California Water Service (CWT) 10-Q 1 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2019shares
Document and Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2019
Document Transition Report	false
Entity File Number	1-13883
Entity Registrant Name	CALIFORNIA WATER SERVICE GROUP
Entity Central Index Key	0001035201
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0448994
Entity Address, Address Line One	1720 North First Street
Entity Address, City or Town	San Jose
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95112
City Area Code	408
Local Phone Number	367-8200
Title of 12(b) Security	Common Stock, $0.01 par value per share
Trading Symbol	CWT
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	48,140,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS Unaudited - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Utility plant:
Utility plant	$ 3,346,165	$ 3,229,446
Less accumulated depreciation and amortization	(1,043,960)	(996,723)
Net utility plant	2,302,205	2,232,723
Current assets:
Cash and cash equivalents	54,560	47,176
Receivables:
Customers	43,345	30,037
Regulatory balancing accounts	33,466	42,394
Other	17,616	17,101
Unbilled revenue	32,934	33,427
Materials and supplies at weighted average cost	6,989	6,586
Taxes, prepaid expenses, and other assets	17,120	11,981
Total current assets	206,030	188,702
Other assets:
Regulatory assets	373,619	353,569
Goodwill	2,615	2,615
Other assets	80,126	60,095
Total other assets	456,360	416,279
TOTAL ASSETS	2,964,595	2,837,704
Capitalization:
Common stock, $0.01 par value; 68,000 shares authorized, 48,140 and 48,065 outstanding in 2019 and 2018, respectively	481	481
Additional paid-in capital	340,274	337,623
Retained earnings	382,409	392,053
Total common stockholders’ equity	723,164	730,157
Long-term debt, net	807,693	710,027
Total capitalization	1,530,857	1,440,184
Current liabilities:
Current maturities of long-term debt, net	5,312	104,911
Short-term borrowings	165,100	65,100
Accounts payable	97,376	95,580
Regulatory balancing accounts	17,855	12,213
Accrued interest	6,311	5,674
Accrued expenses and other liabilities	39,435	37,688
Total current liabilities	331,389	321,166
Unamortized investment tax credits	1,649	1,649
Deferred income taxes	216,880	213,033
Pension and postretirement benefits other than pensions	201,476	193,538
Regulatory liabilities and other	264,027	256,522
Advances for construction	189,642	186,342
Contributions in aid of construction	228,675	225,270
Commitments and contingencies (Note 10)
TOTAL CAPITALIZATION AND LIABILITIES	$ 2,964,595	$ 2,837,704

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS Unaudited (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
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)	48,140,000	48,065,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME Unaudited - USD ($) shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Operating revenue	$ 179,031		$ 174,938		$ 305,142	$ 309,491
Operations:
Water production costs	64,635		65,373		110,227	112,979
Administrative and general	25,434		24,383		54,531	50,702
Other operations	22,542		20,724		40,363	38,364
Maintenance	5,692		5,389		12,147	10,828
Depreciation and amortization	22,326		20,953		44,694	41,668
Income taxes	4,321		4,870		1,330	5,164
Property and other taxes	7,068		6,407		14,361	13,111
Total operating (income) expenses	152,018		148,099		277,653	272,816
Net operating income	27,013		26,839		27,489	36,675
Other income and expenses:
Non-regulated revenue	5,130		4,845		10,031	9,264
Non-regulated expenses	(3,900)		(6,115)		(6,119)	(11,552)
Other components of net periodic benefit cost	(1,192)		(2,463)		(2,451)	(5,009)
Allowance for equity funds used during construction	1,686		710		3,219	1,621
Income tax (expense) benefit on other income and expenses	(487)		819		(1,315)	1,577
Net other income (loss)	1,237		(2,204)		3,365	(4,099)
Interest expense:
Interest expense	12,178		10,134		23,253	19,332
Allowance for borrowed funds used during construction	(924)		(304)		(1,755)	(799)
Net interest expense	11,254		9,830		21,498	18,533
Net income (loss)	$ 16,996	$ (7,640)	$ 14,805	$ (762)	$ 9,356	$ 14,043
Earnings per share:
Basic (in dollars per share)	$ 0.35		$ 0.31		$ 0.19	$ 0.29
Diluted (in dollars per share)	$ 0.35		$ 0.31		$ 0.19	$ 0.29
Weighted average shares outstanding:
Basic (in shares)	48,136		48,073		48,111	48,051
Diluted (in shares)	48,136		48,073		48,111	48,051

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS Unaudited - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Operating activities:
Net income	$ 9,356	$ 14,043
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	45,744	42,582
Change in value of life insurance contracts	(3,147)	817
Allowance for equity funds used during construction	(3,219)	(1,621)
Changes in operating assets and liabilities:
Receivables and unbilled revenue	(16,619)	(14,431)
Accounts payable	5,928	6,417
Other current assets	(5,750)	(4,207)
Other current liabilities	(396)	(4,168)
Other changes in noncurrent assets and liabilities	11,494	10,139
Net cash provided by operating activities	43,391	49,571
Investing activities:
Utility plant expenditures	(121,936)	(133,900)
Life insurance proceeds	0	2,054
Purchase of life insurance contracts	0	(2,054)
Net cash used in investing activities	(121,936)	(133,900)
Financing activities:
Short-term borrowings	190,000	111,000
Repayment of short-term borrowings	(90,000)	(61,000)
Issuance of long-term debt, net of expenses of $1,558 for 2019 and $0 for 2018	398,442	0
Repayment of long-term debt	(401,358)	(12,264)
Advances and contributions in aid of construction	12,755	8,385
Refunds of advances for construction	(3,555)	(3,498)
Repurchase of common stock	(2,203)	(1,364)
Issuance of common stock	829	0
Dividends paid	(19,000)	(18,017)
Net cash provided by financing activities	85,910	23,242
Change in cash, cash equivalents, and restricted cash	7,365	(61,087)
Cash, cash equivalents, and restricted cash at beginning of period	47,715	95,352
Cash, cash equivalents, and restricted cash at end of period	55,080	34,265
Supplemental information:
Cash paid for interest (net of amounts capitalized)	21,033	17,344
Supplemental disclosure of non-cash activities:
Accrued payables for investments in utility plant	31,464	30,696
Utility plant contribution by developers	$ 11,092	$ 8,653

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS Unaudited (Parenthetical) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Statement of Cash Flows [Abstract]
Payments of Debt Issuance Costs	$ 1,558	$ 0

Organization and Operations and

Organization and Operations and Basis of Presentation	6 Months Ended
	Jun. 30, 2019
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 condensed consolidated 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 unaudited condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements included in its Annual Report on Form 10-K for the year ended December 31, 2018 as filed with the SEC on February 28, 2019. The preparation of the Company’s unaudited condensed consolidated 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 unaudited condensed consolidated 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. 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	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Operating revenue The following tables disaggregate the Company’s operating revenue by source for the three and six months ended June 30, 2019 and 2018: Three Months Ended June 30 2019 2018 Revenue from contracts with customers $ 167,467 $ 171,772 Regulatory balancing account revenue 11,564 3,166 Total operating revenue $ 179,031 $ 174,938 Six Months Ended June 30 2019 2018 Revenue from contracts with customers $ 284,877 $ 306,026 Regulatory balancing account revenue 20,265 3,465 Total operating revenue $ 305,142 $ 309,491 Revenue from contracts with customers The Company principally generates operating revenue from contracts with customers by providing regulated water and wastewater services at tariff-rates authorized by the Commissions in the states in which they operate and non-regulated water and wastewater services at rates authorized by contracts with government agencies. Revenue from contracts with customers reflects amounts billed for the volume of consumption at authorized per unit rates, for a service charge, and for other authorized charges. The Company satisfies its performance obligation to provide water and wastewater services over time as services are rendered. The Company applies the invoice practical expedient and recognizes revenue from contracts with customers in the amount for which the Company has a right to invoice. The Company has a right to invoice for the volume of consumption, for the service charge, and for other authorized charges. The measurement of sales to customers is generally based on the reading of their meters, which occurs on a systematic basis throughout the month. At the end of each month, the Company estimates consumption since the date of the last meter reading and a corresponding unbilled revenue is recognized. The estimate is based upon the number of unbilled days that month and the average daily customer billing rate from the previous month (which fluctuates based upon customer usage). Contract terms are generally short-term and at will by customers and, as a result, no separate financing component is recognized for the Company's collections from customers, which generally require payment within 30 days of billing. The Company applies judgment, based principally on historical payment experience, in estimating its customers’ ability to pay. Certain customers are not billed for volumetric consumption, but are instead billed a flat rate at the beginning of each monthly service period. The amount billed is initially deferred and subsequently recognized over the monthly service period, as the performance obligation is satisfied. The deferred revenue balance or contract liability, which is included in "accrued expenses and other liabilities" on the consolidated balance sheets, is inconsequential. In the following tables, revenue from contracts with customers is disaggregated by class of customers for the three and six months ended June 30, 2019 and 2018: Three Months Ended June 30 2019 2018 Residential $ 107,349 $ 109,849 Business 31,706 32,125 Industrial 7,524 7,941 Public authorities 7,613 8,251 Other (a) 13,275 13,606 Total revenue from contracts with customers $ 167,467 $ 171,772 Six Months Ended June 30 2019 2018 Residential $ 191,609 $ 201,167 Business 57,186 59,182 Industrial 14,788 15,520 Public authorities 12,084 13,695 Other (a) 9,210 16,462 Total revenue from contracts with customers $ 284,877 $ 306,026 (a) Other includes the accrued unbilled revenue. Regulatory balancing account revenue The Company’s ability to recover revenue requirements authorized by the California Public Utilities Commission (CPUC) in its triennial General Rate Case (GRC), is decoupled from the volume of the sales. Regulatory balancing account revenue is revenue related to rate mechanisms authorized in California by the CPUC, which allow the Company to recover the authorized revenue and are not considered contracts with customers. The Water Revenue Adjustment Mechanism (WRAM) allows the Company to recognize the adopted level of volumetric revenues. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as regulatory balancing account revenue. Cost-recovery rates, such as the Modified Cost Balancing Account (MCBA), provide for recovery of the adopted levels of expenses for purchased water, purchased power, pump taxes, water conservation program costs, pension, and health care. Variances between adopted and actual costs are recorded as regulatory balancing account revenue. Each district's WRAM and MCBA regulatory assets and liabilities are allowed to be netted against one another. The Company recognizes regulatory balancing account revenues that have been authorized for rate recovery, are objectively determinable and probable of recovery, and are expected to be collected within 24 months. To the extent that regulatory balancing account revenue is estimated to be collectible beyond 24 months, recognition is deferred. Non-regulated Revenue The following tables disaggregate the Company’s non-regulated revenue by source for the three and six months ended June 30, 2019 and 2018: Three Months Ended June 30 2019 2018 Operating and maintenance revenue $ 3,273 $ 2,297 Other non-regulated revenue 1,267 1,981 Non-regulated revenue from contracts with customers $ 4,540 $ 4,278 Lease revenue $ 590 $ 567 Total non-regulated revenue $ 5,130 $ 4,845 Six Months Ended June 30 2019 2018 Operating and maintenance revenue $ 6,319 $ 5,462 Other non-regulated revenue 2,563 2,724 Non-regulated revenue from contracts with customers $ 8,882 $ 8,186 Lease revenue $ 1,149 $ 1,078 Total non-regulated revenue $ 10,031 $ 9,264 Operating and maintenance services are provided for non-regulated water and wastewater systems owned by private companies and municipalities. The Company negotiates formal agreements with the customers, under which they provide operating, maintenance and customer billing services related to the customers’ water system. The formal agreements outline the fee schedule for the services provided. The agreements typically call for a fee-per-service or a flat-rate amount per month. The Company satisfies its performance obligation of providing operating and maintenance services over time as services are rendered; as a result, the Company employs the invoice practical expedient and recognizes revenue in the amount that it has the right to invoice. Contract terms are generally short-term and, as a result, no separate financing component is recognized for its collections from customers, which generally require payment within 30 days of billing. Other non-regulated revenue primarily relates to services for the design and installation of water mains and other water infrastructure for customers outside the regulated service areas and insurance program administration. Lease revenue is not considered revenue from contracts with customers and is recognized following operating lease standards. The Company is the lessor in operating lease agreements with telecommunications companies under which cellular phone antennas are placed on the Company's property. The company provides the lessee the right to ingress and egress across lessor property to access the antennas. The minimum rents are recognized on a straight-line basis over the terms of the leases, which may span multiple years. The excess rents are recognized over amounts contractually due pursuant to the underlying leases and is included in a deferred receivable account in the accompanying balance sheet. The leases generally have terms of 5 to 10 years , with lessee options to extend the lease for up to 15 years . The exercise of lease renewal options is at the lessee’s sole discretion. Most of the Company’s lease agreements contain mutual termination options that require prior written notice by either lessee or lessor. A subset of the Company’s leases contains variable lease payments that depend on changes in the consumer price index (CPI). The Company determines if an arrangement is a lease at inception. Generally, a lease agreement exists if the Company determines that the arrangement gives the lessee control over the use of an identified asset and obtains substantially all of the benefits from the identified asset. Maturities of lease payments to be received are as follows: Year Ending December 31, Operating Leases 2019 $ 3,095 2020 2,499 2021 1,827 2022 1,031 2023 554 Thereafter 872 Cash, Cash Equivalents, and Restricted Cash The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Condensed Consolidated Balance Sheets that sum to the total of the same such amounts shown on the Condensed Consolidated Statements of Cash Flows: June 30, 2019 December 31, 2018 Cash and cash equivalents 54,560 47,176 Restricted cash (included in "taxes, prepaid expenses and other assets") 520 539 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 55,080 $ 47,715 Adoption of New Accounting Standards In February of 2016, the Financial Accounting Standards Board (FASB) issued guidance on leases, with amendments in 2018. The guidance requires lessees to recognize an asset and liability on the balance sheet for all of their lease obligations. Operating leases were previously not recognized on the balance sheet. The Company adopted the standard using the modified retrospective method for its existing leases and did not restate its comparative periods in the period of adoption. The Company completed its review of its lease portfolio including significant leases and the Company designed and implemented new controls as part of the adoption of the new standard. The implementation increased lease assets and lease liabilities on the Consolidated Balance Sheets by $13.8 million as of January 1, 2019. The Company elected certain practical expedients and carried forward historical conclusions related to (1) contracts that contain leases, (2) existing lease classification for any expired or existing leases, and (3) initial direct costs for any existing leases. The Company also applied the practical expedient that allows the Company to elect, as an accounting policy, by asset class, to include both lease and nonlease components as a single component and account for it as a lease. The Company applied the short-term lease exception which allowed the Company to not have to apply the recognition requirements of the new leasing guidance for short-term leases and to recognize lease payments in net income on a straight line basis over the lease term. Otherwise, the new standard did not have a material impact on the remaining consolidated financial statements.

Stock-based Compensation

Stock-based Compensation	6 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
Stock-based Compensation	Stock-based Compensation Equity Incentive Plan During the six months ended June 30, 2019 and 2018, the Company granted annual Restricted Stock Awards (RSAs) of 36,183 and 46,135 , respectively, to officers and directors of the Company. During those same periods, 10,878 RSAs and 13,306 RSAs, respectively, were canceled. During the three months ended June 30, 2019 and 2018, no RSAs were granted and 2,544 RSAs and 3,842 RSAs, respectively, were canceled. RSAs granted to officers vest over 36 months with the first year cliff vesting. RSAs granted to directors generally vest at the end of 12 months . During the first six months of 2019 and 2018, the RSAs granted were valued at $52.83 and $35.40 per share, respectively, based upon the fair value of the Company’s common stock on the date of grant. During the six months ended June 30, 2019 and 2018, the Company granted 26,473 and 28,594 performance-based Restricted Stock Unit Awards (RSUs), respectively, to officers. During those same periods, the Company issued 62,726 RSUs and 48,753 RSUs, respectively, to officers, and canceled 31,177 RSUs and 24,009 RSUs, respectively. During the three months ended June 30, 2019 and 2018, the Company did not grant, issue or cancel any RSUs. Each RSU award reflects a target number of shares that may be issued to the award recipient. The 2019 and 2018 awards may be earned upon completion of the three -year performance period and are recognized as expense ratably over the period using a fair value of $52.83 per share and $35.40 per share, respectively, and an estimate of RSUs earned during the period. The Company has recorded compensation costs for the RSAs and RSUs in administrative and general operating expenses in the amount of $3.9 million and $1.5 million for the six months ended June 30, 2019 and 2018, respectively. For the three months ended June 30, 2019 and 2018, the Company has recorded compensation costs for the RSAs and RSUs in the amount of $1.2 million and $0.8 million , respectively.

