respective reporting period. Customers meter reads occur on various business days throughout the month. As a result, there are unmetered or unbilled customer usage each month. The estimated unbilled revenue for monthly unmetered customer usage is recorded using the number of unbilled days for that month and average daily customer billing rate for the previous month. The average daily customer billing rate for the previous month fluctuates depending on customer usage. Estimated unbilled revenue is not included in the WRAM until it is billed. Flat rate customers are billed in advance at the beginning of the service period. The revenue is prorated so that the portion of revenue applicable to the current period is included in that period’s revenue, with the balance recorded as unearned revenue on the balance sheet and recognized as revenue when earned in the subsequent accounting period. The unearned revenue liability was $1.1 million and $1.3 million as of March 31, 2016 and December 31, 2015 , respectively. This liability is included in “accrued expenses and other liabilities” on the condensed consolidated balance sheets.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include highly liquid investments with maturities of three months or less. Cash and cash equivalents was $30.9 million and $8.8 million as of March 31, 2016 and December 31, 2015 , respectively. Restricted cash was presented on the condensed consolidated balance sheet in “taxes, prepaid expenses and other assets” and was $1.0 million and $0.5 million as of March 31, 2016 and December 31, 2015 .
Adoption of New Accounting Standards	Adoption of New Accounting Standards In April 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which amends the existing guidance relating to the presentation of debt issuance costs. The amendments in this ASU require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The Company adopted this guidance effective January 1, 2016 and applied the requirements retrospectively for all periods presented. The adoption of this guidance did not have a material impact on the Company's condensed consolidated financial statements. The long term debt unamortized debt issuance costs were $4.9 million and $4.8 million as of March 31, 2016 and December 31, 2015, respectively. The following table shows the effect of the accounting change to the condensed consolidated balance sheet as of December 31, 2015: December 31, 2015 Balance Sheet Classification As Reported on Form 10-K Adjusted Balance on Form 10-Q Decrease from Retrospective Adoption Other Assets $ 52,241 $ 47,399 $ 4,842 Long-term debt, less current maturities 512,287 508,002 4,285 Current maturities of long-term debt 6,600 6,043 557 In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers . This update creates a single, principles based framework for revenue recognition and is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when goods or services are transferred to customers. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date , deferring the effective date of this amendment for public companies by one year to January 1, 2018, with early adoption permitted as of the original effective date of January 1, 2017. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) , which clarifies guidance relating to principal-versus-agent implementation contained in ASU 2014-09. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing , which clarifies guidance relating to identifying performance obligations and licensing implementation contained in ASU 2014-09. The effective dates of ASU 2016-08 and ASU 2016-10 are the same as ASU 2015-14 discussed above. The Company is currently evaluating the impact of adopting the new revenue standard on its consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases . This update changes the accounting treatment of operating leases for lessees and related disclosure requirements. ASU 2016-2 is effective for annual reporting periods beginning after December 15, 2018 and early adoption is permitted. The Company is currently evaluating the impact of adopting the new lease standard on its consolidated financial statements and related disclosures. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . The amendments in ASU 2016-09 involve multiple aspects of the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the Statement of Cash Flows. ASU 2016-09 is effective for annual periods beginning after December 15, 2016 and early adoption is permitted. The Company is currently evaluating the impact on its consolidated financial statements and related disclosures.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Schedule of effect of the accounting change to the condensed consolidated balance sheet	The following table shows the effect of the accounting change to the condensed consolidated balance sheet as of December 31, 2015: December 31, 2015 Balance Sheet Classification As Reported on Form 10-K Adjusted Balance on Form 10-Q Decrease from Retrospective Adoption Other Assets $ 52,241 $ 47,399 $ 4,842 Long-term debt, less current maturities 512,287 508,002 4,285 Current maturities of long-term debt 6,600 6,043 557

Equity (Tables)

Equity (Tables)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Schedule of changes in total common stockholders' equity	The Company’s changes in total common stockholders’ equity for the three months ended March 31, 2016 were as follows: Total Common Stockholders’ Equity Balance at December 31, 2015 $ 642,155 Common stock issued 1 Share-based compensation expense 333 Shares purchased back (466 ) Common stock dividends declared (8,258 ) Net loss (798 ) Balance at March 31, 2016 $ 632,967

Net (Loss) Income Per Share Cal

Net (Loss) Income Per Share Calculations (Tables)	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Schedule of SARs which were dilutive	All SARs were dilutive, as shown in the table below. Three Months Ended March 31 2016 2015 (In thousands, except per share data) Net (loss) income available to common stockholders $ (798 ) $ 1,575 Weighted average common shares outstanding, basic 47,905 47,825 Dilutive SARs (treasury method) — 29 Weighted average common shares outstanding, dilutive 47,905 47,854 Net (loss) income per share - basic $ (0.02 ) $ 0.03 Net (loss) income per share - diluted $ (0.02 ) $ 0.03

Pension Plan and Other Postre23

Pension Plan and Other Postretirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of components of net periodic benefit costs for the pension plans and other postretirement benefits	The following table lists components of net periodic benefit costs for the pension plans and other postretirement benefits. The data listed under “pension plan” includes the qualified pension plan and the non-qualified supplemental executive retirement plan. The data listed under “other benefits” is for all other postretirement benefits. Three Months Ended March 31 Pension Plan Other Benefits 2016 2015 2016 2015 Service cost $ 5,067 $ 5,632 $ 2,304 $ 2,500 Interest cost 5,453 5,003 1,800 1,614 Expected return on plan assets (5,454 ) (4,792 ) (1,046 ) (876 ) Amortization of prior service cost 1,555 1,502 11 11 Recognized net actuarial loss 1,293 2,400 1,261 1,458 Net periodic benefit cost $ 7,914 $ 9,745 $ 4,330 $ 4,707

Regulatory Assets and Liabili24

Regulatory Assets and Liabilities (Tables)	3 Months Ended
	Mar. 31, 2016
Regulated Operations [Abstract]
Schedule of regulatory assets and liabilities	Regulatory assets and liabilities were comprised of the following as of March 31, 2016 and December 31, 2015 : March 31, 2016 December 31, 2015 Regulatory Assets Pension and retiree group health $ 205,449 $ 205,614 Property-related temporary differences (tax benefits flowed through to ratepayers) 81,522 81,522 Other accrued benefits 28,314 27,327 Net WRAM and MCBA long-term accounts receivable 12,873 15,410 Asset retirement obligations, net 15,003 14,682 Interim rates long-term accounts receivable 4,852 5,238 Tank coating 7,341 6,829 Health care balancing account 3,948 3,503 Other regulatory assets 1,947 1,768 Total Regulatory Assets $ 361,249 $ 361,893 Regulatory Liabilities Future tax benefits due ratepayers $ 29,505 $ 29,505 Conservation program 2,454 2,317 Pension balancing account 1,646 792 Other regulatory liabilities 7,160 2,650 Total Regulatory Liabilities $ 40,765 $ 35,264