Equity

Equity	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Equity	Equity The Company’s changes in total common stockholders’ equity for the six months ended June 30, 2019 and 2018 were as follows: Six months ended June 30, 2019 Common Stock Additional Retained Total Shares Amount (In thousands) Balance at January 1, 2019 48,065 $ 481 $ 337,623 $ 392,053 $ 730,157 Net loss (7,640 ) (7,640 ) Issuance of common stock 109 — 3,179 — 3,179 Repurchase of common stock (40 ) — (2,074 ) — (2,074 ) Dividends paid on common stock ($0.1975 per share) (9,493 ) (9,493 ) Balance at March 31, 2019 48,134 481 338,728 374,920 714,129 Net income 16,996 16,996 Issuance of common stock 8 — 1,675 — 1,675 Repurchase of common stock (2 ) — (129 ) — (129 ) Dividends paid on common stock ($0.1975 per share) (9,507 ) (9,507 ) Balance at June 30, 2019 48,140 481 340,274 382,409 723,164 Six months ended June 30, 2018 Common Stock Additional Retained Total Shares Amount (In thousands) Balance at January 1, 2018 48,012 $ 480 $ 336,229 $ 362,512 $ 699,221 Net loss (762 ) (762 ) Issuance of common stock 95 1 635 — 636 Repurchase of common stock (33 ) — (1,239 ) — (1,239 ) Dividends paid on common stock ($0.1875 per share) (9,003 ) (9,003 ) Balance at March 31, 2018 48,074 481 335,625 352,747 688,853 Net income 14,805 14,805 Issuance of common stock — — 737 — 737 Repurchase of common stock (4 ) — (124 ) — (124 ) Dividends paid on common stock ($0.1875 per share) (9,014 ) (9,014 ) Balance at June 30, 2018 48,070 481 336,238 358,538 695,257

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The computations of basic and diluted earnings per share are noted in the table below. Basic earnings per share are computed by dividing the net income available to common stockholders by the weighted average number of common shares outstanding during the period. 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 Organization & Compensation Committee of the Board of Directors. Three Months Ended June 30 2019 2018 (In thousands, except per share data) Net income available to common stockholders $ 16,996 $ 14,805 Weighted average common shares outstanding, basic 48,136 48,073 Weighted average common shares outstanding, dilutive 48,136 48,073 Earnings per share - basic $ 0.35 $ 0.31 Earnings per share - diluted $ 0.35 $ 0.31 Six Months Ended June 30 2019 2018 (In thousands, except per share data) Net income available to common stockholders $ 9,356 $ 14,043 Weighted average common shares outstanding, basic 48,111 48,051 Weighted average common shares outstanding, dilutive 48,111 48,051 Earnings per share - basic $ 0.19 $ 0.29 Earnings per share - diluted $ 0.19 $ 0.29

Pension Plan and Other Postreti

Pension Plan and Other Postretirement Benefits	6 Months Ended
	Jun. 30, 2019
Retirement Benefits [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 made by the Company related to the pension plans were $6.3 million and $16.3 million for the six months ended June 30, 2019 and 2018, respectively. Cash contributions made by the Company related to the other postretirement benefit plans were $3.4 million and $2.7 million for the six months ended June 30, 2019 and 2018, respectively. The total 2019 estimated cash contribution to the pension plans is $18.8 million and to the other postretirement benefit plans is $7.9 million . The following tables list 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 June 30 Pension Plan Other Benefits 2019 2018 2019 2018 Service cost $ 6,565 $ 7,402 $ 1,762 $ 2,550 Interest cost 6,642 5,995 1,337 1,484 Expected return on plan assets (7,567 ) (6,862 ) (1,435 ) (1,416 ) Amortization of prior service cost 1,262 1,263 49 11 Recognized net actuarial loss 1,312 2,797 104 773 Net periodic benefit cost $ 8,214 $ 10,595 $ 1,817 $ 3,402 Six Months Ended June 30 Pension Plan Other Benefits 2019 2018 2019 2018 Service cost $ 13,129 $ 14,804 $ 3,524 $ 5,100 Interest cost 13,284 11,989 2,674 2,969 Expected return on plan assets (15,133 ) (13,725 ) (2,871 ) (2,832 ) Amortization of prior service cost 2,524 2,526 99 21 Recognized net actuarial loss 2,624 5,595 207 1,547 Net periodic benefit cost $ 16,428 $ 21,189 $ 3,633 $ 6,805 Service cost portion of the pension plan and other postretirement benefits is recognized in "administrative and general" expenses within the Condensed Consolidated Statements of Income. Other components of net periodic benefit costs include interest costs, expected return on plan assets, amortization of prior service costs, and recognized net actuarial loss and are reported together as "other components of net periodic benefit cost" within the Condensed Consolidated Statements of Income.

Short-term and Long-term Borrow

Short-term and Long-term Borrowings	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Short-term and Long-term Borrowings	Short-term and Long-term Borrowings On June 11, 2019, Cal Water completed the sale and issuance of $400.0 million in aggregate principal amount of First Mortgage Bonds (the bonds) in a private placement. The bonds consist of $100.0 million of 3.40% bonds, series VVV, maturing June 11, 2029; $100.0 million of 4.07% bonds, series WWW, maturing June 11, 2049; and $200.0 million of 4.17% bonds, series YYY, maturing June 11, 2059. Interest on the bonds will accrue semi-annually and be payable in arrears. The bonds will rank equally with all of Cal Water’s other First Mortgage Bonds and will be secured by liens on Cal Water’s properties, subject to certain exceptions and permitted liens. Cal Water used the net proceeds from the sale of the bonds to pay down outstanding short-term borrowings and to redeem $300.0 million of bond series UUU. The bonds were not registered under the Securities Act of 1933 and may not be offered or sold in the United States absent registration or an applicable exemption from registration requirements. On March 29, 2019, the Company and Cal Water entered into certain syndicated credit agreements, which provide for unsecured revolving credit facilities of up to an initial aggregate amount of $550 million for a term of five years . The revolving credit facilities amend, expand, and replace the Company’s and its subsidiaries’ prior credit facilities originally entered into on May 10, 2015. The new credit facilities extended the terms until March 29, 2024, and increased Cal Water’s unsecured revolving line of credit. The Company and subsidiaries that it designates may borrow up to $150 million under the Company’s revolving credit facility. Cal Water may borrow up to $400 million under its revolving credit facility. All borrowings must be repaid within 24 months unless a different period is required or authorized by the CPUC. Additionally, the credit facilities may be increased by up to an incremental $150 million under the Cal Water facility and $50 million under the Company facility, subject in each case to certain conditions. The proceeds from the revolving credit facilities may be used for working capital purposes, including the short-term financing of capital projects. Borrowings under the credit facilities typically have maturities varying between one and six months and will bear interest annually at a rate equal to (i) the base rate or (ii) the Eurodollar rate, plus an applicable margin of 0.650% to 0.875% , depending on the Company and its subsidiaries’ consolidated total capitalization ratio. 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 line of credit were $55.1 million as of June 30, 2019 and December 31, 2018. There were $110.0 million and $10.0 million of borrowings on the Cal Water line of credit as of June 30, 2019 and December 31, 2018, respectively. The average borrowing rate for borrowings on the Company and Cal Water lines of credit during the six months ended June 30, 2019 was 3.33% compared to 2.72% for the same period last year.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company adjusts its effective tax rate each quarter to be consistent with the estimated annual effective tax rate. The Company also records the tax effect of unusual or infrequently occurring discrete items. The provision for income taxes is shown in the tables below: Three Months Ended June 30 2019 2018 Income tax expense $ 4,808 $ 4,051 Six Months Ended June 30 2019 2018 Income tax expense $ 2,645 $ 3,587 The income tax expense increased $0.8 million to $4.8 million for the three months ended June 30, 2019 as compared to the three months ended June 30, 2018. The increase is due to an increase in pre-tax income of $2.9 million for the three months ended June 30, 2019 as compared to the three months ended June 30, 2018. The income tax expense decreased $0.9 million to $2.6 million for the six months ended June 30, 2019 as compared to the six months ended June 30, 2018. The decrease is due to a decrease in pre-tax income of $5.6 million for the six months ended June 30, 2019 as compared to the six months ended June 30, 2018. The Company's 2019 effective tax rate, before discrete items, is estimated to be 22% . For the year ended December 31, 2018, the Company recorded a re-measurement of its deferred tax balances (related mostly to timing differences for plant-related items). The final impact of the Tax Cuts and Jobs Act (TCJA) may differ from the recorded amounts, possibly materially, due to regulatory decisions that could differ from the Company’s determination of how the impact of the TCJA are allocated between customers and shareholders. In addition, changes in interpretations, guidance on legislative intent, and any changes in accounting standards for income taxes in response to the TCJA could also impact the recorded amounts. The Company is continuing to work with state regulators to finalize the customer net refund of $107.0 million to ensure compliance with federal normalization rules and will record any adjustments based on state regulator's decisions. The Company had unrecognized tax benefits of approximately $10.6 million and $11.5 million as of June 30, 2019 and 2018, respectively. Included in the balance of unrecognized tax benefits as of June 30, 2019 and 2018 are approximately $3.1 million and $2.2 million , respectively, 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.

Regulatory Assets and Liabiliti

Regulatory Assets and Liabilities	6 Months Ended
	Jun. 30, 2019
Regulated Operations [Abstract]
Regulatory Assets and Liabilities	Regulatory Assets and Liabilities Regulatory assets and liabilities were comprised of the following as of June 30, 2019 and December 31, 2018 : Recovery Period June 30, 2019 December 31, 2018 Regulatory Assets Pension and retiree group health Indefinitely $ 156,618 $ 156,947 Property-related temporary differences (tax benefits flowed through to customers) Indefinitely 100,626 99,376 Other accrued benefits Indefinitely 21,342 20,588 Net WRAM and MCBA long-term accounts receivable 1-2 years 30,460 17,134 Asset retirement obligations, net Indefinitely 19,140 18,197 Interim rates long-term accounts receivable 1 year 4,642 4,642 Tank coating 10 years 12,559 11,196 Health care balancing account 1 year 442 442 Pension balancing account 1 year 18,211 16,494 Other components of net periodic benefit cost Indefinitely 3,983 3,221 Other regulatory assets Various 5,596 5,332 Total Regulatory Assets $ 373,619 $ 353,569 Regulatory Liabilities Future tax benefits due to customers $ 180,141 $ 180,205 Health care balancing account 3,817 3,516 Conservation program 6,599 6,880 Net WRAM and MCBA long-term payable 120 222 Tax accounting memorandum account 765 5,039 Cost of capital memorandum account 147 2,834 1,2,3 trichloropropane settlement proceeds 10,950 12,142 Other regulatory liabilities 221 437 Total Regulatory Liabilities $ 202,760 $ 211,275 Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets were $33.5 million as of June 30, 2019 and $42.4 million as of December 31, 2018 . As of June 30, 2019 and December 31, 2018 , the short-term regulatory assets primarily consist of net WRAM and MCBA receivables. The short-term portions of regulatory liabilities were $17.9 million as of June 30, 2019 and $12.2 million as of December 31, 2018 . The short-term regulatory liabilities as of June 30, 2019 , primarily consist of 1,2,3 trichloropropane (TCP) settlement proceeds, tax accounting memorandum account refunds, and cost of capital memorandum account refunds. As of December 31, 2018 , the short-term regulatory liabilities primarily consist of TCP settlement proceeds and net WRAM and MCBA liability balances.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Commitments The Company has significant commitments to purchase water from water wholesalers. These commitments are described in the Company's Annual Report on Form 10-K for the year ended December 31, 2018. Leases The Company has operating and finance leases for water systems, offices, land easements, licenses, equipment, and other facilities. The leases generally have remaining lease terms of 1 year to 50 years , some of which include options to extend the lease for up to 25 years . The exercise of lease renewal options is at the Company’s sole discretion. Most of the Company’s lease agreements contain mutual termination options that require prior written notice by either lessee or lessor. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. Certain leases include options to purchase the leased property. The depreciable life of the assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option that is reasonably certain of exercise. Leases with an initial term of 12 months or less are not recorded on the balance sheet as the Company applied the short-term lease exception allowed by the FASB guidance. Lease expense for these leases are recognized on a straight-line basis over the lease term. A subset of the Company’s leases contains variable lease payments that depend on changes in the CPI. The Company determines if an arrangement is a lease at inception. Generally, a lease agreement exists if the Company determines that the arrangement gives the Company control over the use of an identified asset and obtains substantially all of the benefits from the identified asset. The right-of-use (ROU) assets that are recorded represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s operating leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The ROU asset and lease liability may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Variable lease payments that are based on changes in CPI are included in the measurement of ROU asset and lease liability on the basis of the rate at lease commencement. Subsequent changes to the payments as a result of changes to the CPI rate are recognized in the period in which the obligation of these payments is incurred. Supplemental balance sheet information related to leases was as follows: As of June 30, 2019 Operating leases Other assets $ 14,241 Accrued expenses and other liabilities $ 1,309 Regulatory liabilities and other 12,897 Total operating lease liabilities $ 14,206 Finance leases Utility plant $ 18,207 Accumulated depreciation and amortization (9,059 ) Net utility plant $ 9,148 Current maturities of long-term debt, net $ 660 Long-term debt, net 5,550 Total finance lease liabilities $ 6,210 Weighted average remaining lease term Operating leases 160 months Finance leases 83 months Weighted average discount rate Operating leases 3.7 % Finance leases 5.5 % The components of lease expense were as follows: Three Months Ended June 30 2019 Operating lease cost $ 457 Finance lease cost: Amortization of right-of-use assets $ 313 Interest on lease liabilities 89 Total finance lease cost $ 402 Short-term lease cost $ 66 Variable lease cost 100 Total lease cost $ 1,025 Six Months Ended June 30 2019 Operating lease cost $ 878 Finance lease cost: Amortization of right-of-use assets $ 626 Interest on lease liabilities 179 Total finance lease cost $ 805 Short-term lease cost $ 173 Variable lease cost 132 Total lease cost $ 1,988 Supplemental cash flow information related to leases was as follows: Six Months Ended June 30 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 852 Operating cash flows from finance leases 179 Financing cash flows from finance leases 347 Non-cash activities: right-of-use assets obtained in exchange for lease obligations: Operating leases 1,006 Finance leases 672 Maturities of lease liabilities as of June 30, 2019 are as follows: Year Ending December 31, Operating Leases Finance Leases 2019 (a) $ 887 $ 490 2020 1,809 986 2021 1,587 987 2022 1,460 987 2023 1,369 1,506 2024 1,175 940 Thereafter 9,938 1,645 Total lease payments $ 18,225 $ 7,541 Less imputed interest $ (4,019 ) $ (1,331 ) Total $ 14,206 $ 6,210 (a) Excludes payments made for the first six months of 2019. As previously disclosed in the Company's Annual Report on Form 10-K for the year ended December 31, 2018 and under the previous lease accounting standard, minimum lease payments, as of December 31, 2018, under non-cancelable operating leases by period were expected to be as follows: 2019 $ 1,771 2020 1,709 2021 1,485 2022 1,355 2023 1,261 Thereafter 10,538 Total $ 18,119 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 customers 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 and to request recovery of these costs in future filings. Other Legal Matters 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. As of June 30, 2019 and December 31, 2018, the Company recognized a liability of $2.7 million and $2.3 million , respectively, for known legal matters. 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	6 Months Ended
	Jun. 30, 2019
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 1.83% . Advances for construction fair values were estimated using broker quotes from companies that frequently purchase these investments. June 30, 2019 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 813,005 — $ 862,181 — $ 862,181 Advances for construction 189,642 — 79,834 — 79,834 Total $ 1,002,647 $ — $ 942,015 $ — $ 942,015 December 31, 2018 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 814,938 $ — $ 849,551 $ — $ 849,551 Advances for construction 186,342 — 77,204 — 77,204 Total $ 1,001,280 — $ 926,755 $ — $ 926,755

Condensed Consolidating Financi

Condensed Consolidating Financial Statements	6 Months Ended
	Jun. 30, 2019
Condensed Financial Information Disclosure [Abstract]
Condensed Consolidating Financial Statements	Condensed Consolidating Financial Statements On November 17, 2010, Cal Water issued $100.0 million aggregate principal amount of 5.500% First Mortgage Bonds due 2040, all of which is fully and unconditionally guaranteed by the Company. As a result of this guarantee arrangement, 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 June 30, 2019 and December 31, 2018, the Condensed Consolidating Statements of Income for the three and six months ended June 30, 2019 and 2018, and the Condensed Consolidating Statements of Cash Flows for the six months ended June 30, 2019 and 2018 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% CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of June 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 3,132,488 $ 219,556 $ (7,197 ) $ 3,346,165 Less accumulated depreciation and amortization (1,060 ) (981,960 ) (63,079 ) 2,139 (1,043,960 ) Net utility plant 258 2,150,528 156,477 (5,058 ) 2,302,205 Current assets: Cash and cash equivalents 1,523 44,079 8,958 — 54,560 Receivables and unbilled revenue — 121,618 5,743 — 127,361 Receivables from affiliates 27,087 1,219 116 (28,422 ) — Other current assets 379 21,840 1,890 — 24,109 Total current assets 28,989 188,756 16,707 (28,422 ) 206,030 Other assets: Regulatory assets — 369,320 4,299 — 373,619 Investments in affiliates 723,345 — — (723,345 ) — Long-term affiliate notes receivable 26,965 — — (26,965 ) — Other assets 490 77,721 4,766 (236 ) 82,741 Total other assets 750,800 447,041 9,065 (750,546 ) 456,360 TOTAL ASSETS $ 780,047 $ 2,786,325 $ 182,249 $ (784,026 ) $ 2,964,595 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 723,164 $ 648,366 $ 80,226 $ (728,592 ) $ 723,164 Affiliate long-term debt — — — — — Long-term debt, net — 807,163 27,495 (26,965 ) 807,693 Total capitalization 723,164 1,455,529 107,721 (755,557 ) 1,530,857 Current liabilities: Current maturities of long-term debt, net — 5,113 199 — 5,312 Short-term borrowings 55,100 110,000 — — 165,100 Payables to affiliates — 2,917 25,505 (28,422 ) — Accounts payable — 93,307 4,069 — 97,376 Accrued expenses and other liabilities 343 59,872 3,386 — 63,601 Total current liabilities 55,443 271,209 33,159 (28,422 ) 331,389 Unamortized investment tax credits — 1,649 — — 1,649 Deferred income taxes 1,440 213,236 2,236 (32 ) 216,880 Pension and postretirement benefits other than pensions — 201,476 — — 201,476 Regulatory liabilities and other — 257,124 6,918 (15 ) 264,027 Advances for construction — 189,152 490 — 189,642 Contributions in aid of construction — 196,950 31,725 — 228,675 TOTAL CAPITALIZATION AND LIABILITIES $ 780,047 $ 2,786,325 $ 182,249 $ (784,026 ) $ 2,964,595 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 3,021,437 $ 213,888 $ (7,197 ) $ 3,229,446 Less accumulated depreciation and amortization (1,013 ) (938,072 ) (59,735 ) 2,097 (996,723 ) Net utility plant 305 2,083,365 154,153 (5,100 ) 2,232,723 Current assets: Cash and cash equivalents 3,779 33,763 9,634 — 47,176 Receivables and unbilled revenue 126 118,632 4,201 — 122,959 Receivables from affiliates 21,318 4,074 61 (25,453 ) — Other current assets 80 16,907 1,580 — 18,567 Total current assets 25,303 173,376 15,476 (25,453 ) 188,702 Other assets: Regulatory assets — 349,414 4,155 — 353,569 Investments in affiliates 733,156 — — (733,156 ) — Long-term affiliate notes receivable 27,829 — — (27,829 ) — Other assets 133 58,959 3,821 (203 ) 62,710 Total other assets 761,118 408,373 7,976 (761,188 ) 416,279 TOTAL ASSETS $ 786,726 $ 2,665,114 $ 177,605 $ (791,741 ) $ 2,837,704 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 730,157 $ 659,340 79,093 $ (738,433 ) $ 730,157 Affiliate long-term debt — — 27,828 (27,828 ) — Long-term debt, net — 709,444 583 — 710,027 Total capitalization 730,157 1,368,784 107,504 (766,261 ) 1,440,184 Current liabilities: Current maturities of long-term debt, net — 104,664 247 — 104,911 Short-term borrowings 55,100 10,000 — — 65,100 Payables to affiliates 17 488 24,948 (25,453 ) — Accounts payable — 92,310 3,270 — 95,580 Accrued expenses and other liabilities 107 53,655 1,813 — 55,575 Total current liabilities 55,224 261,117 30,278 (25,453 ) 321,166 Unamortized investment tax credits — 1,649 — — 1,649 Deferred income taxes 1,376 210,052 1,648 (43 ) 213,033 Pension and postretirement benefits other than pensions — 193,538 — — 193,538 Regulatory and other liabilities (31 ) 250,720 5,817 16 256,522 Advances for construction — 185,843 499 — 186,342 Contributions in aid of construction — 193,411 31,859 — 225,270 TOTAL CAPITALIZATION AND LIABILITIES $ 786,726 $ 2,665,114 $ 177,605 $ (791,741 ) $ 2,837,704 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended June 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 167,450 $ 11,581 $ — $ 179,031 Operating expenses: Operations: Water production costs — 62,143 2,492 — 64,635 Administrative and general 23 23,207 2,204 — 25,434 Other operations — 20,857 1,829 (144 ) 22,542 Maintenance — 5,423 269 — 5,692 Depreciation and amortization 24 20,814 1,508 (20 ) 22,326 Income tax (benefit) expense (144 ) 3,792 455 218 4,321 Property and other taxes — 6,305 763 — 7,068 Total operating (income) expenses (97 ) 142,541 9,520 54 152,018 Net operating income 97 24,909 2,061 (54 ) 27,013 Other income and expenses: Non-regulated revenue 614 4,881 394 (759 ) 5,130 Non-regulated expenses — (3,665 ) (235 ) — (3,900 ) Other components of net periodic benefit cost — (1,164 ) (28 ) — (1,192 ) Allowance for equity funds used during construction — 1,686 — — 1,686 Income tax expense on other income and expenses (171 ) (486 ) (43 ) 213 (487 ) Net other income 443 1,252 88 (546 ) 1,237 Interest: Interest expense 467 11,708 617 (614 ) 12,178 Allowance for borrowed funds used during construction — (862 ) (62 ) — (924 ) Net interest expense 467 10,846 555 (614 ) 11,254 Equity earnings of subsidiaries 16,923 — — (16,923 ) — Net income $ 16,996 $ 15,315 $ 1,594 $ (16,909 ) $ 16,996 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended June 30, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 164,602 $ 10,336 $ — $ 174,938 Operating expenses: Operations: Water production costs — 63,209 2,164 — 65,373 Administrative and general — 22,047 2,336 — 24,383 Other operations — 19,138 1,732 (146 ) 20,724 Maintenance — 5,192 197 — 5,389 Depreciation and amortization 24 19,664 1,286 (21 ) 20,953 Income tax (benefit) expense (122 ) 4,463 328 201 4,870 Property and other taxes — 5,682 725 — 6,407 Total operating (income) expenses (98 ) 139,395 8,768 34 148,099 Net operating income 98 25,207 1,568 (34 ) 26,839 Other income and expenses: Non-regulated revenue 557 4,739 252 (703 ) 4,845 Non-regulated expenses — (5,975 ) (140 ) — (6,115 ) Other components of net periodic benefit cost — (2,337 ) (126 ) — (2,463 ) Allowance for equity funds used during construction — 710 — — 710 Income tax (expense) benefit on other income and expenses (156 ) 783 (5 ) 197 819 Net other income (loss) 401 (2,080 ) (19 ) (506 ) (2,204 ) Interest: Interest expense 411 9,718 562 (557 ) 10,134 Allowance for borrowed funds used during construction — (270 ) (34 ) — (304 ) Net interest expense 411 9,448 528 (557 ) 9,830 Equity earnings of subsidiaries 14,717 — — (14,717 ) — Net income $ 14,805 $ 13,679 $ 1,021 $ (14,700 ) $ 14,805 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the six months ended June 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net income $ 9,356 $ 7,374 $ 1,786 $ (9,160 ) $ 9,356 Adjustments to reconcile net income to net cash provided by operating activities: Equity earnings of subsidiaries (9,189 ) — — 9,189 — Dividends received from affiliates 19,000 — — (19,000 ) — Depreciation and amortization 47 42,717 3,021 (41 ) 45,744 Changes in value of life insurance contracts — (3,147 ) — — (3,147 ) Allowance for equity funds used during construction — (3,219 ) — — (3,219 ) Changes in operating assets and liabilities 63 (16,581 ) (319 ) — (16,837 ) Other changes in noncurrent assets and liabilities 3,763 6,289 1,430 12 11,494 Net cash provided by operating activities 23,040 33,433 5,918 (19,000 ) 43,391 Investing activities: Utility plant expenditures — (116,384 ) (5,552 ) — (121,936 ) Changes in affiliate advances (1,453 ) 2,856 (165 ) (1,238 ) — Issuance of affiliate short-term borrowings (4,300 ) — — 4,300 — Reduction of affiliates long-term debt 848 — — (848 ) — Net cash used in investing activities (4,905 ) (113,528 ) (5,717 ) 2,214 (121,936 ) Financing Activities: Short-term borrowings — 190,000 — — 190,000 Repayment of short-term borrowings — (90,000 ) — — (90,000 ) Changes in affiliate advances (17 ) 2,430 (3,651 ) 1,238 — Proceeds from affiliate short-term borrowings — — 4,300 (4,300 ) — Repayment of affiliates long-term borrowings — — (848 ) 848 — Issuance of long term debt, net of expenses — 398,442 — — 398,442 Repayment of long-term debt — (401,256 ) (102 ) — (401,358 ) Advances and contributions in aid of construction — 12,679 76 — 12,755 Refunds of advances for construction — (3,554 ) (1 ) — (3,555 ) Repurchase of common stock (2,203 ) — — — (2,203 ) Issuance of common stock 829 — — — 829 Dividends paid to non-affiliates (19,000 ) — — — (19,000 ) Dividends paid to affiliates — (18,348 ) (652 ) 19,000 — Net cash (used in) provided by financing activities (20,391 ) 90,393 (878 ) 16,786 85,910 Change in cash, cash equivalents, and restricted cash (2,256 ) 10,298 (677 ) — 7,365 Cash, cash equivalents, and restricted cash at beginning of period 3,779 34,238 9,698 — 47,715 Cash, cash equivalents, and restricted cash at end of period $ 1,523 $ 44,536 $ 9,021 — $ 55,080 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the six months ended June 30, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net income $ 14,043 $ 12,742 $ 1,001 $ (13,743 ) $ 14,043 Adjustments to reconcile net income to net cash provided by operating activities: Equity earnings of subsidiaries (13,775 ) — — 13,775 — Dividends received from affiliates 18,017 — — (18,017 ) — Depreciation and amortization 47 40,146 2,432 (43 ) 42,582 Changes in value of life insurance contracts — 817 — — 817 Allowance for equity funds used during construction — (1,621 ) — — (1,621 ) Changes in operating assets and liabilities (417 ) (16,439 ) 467 — (16,389 ) Other changes in noncurrent assets and liabilities 1,610 8,087 431 11 10,139 Net cash provided by operating activities 19,525 43,732 4,331 (18,017 ) 49,571 Investing activities: Utility plant expenditures — (128,683 ) (5,217 ) — (133,900 ) Changes in affiliate advances 58 3,323 (194 ) (3,187 ) — Issuance of affiliate short-term borrowings (3,700 ) — — 3,700 — Reduction of affiliates long-term debt 818 — — (818 ) — Life insurance proceeds — 2,054 — — 2,054 Purchase of life insurance contracts — (2,054 ) — — (2,054 ) Net cash used in investing activities (2,824 ) (125,360 ) (5,411 ) (305 ) (133,900 ) Financing Activities: Short-term borrowings — 111,000 — — 111,000 Repayment of short-term borrowings — (61,000 ) — — (61,000 ) Changes in affiliate advances — 129 (3,316 ) 3,187 — Proceeds from affiliate short-term borrowings — — 3,700 (3,700 ) — Repayment of affiliates long-term borrowings — — (818 ) 818 — Repayment of long-term debt — (12,136 ) (128 ) — (12,264 ) Advances and contributions in aid for construction — 8,029 356 — 8,385 Refunds of advances for construction — (3,489 ) (9 ) — (3,498 ) Repurchase of common stock (1,364 ) — — — (1,364 ) Dividends paid to non-affiliates (18,017 ) — — — (18,017 ) Dividends paid to affiliates — (17,330 ) (687 ) 18,017 — Net cash (used in) provided by financing activities (19,381 ) 25,203 (902 ) 18,322 23,242 Change in cash, cash equivalents, and restricted cash (2,680 ) (56,425 ) (1,982 ) — (61,087 ) Cash, cash equivalents, and restricted cash at beginning of period 4,728 81,453 9,171 — 95,352 Cash, cash equivalents, and restricted cash at end of period $ 2,048 $ 25,028 $ 7,189 — $ 34,265