Fair Value of Financial Asset25

Fair Value of Financial Assets and Liabilities (Tables)	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of fair value of long-term debt, including current maturities and advances for construction	Advances for construction fair values were estimated using broker quotes from companies that frequently purchase these investments. March 31, 2016 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities $ 563,962 $ 673,972 $ 673,972 Advances for construction 180,210 74,539 74,539 Total $ 744,172 $ — $ 748,511 $ — $ 748,511 December 31, 2015 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities $ 514,045 $ — $ 600,440 $ — $ 600,440 Advances for construction 180,172 — 72,866 — 72,866 Total $ 694,217 — $ 673,306 $ — $ 673,306

Condensed Consolidating Finan26

Condensed Consolidating Financial Statements (Tables)	3 Months Ended
	Mar. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Consolidating Balance Sheet	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of March 31, 2016 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 2,366,430 $ 200,236 $ (7,197 ) $ 2,560,787 Less accumulated depreciation and amortization (662 ) (772,988 ) (49,305 ) 1,847 (821,108 ) Net utility plant 656 1,593,442 150,931 (5,350 ) 1,739,679 Current assets: Cash and cash equivalents 707 26,512 3,659 — 30,878 Receivables and unbilled revenue — 97,211 4,003 — 101,214 Receivables from affiliates 19,902 23,851 78 (43,831 ) — Other current assets 367 15,004 1,058 — 16,429 Total current assets 20,976 162,578 8,798 (43,831 ) 148,521 Other assets: Regulatory assets — 357,586 3,663 — 361,249 Investments in affiliates 642,254 — — (642,254 ) — Long-term affiliate notes receivable 24,806 — — (24,806 ) — Other assets 564 46,009 4,699 (916 ) 50,356 Total other assets 667,624 403,595 8,362 (667,976 ) 411,605 TOTAL ASSETS $ 689,256 $ 2,159,615 $ 168,091 $ (717,157 ) $ 2,299,805 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 632,967 $ 572,846 $ 74,761 $ (647,607 ) $ 632,967 Affiliate long-term debt — — 24,806 (24,806 ) — Long-term debt, less current maturities — 556,813 1,036 — 557,849 Total capitalization 632,967 1,129,659 100,603 (672,413 ) 1,190,816 Current liabilities: Current maturities of long-term debt — 5,655 458 — 6,113 Short-term borrowings 34,500 — — — 34,500 Payables to affiliates 20,600 568 22,663 (43,831 ) — Accounts payable — 62,276 3,078 — 65,354 Accrued expenses and other liabilities 109 49,313 2,754 — 52,176 Total current liabilities 55,209 117,812 28,953 (43,831 ) 158,143 Unamortized investment tax credits — 1,872 — — 1,872 Deferred income taxes 1,080 263,986 — (913 ) 264,153 Pension and postretirement benefits other than pensions — 239,164 — — 239,164 Regulatory liabilities and other — 85,035 2,983 — 88,018 Advances for construction — 179,653 557 — 180,210 Contributions in aid of construction — 142,434 34,995 — 177,429 TOTAL CAPITALIZATION AND LIABILITIES $ 689,256 $ 2,159,615 $ 168,091 $ (717,157 ) $ 2,299,805 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2015 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 2,313,704 $ 199,121 $ (7,197 ) $ 2,506,946 Less accumulated depreciation and amortization (605 ) (758,362 ) (48,034 ) 1,823 (805,178 ) Net utility plant 713 1,555,342 151,087 (5,374 ) 1,701,768 Current assets: Cash and cash equivalents 582 4,270 3,985 — 8,837 Receivables and unbilled revenue — 100,777 3,728 — 104,505 Receivables from affiliates 19,677 26,219 — (45,896 ) — Other current assets 79 13,077 1,080 — 14,236 Total current assets 20,338 144,343 8,793 (45,896 ) 127,578 Other assets: Regulatory assets — 358,254 3,639 — 361,893 Investments in affiliates 651,449 — — (651,449 ) — Long-term affiliate notes receivable 25,099 — — (25,099 ) — Other assets 758 45,544 4,616 (904 ) 50,014 Total other assets 677,306 403,798 8,255 (677,452 ) 411,907 TOTAL ASSETS $ 698,357 $ 2,103,483 $ 168,135 $ (728,722 ) $ 2,241,253 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 642,155 $ 581,792 75,024 $ (656,816 ) $ 642,155 Affiliate long-term debt — — 25,099 (25,099 ) — Long-term debt, less current maturities — 507,034 968 — 508,002 Total capitalization 642,155 1,088,826 101,091 (681,915 ) 1,150,157 Current liabilities: Current maturities of long-term debt — 5,654 389 — 6,043 Short-term borrowings 33,615 — — — 33,615 Payables to affiliates 21,500 667 23,729 (45,896 ) — Accounts payable — 63,814 2,566 — 66,380 Accrued expenses and other liabilities 102 40,173 1,585 — 41,860 Total current liabilities 55,217 110,308 28,269 (45,896 ) 147,898 Unamortized investment tax credits — 1,872 — — 1,872 Deferred income taxes 985 264,823 — (911 ) 264,897 Pension and postretirement benefits other than pensions — 236,266 — — 236,266 Regulatory and other liabilities — 79,477 2,937 — 82,414 Advances for construction — 179,630 542 — 180,172 Contributions in aid of construction — 142,281 35,296 — 177,577 TOTAL CAPITALIZATION AND LIABILITIES $ 698,357 $ 2,103,483 $ 168,135 $ (728,722 ) $ 2,241,253