Immaterial Restatement of Prior

Immaterial Restatement of Prior Period Financial Statements	6 Months Ended
	Jun. 30, 2019
Accounting Changes and Error Corrections [Abstract]
Immaterial Restatement of Prior Period Financial Statements	Immaterial Restatement of Prior Period Financial Statements Subsequent to the issuance of the Company's Condensed Consolidated Financial Statements for the three and six months ended June 30, 2018, the Company identified an immaterial computational error related to the amount of authorized revenue recorded pursuant to the Company's pension and health care cost recovery balancing accounts. In accordance with the 2015 GRC, the Company adjusts the revenue and corresponding balancing accounts quarterly to reflect actual pension and health care costs, subject to certain limitations prescribed by the 2015 GRC. The error does not impact the billings to customers or the cash collected from customers in this GRC period, which ends on December 31, 2019. As provided for in the 2015 GRC, the amounts included in the balancing account will be recovered from or refunded to customers during the next GRC period. The Company corrected the error in the accompanying Condensed Consolidated Financial Statements for the three and six months ended June 30, 2018. The Company believes the correction of the error is immaterial to the previously issued Condensed Consolidated Financial Statements. The corrections to the Company's Condensed Consolidated Statements of Income for the three and six months ended June 30, 2018 were as follows: Condensed Consolidated Statements of Income For the three months ended June 30, 2018 As Previously Reported Corrections As Corrected (In thousands, except per share data) Operating revenue $ 172,632 $ 2,306 $ 174,938 Operating expenses: Income taxes 4,347 523 4,870 Total operating expenses 147,576 523 148,099 Net operating income 25,056 1,783 26,839 Net income $ 13,022 $ 1,783 $ 14,805 Earnings per share: Basic $ 0.27 $ 0.04 $ 0.31 Diluted $ 0.27 $ 0.04 $ 0.31 For the six months ended June 30, 2018 As Previously Reported Corrections As Corrected (In thousands, except per share data) Operating revenue $ 304,879 $ 4,612 $ 309,491 Operating expenses: Income taxes 4,118 1,046 5,164 Total operating expenses 271,770 1,046 272,816 Net operating income 33,109 3,566 36,675 Net income $ 10,477 $ 3,566 $ 14,043 Earnings per share: Basic $ 0.22 $ 0.07 $ 0.29 Diluted $ 0.22 $ 0.07 $ 0.29 The corrections to the Company's retained earnings and total stockholders’ equity as of January 1, 2018, March 31, 2018, and June 30, 2018 were as follows: January 1, 2018 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 356,753 $ 5,759 $ 362,512 Total common stockholders' equity 693,462 5,759 699,221 March 31, 2018 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 345,205 $ 7,542 $ 352,747 Total common stockholders' equity 681,311 7,542 688,853 June 30, 2018 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 349,213 $ 9,325 $ 358,538 Total common stockholders' equity 685,932 9,325 695,257 The corrections to the Company's Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2018 were as follows: Condensed Consolidated Statement of Cash Flows For the six months ended June 30, 2018 As Previously Reported Corrections As Corrected (In thousands) Operating activities: Net income $ 10,477 $ 3,566 $ 14,043 Other changes in noncurrent assets and liabilities 13,705 (3,566 ) 10,139 Net cash provided by operating activities $ 49,571 $ — $ 49,571

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Revenue	Operating revenue The following tables disaggregate the Company’s operating revenue by source for the three and six months ended June 30, 2019 and 2018: Three Months Ended June 30 2019 2018 Revenue from contracts with customers $ 167,467 $ 171,772 Regulatory balancing account revenue 11,564 3,166 Total operating revenue $ 179,031 $ 174,938 Six Months Ended June 30 2019 2018 Revenue from contracts with customers $ 284,877 $ 306,026 Regulatory balancing account revenue 20,265 3,465 Total operating revenue $ 305,142 $ 309,491 Revenue from contracts with customers The Company principally generates operating revenue from contracts with customers by providing regulated water and wastewater services at tariff-rates authorized by the Commissions in the states in which they operate and non-regulated water and wastewater services at rates authorized by contracts with government agencies. Revenue from contracts with customers reflects amounts billed for the volume of consumption at authorized per unit rates, for a service charge, and for other authorized charges. The Company satisfies its performance obligation to provide water and wastewater services over time as services are rendered. The Company applies the invoice practical expedient and recognizes revenue from contracts with customers in the amount for which the Company has a right to invoice. The Company has a right to invoice for the volume of consumption, for the service charge, and for other authorized charges. The measurement of sales to customers is generally based on the reading of their meters, which occurs on a systematic basis throughout the month. At the end of each month, the Company estimates consumption since the date of the last meter reading and a corresponding unbilled revenue is recognized. The estimate is based upon the number of unbilled days that month and the average daily customer billing rate from the previous month (which fluctuates based upon customer usage). Contract terms are generally short-term and at will by customers and, as a result, no separate financing component is recognized for the Company's collections from customers, which generally require payment within 30 days of billing. The Company applies judgment, based principally on historical payment experience, in estimating its customers’ ability to pay. Certain customers are not billed for volumetric consumption, but are instead billed a flat rate at the beginning of each monthly service period. The amount billed is initially deferred and subsequently recognized over the monthly service period, as the performance obligation is satisfied. The deferred revenue balance or contract liability, which is included in "accrued expenses and other liabilities" on the consolidated balance sheets, is inconsequential. In the following tables, revenue from contracts with customers is disaggregated by class of customers for the three and six months ended June 30, 2019 and 2018: Three Months Ended June 30 2019 2018 Residential $ 107,349 $ 109,849 Business 31,706 32,125 Industrial 7,524 7,941 Public authorities 7,613 8,251 Other (a) 13,275 13,606 Total revenue from contracts with customers $ 167,467 $ 171,772 Six Months Ended June 30 2019 2018 Residential $ 191,609 $ 201,167 Business 57,186 59,182 Industrial 14,788 15,520 Public authorities 12,084 13,695 Other (a) 9,210 16,462 Total revenue from contracts with customers $ 284,877 $ 306,026 (a) Other includes the accrued unbilled revenue. Regulatory balancing account revenue The Company’s ability to recover revenue requirements authorized by the California Public Utilities Commission (CPUC) in its triennial General Rate Case (GRC), is decoupled from the volume of the sales. Regulatory balancing account revenue is revenue related to rate mechanisms authorized in California by the CPUC, which allow the Company to recover the authorized revenue and are not considered contracts with customers. The Water Revenue Adjustment Mechanism (WRAM) allows the Company to recognize the adopted level of volumetric revenues. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as regulatory balancing account revenue. Cost-recovery rates, such as the Modified Cost Balancing Account (MCBA), provide for recovery of the adopted levels of expenses for purchased water, purchased power, pump taxes, water conservation program costs, pension, and health care. Variances between adopted and actual costs are recorded as regulatory balancing account revenue. Each district's WRAM and MCBA regulatory assets and liabilities are allowed to be netted against one another. The Company recognizes regulatory balancing account revenues that have been authorized for rate recovery, are objectively determinable and probable of recovery, and are expected to be collected within 24 months. To the extent that regulatory balancing account revenue is estimated to be collectible beyond 24 months, recognition is deferred. Non-regulated Revenue The following tables disaggregate the Company’s non-regulated revenue by source for the three and six months ended June 30, 2019 and 2018: Three Months Ended June 30 2019 2018 Operating and maintenance revenue $ 3,273 $ 2,297 Other non-regulated revenue 1,267 1,981 Non-regulated revenue from contracts with customers $ 4,540 $ 4,278 Lease revenue $ 590 $ 567 Total non-regulated revenue $ 5,130 $ 4,845 Six Months Ended June 30 2019 2018 Operating and maintenance revenue $ 6,319 $ 5,462 Other non-regulated revenue 2,563 2,724 Non-regulated revenue from contracts with customers $ 8,882 $ 8,186 Lease revenue $ 1,149 $ 1,078 Total non-regulated revenue $ 10,031 $ 9,264 Operating and maintenance services are provided for non-regulated water and wastewater systems owned by private companies and municipalities. The Company negotiates formal agreements with the customers, under which they provide operating, maintenance and customer billing services related to the customers’ water system. The formal agreements outline the fee schedule for the services provided. The agreements typically call for a fee-per-service or a flat-rate amount per month. The Company satisfies its performance obligation of providing operating and maintenance services over time as services are rendered; as a result, the Company employs the invoice practical expedient and recognizes revenue in the amount that it has the right to invoice. Contract terms are generally short-term and, as a result, no separate financing component is recognized for its collections from customers, which generally require payment within 30 days of billing. Other non-regulated revenue primarily relates to services for the design and installation of water mains and other water infrastructure for customers outside the regulated service areas and insurance program administration. Lease revenue is not considered revenue from contracts with customers and is recognized following operating lease standards. The Company is the lessor in operating lease agreements with telecommunications companies under which cellular phone antennas are placed on the Company's property. The company provides the lessee the right to ingress and egress across lessor property to access the antennas. The minimum rents are recognized on a straight-line basis over the terms of the leases, which may span multiple years. The excess rents are recognized over amounts contractually due pursuant to the underlying leases and is included in a deferred receivable account in the accompanying balance sheet. The leases generally have terms of 5 to 10 years , with lessee options to extend the lease for up to 15 years . The exercise of lease renewal options is at the lessee’s sole discretion. Most of the Company’s lease agreements contain mutual termination options that require prior written notice by either lessee or lessor. A subset of the Company’s leases contains variable lease payments that depend on changes in the consumer price index (CPI). The Company determines if an arrangement is a lease at inception. Generally, a lease agreement exists if the Company determines that the arrangement gives the lessee control over the use of an identified asset and obtains substantially all of the benefits from the identified asset. Maturities of lease payments to be received are as follows: Year Ending December 31, Operating Leases 2019 $ 3,095 2020 2,499 2021 1,827 2022 1,031 2023 554 Thereafter 872
Adoption of New Accounting Standards and New Accounting Standards Issued But Not Yet Adopted	Adoption of New Accounting Standards In February of 2016, the Financial Accounting Standards Board (FASB) issued guidance on leases, with amendments in 2018. The guidance requires lessees to recognize an asset and liability on the balance sheet for all of their lease obligations. Operating leases were previously not recognized on the balance sheet. The Company adopted the standard using the modified retrospective method for its existing leases and did not restate its comparative periods in the period of adoption. The Company completed its review of its lease portfolio including significant leases and the Company designed and implemented new controls as part of the adoption of the new standard. The implementation increased lease assets and lease liabilities on the Consolidated Balance Sheets by $13.8 million as of January 1, 2019. The Company elected certain practical expedients and carried forward historical conclusions related to (1) contracts that contain leases, (2) existing lease classification for any expired or existing leases, and (3) initial direct costs for any existing leases. The Company also applied the practical expedient that allows the Company to elect, as an accounting policy, by asset class, to include both lease and nonlease components as a single component and account for it as a lease. The Company applied the short-term lease exception which allowed the Company to not have to apply the recognition requirements of the new leasing guidance for short-term leases and to recognize lease payments in net income on a straight line basis over the lease term. Otherwise, the new standard did not have a material impact on the remaining consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Disaggregation of Revenue	The following tables disaggregate the Company’s non-regulated revenue by source for the three and six months ended June 30, 2019 and 2018: Three Months Ended June 30 2019 2018 Operating and maintenance revenue $ 3,273 $ 2,297 Other non-regulated revenue 1,267 1,981 Non-regulated revenue from contracts with customers $ 4,540 $ 4,278 Lease revenue $ 590 $ 567 Total non-regulated revenue $ 5,130 $ 4,845 Six Months Ended June 30 2019 2018 Operating and maintenance revenue $ 6,319 $ 5,462 Other non-regulated revenue 2,563 2,724 Non-regulated revenue from contracts with customers $ 8,882 $ 8,186 Lease revenue $ 1,149 $ 1,078 Total non-regulated revenue $ 10,031 $ 9,264 In the following tables, revenue from contracts with customers is disaggregated by class of customers for the three and six months ended June 30, 2019 and 2018: Three Months Ended June 30 2019 2018 Residential $ 107,349 $ 109,849 Business 31,706 32,125 Industrial 7,524 7,941 Public authorities 7,613 8,251 Other (a) 13,275 13,606 Total revenue from contracts with customers $ 167,467 $ 171,772 Six Months Ended June 30 2019 2018 Residential $ 191,609 $ 201,167 Business 57,186 59,182 Industrial 14,788 15,520 Public authorities 12,084 13,695 Other (a) 9,210 16,462 Total revenue from contracts with customers $ 284,877 $ 306,026 (a) Other includes the accrued unbilled revenue. The following tables disaggregate the Company’s operating revenue by source for the three and six months ended June 30, 2019 and 2018: Three Months Ended June 30 2019 2018 Revenue from contracts with customers $ 167,467 $ 171,772 Regulatory balancing account revenue 11,564 3,166 Total operating revenue $ 179,031 $ 174,938 Six Months Ended June 30 2019 2018 Revenue from contracts with customers $ 284,877 $ 306,026 Regulatory balancing account revenue 20,265 3,465 Total operating revenue $ 305,142 $ 309,491
Schedule of Cash, Cash Equivalents, and Restricted Cash	The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Condensed Consolidated Balance Sheets that sum to the total of the same such amounts shown on the Condensed Consolidated Statements of Cash Flows: June 30, 2019 December 31, 2018 Cash and cash equivalents 54,560 47,176 Restricted cash (included in "taxes, prepaid expenses and other assets") 520 539 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 55,080 $ 47,715
Maturities of lease liabilities	Maturities of lease payments to be received are as follows: Year Ending December 31, Operating Leases 2019 $ 3,095 2020 2,499 2021 1,827 2022 1,031 2023 554 Thereafter 872 Maturities of lease liabilities as of June 30, 2019 are as follows: Year Ending December 31, Operating Leases Finance Leases 2019 (a) $ 887 $ 490 2020 1,809 986 2021 1,587 987 2022 1,460 987 2023 1,369 1,506 2024 1,175 940 Thereafter 9,938 1,645 Total lease payments $ 18,225 $ 7,541 Less imputed interest $ (4,019 ) $ (1,331 ) Total $ 14,206 $ 6,210 (a) Excludes payments made for the first six months of 2019.

Equity (Tables)

Equity (Tables)	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Schedule of changes in total common stockholders' equity	The Company’s changes in total common stockholders’ equity for the six months ended June 30, 2019 and 2018 were as follows: Six months ended June 30, 2019 Common Stock Additional Retained Total Shares Amount (In thousands) Balance at January 1, 2019 48,065 $ 481 $ 337,623 $ 392,053 $ 730,157 Net loss (7,640 ) (7,640 ) Issuance of common stock 109 — 3,179 — 3,179 Repurchase of common stock (40 ) — (2,074 ) — (2,074 ) Dividends paid on common stock ($0.1975 per share) (9,493 ) (9,493 ) Balance at March 31, 2019 48,134 481 338,728 374,920 714,129 Net income 16,996 16,996 Issuance of common stock 8 — 1,675 — 1,675 Repurchase of common stock (2 ) — (129 ) — (129 ) Dividends paid on common stock ($0.1975 per share) (9,507 ) (9,507 ) Balance at June 30, 2019 48,140 481 340,274 382,409 723,164 Six months ended June 30, 2018 Common Stock Additional Retained Total Shares Amount (In thousands) Balance at January 1, 2018 48,012 $ 480 $ 336,229 $ 362,512 $ 699,221 Net loss (762 ) (762 ) Issuance of common stock 95 1 635 — 636 Repurchase of common stock (33 ) — (1,239 ) — (1,239 ) Dividends paid on common stock ($0.1875 per share) (9,003 ) (9,003 ) Balance at March 31, 2018 48,074 481 335,625 352,747 688,853 Net income 14,805 14,805 Issuance of common stock — — 737 — 737 Repurchase of common stock (4 ) — (124 ) — (124 ) Dividends paid on common stock ($0.1875 per share) (9,014 ) (9,014 ) Balance at June 30, 2018 48,070 481 336,238 358,538 695,257

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of SARs which were dilutive	Three Months Ended June 30 2019 2018 (In thousands, except per share data) Net income available to common stockholders $ 16,996 $ 14,805 Weighted average common shares outstanding, basic 48,136 48,073 Weighted average common shares outstanding, dilutive 48,136 48,073 Earnings per share - basic $ 0.35 $ 0.31 Earnings per share - diluted $ 0.35 $ 0.31 Six Months Ended June 30 2019 2018 (In thousands, except per share data) Net income available to common stockholders $ 9,356 $ 14,043 Weighted average common shares outstanding, basic 48,111 48,051 Weighted average common shares outstanding, dilutive 48,111 48,051 Earnings per share - basic $ 0.19 $ 0.29 Earnings per share - diluted $ 0.19 $ 0.29