Schedule of Condensed Consolidating Statement of Income	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended March 31, 2016 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 113,027 $ 8,700 $ — $ 121,727 Operating expenses: Operations: Water production costs — 39,245 1,824 — 41,069 Administrative and general — 24,943 2,884 — 27,827 Other operations — 17,726 1,702 (126 ) 19,302 Maintenance — 5,840 223 — 6,063 Depreciation and amortization 57 14,915 1,098 (24 ) 16,046 Income tax benefit (94 ) (1,037 ) (51 ) 257 (925 ) Property and other taxes — 5,390 685 — 6,075 Total operating (income) expenses (37 ) 107,022 8,365 107 115,457 Net operating income 37 6,005 335 (107 ) 6,270 Other Income and Expenses: Non-regulated revenue 464 3,196 374 (606 ) 3,428 Non-regulated expenses — (2,705 ) (275 ) — (2,980 ) Income tax (expense) on other income and expense (189 ) (200 ) (39 ) 247 (181 ) Total other income 275 291 60 (359 ) 267 Interest: Interest expense 173 7,899 473 (480 ) 8,065 Less: capitalized interest — (714 ) (16 ) — (730 ) Net interest expense 173 7,185 457 (480 ) 7,335 Equity loss of subsidiaries (937 ) — — 937 — Net loss $ (798 ) $ (889 ) $ (62 ) $ 951 $ (798 ) CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended March 31, 2015 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 114,507 $ 7,478 $ — $ 121,985 Operating expenses: Operations: Water production costs — 43,376 1,826 — 45,202 Administrative and general — 24,855 2,840 — 27,695 Other — 14,270 1,699 (126 ) 15,843 Maintenance — 4,264 193 — 4,457 Depreciation and amortization 57 14,203 1,084 (25 ) 15,319 Income tax (benefit) expense (68 ) 930 (453 ) 204 613 Taxes other than income taxes — 4,750 609 — 5,359 Total operating expenses (11 ) 106,648 7,798 53 114,488 Net operating income (loss) 11 7,859 (320 ) (53 ) 7,497 Other Income and Expenses: Non-regulated revenue 454 2,873 398 (478 ) 3,247 Non-regulated expenses, net — (2,032 ) (211 ) — (2,243 ) Income tax (expense) on other income and expense (185 ) (343 ) (69 ) 194 (403 ) Net other income 269 498 118 (284 ) 601 Interest: Interest expense 110 6,860 451 (352 ) 7,069 Less: capitalized interest — (533 ) (13 ) — (546 ) Net interest expense 110 6,327 438 (352 ) 6,523 Equity earnings of subsidiaries 1,405 — — (1,405 ) — Net income (loss) $ 1,575 $ 2,030 $ (640 ) $ (1,390 ) $ 1,575
Schedule of Condensed Consolidating Statement of Cash Flows	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the three months ended March 31, 2016 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net loss $ (798 ) $ (889 ) $ (62 ) $ 951 $ (798 ) Adjustments to reconcile net loss to net cash provided by operating activities: Equity loss of subsidiaries 937 — — (937 ) — Dividends received from affiliates 8,258 — — (8,258 ) — Depreciation and amortization 57 15,277 1,144 (24 ) 16,454 Changes in value of life insurance contracts — 43 — — 43 Changes in operating assets and liabilities (280 ) 9,414 1,589 — 10,723 Other changes in noncurrent assets and liabilities 155 4,432 7 10 4,604 Net cash provided by operating activities 8,329 28,277 2,678 (8,258 ) 31,026 Investing activities: Utility plant expenditures — (54,944 ) (1,519 ) — (56,463 ) Changes in affiliate advances 40 1,468 (140 ) (1,368 ) — Reduction of affiliate short-term borrowings — 21,500 — (21,500 ) — Issuance of affiliate short-term borrowings (250 ) (20,600 ) — 20,850 — Reduction of affiliate long-term debt 279 — — (279 ) — Life insurance proceeds — 495 — — 495 Purchase of life insurance contracts — (960 ) — — (960 ) Changes in restricted cash — (465 ) — — (465 ) Net cash provided by (used in) investing activities 69 (53,506 ) (1,659 ) (2,297 ) (57,393 ) Financing Activities: Short-term borrowings 21,500 33,000 — — 54,500 Repayment of short-term borrowings (20,615 ) (33,000 ) — — (53,615 ) Changes in affiliate advances — (98 ) (1,270 ) 1,368 — Proceeds from affiliate short-term borrowings 20,600 — 250 (20,850 ) Repayment of affiliate short-term borrowings (21,500 ) — — 21,500 Repayment of affiliate long-term borrowings — — (279 ) 279 — Proceeds from long-term debt, net of expenses — 49,823 216 — 50,039 Repayment of long-term debt — (175 ) (79 ) — (254 ) Advances and contributions in aid for construction — 7,590 18 — 7,608 Refunds of advances for construction — (1,611 ) (1 ) — (1,612 ) Dividends paid to non-affiliates (8,258 ) — — — (8,258 ) Dividends paid to affiliates — (8,058 ) (200 ) 8,258 — Net cash (used in) provided by financing activities (8,273 ) 47,471 (1,345 ) 10,555 48,408 Change in cash and cash equivalents 125 22,242 (326 ) — 22,041 Cash and cash equivalents at beginning of period 582 4,270 3,985 — 8,837 Cash and cash equivalents at end of period $ 707 $ 26,512 $ 3,659 $ — $ 30,878 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the three months ended March 31, 2015 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net income (loss) $ 1,575 $ 2,030 $ (640 ) $ (1,390 ) $ 1,575 Adjustments to reconcile net income (loss) to net cash provided by operating activities: Equity earnings of subsidiaries (1,405 ) — — 1,405 — Dividends received from affiliates 8,007 — — (8,007 ) — Depreciation and amortization 57 14,575 1,129 (25 ) 15,736 Change in value of life insurance contracts — (161 ) — — (161 ) Changes in operating assets and liabilities (1,151 ) (2,185 ) 6,624 (84 ) 3,204 Other changes in noncurrent assets and liabilities 1,109 10,717 (5,385 ) 94 6,535 Net cash provided by operating activities 8,192 24,976 1,728 (8,007 ) 26,889 Investing activities: Utility plant expenditures — (33,793 ) (1,254 ) — (35,047 ) Investment in affiliates (1,000 ) — — 1,000 — Changes in affiliate advances (3,220 ) 2,725 (172 ) 667 — Proceeds from affiliates long-term debt 243 — — (243 ) — Changes in restricted cash — (26 ) — — (26 ) Net cash used in investing activities (3,977 ) (31,094 ) (1,426 ) 1,424 (35,073 ) Financing Activities: Short-term borrowings — 30,000 — — 30,000 Investment from affiliates — — 1,000 (1,000 ) — Changes in affiliate advances — 1,309 (642 ) (667 ) — Repayment of affiliates long-term borrowings — — (243 ) 243 — Proceeds from long-term debt — — 50 — 50 Repayment of long-term debt — (197 ) (141 ) — (338 ) Advances and contributions in aid for construction — 1,759 18 — 1,777 Refunds of advances for construction — (1,573 ) (1 ) — (1,574 ) Dividends paid to non-affiliates (8,007 ) — — — (8,007 ) Dividends paid to affiliates — (7,909 ) (98 ) 8,007 — Net cash (used in) provided by financing activities (8,007 ) 23,389 (57 ) 6,583 21,908 Change in cash and cash equivalents (3,792 ) 17,271 245 — 13,724 Cash and cash equivalents at beginning of period 4,108 13,929 1,550 — 19,587 Cash and cash equivalents at end of period $ 316 $ 31,200 $ 1,795 $ — $ 33,311