Pension Plan and Other Postre_2

Pension Plan and Other Postretirement Benefits (Tables)	6 Months Ended
	Jun. 30, 2019
Retirement Benefits [Abstract]
Schedule of components of net periodic benefit costs for the pension plans and other postretirement benefits	The following tables list 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 June 30 Pension Plan Other Benefits 2019 2018 2019 2018 Service cost $ 6,565 $ 7,402 $ 1,762 $ 2,550 Interest cost 6,642 5,995 1,337 1,484 Expected return on plan assets (7,567 ) (6,862 ) (1,435 ) (1,416 ) Amortization of prior service cost 1,262 1,263 49 11 Recognized net actuarial loss 1,312 2,797 104 773 Net periodic benefit cost $ 8,214 $ 10,595 $ 1,817 $ 3,402 Six Months Ended June 30 Pension Plan Other Benefits 2019 2018 2019 2018 Service cost $ 13,129 $ 14,804 $ 3,524 $ 5,100 Interest cost 13,284 11,989 2,674 2,969 Expected return on plan assets (15,133 ) (13,725 ) (2,871 ) (2,832 ) Amortization of prior service cost 2,524 2,526 99 21 Recognized net actuarial loss 2,624 5,595 207 1,547 Net periodic benefit cost $ 16,428 $ 21,189 $ 3,633 $ 6,805

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provision for income taxes is shown in the tables below: Three Months Ended June 30 2019 2018 Income tax expense $ 4,808 $ 4,051 Six Months Ended June 30 2019 2018 Income tax expense $ 2,645 $ 3,587

Regulatory Assets and Liabili_2

Regulatory Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2019
Regulated Operations [Abstract]
Schedule of regulatory assets and liabilities	Regulatory assets and liabilities were comprised of the following as of June 30, 2019 and December 31, 2018 : Recovery Period June 30, 2019 December 31, 2018 Regulatory Assets Pension and retiree group health Indefinitely $ 156,618 $ 156,947 Property-related temporary differences (tax benefits flowed through to customers) Indefinitely 100,626 99,376 Other accrued benefits Indefinitely 21,342 20,588 Net WRAM and MCBA long-term accounts receivable 1-2 years 30,460 17,134 Asset retirement obligations, net Indefinitely 19,140 18,197 Interim rates long-term accounts receivable 1 year 4,642 4,642 Tank coating 10 years 12,559 11,196 Health care balancing account 1 year 442 442 Pension balancing account 1 year 18,211 16,494 Other components of net periodic benefit cost Indefinitely 3,983 3,221 Other regulatory assets Various 5,596 5,332 Total Regulatory Assets $ 373,619 $ 353,569 Regulatory Liabilities Future tax benefits due to customers $ 180,141 $ 180,205 Health care balancing account 3,817 3,516 Conservation program 6,599 6,880 Net WRAM and MCBA long-term payable 120 222 Tax accounting memorandum account 765 5,039 Cost of capital memorandum account 147 2,834 1,2,3 trichloropropane settlement proceeds 10,950 12,142 Other regulatory liabilities 221 437 Total Regulatory Liabilities $ 202,760 $ 211,275

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Supplemental balance sheet information related to leases	Supplemental balance sheet information related to leases was as follows: As of June 30, 2019 Operating leases Other assets $ 14,241 Accrued expenses and other liabilities $ 1,309 Regulatory liabilities and other 12,897 Total operating lease liabilities $ 14,206 Finance leases Utility plant $ 18,207 Accumulated depreciation and amortization (9,059 ) Net utility plant $ 9,148 Current maturities of long-term debt, net $ 660 Long-term debt, net 5,550 Total finance lease liabilities $ 6,210 Weighted average remaining lease term Operating leases 160 months Finance leases 83 months Weighted average discount rate Operating leases 3.7 % Finance leases 5.5 %
Components of lease expense	The components of lease expense were as follows: Three Months Ended June 30 2019 Operating lease cost $ 457 Finance lease cost: Amortization of right-of-use assets $ 313 Interest on lease liabilities 89 Total finance lease cost $ 402 Short-term lease cost $ 66 Variable lease cost 100 Total lease cost $ 1,025
Supplemental cash flow information related to leases	Supplemental cash flow information related to leases was as follows: Six Months Ended June 30 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 852 Operating cash flows from finance leases 179 Financing cash flows from finance leases 347 Non-cash activities: right-of-use assets obtained in exchange for lease obligations: Operating leases 1,006 Finance leases 672
Maturities of lease liabilities	Maturities of lease payments to be received are as follows: Year Ending December 31, Operating Leases 2019 $ 3,095 2020 2,499 2021 1,827 2022 1,031 2023 554 Thereafter 872 Maturities of lease liabilities as of June 30, 2019 are as follows: Year Ending December 31, Operating Leases Finance Leases 2019 (a) $ 887 $ 490 2020 1,809 986 2021 1,587 987 2022 1,460 987 2023 1,369 1,506 2024 1,175 940 Thereafter 9,938 1,645 Total lease payments $ 18,225 $ 7,541 Less imputed interest $ (4,019 ) $ (1,331 ) Total $ 14,206 $ 6,210 (a) Excludes payments made for the first six months of 2019.
Maturities of lease liabilities	Maturities of lease liabilities as of June 30, 2019 are as follows: Year Ending December 31, Operating Leases Finance Leases 2019 (a) $ 887 $ 490 2020 1,809 986 2021 1,587 987 2022 1,460 987 2023 1,369 1,506 2024 1,175 940 Thereafter 9,938 1,645 Total lease payments $ 18,225 $ 7,541 Less imputed interest $ (4,019 ) $ (1,331 ) Total $ 14,206 $ 6,210 (a) Excludes payments made for the first six months of 2019.
Future minimum lease payments	As previously disclosed in the Company's Annual Report on Form 10-K for the year ended December 31, 2018 and under the previous lease accounting standard, minimum lease payments, as of December 31, 2018, under non-cancelable operating leases by period were expected to be as follows: 2019 $ 1,771 2020 1,709 2021 1,485 2022 1,355 2023 1,261 Thereafter 10,538 Total $ 18,119

Fair Value of Financial Asset_2

Fair Value of Financial Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2019
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. June 30, 2019 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 813,005 — $ 862,181 — $ 862,181 Advances for construction 189,642 — 79,834 — 79,834 Total $ 1,002,647 $ — $ 942,015 $ — $ 942,015 December 31, 2018 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 814,938 $ — $ 849,551 $ — $ 849,551 Advances for construction 186,342 — 77,204 — 77,204 Total $ 1,001,280 — $ 926,755 $ — $ 926,755

Condensed Consolidating Finan_2

Condensed Consolidating Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2019
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Consolidating Balance Sheet	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of June 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 3,132,488 $ 219,556 $ (7,197 ) $ 3,346,165 Less accumulated depreciation and amortization (1,060 ) (981,960 ) (63,079 ) 2,139 (1,043,960 ) Net utility plant 258 2,150,528 156,477 (5,058 ) 2,302,205 Current assets: Cash and cash equivalents 1,523 44,079 8,958 — 54,560 Receivables and unbilled revenue — 121,618 5,743 — 127,361 Receivables from affiliates 27,087 1,219 116 (28,422 ) — Other current assets 379 21,840 1,890 — 24,109 Total current assets 28,989 188,756 16,707 (28,422 ) 206,030 Other assets: Regulatory assets — 369,320 4,299 — 373,619 Investments in affiliates 723,345 — — (723,345 ) — Long-term affiliate notes receivable 26,965 — — (26,965 ) — Other assets 490 77,721 4,766 (236 ) 82,741 Total other assets 750,800 447,041 9,065 (750,546 ) 456,360 TOTAL ASSETS $ 780,047 $ 2,786,325 $ 182,249 $ (784,026 ) $ 2,964,595 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 723,164 $ 648,366 $ 80,226 $ (728,592 ) $ 723,164 Affiliate long-term debt — — — — — Long-term debt, net — 807,163 27,495 (26,965 ) 807,693 Total capitalization 723,164 1,455,529 107,721 (755,557 ) 1,530,857 Current liabilities: Current maturities of long-term debt, net — 5,113 199 — 5,312 Short-term borrowings 55,100 110,000 — — 165,100 Payables to affiliates — 2,917 25,505 (28,422 ) — Accounts payable — 93,307 4,069 — 97,376 Accrued expenses and other liabilities 343 59,872 3,386 — 63,601 Total current liabilities 55,443 271,209 33,159 (28,422 ) 331,389 Unamortized investment tax credits — 1,649 — — 1,649 Deferred income taxes 1,440 213,236 2,236 (32 ) 216,880 Pension and postretirement benefits other than pensions — 201,476 — — 201,476 Regulatory liabilities and other — 257,124 6,918 (15 ) 264,027 Advances for construction — 189,152 490 — 189,642 Contributions in aid of construction — 196,950 31,725 — 228,675 TOTAL CAPITALIZATION AND LIABILITIES $ 780,047 $ 2,786,325 $ 182,249 $ (784,026 ) $ 2,964,595 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 3,021,437 $ 213,888 $ (7,197 ) $ 3,229,446 Less accumulated depreciation and amortization (1,013 ) (938,072 ) (59,735 ) 2,097 (996,723 ) Net utility plant 305 2,083,365 154,153 (5,100 ) 2,232,723 Current assets: Cash and cash equivalents 3,779 33,763 9,634 — 47,176 Receivables and unbilled revenue 126 118,632 4,201 — 122,959 Receivables from affiliates 21,318 4,074 61 (25,453 ) — Other current assets 80 16,907 1,580 — 18,567 Total current assets 25,303 173,376 15,476 (25,453 ) 188,702 Other assets: Regulatory assets — 349,414 4,155 — 353,569 Investments in affiliates 733,156 — — (733,156 ) — Long-term affiliate notes receivable 27,829 — — (27,829 ) — Other assets 133 58,959 3,821 (203 ) 62,710 Total other assets 761,118 408,373 7,976 (761,188 ) 416,279 TOTAL ASSETS $ 786,726 $ 2,665,114 $ 177,605 $ (791,741 ) $ 2,837,704 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 730,157 $ 659,340 79,093 $ (738,433 ) $ 730,157 Affiliate long-term debt — — 27,828 (27,828 ) — Long-term debt, net — 709,444 583 — 710,027 Total capitalization 730,157 1,368,784 107,504 (766,261 ) 1,440,184 Current liabilities: Current maturities of long-term debt, net — 104,664 247 — 104,911 Short-term borrowings 55,100 10,000 — — 65,100 Payables to affiliates 17 488 24,948 (25,453 ) — Accounts payable — 92,310 3,270 — 95,580 Accrued expenses and other liabilities 107 53,655 1,813 — 55,575 Total current liabilities 55,224 261,117 30,278 (25,453 ) 321,166 Unamortized investment tax credits — 1,649 — — 1,649 Deferred income taxes 1,376 210,052 1,648 (43 ) 213,033 Pension and postretirement benefits other than pensions — 193,538 — — 193,538 Regulatory and other liabilities (31 ) 250,720 5,817 16 256,522 Advances for construction — 185,843 499 — 186,342 Contributions in aid of construction — 193,411 31,859 — 225,270 TOTAL CAPITALIZATION AND LIABILITIES $ 786,726 $ 2,665,114 $ 177,605 $ (791,741 ) $ 2,837,704
Schedule of Condensed Consolidating Statement of Income	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended June 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 167,450 $ 11,581 $ — $ 179,031 Operating expenses: Operations: Water production costs — 62,143 2,492 — 64,635 Administrative and general 23 23,207 2,204 — 25,434 Other operations — 20,857 1,829 (144 ) 22,542 Maintenance — 5,423 269 — 5,692 Depreciation and amortization 24 20,814 1,508 (20 ) 22,326 Income tax (benefit) expense (144 ) 3,792 455 218 4,321 Property and other taxes — 6,305 763 — 7,068 Total operating (income) expenses (97 ) 142,541 9,520 54 152,018 Net operating income 97 24,909 2,061 (54 ) 27,013 Other income and expenses: Non-regulated revenue 614 4,881 394 (759 ) 5,130 Non-regulated expenses — (3,665 ) (235 ) — (3,900 ) Other components of net periodic benefit cost — (1,164 ) (28 ) — (1,192 ) Allowance for equity funds used during construction — 1,686 — — 1,686 Income tax expense on other income and expenses (171 ) (486 ) (43 ) 213 (487 ) Net other income 443 1,252 88 (546 ) 1,237 Interest: Interest expense 467 11,708 617 (614 ) 12,178 Allowance for borrowed funds used during construction — (862 ) (62 ) — (924 ) Net interest expense 467 10,846 555 (614 ) 11,254 Equity earnings of subsidiaries 16,923 — — (16,923 ) — Net income $ 16,996 $ 15,315 $ 1,594 $ (16,909 ) $ 16,996 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended June 30, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 164,602 $ 10,336 $ — $ 174,938 Operating expenses: Operations: Water production costs — 63,209 2,164 — 65,373 Administrative and general — 22,047 2,336 — 24,383 Other operations — 19,138 1,732 (146 ) 20,724 Maintenance — 5,192 197 — 5,389 Depreciation and amortization 24 19,664 1,286 (21 ) 20,953 Income tax (benefit) expense (122 ) 4,463 328 201 4,870 Property and other taxes — 5,682 725 — 6,407 Total operating (income) expenses (98 ) 139,395 8,768 34 148,099 Net operating income 98 25,207 1,568 (34 ) 26,839 Other income and expenses: Non-regulated revenue 557 4,739 252 (703 ) 4,845 Non-regulated expenses — (5,975 ) (140 ) — (6,115 ) Other components of net periodic benefit cost — (2,337 ) (126 ) — (2,463 ) Allowance for equity funds used during construction — 710 — — 710 Income tax (expense) benefit on other income and expenses (156 ) 783 (5 ) 197 819 Net other income (loss) 401 (2,080 ) (19 ) (506 ) (2,204 ) Interest: Interest expense 411 9,718 562 (557 ) 10,134 Allowance for borrowed funds used during construction — (270 ) (34 ) — (304 ) Net interest expense 411 9,448 528 (557 ) 9,830 Equity earnings of subsidiaries 14,717 — — (14,717 ) — Net income $ 14,805 $ 13,679 $ 1,021 $ (14,700 ) $ 14,805
Schedule of Condensed Consolidating Statement of Cash Flows	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the six months ended June 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net income $ 9,356 $ 7,374 $ 1,786 $ (9,160 ) $ 9,356 Adjustments to reconcile net income to net cash provided by operating activities: Equity earnings of subsidiaries (9,189 ) — — 9,189 — Dividends received from affiliates 19,000 — — (19,000 ) — Depreciation and amortization 47 42,717 3,021 (41 ) 45,744 Changes in value of life insurance contracts — (3,147 ) — — (3,147 ) Allowance for equity funds used during construction — (3,219 ) — — (3,219 ) Changes in operating assets and liabilities 63 (16,581 ) (319 ) — (16,837 ) Other changes in noncurrent assets and liabilities 3,763 6,289 1,430 12 11,494 Net cash provided by operating activities 23,040 33,433 5,918 (19,000 ) 43,391 Investing activities: Utility plant expenditures — (116,384 ) (5,552 ) — (121,936 ) Changes in affiliate advances (1,453 ) 2,856 (165 ) (1,238 ) — Issuance of affiliate short-term borrowings (4,300 ) — — 4,300 — Reduction of affiliates long-term debt 848 — — (848 ) — Net cash used in investing activities (4,905 ) (113,528 ) (5,717 ) 2,214 (121,936 ) Financing Activities: Short-term borrowings — 190,000 — — 190,000 Repayment of short-term borrowings — (90,000 ) — — (90,000 ) Changes in affiliate advances (17 ) 2,430 (3,651 ) 1,238 — Proceeds from affiliate short-term borrowings — — 4,300 (4,300 ) — Repayment of affiliates long-term borrowings — — (848 ) 848 — Issuance of long term debt, net of expenses — 398,442 — — 398,442 Repayment of long-term debt — (401,256 ) (102 ) — (401,358 ) Advances and contributions in aid of construction — 12,679 76 — 12,755 Refunds of advances for construction — (3,554 ) (1 ) — (3,555 ) Repurchase of common stock (2,203 ) — — — (2,203 ) Issuance of common stock 829 — — — 829 Dividends paid to non-affiliates (19,000 ) — — — (19,000 ) Dividends paid to affiliates — (18,348 ) (652 ) 19,000 — Net cash (used in) provided by financing activities (20,391 ) 90,393 (878 ) 16,786 85,910 Change in cash, cash equivalents, and restricted cash (2,256 ) 10,298 (677 ) — 7,365 Cash, cash equivalents, and restricted cash at beginning of period 3,779 34,238 9,698 — 47,715 Cash, cash equivalents, and restricted cash at end of period $ 1,523 $ 44,536 $ 9,021 — $ 55,080 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the six months ended June 30, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net income $ 14,043 $ 12,742 $ 1,001 $ (13,743 ) $ 14,043 Adjustments to reconcile net income to net cash provided by operating activities: Equity earnings of subsidiaries (13,775 ) — — 13,775 — Dividends received from affiliates 18,017 — — (18,017 ) — Depreciation and amortization 47 40,146 2,432 (43 ) 42,582 Changes in value of life insurance contracts — 817 — — 817 Allowance for equity funds used during construction — (1,621 ) — — (1,621 ) Changes in operating assets and liabilities (417 ) (16,439 ) 467 — (16,389 ) Other changes in noncurrent assets and liabilities 1,610 8,087 431 11 10,139 Net cash provided by operating activities 19,525 43,732 4,331 (18,017 ) 49,571 Investing activities: Utility plant expenditures — (128,683 ) (5,217 ) — (133,900 ) Changes in affiliate advances 58 3,323 (194 ) (3,187 ) — Issuance of affiliate short-term borrowings (3,700 ) — — 3,700 — Reduction of affiliates long-term debt 818 — — (818 ) — Life insurance proceeds — 2,054 — — 2,054 Purchase of life insurance contracts — (2,054 ) — — (2,054 ) Net cash used in investing activities (2,824 ) (125,360 ) (5,411 ) (305 ) (133,900 ) Financing Activities: Short-term borrowings — 111,000 — — 111,000 Repayment of short-term borrowings — (61,000 ) — — (61,000 ) Changes in affiliate advances — 129 (3,316 ) 3,187 — Proceeds from affiliate short-term borrowings — — 3,700 (3,700 ) — Repayment of affiliates long-term borrowings — — (818 ) 818 — Repayment of long-term debt — (12,136 ) (128 ) — (12,264 ) Advances and contributions in aid for construction — 8,029 356 — 8,385 Refunds of advances for construction — (3,489 ) (9 ) — (3,498 ) Repurchase of common stock (1,364 ) — — — (1,364 ) Dividends paid to non-affiliates (18,017 ) — — — (18,017 ) Dividends paid to affiliates — (17,330 ) (687 ) 18,017 — Net cash (used in) provided by financing activities (19,381 ) 25,203 (902 ) 18,322 23,242 Change in cash, cash equivalents, and restricted cash (2,680 ) (56,425 ) (1,982 ) — (61,087 ) Cash, cash equivalents, and restricted cash at beginning of period 4,728 81,453 9,171 — 95,352 Cash, cash equivalents, and restricted cash at end of period $ 2,048 $ 25,028 $ 7,189 — $ 34,265

Immaterial Restatement of Pri_2

Immaterial Restatement of Prior Period Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2019
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	The corrections to the Company's Condensed Consolidated Statements of Income for the three and six months ended June 30, 2018 were as follows: Condensed Consolidated Statements of Income For the three months ended June 30, 2018 As Previously Reported Corrections As Corrected (In thousands, except per share data) Operating revenue $ 172,632 $ 2,306 $ 174,938 Operating expenses: Income taxes 4,347 523 4,870 Total operating expenses 147,576 523 148,099 Net operating income 25,056 1,783 26,839 Net income $ 13,022 $ 1,783 $ 14,805 Earnings per share: Basic $ 0.27 $ 0.04 $ 0.31 Diluted $ 0.27 $ 0.04 $ 0.31 For the six months ended June 30, 2018 As Previously Reported Corrections As Corrected (In thousands, except per share data) Operating revenue $ 304,879 $ 4,612 $ 309,491 Operating expenses: Income taxes 4,118 1,046 5,164 Total operating expenses 271,770 1,046 272,816 Net operating income 33,109 3,566 36,675 Net income $ 10,477 $ 3,566 $ 14,043 Earnings per share: Basic $ 0.22 $ 0.07 $ 0.29 Diluted $ 0.22 $ 0.07 $ 0.29 The corrections to the Company's retained earnings and total stockholders’ equity as of January 1, 2018, March 31, 2018, and June 30, 2018 were as follows: January 1, 2018 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 356,753 $ 5,759 $ 362,512 Total common stockholders' equity 693,462 5,759 699,221 March 31, 2018 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 345,205 $ 7,542 $ 352,747 Total common stockholders' equity 681,311 7,542 688,853 June 30, 2018 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 349,213 $ 9,325 $ 358,538 Total common stockholders' equity 685,932 9,325 695,257 The corrections to the Company's Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2018 were as follows: Condensed Consolidated Statement of Cash Flows For the six months ended June 30, 2018 As Previously Reported Corrections As Corrected (In thousands) Operating activities: Net income $ 10,477 $ 3,566 $ 14,043 Other changes in noncurrent assets and liabilities 13,705 (3,566 ) 10,139 Net cash provided by operating activities $ 49,571 $ — $ 49,571

Organization and Operations a_2

Organization and Operations and Basis of Presentation (Details)	6 Months Ended
	Jun. 30, 2019segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	1

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Jan. 01, 2019	Dec. 31, 2018	Dec. 31, 2017
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	$ 167,467	$ 171,772	$ 284,877	$ 306,026
Regulatory balancing account revenue	11,564	3,166	20,265	3,465
Total operating revenue	179,031	174,938	$ 305,142	309,491
Maximum collection period in which deferred net WRAM and MCBA revenues and associated costs will be recognized			24 months
Total non-regulated revenue	$ 5,130	4,845	$ 10,031	9,264
Lessor operating lease renewal term	15 years		15 years
2019	$ 3,095		$ 3,095
2020	2,499		2,499
2021	1,827		1,827
2022	1,031		1,031
2023	554		554
Thereafter	872		872
Cash and cash equivalents	54,560		54,560			$ 47,176
Restricted cash (included in taxes, prepaid expenses and other assets)	520		520			539
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	55,080	34,265	55,080	34,265		$ 47,715	$ 95,352
Other assets	14,241		14,241
Operating lease liability	$ 14,206		$ 14,206
ASU 2016-02
Summary of Significant Accounting Policies [Line Items]
Operating lease liability					$ 13,800
Minimum
Summary of Significant Accounting Policies [Line Items]
Lessor operating lease term	5 years		5 years
Maximum
Summary of Significant Accounting Policies [Line Items]
Lessor operating lease term	10 years		10 years
Regulated water and wastewater services
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	$ 167,467	171,772	$ 284,877	306,026
Total operating revenue	179,031	174,938	305,142	309,491
Operating and maintenance revenue
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	3,273	2,297	6,319	5,462
Other non-regulated revenue
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	1,267	1,981	2,563	2,724
Non-regulated revenue
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	4,540	4,278	8,882	8,186
Lease revenue	590	567	1,149	1,078
Total non-regulated revenue	5,130	4,845	10,031	9,264
Residential
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	107,349	109,849	191,609	201,167
Business
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	31,706	32,125	57,186	59,182
Industrial
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	7,524	7,941	14,788	15,520
Public authorities
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	7,613	8,251	12,084	13,695
Other (a)
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers			$ 9,210	$ 16,462
Other	$ 13,275	$ 13,606

Stock-based Compensation (Detai

Stock-based Compensation (Details) - Equity Incentive Plan - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Stock-based Compensation
Recorded compensation costs for the RSAs and RSUs	$ 1.2	$ 0.8	$ 3.9	$ 1.5
Restricted Stock Awards (RSAs)
Stock-based Compensation
Weighted average grant date fair value (in dollars per share)			$ 52.83	$ 35.40
Restricted Stock Awards (RSAs) | Officers and Directors
Stock-based Compensation
Awards granted (in shares)	0	0	36,183	46,135
Awards canceled (in shares)	2,544	3,842	10,878	13,306
Restricted Stock Awards (RSAs) | Director
Stock-based Compensation
Vesting period			12 months
Restricted Stock Awards (RSAs) | Officer
Stock-based Compensation
Vesting period			36 months
Restricted Stock Unit Award (RSUs) | Officer
Stock-based Compensation
Awards granted (in shares)	0	0	26,473	28,594
Awards canceled (in shares)	0	0	31,177	24,009
Weighted average grant date fair value (in dollars per share)			$ 52.83	$ 35.40
Awards issued (in shares)	0	0	62,726	48,753
Expiration period of award			3 years

Equity (Details)

Equity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance (in shares)		48,065			48,065
Balance	$ 714,129	$ 730,157	$ 688,853	$ 699,221	$ 730,157	$ 699,221
Net income	16,996	(7,640)	14,805	(762)	$ 9,356	14,043
Issuance of common stock	1,675	3,179	737	636
Repurchase of common stock	(129)	(2,074)	(124)	(1,239)
Dividends paid on common stock	$ (9,507)	$ (9,493)	$ (9,014)	$ (9,003)
Dividends paid on common stock (in dollars per share)	$ 0.1975	$ 0.1975	$ 0.1875	$ 0.1875
Balance (in shares)	48,140				48,140
Balance	$ 723,164	$ 714,129	$ 695,257	$ 688,853	$ 723,164	$ 695,257
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance (in shares)	48,134	48,065	48,074	48,012	48,065	48,012
Balance	$ 481	$ 481	$ 481	$ 480	$ 481	$ 480
Issuance of common stock (in shares)	8	109		95
Issuance of common stock				$ 1
Repurchase of common stock (in shares)	(2)	(40)	(4)	(33)
Balance (in shares)	48,140	48,134	48,070	48,074	48,140	48,070
Balance	$ 481	$ 481	$ 481	$ 481	$ 481	$ 481
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	338,728	337,623	335,625	336,229	337,623	336,229
Issuance of common stock	1,675	3,179	737	635
Repurchase of common stock	(129)	(2,074)	(124)	(1,239)
Balance	340,274	338,728	336,238	335,625	340,274	336,238
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance	374,920	392,053	352,747	362,512	392,053	362,512
Net income	16,996	(7,640)	14,805	(762)
Dividends paid on common stock	(9,507)	(9,493)	(9,014)	(9,003)
Balance	$ 382,409	$ 374,920	$ 358,538	$ 352,747	$ 382,409	$ 358,538

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Earnings Per Share [Abstract]
Net income available to common stockholders	$ 16,996	$ (7,640)	$ 14,805	$ (762)	$ 9,356	$ 14,043
Weighted average common shares outstanding, basic (in shares)	48,136		48,073		48,111	48,051
Weighed average common shares outstanding, dilutive (in shares)	48,136		48,073		48,111	48,051
Earnings per share - basic (in dollars per share)	$ 0.35		$ 0.31		$ 0.19	$ 0.29
Earnings per share - diluted (in dollars per share)	$ 0.35		$ 0.31		$ 0.19	$ 0.29

Pension Plan and Other Postre_3

Pension Plan and Other Postretirement Benefits (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Pension Plan
Pension Plan and Other Postretirement Benefits
Employer cash contributions			$ 6,300,000	$ 16,300,000
Estimated cash contributions in the current fiscal year	$ 18,800,000		18,800,000
Components of the pension plans and other postretirement benefits
Service cost	6,565,000	$ 7,402,000	13,129,000	14,804,000
Interest cost	6,642,000	5,995,000	13,284,000	11,989,000
Expected return on plan assets	(7,567,000)	(6,862,000)	(15,133,000)	(13,725,000)
Amortization of prior service cost	1,262,000	1,263,000	2,524,000	2,526,000
Recognized net actuarial loss	1,312,000	2,797,000	2,624,000	5,595,000
Net periodic benefit cost	8,214,000	10,595,000	16,428,000	21,189,000
Other Benefits
Pension Plan and Other Postretirement Benefits
Employer cash contributions			3,400,000	2,700,000
Estimated cash contributions in the current fiscal year	7,900,000		7,900,000
Components of the pension plans and other postretirement benefits
Service cost	1,762,000	2,550,000	3,524,000	5,100,000
Interest cost	1,337,000	1,484,000	2,674,000	2,969,000
Expected return on plan assets	(1,435,000)	(1,416,000)	(2,871,000)	(2,832,000)
Amortization of prior service cost	49,000	11,000	99,000	21,000
Recognized net actuarial loss	104,000	773,000	207,000	1,547,000
Net periodic benefit cost	$ 1,817,000	$ 3,402,000	$ 3,633,000	$ 6,805,000

Short-term and Long-term Borr_2

Short-term and Long-term Borrowings (Details) - USD ($)	Jun. 11, 2019	Mar. 29, 2019	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 550,000,000
Debt term		5 years
Average borrowing rate			3.33%	2.72%
Revolving Credit Facility | Minimum
Debt Instrument [Line Items]
Debt term		1 month
Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Debt term		6 months
Revolving Credit Facility | Eurodollar | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate		0.65%
Revolving Credit Facility | Eurodollar | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate		0.875%
Revolving Credit Facility | Parent Company
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 150,000,000
Available expansion amount		50,000,000
Outstanding borrowings			$ 55,100,000		$ 55,100,000
Cal Water | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 400,000,000
Debt term		24 months
Available expansion amount		$ 150,000,000
Outstanding borrowings			$ 110,000,000		$ 10,000,000
Cal Water | First Mortgage Bond
Debt Instrument [Line Items]
Debt issued	$ 400,000,000
Cal Water | First Mortgage Bond | Series UUU
Debt Instrument [Line Items]
Extinguishment of debt	300,000,000
Cal Water | First Mortgage Bond | Series VVV
Debt Instrument [Line Items]
Debt issued	$ 100,000,000
Interest rate	3.40%
Cal Water | First Mortgage Bond | Series WWW
Debt Instrument [Line Items]
Debt issued	$ 100,000,000
Interest rate	4.07%
Cal Water | First Mortgage Bond | Series YYY
Debt Instrument [Line Items]
Debt issued	$ 200,000,000
Interest rate	4.17%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2019
Income Taxes [Line Items]
Income tax expense	$ 4,808	$ 4,051	$ 2,645	$ 3,587
Income tax benefit increase amount	800	4,800	900	2,600
Increase in pre-tax loss	2,900		5,600
Ratepayer net refund	107,000		107,000
Unrecognized tax benefits	10,600	11,500	10,600	11,500
Tax benefits that, if recognized, would affect the effective tax rate	$ 3,100	$ 2,200	$ 3,100	$ 2,200
Scenario, Forecast | Minimum
Income Taxes [Line Items]
Effective tax rate estimate					22.00%