Organization and Operations a27

Organization and Operations and Basis of Presentation (Details)	3 Months Ended
	Mar. 31, 2016segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	1

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Revenue
Markup for return or profit for cost-recovery expenses	$ 0
Maturity period of commercial paper	90 days
Minimum collection period after net receivable balances were recognized in which the Company defers net WRAM and MCBA operating revenues and associated costs	24 months
Maximum collection period in which deferred net WRAM and MCBA revenues and associated costs will be recognized	24 months
Unearned revenue liability	$ (1,100,000)	$ (1,300,000)
Regulatory Assets and Liabilities
Expected collection period for undercollected net WRAM and MCBA receivables		18 months
Cash and Cash Equivalents
Carrying value of cash and cash equivalents	30,878,000	$ 8,837,000	$ 33,311,000	$ 19,587,000
Taxes, prepaid expenses and other assets [Member]
Regulatory Assets and Liabilities
Carrying value of restricted cash	$ 1,000,000	$ 500,000
Minimum
Regulatory Assets and Liabilities
Expected collection period for undercollected net WRAM and MCBA receivables		12 months
Maximum
Regulatory Assets and Liabilities
Expected collection period for undercollected net WRAM and MCBA receivables		20 months

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Adoption of New Accounting Standards) (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
New Accounting Pronouncement, Early Adoption [Line Items]
Long term debt unamortized debt issuance costs	$ 4,900	$ 4,800
Other assets	47,741	47,399
Long-term debt, less current maturities	557,849	508,002
Current maturities of long-term debt	$ 6,113	6,043
As Reported on Form 10-K
New Accounting Pronouncement, Early Adoption [Line Items]
Other assets		52,241
Long-term debt, less current maturities		512,287
Current maturities of long-term debt		6,600
Decrease to the As Reported Balance | New Accounting Pronouncement, Early Adoption, Effect [Member]
New Accounting Pronouncement, Early Adoption [Line Items]
Other assets		(4,842)
Long-term debt, less current maturities		(4,285)
Current maturities of long-term debt		$ (557)

Stock-based Compensation (Detai

Stock-based Compensation (Details) - Equity Incentive Plan - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Compensation expense
Recorded compensation costs for the RSAs and RSUs	$ 0.7	$ 0.6
Restricted Stock Awards (RSAs)
Stock-based Compensation
Weighted average grant date fair value (in dollars per share)	$ 25.17	$ 24.30
Restricted Stock Awards (RSAs) | Officers and Directors
Stock-based Compensation
Awards granted (in shares)	72,317	59,151
Awards cancelled (in shares)	7,731	5,193
Restricted Stock Awards (RSAs) | Employees
Stock-based Compensation
Vesting period	36 months
Restricted Stock Awards (RSAs) | Director
Stock-based Compensation
Vesting period	12 months
Restricted Stock Unit Award (RSUs) | Officer
Stock-based Compensation
Awards granted (in shares)	43,659	37,137
Awards authorized and issued (in shares)	28,424	0
Awards cancelled (in shares)	6,602	0
Expiration period of award	3 years	3 years
Weighted average grant date fair value (in dollars per share)	$ 25.17	$ 24.30

Equity (Details)

Equity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Changes in total common stockholders' equity
Balance at the beginning of the period	$ 642,155
Common stock issued	1
Share-based compensation expense	333
Shares purchased back	(466)
Common stock dividends declared	(8,258)
Net (loss) income	(798)	$ 1,575
Balance at the end of the period	$ 632,967

Net (Loss) Income Per Share C32

Net (Loss) Income Per Share Calculations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Earnings Per Share [Abstract]
Net income available to common stockholders	$ (798)	$ 1,575
Weighted average common shares outstanding, basic (in shares)	47,905,000	47,825,000
Dilutive SARs (treasury method) (in shares)	0	29,000
Weighed average common shares outstanding, dilutive (in shares)	47,905,000	47,854,000
Net (loss) income per share - basic (in dollars per share)	$ (0.02)	$ 0.03
Net (loss) income per share - diluted (in dollars per share)	$ (0.02)	$ 0.03
Net Income Per Share Calculations
Dilutive SARs (treasury method) (in shares)	0	29,000
Stock Appreciation Rights (SARs)
Earnings Per Share [Abstract]
Dilutive SARs (treasury method) (in shares)	0	65,436
Net Income Per Share Calculations
Dilutive SARs (treasury method) (in shares)	0	65,436

Pension Plan and Other Postre33

Pension Plan and Other Postretirement Benefits (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Pension Plan
Pension Plan and Other Postretirement Benefits
Employer cash contributions	$ 7,300,000	$ 5,500,000
Estimated cash contributions in the current fiscal year	27,300,000
Components of the pension plans and other postretirement benefits
Service cost	5,067,000	5,632,000
Interest cost	5,453,000	5,003,000
Expected return on plan assets	(5,454,000)	(4,792,000)
Amortization of prior service cost	1,555,000	1,502,000
Recognized net actuarial loss	1,293,000	2,400,000
Net periodic benefit cost	7,914,000	9,745,000
Other Benefits
Pension Plan and Other Postretirement Benefits
Employer cash contributions	0	0
Estimated cash contributions in the current fiscal year	13,400,000
Components of the pension plans and other postretirement benefits
Service cost	2,304,000	2,500,000
Interest cost	1,800,000	1,614,000
Expected return on plan assets	(1,046,000)	(876,000)
Amortization of prior service cost	11,000	11,000
Recognized net actuarial loss	1,261,000	1,458,000
Net periodic benefit cost	$ 4,330,000	$ 4,707,000

Short-term and Long-term Borr34

Short-term and Long-term Borrowings (Details) - USD ($)	1 Months Ended	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015	Oct. 13, 2015
Short-term and Long-term Borrowings
Proceeds from long-term debt, net of expenses		$ 50,039,000	$ 50,000
Parent Company
Short-term and Long-term Borrowings
Proceeds from long-term debt, net of expenses		0	0
Parent Company | Revolving Credit Facility
Short-term and Long-term Borrowings
Amount outstanding under line of credit	$ 34,500,000	34,500,000		$ 33,600,000
Cal Water
Short-term and Long-term Borrowings
Proceeds from long-term debt, net of expenses		49,823,000	$ 0
Cal Water | Revolving Credit Facility
Short-term and Long-term Borrowings
Repayment of debt	48,600,000
Amount outstanding under line of credit	$ 0	$ 0
Average borrowing rate (as a percent)	1.27%	1.27%	1.09%
Cal Water | Secured Debt [Member]
Short-term and Long-term Borrowings
Debt issued					$ 150,000,000
Debt issuance costs	$ 300,000
Proceeds from long-term debt, net of expenses	49,700,000
Cal Water | Secured Debt [Member] | First Mortgage Bonds Issue 1 [Member]
Short-term and Long-term Borrowings
Debt issued					100,000,000
Cal Water | Secured Debt [Member] | Series QQQ Bond [Member]
Short-term and Long-term Borrowings
Debt issued					$ 50,000,000
Interest rate					3.33%
Cal Water | Secured Debt [Member] | Series RRR Bond [Member]
Short-term and Long-term Borrowings
Debt issued					$ 50,000,000
Interest rate					4.31%
Cal Water | Secured Debt [Member] | First Mortgage Bonds Issue 2 [Member]
Short-term and Long-term Borrowings
Debt issued	50,000,000	$ 50,000,000
Cal Water | Secured Debt [Member] | Series SSS Bond [Member]
Short-term and Long-term Borrowings
Debt issued	$ 40,000,000	$ 40,000,000
Interest rate	4.41%	4.41%
Cal Water | Secured Debt [Member] | Series TTT Bond [Member]
Short-term and Long-term Borrowings
Debt issued	$ 10,000,000	$ 10,000,000
Interest rate	4.61%	4.61%

Income Taxes (Details)

Income Taxes (Details) $ in Millions	3 Months Ended
	Mar. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 10.3
Tax benefits that, if recognized, would affect the effective tax rate	$ 2.1
Estimated fiscal year tax rate	37.00%

Regulatory Assets and Liabili36

Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Regulatory Assets and Liabilities
Regulatory assets	$ 361,249	$ 361,893
Regulatory liabilities	40,765	35,264
Short-term portion of the regulatory assets	31,554	35,052
Short-term portion of the regulatory liabilities	1,075	2,227
Tax benefits to ratepayers
Regulatory Assets and Liabilities
Regulatory liabilities	29,505	29,505
Conservation program
Regulatory Assets and Liabilities
Regulatory liabilities	2,454	2,317
Pension balancing account
Regulatory Assets and Liabilities
Regulatory liabilities	1,646	792
Other regulatory liabilities
Regulatory Assets and Liabilities
Regulatory liabilities	7,160	2,650
Pension and retiree group health
Regulatory Assets and Liabilities
Regulatory assets	205,449	205,614
Tax benefits to ratepayers
Regulatory Assets and Liabilities
Regulatory assets	81,522	81,522
Other accrued benefits
Regulatory Assets and Liabilities
Regulatory assets	28,314	27,327
Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Regulatory assets	12,873	15,410
Asset retirement obligations, net
Regulatory Assets and Liabilities
Regulatory assets	15,003	14,682
Interim rates long-term accounts receivable
Regulatory Assets and Liabilities
Regulatory assets	4,852	5,238
Tank coating
Regulatory Assets and Liabilities
Regulatory assets	7,341	6,829
Health care balancing account
Regulatory Assets and Liabilities
Regulatory assets	3,948	3,503
Other regulatory assets
Regulatory Assets and Liabilities
Regulatory assets	$ 1,947	$ 1,768

Commitment and Contingencies (D

Commitment and Contingencies (Details) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingency loss recognized liability	$ 3.4	$ 3.5

Fair Value of Financial Asset38

Fair Value of Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Fair Value of Financial Assets and Liabilities
Risk premium (as a percent)	1.70%
Advances for construction	$ 180,210	$ 180,172
Level 1
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities		0
Advances for construction		0
Total	$ 0	0
Level 2
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities	673,972	600,440
Advances for construction	74,539	72,866
Total	$ 748,511	673,306
Level 3
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities		0
Advances for construction		0
Total	$ 0	0
Cost
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities	563,962	514,045
Advances for construction	180,210	180,172
Total	744,172	694,217
Total
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities	673,972	600,440
Advances for construction	74,539	72,866
Total	$ 748,511	$ 673,306

Condensed Consolidating Finan39

Condensed Consolidating Financial Statements (Details) - USD ($)	Mar. 31, 2016	Nov. 17, 2010	Apr. 17, 2009
Cal Water
Long-term debt
Ownership interest (as a percent)	100.00%
All Other Subsidiaries
Long-term debt
Ownership interest (as a percent)	100.00%
First Mortgage Bonds, 5.875% due 2019 | Cal Water
Long-term debt
Debt issued			$ 100,000,000
Interest rate			5.875%
First Mortgage Bonds, 5.500% due 2040 | Cal Water
Long-term debt
Debt issued		$ 100,000,000
Interest rate		5.50%