Regulatory Assets and Liabili_3

Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 373,619	$ 373,619	$ 353,569
Total Regulatory Liabilities	202,760	202,760	211,275
Short-term portion of the regulatory assets	33,466	33,466	42,394
Short-term portion of the regulatory liabilities	17,855	17,855	12,213
Property-related temporary differences (tax benefits flowed through to customers)
Regulatory Assets and Liabilities
Total Regulatory Liabilities	180,141	180,141	180,205
Health care balancing account
Regulatory Assets and Liabilities
Total Regulatory Liabilities	3,817	3,817	3,516
Conservation program
Regulatory Assets and Liabilities
Total Regulatory Liabilities	6,599	6,599	6,880
Net WRAM and MCBA long-term payable
Regulatory Assets and Liabilities
Total Regulatory Liabilities	120	120	222
Tax accounting memorandum account
Regulatory Assets and Liabilities
Total Regulatory Liabilities	765	765	5,039
Cost of capital memorandum account
Regulatory Assets and Liabilities
Total Regulatory Liabilities	147	147	2,834
1,2,3 trichloropropane settlement proceeds
Regulatory Assets and Liabilities
Total Regulatory Liabilities	10,950	10,950	12,142
Other regulatory liabilities
Regulatory Assets and Liabilities
Total Regulatory Liabilities	221	221	437
Pension and retiree group health
Regulatory Assets and Liabilities
Total Regulatory Assets	156,618	156,618	156,947
Property-related temporary differences (tax benefits flowed through to customers)
Regulatory Assets and Liabilities
Total Regulatory Assets	100,626	100,626	99,376
Other accrued benefits
Regulatory Assets and Liabilities
Total Regulatory Assets	21,342	21,342	20,588
Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Total Regulatory Assets	30,460	30,460	17,134
Asset retirement obligations, net
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 19,140	19,140	18,197
Interim rates long-term accounts receivable
Regulatory Assets and Liabilities
Recovery Period	1 year
Total Regulatory Assets	$ 4,642	4,642	4,642
Tank coating
Regulatory Assets and Liabilities
Recovery Period	10 years
Total Regulatory Assets	$ 12,559	12,559	11,196
Health care balancing account
Regulatory Assets and Liabilities
Recovery Period	1 year
Total Regulatory Assets	$ 442	442	442
Pension balancing account
Regulatory Assets and Liabilities
Recovery Period	1 year
Total Regulatory Assets	$ 18,211	18,211	16,494
Other components of net periodic benefit cost
Regulatory Assets and Liabilities
Total Regulatory Assets	3,983	3,983	3,221
Other regulatory assets
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 5,596	$ 5,596	$ 5,332
Minimum | Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Recovery Period		1 year
Maximum | Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Recovery Period		2 years

Commitments and Contingencies -

Commitments and Contingencies - Other Disclosures (Details)	Jun. 30, 2019
Lessee, Lease, Description [Line Items]
Operating lease renewal term	25 years
Finance lease renewal term	25 years
Minimum
Lessee, Lease, Description [Line Items]
Operating lease term	1 year
Finance lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating lease term	50 years
Finance lease term	50 years

Commitments and Contingencies_2

Commitments and Contingencies - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Operating lease cost	$ 457	$ 878
Finance lease cost:
Amortization of right-of-use assets	313	626
Interest on lease liabilities	89	179
Total finance lease cost	402	805
Short-term lease cost	66	173
Variable lease cost	100	132
Total Lease Cost	$ 1,025	$ 1,988

Commitments and Contingencies_3

Commitments and Contingencies - Supplemental Balance Sheet Information (Details) $ in Thousands	Jun. 30, 2019USD ($)
Operating leases
Other assets	$ 14,241
Accrued expenses and other liabilities	1,309
Regulatory liabilities and other	12,897
Total	14,206
Finance leases
Utility plant	18,207
Accumulated depreciation and amortization	(9,059)
Net utility plant	9,148
Current maturities of long-term debt, net	660
Long-term debt, net	5,550
Total finance lease liabilities	$ 6,210
Weighted average remaining lease term
Operating leases	160 months
Finance leases	83 months
Weighted average discount rate
Operating leases	3.70%
Finance leases	5.50%

Commitments and Contingencies_4

Commitments and Contingencies - Supplemental Cash Flow Information (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 852
Operating cash flows from finance leases	179
Financing cash flows from finance leases	347
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	1,006
Finance leases	$ 672

Commitments and Contingencies_5

Commitments and Contingencies - Maturities of Lease Liabilities and Minimum Lease Payments (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Operating Leases
2019	$ 887
2020	1,809
2021	1,587
2022	1,460
2023	1,369
2024	1,175
Thereafter	9,938
Total lease payments	18,225
Less imputed interest	(4,019)
Total	14,206
Finance Leases
2019	490
2020	986
2021	987
2022	987
2023	1,506
2024	940
Thereafter	1,645
Total lease payments	7,541
Less imputed interest	(1,331)
Total	$ 6,210
Previous Lease Accounting Standard, Minimum Lease Payments
2019		$ 1,771
2020		1,709
2021		1,485
2022		1,355
2023		1,261
Thereafter		10,538
Total		$ 18,119

Commitments and Contingencies_6

Commitments and Contingencies - Contingencies (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Contingency loss recognized liability	$ 2.7	$ 2.3

Fair Value of Financial Asset_3

Fair Value of Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Fair Value of Financial Assets and Liabilities
Risk premium (as a percent)	1.83%
Advances for construction	$ 189,642	$ 186,342
Level 1
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	0	0
Advances for construction	0	0
Total	0	0
Level 2
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	862,181	849,551
Advances for construction	79,834	77,204
Total	942,015	926,755
Level 3
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	0	0
Advances for construction	0	0
Total	0	0
Cost
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	813,005	814,938
Advances for construction	189,642	186,342
Total	1,002,647	1,001,280
Total
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	862,181	849,551
Advances for construction	79,834	77,204
Total	$ 942,015	$ 926,755

Condensed Consolidating Finan_3

Condensed Consolidating Financial Statements - Additional Information (Details) - USD ($)	Jun. 30, 2019	Nov. 17, 2010
Cal Water
Debt Instrument [Line Items]
Ownership interest (as a percent)	100.00%
All Other Subsidiaries
Debt Instrument [Line Items]
Ownership interest (as a percent)	100.00%
First Mortgage Bonds, 5.500% due 2040 | Cal Water
Debt Instrument [Line Items]
Debt issued		$ 100,000,000
Interest rate		5.50%

Condensed Consolidating Finan_4

Condensed Consolidating Financial Statements - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Utility plant:
Utility plant	$ 3,346,165		$ 3,229,446
Less accumulated depreciation and amortization	(1,043,960)		(996,723)
Net utility plant	2,302,205		2,232,723
Current assets:
Cash and cash equivalents	54,560		47,176
Receivables and unbilled revenue	127,361		122,959
Receivables from affiliates	0		0
Other current assets	24,109		18,567
Total current assets	206,030		188,702
Other assets:
Regulatory assets	373,619		353,569
Investments in affiliates	0		0
Long-term affiliate notes receivable	0		0
Other assets	82,741		62,710
Total other assets	456,360		416,279
TOTAL ASSETS	2,964,595		2,837,704
Capitalization:
Common stockholders' equity	723,164	$ 714,129	730,157	$ 695,257	$ 688,853	$ 699,221	$ 699,221
Affiliate long-term debt	0		0
Long-term debt, net	807,693		710,027
Total capitalization	1,530,857		1,440,184
Current liabilities:
Current maturities of long-term debt, net	5,312		104,911
Short-term borrowings	165,100		65,100
Payables to affiliates	0		0
Accounts payable	97,376		95,580
Accrued expenses and other liabilities	63,601		55,575
Total current liabilities	331,389		321,166
Unamortized investment tax credits	1,649		1,649
Deferred income taxes	216,880		213,033
Pension and postretirement benefits other than pensions	201,476		193,538
Regulatory liabilities and other	264,027		256,522
Advances for construction	189,642		186,342
Contributions in aid of construction	228,675		225,270
TOTAL CAPITALIZATION AND LIABILITIES	2,964,595		2,837,704
Consolidating Adjustments
Utility plant:
Utility plant	(7,197)		(7,197)
Less accumulated depreciation and amortization	2,139		2,097
Net utility plant	(5,058)		(5,100)
Current assets:
Cash and cash equivalents	0		0
Receivables and unbilled revenue	0		0
Receivables from affiliates	(28,422)		(25,453)
Other current assets	0		0
Total current assets	(28,422)		(25,453)
Other assets:
Regulatory assets	0		0
Investments in affiliates	(723,345)		(733,156)
Long-term affiliate notes receivable	(26,965)		(27,829)
Other assets	(236)		(203)
Total other assets	(750,546)		(761,188)
TOTAL ASSETS	(784,026)		(791,741)
Capitalization:
Common stockholders' equity	(728,592)		(738,433)
Affiliate long-term debt	0		(27,828)
Long-term debt, net	(26,965)		0
Total capitalization	(755,557)		(766,261)
Current liabilities:
Current maturities of long-term debt, net	0		0
Short-term borrowings	0		0
Payables to affiliates	(28,422)		(25,453)
Accounts payable	0		0
Accrued expenses and other liabilities	0		0
Total current liabilities	(28,422)		(25,453)
Unamortized investment tax credits	0		0
Deferred income taxes	(32)		(43)
Pension and postretirement benefits other than pensions	0		0
Regulatory liabilities and other	(15)		16
Advances for construction	0		0
Contributions in aid of construction	0		0
TOTAL CAPITALIZATION AND LIABILITIES	(784,026)		(791,741)
Parent Company | Reportable Legal Entities
Utility plant:
Utility plant	1,318		1,318
Less accumulated depreciation and amortization	(1,060)		(1,013)
Net utility plant	258		305
Current assets:
Cash and cash equivalents	1,523		3,779
Receivables and unbilled revenue	0		126
Receivables from affiliates	27,087		21,318
Other current assets	379		80
Total current assets	28,989		25,303
Other assets:
Regulatory assets	0		0
Investments in affiliates	723,345		733,156
Long-term affiliate notes receivable	26,965		27,829
Other assets	490		133
Total other assets	750,800		761,118
TOTAL ASSETS	780,047		786,726
Capitalization:
Common stockholders' equity	723,164		730,157
Affiliate long-term debt	0		0
Long-term debt, net	0		0
Total capitalization	723,164		730,157
Current liabilities:
Current maturities of long-term debt, net	0		0
Short-term borrowings	55,100		55,100
Payables to affiliates	0		17
Accounts payable	0		0
Accrued expenses and other liabilities	343		107
Total current liabilities	55,443		55,224
Unamortized investment tax credits	0		0
Deferred income taxes	1,440		1,376
Pension and postretirement benefits other than pensions	0		0
Regulatory liabilities and other	0		(31)
Advances for construction	0		0
Contributions in aid of construction	0		0
TOTAL CAPITALIZATION AND LIABILITIES	780,047		786,726
Cal Water | Reportable Legal Entities
Utility plant:
Utility plant	3,132,488		3,021,437
Less accumulated depreciation and amortization	(981,960)		(938,072)
Net utility plant	2,150,528		2,083,365
Current assets:
Cash and cash equivalents	44,079		33,763
Receivables and unbilled revenue	121,618		118,632
Receivables from affiliates	1,219		4,074
Other current assets	21,840		16,907
Total current assets	188,756		173,376
Other assets:
Regulatory assets	369,320		349,414
Investments in affiliates	0		0
Long-term affiliate notes receivable	0		0
Other assets	77,721		58,959
Total other assets	447,041		408,373
TOTAL ASSETS	2,786,325		2,665,114
Capitalization:
Common stockholders' equity	648,366		659,340
Affiliate long-term debt	0		0
Long-term debt, net	807,163		709,444
Total capitalization	1,455,529		1,368,784
Current liabilities:
Current maturities of long-term debt, net	5,113		104,664
Short-term borrowings	110,000		10,000
Payables to affiliates	2,917		488
Accounts payable	93,307		92,310
Accrued expenses and other liabilities	59,872		53,655
Total current liabilities	271,209		261,117
Unamortized investment tax credits	1,649		1,649
Deferred income taxes	213,236		210,052
Pension and postretirement benefits other than pensions	201,476		193,538
Regulatory liabilities and other	257,124		250,720
Advances for construction	189,152		185,843
Contributions in aid of construction	196,950		193,411
TOTAL CAPITALIZATION AND LIABILITIES	2,786,325		2,665,114
All Other Subsidiaries | Reportable Legal Entities
Utility plant:
Utility plant	219,556		213,888
Less accumulated depreciation and amortization	(63,079)		(59,735)
Net utility plant	156,477		154,153
Current assets:
Cash and cash equivalents	8,958		9,634
Receivables and unbilled revenue	5,743		4,201
Receivables from affiliates	116		61
Other current assets	1,890		1,580
Total current assets	16,707		15,476
Other assets:
Regulatory assets	4,299		4,155
Investments in affiliates	0		0
Long-term affiliate notes receivable	0		0
Other assets	4,766		3,821
Total other assets	9,065		7,976
TOTAL ASSETS	182,249		177,605
Capitalization:
Common stockholders' equity	80,226		79,093
Affiliate long-term debt	0		27,828
Long-term debt, net	27,495		583
Total capitalization	107,721		107,504
Current liabilities:
Current maturities of long-term debt, net	199		247
Short-term borrowings	0		0
Payables to affiliates	25,505		24,948
Accounts payable	4,069		3,270
Accrued expenses and other liabilities	3,386		1,813
Total current liabilities	33,159		30,278
Unamortized investment tax credits	0		0
Deferred income taxes	2,236		1,648
Pension and postretirement benefits other than pensions	0		0
Regulatory liabilities and other	6,918		5,817
Advances for construction	490		499
Contributions in aid of construction	31,725		31,859
TOTAL CAPITALIZATION AND LIABILITIES	$ 182,249		$ 177,605