Condensed Consolidating Finan40

Condensed Consolidating Financial Statements (Details 2) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Utility plant:
Utility plant	$ 2,560,787	$ 2,506,946
Less accumulated depreciation and amortization	(821,108)	(805,178)
Net utility plant	1,739,679	1,701,768
Current assets:
Cash and cash equivalents	30,878	8,837	$ 33,311	$ 19,587
Receivables and unbilled revenue	101,214	104,505
Receivables from affiliates	0	0
Other current assets	16,429	14,236
Total current assets	148,521	127,578
Other assets:
Regulatory assets	361,249	361,893
Investments in affiliates	0	0
Long-term affiliate notes receivable	0	0
Other assets	50,356	50,014
Total other assets	411,605	411,907
TOTAL ASSETS	2,299,805	2,241,253
Capitalization:
Common stockholders’ equity	632,967	642,155
Affiliate long-term debt	0	0
Long-term debt, less current maturities	557,849	508,002
Total capitalization	1,190,816	1,150,157
Current liabilities:
Current maturities of long-term debt	6,113	6,043
Short-term borrowings	34,500	33,615
Payables to affiliates	0	0
Accounts payable	65,354	66,380
Accrued expenses and other liabilities	52,176	41,860
Total current liabilities	158,143	147,898
Unamortized investment tax credits	1,872	1,872
Deferred income taxes	264,153	264,897
Pension and postretirement benefits other than pensions	239,164	236,266
Regulatory liabilities and other	88,018	82,414
Advances for construction	180,210	180,172
Contributions in aid of construction	177,429	177,577
TOTAL CAPITALIZATION AND LIABILITIES	2,299,805	2,241,253
Consolidating Adjustments
Utility plant:
Utility plant	(7,197)	(7,197)
Less accumulated depreciation and amortization	1,847	1,823
Net utility plant	(5,350)	(5,374)
Current assets:
Cash and cash equivalents	0	0	0	0
Receivables and unbilled revenue	0	0
Receivables from affiliates	(43,831)	(45,896)
Other current assets	0	0
Total current assets	(43,831)	(45,896)
Other assets:
Regulatory assets	0	0
Investments in affiliates	(642,254)	(651,449)
Long-term affiliate notes receivable	(24,806)	(25,099)
Other assets	(916)	(904)
Total other assets	(667,976)	(677,452)
TOTAL ASSETS	(717,157)	(728,722)
Capitalization:
Common stockholders’ equity	(647,607)	(656,816)
Affiliate long-term debt	(24,806)	(25,099)
Long-term debt, less current maturities	0	0
Total capitalization	(672,413)	(681,915)
Current liabilities:
Current maturities of long-term debt	0	0
Short-term borrowings	0	0
Payables to affiliates	(43,831)	(45,896)
Accounts payable	0	0
Accrued expenses and other liabilities	0	0
Total current liabilities	(43,831)	(45,896)
Unamortized investment tax credits	0	0
Deferred income taxes	(913)	(911)
Pension and postretirement benefits other than pensions	0	0
Regulatory liabilities and other	0	0
Advances for construction	0	0
Contributions in aid of construction	0	0
TOTAL CAPITALIZATION AND LIABILITIES	(717,157)	(728,722)
Parent Company
Utility plant:
Utility plant	1,318	1,318
Less accumulated depreciation and amortization	(662)	(605)
Net utility plant	656	713
Current assets:
Cash and cash equivalents	707	582	316	4,108
Receivables and unbilled revenue	0	0
Receivables from affiliates	19,902	19,677
Other current assets	367	79
Total current assets	20,976	20,338
Other assets:
Regulatory assets	0	0
Investments in affiliates	642,254	651,449
Long-term affiliate notes receivable	24,806	25,099
Other assets	564	758
Total other assets	667,624	677,306
TOTAL ASSETS	689,256	698,357
Capitalization:
Common stockholders’ equity	632,967	642,155
Affiliate long-term debt	0	0
Long-term debt, less current maturities	0	0
Total capitalization	632,967	642,155
Current liabilities:
Current maturities of long-term debt	0	0
Short-term borrowings	34,500	33,615
Payables to affiliates	20,600	21,500
Accounts payable	0	0
Accrued expenses and other liabilities	109	102
Total current liabilities	55,209	55,217
Unamortized investment tax credits	0	0
Deferred income taxes	1,080	985
Pension and postretirement benefits other than pensions	0	0
Regulatory liabilities and other	0	0
Advances for construction	0	0
Contributions in aid of construction	0	0
TOTAL CAPITALIZATION AND LIABILITIES	689,256	698,357
Cal Water
Utility plant:
Utility plant	2,366,430	2,313,704
Less accumulated depreciation and amortization	(772,988)	(758,362)
Net utility plant	1,593,442	1,555,342
Current assets:
Cash and cash equivalents	26,512	4,270	31,200	13,929
Receivables and unbilled revenue	97,211	100,777
Receivables from affiliates	23,851	26,219
Other current assets	15,004	13,077
Total current assets	162,578	144,343
Other assets:
Regulatory assets	357,586	358,254
Investments in affiliates	0	0
Long-term affiliate notes receivable	0	0
Other assets	46,009	45,544
Total other assets	403,595	403,798
TOTAL ASSETS	2,159,615	2,103,483
Capitalization:
Common stockholders’ equity	572,846	581,792
Affiliate long-term debt	0	0
Long-term debt, less current maturities	556,813	507,034
Total capitalization	1,129,659	1,088,826
Current liabilities:
Current maturities of long-term debt	5,655	5,654
Short-term borrowings	0	0
Payables to affiliates	568	667
Accounts payable	62,276	63,814
Accrued expenses and other liabilities	49,313	40,173
Total current liabilities	117,812	110,308
Unamortized investment tax credits	1,872	1,872
Deferred income taxes	263,986	264,823
Pension and postretirement benefits other than pensions	239,164	236,266
Regulatory liabilities and other	85,035	79,477
Advances for construction	179,653	179,630
Contributions in aid of construction	142,434	142,281
TOTAL CAPITALIZATION AND LIABILITIES	2,159,615	2,103,483
All Other Subsidiaries
Utility plant:
Utility plant	200,236	199,121
Less accumulated depreciation and amortization	(49,305)	(48,034)
Net utility plant	150,931	151,087
Current assets:
Cash and cash equivalents	3,659	3,985	$ 1,795	$ 1,550
Receivables and unbilled revenue	4,003	3,728
Receivables from affiliates	78	0
Other current assets	1,058	1,080
Total current assets	8,798	8,793
Other assets:
Regulatory assets	3,663	3,639
Investments in affiliates	0	0
Long-term affiliate notes receivable	0	0
Other assets	4,699	4,616
Total other assets	8,362	8,255
TOTAL ASSETS	168,091	168,135
Capitalization:
Common stockholders’ equity	74,761	75,024
Affiliate long-term debt	24,806	25,099
Long-term debt, less current maturities	1,036	968
Total capitalization	100,603	101,091
Current liabilities:
Current maturities of long-term debt	458	389
Short-term borrowings	0	0
Payables to affiliates	22,663	23,729
Accounts payable	3,078	2,566
Accrued expenses and other liabilities	2,754	1,585
Total current liabilities	28,953	28,269
Unamortized investment tax credits	0	0
Deferred income taxes	0	0
Pension and postretirement benefits other than pensions	0	0
Regulatory liabilities and other	2,983	2,937
Advances for construction	557	542
Contributions in aid of construction	34,995	35,296
TOTAL CAPITALIZATION AND LIABILITIES	$ 168,091	$ 168,135

Condensed Consolidating Finan41

Condensed Consolidating Financial Statements (Details 3) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Condensed Consolidating Financial Statements
Operating revenue	$ 121,727	$ 121,985
Operations:
Water production costs	41,069	45,202
Administrative and general	27,827	27,695
Other operations	19,302	15,843
Maintenance	6,063	4,457
Depreciation and amortization	16,046	15,319
Income tax (benefit) expense	(925)	613
Property and other taxes	6,075	5,359
Total operating expenses	115,457	114,488
Net operating income	6,270	7,497
Other income and expenses:
Non-regulated revenue	3,428	3,247
Non-regulated expenses	(2,980)	(2,243)
Income tax (expense) on other income and expenses	(181)	(403)
Net other income	267	601
Interest expense:
Interest expense	8,065	7,069
Less: capitalized interest	(730)	(546)
Net interest expense	7,335	6,523
Equity loss of subsidiaries	0	0
Net (loss) income	(798)	1,575
Consolidating Adjustments
Condensed Consolidating Financial Statements
Operating revenue	0	0
Operations:
Water production costs	0	0
Administrative and general	0	0
Other operations	(126)	(126)
Maintenance	0	0
Depreciation and amortization	(24)	(25)
Income tax (benefit) expense	257	204
Property and other taxes	0	0
Total operating expenses	107	53
Net operating income	(107)	(53)
Other income and expenses:
Non-regulated revenue	(606)	(478)
Non-regulated expenses	0	0
Income tax (expense) on other income and expenses	247	194
Net other income	(359)	(284)
Interest expense:
Interest expense	(480)	(352)
Less: capitalized interest	0	0
Net interest expense	(480)	(352)
Equity loss of subsidiaries	937	(1,405)
Net (loss) income	951	(1,390)
Parent Company
Condensed Consolidating Financial Statements
Operating revenue	0	0
Operations:
Water production costs	0	0
Administrative and general	0	0
Other operations	0	0
Maintenance	0	0
Depreciation and amortization	57	57
Income tax (benefit) expense	(94)	(68)
Property and other taxes	0	0
Total operating expenses	(37)	(11)
Net operating income	37	11
Other income and expenses:
Non-regulated revenue	464	454
Non-regulated expenses	0	0
Income tax (expense) on other income and expenses	(189)	(185)
Net other income	275	269
Interest expense:
Interest expense	173	110
Less: capitalized interest	0	0
Net interest expense	173	110
Equity loss of subsidiaries	(937)	1,405
Net (loss) income	(798)	1,575
Cal Water
Condensed Consolidating Financial Statements
Operating revenue	113,027	114,507
Operations:
Water production costs	39,245	43,376
Administrative and general	24,943	24,855
Other operations	17,726	14,270
Maintenance	5,840	4,264
Depreciation and amortization	14,915	14,203
Income tax (benefit) expense	(1,037)	930
Property and other taxes	5,390	4,750
Total operating expenses	107,022	106,648
Net operating income	6,005	7,859
Other income and expenses:
Non-regulated revenue	3,196	2,873
Non-regulated expenses	(2,705)	(2,032)
Income tax (expense) on other income and expenses	(200)	(343)
Net other income	291	498
Interest expense:
Interest expense	7,899	6,860
Less: capitalized interest	(714)	(533)
Net interest expense	7,185	6,327
Equity loss of subsidiaries	0	0
Net (loss) income	(889)	2,030
All Other Subsidiaries
Condensed Consolidating Financial Statements
Operating revenue	8,700	7,478
Operations:
Water production costs	1,824	1,826
Administrative and general	2,884	2,840
Other operations	1,702	1,699
Maintenance	223	193
Depreciation and amortization	1,098	1,084
Income tax (benefit) expense	(51)	(453)
Property and other taxes	685	609
Total operating expenses	8,365	7,798
Net operating income	335	(320)
Other income and expenses:
Non-regulated revenue	374	398
Non-regulated expenses	(275)	(211)
Income tax (expense) on other income and expenses	(39)	(69)
Net other income	60	118
Interest expense:
Interest expense	473	451
Less: capitalized interest	(16)	(13)
Net interest expense	457	438
Equity loss of subsidiaries	0	0
Net (loss) income	$ (62)	$ (640)