Condensed Consolidating Finan_5

Condensed Consolidating Financial Statements - Condensed Consolidating Statement of Income (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Condensed Consolidating Financial Statements
Operating revenue	$ 179,031		$ 174,938		$ 305,142	$ 309,491
Operations:
Water production costs	64,635		65,373		110,227	112,979
Administrative and general	25,434		24,383		54,531	50,702
Other operations	22,542		20,724		40,363	38,364
Maintenance	5,692		5,389		12,147	10,828
Depreciation and amortization	22,326		20,953		44,694	41,668
Income tax (benefit) expense	4,321		4,870		1,330	5,164
Property and other taxes	7,068		6,407		14,361	13,111
Total operating (income) expenses	152,018		148,099		277,653	272,816
Net operating income	27,013		26,839		27,489	36,675
Other income and expenses:
Non-regulated revenue	5,130		4,845		10,031	9,264
Non-regulated expenses	(3,900)		(6,115)		(6,119)	(11,552)
Other components of net periodic benefit cost	(1,192)		(2,463)		(2,451)	(5,009)
Allowance for equity funds used during construction	1,686		710		3,219	1,621
Income tax (expense) benefit on other income and expenses	(487)		819		(1,315)	1,577
Net other income (loss)	1,237		(2,204)		3,365	(4,099)
Interest expense:
Interest expense	12,178		10,134		23,253	19,332
Allowance for borrowed funds used during construction	(924)		(304)		(1,755)	(799)
Net interest expense	11,254		9,830		21,498	18,533
Equity earnings of subsidiaries	0		0		0	0
Net income (loss)	16,996	$ (7,640)	14,805	$ (762)	9,356	14,043
Consolidating Adjustments
Condensed Consolidating Financial Statements
Operating revenue	0		0		0	0
Operations:
Water production costs	0		0		0	0
Administrative and general	0		0		0	0
Other operations	(144)		(146)		(290)	(292)
Maintenance	0		0		0	0
Depreciation and amortization	(20)		(21)		(41)	(43)
Income tax (benefit) expense	218		201		436	398
Property and other taxes	0		0		0	0
Total operating (income) expenses	54		34		105	63
Net operating income	(54)		(34)		(105)	(63)
Other income and expenses:
Non-regulated revenue	(759)		(703)		(1,518)	(1,379)
Non-regulated expenses	0		0		0	0
Other components of net periodic benefit cost	0		0		0	0
Allowance for equity funds used during construction	0		0		0	0
Income tax (expense) benefit on other income and expenses	213		197		425	386
Net other income (loss)	(546)		(506)		(1,093)	(993)
Interest expense:
Interest expense	(614)		(557)		(1,227)	(1,088)
Allowance for borrowed funds used during construction	0		0		0	0
Net interest expense	(614)		(557)		(1,227)	(1,088)
Equity earnings of subsidiaries	(16,923)		(14,717)		(9,189)	(13,775)
Net income (loss)	(16,909)		(14,700)		(9,160)	(13,743)
Parent Company | Reportable Legal Entities
Condensed Consolidating Financial Statements
Operating revenue	0		0		0	0
Operations:
Water production costs	0		0		0	0
Administrative and general	23		0		23	0
Other operations	0		0		0	0
Maintenance	0		0		0	0
Depreciation and amortization	24		24		47	47
Income tax (benefit) expense	(144)		(122)		(279)	(200)
Property and other taxes	0		0		0	0
Total operating (income) expenses	(97)		(98)		(209)	(153)
Net operating income	97		98		209	153
Other income and expenses:
Non-regulated revenue	614		557		1,227	1,088
Non-regulated expenses	0		0		0	0
Other components of net periodic benefit cost	0		0		0	0
Allowance for equity funds used during construction	0		0		0	0
Income tax (expense) benefit on other income and expenses	(171)		(156)		(343)	(304)
Net other income (loss)	443		401		884	784
Interest expense:
Interest expense	467		411		926	669
Allowance for borrowed funds used during construction	0		0		0	0
Net interest expense	467		411		926	669
Equity earnings of subsidiaries	16,923		14,717		9,189	13,775
Net income (loss)	16,996		14,805		9,356	14,043
Cal Water | Reportable Legal Entities
Condensed Consolidating Financial Statements
Operating revenue	167,450		164,602		283,524	290,478
Operations:
Water production costs	62,143		63,209		105,569	108,832
Administrative and general	23,207		22,047		49,410	45,653
Other operations	20,857		19,138		36,979	35,355
Maintenance	5,423		5,192		11,646	10,436
Depreciation and amortization	20,814		19,664		41,701	39,277
Income tax (benefit) expense	3,792		4,463		687	4,646
Property and other taxes	6,305		5,682		12,811	11,689
Total operating (income) expenses	142,541		139,395		258,803	255,888
Net operating income	24,909		25,207		24,721	34,590
Other income and expenses:
Non-regulated revenue	4,881		4,739		9,509	8,983
Non-regulated expenses	(3,665)		(5,975)		(5,703)	(11,268)
Other components of net periodic benefit cost	(1,164)		(2,337)		(2,393)	(4,784)
Allowance for equity funds used during construction	1,686		710		3,219	1,621
Income tax (expense) benefit on other income and expenses	(486)		783		(1,296)	1,524
Net other income (loss)	1,252		(2,080)		3,336	(3,924)
Interest expense:
Interest expense	11,708		9,718		22,321	18,652
Allowance for borrowed funds used during construction	(862)		(270)		(1,638)	(728)
Net interest expense	10,846		9,448		20,683	17,924
Equity earnings of subsidiaries	0		0		0	0
Net income (loss)	15,315		13,679		7,374	12,742
All Other Subsidiaries | Reportable Legal Entities
Condensed Consolidating Financial Statements
Operating revenue	11,581		10,336		21,618	19,013
Operations:
Water production costs	2,492		2,164		4,658	4,147
Administrative and general	2,204		2,336		5,098	5,049
Other operations	1,829		1,732		3,674	3,301
Maintenance	269		197		501	392
Depreciation and amortization	1,508		1,286		2,987	2,387
Income tax (benefit) expense	455		328		486	320
Property and other taxes	763		725		1,550	1,422
Total operating (income) expenses	9,520		8,768		18,954	17,018
Net operating income	2,061		1,568		2,664	1,995
Other income and expenses:
Non-regulated revenue	394		252		813	572
Non-regulated expenses	(235)		(140)		(416)	(284)
Other components of net periodic benefit cost	(28)		(126)		(58)	(225)
Allowance for equity funds used during construction	0		0		0	0
Income tax (expense) benefit on other income and expenses	(43)		(5)		(101)	(29)
Net other income (loss)	88		(19)		238	34
Interest expense:
Interest expense	617		562		1,233	1,099
Allowance for borrowed funds used during construction	(62)		(34)		(117)	(71)
Net interest expense	555		528		1,116	1,028
Equity earnings of subsidiaries	0		0		0	0
Net income (loss)	$ 1,594		$ 1,021		$ 1,786	$ 1,001

Condensed Consolidating Finan_6

Condensed Consolidating Financial Statements - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Operating activities:
Net income	$ 16,996	$ (7,640)	$ 14,805	$ (762)	$ 9,356	$ 14,043
Adjustments to reconcile net income to net cash provided by operating activities:
Equity earnings of subsidiaries	0		0		0	0
Dividends received from affiliates					0	0
Depreciation and amortization					45,744	42,582
Change in value of life insurance contracts					(3,147)	817
Allowance for equity funds used during construction	(1,686)		(710)		(3,219)	(1,621)
Changes in operating assets and liabilities:
Changes in operating assets and liabilities					(16,837)	(16,389)
Other changes in noncurrent assets and liabilities					11,494	10,139
Net cash provided by operating activities					43,391	49,571
Investing activities:
Utility plant expenditures					(121,936)	(133,900)
Changes in affiliate advances					0	0
Issuance of affiliate short-term borrowings					0	0
Reduction of affiliates long-term debt					0	0
Life insurance proceeds					0	2,054
Purchase of life insurance contracts					0	(2,054)
Net cash used in investing activities					(121,936)	(133,900)
Financing Activities:
Short-term borrowings					190,000	111,000
Repayment of short-term borrowings					(90,000)	(61,000)
Proceeds from affiliate short-term borrowings					0	0
Changes in affiliate advances					0	0
Repayment of affiliates long-term borrowings					0	0
Issuance of long-term debt, net of expenses					398,442	0
Repayment of long-term debt					(401,358)	(12,264)
Advances and contributions in aid of construction					12,755	8,385
Refunds of advances for construction					(3,555)	(3,498)
Repurchase of common stock					(2,203)	(1,364)
Issuance of common stock					829	0
Dividends paid to non-affiliates					(19,000)	(18,017)
Dividends paid to affiliates					0	0
Net cash provided by financing activities					85,910	23,242
Change in cash, cash equivalents, and restricted cash					7,365	(61,087)
Cash, cash equivalents, and restricted cash at beginning of period		47,715		95,352	47,715	95,352
Cash, cash equivalents, and restricted cash at end of period	55,080		34,265		55,080	34,265
Consolidating Adjustments
Operating activities:
Net income	(16,909)		(14,700)		(9,160)	(13,743)
Adjustments to reconcile net income to net cash provided by operating activities:
Equity earnings of subsidiaries	16,923		14,717		9,189	13,775
Dividends received from affiliates					(19,000)	(18,017)
Depreciation and amortization					(41)	(43)
Change in value of life insurance contracts					0	0
Allowance for equity funds used during construction	0		0		0	0
Changes in operating assets and liabilities:
Changes in operating assets and liabilities					0	0
Other changes in noncurrent assets and liabilities					12	11
Net cash provided by operating activities					(19,000)	(18,017)
Investing activities:
Utility plant expenditures					0	0
Changes in affiliate advances					(1,238)	(3,187)
Issuance of affiliate short-term borrowings					4,300	3,700
Reduction of affiliates long-term debt					(848)	(818)
Life insurance proceeds						0
Purchase of life insurance contracts						0
Net cash used in investing activities					2,214	(305)
Financing Activities:
Short-term borrowings					0	0
Repayment of short-term borrowings					0	0
Proceeds from affiliate short-term borrowings					(4,300)	(3,700)
Changes in affiliate advances					1,238	3,187
Repayment of affiliates long-term borrowings					848	818
Issuance of long-term debt, net of expenses					0
Repayment of long-term debt					0	0
Advances and contributions in aid of construction					0	0
Refunds of advances for construction					0	0
Repurchase of common stock					0	0
Issuance of common stock					0
Dividends paid to non-affiliates					0	0
Dividends paid to affiliates					19,000	18,017
Net cash provided by financing activities					16,786	18,322
Change in cash, cash equivalents, and restricted cash					0	0
Cash, cash equivalents, and restricted cash at beginning of period		0		0	0	0
Cash, cash equivalents, and restricted cash at end of period	0		0		0	0
Parent Company | Reportable Legal Entities
Operating activities:
Net income	16,996		14,805		9,356	14,043
Adjustments to reconcile net income to net cash provided by operating activities:
Equity earnings of subsidiaries	(16,923)		(14,717)		(9,189)	(13,775)
Dividends received from affiliates					19,000	18,017
Depreciation and amortization					47	47
Change in value of life insurance contracts					0	0
Allowance for equity funds used during construction	0		0		0	0
Changes in operating assets and liabilities:
Changes in operating assets and liabilities					63	(417)
Other changes in noncurrent assets and liabilities					3,763	1,610
Net cash provided by operating activities					23,040	19,525
Investing activities:
Utility plant expenditures					0	0
Changes in affiliate advances					(1,453)	58
Issuance of affiliate short-term borrowings					(4,300)	(3,700)
Reduction of affiliates long-term debt					848	818
Life insurance proceeds						0
Purchase of life insurance contracts						0
Net cash used in investing activities					(4,905)	(2,824)
Financing Activities:
Short-term borrowings					0	0
Repayment of short-term borrowings					0	0
Proceeds from affiliate short-term borrowings					0	0
Changes in affiliate advances					(17)	0
Repayment of affiliates long-term borrowings					0	0
Issuance of long-term debt, net of expenses					0
Repayment of long-term debt					0	0
Advances and contributions in aid of construction					0	0
Refunds of advances for construction					0	0
Repurchase of common stock					(2,203)	(1,364)
Issuance of common stock					829
Dividends paid to non-affiliates					(19,000)	(18,017)
Dividends paid to affiliates					0	0
Net cash provided by financing activities					(20,391)	(19,381)
Change in cash, cash equivalents, and restricted cash					(2,256)	(2,680)
Cash, cash equivalents, and restricted cash at beginning of period		3,779		4,728	3,779	4,728
Cash, cash equivalents, and restricted cash at end of period	1,523		2,048		1,523	2,048
Cal Water | Reportable Legal Entities
Operating activities:
Net income	15,315		13,679		7,374	12,742
Adjustments to reconcile net income to net cash provided by operating activities:
Equity earnings of subsidiaries	0		0		0	0
Dividends received from affiliates					0	0
Depreciation and amortization					42,717	40,146
Change in value of life insurance contracts					(3,147)	817
Allowance for equity funds used during construction	(1,686)		(710)		(3,219)	(1,621)
Changes in operating assets and liabilities:
Changes in operating assets and liabilities					(16,581)	(16,439)
Other changes in noncurrent assets and liabilities					6,289	8,087
Net cash provided by operating activities					33,433	43,732
Investing activities:
Utility plant expenditures					(116,384)	(128,683)
Changes in affiliate advances					2,856	3,323
Issuance of affiliate short-term borrowings					0	0
Reduction of affiliates long-term debt					0	0
Life insurance proceeds						2,054
Purchase of life insurance contracts						(2,054)
Net cash used in investing activities					(113,528)	(125,360)
Financing Activities:
Short-term borrowings					190,000	111,000
Repayment of short-term borrowings					(90,000)	(61,000)
Proceeds from affiliate short-term borrowings					0	0
Changes in affiliate advances					2,430	129
Repayment of affiliates long-term borrowings					0	0
Issuance of long-term debt, net of expenses					398,442
Repayment of long-term debt					(401,256)	(12,136)
Advances and contributions in aid of construction					12,679	8,029
Refunds of advances for construction					(3,554)	(3,489)
Repurchase of common stock					0	0
Issuance of common stock					0
Dividends paid to non-affiliates					0	0
Dividends paid to affiliates					(18,348)	(17,330)
Net cash provided by financing activities					90,393	25,203
Change in cash, cash equivalents, and restricted cash					10,298	(56,425)
Cash, cash equivalents, and restricted cash at beginning of period		34,238		81,453	34,238	81,453
Cash, cash equivalents, and restricted cash at end of period	44,536		25,028		44,536	25,028
All Other Subsidiaries | Reportable Legal Entities
Operating activities:
Net income	1,594		1,021		1,786	1,001
Adjustments to reconcile net income to net cash provided by operating activities:
Equity earnings of subsidiaries	0		0		0	0
Dividends received from affiliates					0	0
Depreciation and amortization					3,021	2,432
Change in value of life insurance contracts					0	0
Allowance for equity funds used during construction	0		0		0	0
Changes in operating assets and liabilities:
Changes in operating assets and liabilities					(319)	467
Other changes in noncurrent assets and liabilities					1,430	431
Net cash provided by operating activities					5,918	4,331
Investing activities:
Utility plant expenditures					(5,552)	(5,217)
Changes in affiliate advances					(165)	(194)
Issuance of affiliate short-term borrowings					0	0
Reduction of affiliates long-term debt					0	0
Life insurance proceeds						0
Purchase of life insurance contracts						0
Net cash used in investing activities					(5,717)	(5,411)
Financing Activities:
Short-term borrowings					0	0
Repayment of short-term borrowings					0	0
Proceeds from affiliate short-term borrowings					4,300	3,700
Changes in affiliate advances					(3,651)	(3,316)
Repayment of affiliates long-term borrowings					(848)	(818)
Issuance of long-term debt, net of expenses					0
Repayment of long-term debt					(102)	(128)
Advances and contributions in aid of construction					76	356
Refunds of advances for construction					(1)	(9)
Repurchase of common stock					0	0
Issuance of common stock					0
Dividends paid to non-affiliates					0	0
Dividends paid to affiliates					(652)	(687)
Net cash provided by financing activities					(878)	(902)
Change in cash, cash equivalents, and restricted cash					(677)	(1,982)
Cash, cash equivalents, and restricted cash at beginning of period		$ 9,698		$ 9,171	9,698	9,171
Cash, cash equivalents, and restricted cash at end of period	$ 9,021		$ 7,189		$ 9,021	$ 7,189

Immaterial Restatement of Pri_3

Immaterial Restatement of Prior Period Financial Statements (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Operating revenue	$ 179,031		$ 174,938		$ 305,142	$ 309,491
Operating expenses:
Income taxes	4,321		4,870		1,330	5,164
Total operating expenses			148,099			272,816
Net operating income	27,013		26,839		27,489	36,675
Net income	$ 16,996	$ (7,640)	$ 14,805	$ (762)	$ 9,356	$ 14,043
Earnings per share:
Basic (in dollars per share)	$ 0.35		$ 0.31		$ 0.19	$ 0.29
Diluted (in dollars per share)	$ 0.35		$ 0.31		$ 0.19	$ 0.29
Retained earnings	$ 382,409		$ 358,538	352,747	$ 382,409	$ 358,538	$ 392,053	$ 362,512
Total common stockholders’ equity	723,164	714,129	695,257	688,853	723,164	695,257	$ 730,157	699,221	$ 699,221
Operating activities:
Net income (loss)	$ 16,996	$ (7,640)	14,805	(762)	9,356	14,043
Other changes in noncurrent assets and liabilities					11,494	10,139
Net cash provided by operating activities					$ 43,391	49,571
Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Operating revenue			2,306			4,612
Operating expenses:
Income taxes			523			1,046
Total operating expenses			523			1,046
Net operating income			1,783			3,566
Net income			$ 1,783			$ 3,566
Earnings per share:
Basic (in dollars per share)			$ 0.04			$ 0.07
Diluted (in dollars per share)			$ 0.04			$ 0.07
Retained earnings			$ 9,325	7,542		$ 9,325		5,759
Total common stockholders’ equity			9,325	7,542		9,325		5,759
Operating activities:
Net income (loss)			1,783			3,566
Other changes in noncurrent assets and liabilities						(3,566)
Net cash provided by operating activities						0
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Operating revenue			172,632			304,879
Operating expenses:
Income taxes			4,347			4,118
Total operating expenses			147,576			271,770
Net operating income			25,056			33,109
Net income			$ 13,022			$ 10,477
Earnings per share:
Basic (in dollars per share)			$ 0.27			$ 0.22
Diluted (in dollars per share)			$ 0.27			$ 0.22
Retained earnings			$ 349,213	345,205		$ 349,213		356,753
Total common stockholders’ equity			685,932	$ 681,311		685,932		$ 693,462
Operating activities:
Net income (loss)			$ 13,022			10,477
Other changes in noncurrent assets and liabilities						13,705
Net cash provided by operating activities						$ 49,571