Condensed Consolidating Finan42

Condensed Consolidating Financial Statements (Details 4) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Operating activities:
Net (loss) income	$ (798)	$ 1,575
Adjustments to reconcile net loss to net cash provided by operating activities:
Equity earnings of subsidiaries	0	0
Dividends received from affiliates	0	0
Depreciation and amortization	16,454	15,736
Change in value of life insurance contracts	43	(161)
Changes in operating assets and liabilities	10,723	3,204
Other changes in noncurrent assets and liabilities	4,604	6,535
Net cash provided by operating activities	31,026	26,889
Investing activities:
Utility plant expenditures	(56,463)	(35,047)
Investment in affiliates		0
Changes in affiliate advances	0	0
Reduction of affiliate long-term debt	0	0
Life insurance proceeds	495	0
Reduction of affiliate short-term borrowings	0
Issuance of affiliate short-term borrowings	0
Purchase of life insurance contracts	(960)	0
Change in restricted cash	(465)	(26)
Net cash used in investing activities	(57,393)	(35,073)
Financing activities:
Short-term borrowings	54,500	30,000
Repayment of short-term borrowings	(53,615)	0
Changes in affiliate advances	$ 0
Investment from affiliates		0
Repayment of affiliate short-term borrowings
Proceeds from affiliate short-term borrowings
Changes in affiliate advances		0
Repayment of affiliate long-term borrowings	$ 0	0
Proceeds from long-term debt, net of expenses	50,039	50
Repayment of long-term debt	(254)	(338)
Advances and contributions in aid of construction	7,608	1,777
Refunds of advances for construction	(1,612)	(1,574)
Dividends paid	(8,258)	(8,007)
Dividends paid to affiliates	0	0
Net cash provided by financing activities	48,408	21,908
Change in cash and cash equivalents	22,041	13,724
Cash and cash equivalents at beginning of period	8,837	19,587
Cash and cash equivalents at end of period	30,878	33,311
Consolidating Adjustments
Operating activities:
Net (loss) income	951	(1,390)
Adjustments to reconcile net loss to net cash provided by operating activities:
Equity earnings of subsidiaries	(937)	1,405
Dividends received from affiliates	(8,258)	(8,007)
Depreciation and amortization	(24)	(25)
Change in value of life insurance contracts	0	0
Changes in operating assets and liabilities	0	(84)
Other changes in noncurrent assets and liabilities	10	94
Net cash provided by operating activities	(8,258)	(8,007)
Investing activities:
Utility plant expenditures	0	0
Investment in affiliates		1,000
Changes in affiliate advances	(1,368)	667
Reduction of affiliate long-term debt	(279)	(243)
Life insurance proceeds	0
Reduction of affiliate short-term borrowings	(21,500)
Issuance of affiliate short-term borrowings	20,850
Purchase of life insurance contracts	0
Change in restricted cash	0	0
Net cash used in investing activities	(2,297)	1,424
Financing activities:
Short-term borrowings	0	0
Repayment of short-term borrowings	0
Changes in affiliate advances	1,368
Investment from affiliates		(1,000)
Repayment of affiliate short-term borrowings	21,500
Proceeds from affiliate short-term borrowings	(20,850)
Changes in affiliate advances		(667)
Repayment of affiliate long-term borrowings	279	243
Proceeds from long-term debt, net of expenses	0	0
Repayment of long-term debt	0	0
Advances and contributions in aid of construction	0	0
Refunds of advances for construction	0	0
Dividends paid	0	0
Dividends paid to affiliates	8,258	8,007
Net cash provided by financing activities	10,555	6,583
Change in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Parent Company
Operating activities:
Net (loss) income	(798)	1,575
Adjustments to reconcile net loss to net cash provided by operating activities:
Equity earnings of subsidiaries	937	(1,405)
Dividends received from affiliates	8,258	8,007
Depreciation and amortization	57	57
Change in value of life insurance contracts	0	0
Changes in operating assets and liabilities	(280)	(1,151)
Other changes in noncurrent assets and liabilities	155	1,109
Net cash provided by operating activities	8,329	8,192
Investing activities:
Utility plant expenditures	0	0
Investment in affiliates		(1,000)
Changes in affiliate advances	40	(3,220)
Reduction of affiliate long-term debt	279	243
Life insurance proceeds	0
Reduction of affiliate short-term borrowings	0
Issuance of affiliate short-term borrowings	(250)
Purchase of life insurance contracts	0
Change in restricted cash	0	0
Net cash used in investing activities	69	(3,977)
Financing activities:
Short-term borrowings	21,500	0
Repayment of short-term borrowings	(20,615)
Changes in affiliate advances	0
Investment from affiliates		0
Repayment of affiliate short-term borrowings	(21,500)
Proceeds from affiliate short-term borrowings	20,600
Changes in affiliate advances		0
Repayment of affiliate long-term borrowings	0	0
Proceeds from long-term debt, net of expenses	0	0
Repayment of long-term debt	0	0
Advances and contributions in aid of construction	0	0
Refunds of advances for construction	0	0
Dividends paid	(8,258)	(8,007)
Dividends paid to affiliates	0	0
Net cash provided by financing activities	(8,273)	(8,007)
Change in cash and cash equivalents	125	(3,792)
Cash and cash equivalents at beginning of period	582	4,108
Cash and cash equivalents at end of period	707	316
Cal Water
Operating activities:
Net (loss) income	(889)	2,030
Adjustments to reconcile net loss to net cash provided by operating activities:
Equity earnings of subsidiaries	0	0
Dividends received from affiliates	0	0
Depreciation and amortization	15,277	14,575
Change in value of life insurance contracts	43	(161)
Changes in operating assets and liabilities	9,414	(2,185)
Other changes in noncurrent assets and liabilities	4,432	10,717
Net cash provided by operating activities	28,277	24,976
Investing activities:
Utility plant expenditures	(54,944)	(33,793)
Investment in affiliates		0
Changes in affiliate advances	1,468	2,725
Reduction of affiliate long-term debt	0	0
Life insurance proceeds	495
Reduction of affiliate short-term borrowings	21,500
Issuance of affiliate short-term borrowings	(20,600)
Purchase of life insurance contracts	(960)
Change in restricted cash	(465)	(26)
Net cash used in investing activities	(53,506)	(31,094)
Financing activities:
Short-term borrowings	33,000	30,000
Repayment of short-term borrowings	(33,000)
Changes in affiliate advances	(98)
Investment from affiliates		0
Repayment of affiliate short-term borrowings	0
Proceeds from affiliate short-term borrowings	0
Changes in affiliate advances		1,309
Repayment of affiliate long-term borrowings	0	0
Proceeds from long-term debt, net of expenses	49,823	0
Repayment of long-term debt	(175)	(197)
Advances and contributions in aid of construction	7,590	1,759
Refunds of advances for construction	(1,611)	(1,573)
Dividends paid	0	0
Dividends paid to affiliates	(8,058)	(7,909)
Net cash provided by financing activities	47,471	23,389
Change in cash and cash equivalents	22,242	17,271
Cash and cash equivalents at beginning of period	4,270	13,929
Cash and cash equivalents at end of period	26,512	31,200
All Other Subsidiaries
Operating activities:
Net (loss) income	(62)	(640)
Adjustments to reconcile net loss to net cash provided by operating activities:
Equity earnings of subsidiaries	0	0
Dividends received from affiliates	0	0
Depreciation and amortization	1,144	1,129
Change in value of life insurance contracts	0	0
Changes in operating assets and liabilities	1,589	6,624
Other changes in noncurrent assets and liabilities	7	(5,385)
Net cash provided by operating activities	2,678	1,728
Investing activities:
Utility plant expenditures	(1,519)	(1,254)
Investment in affiliates		0
Changes in affiliate advances	(140)	(172)
Reduction of affiliate long-term debt	0	0
Life insurance proceeds	0
Reduction of affiliate short-term borrowings	0
Issuance of affiliate short-term borrowings	0
Purchase of life insurance contracts	0
Change in restricted cash	0	0
Net cash used in investing activities	(1,659)	(1,426)
Financing activities:
Short-term borrowings	0	0
Repayment of short-term borrowings	0
Changes in affiliate advances	(1,270)
Investment from affiliates		1,000
Repayment of affiliate short-term borrowings	0
Proceeds from affiliate short-term borrowings	250
Changes in affiliate advances		(642)
Repayment of affiliate long-term borrowings	(279)	(243)
Proceeds from long-term debt, net of expenses	216	50
Repayment of long-term debt	(79)	(141)
Advances and contributions in aid of construction	18	18
Refunds of advances for construction	(1)	(1)
Dividends paid	0	0
Dividends paid to affiliates	(200)	(98)
Net cash provided by financing activities	(1,345)	(57)
Change in cash and cash equivalents	(326)	245
Cash and cash equivalents at beginning of period	3,985	1,550
Cash and cash equivalents at end of period	$ 3,659	$ 1,795