California Water Service (CWT) 10-Q 31 Oct 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2019shares
Document and Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Document Transition Report	false
Entity File Number	1-13883
Entity Registrant Name	CALIFORNIA WATER SERVICE GROUP
Entity Central Index Key	0001035201
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
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	48,145,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS Unaudited - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Utility plant:
Utility plant	$ 3,411,219	$ 3,229,446
Less accumulated depreciation and amortization	(1,067,965)	(996,723)
Net utility plant	2,343,254	2,232,723
Current assets:
Cash and cash equivalents	51,257	47,176
Receivables:
Customers	45,624	30,037
Regulatory balancing accounts	33,437	42,394
Other	16,977	17,101
Unbilled revenue	42,562	33,427
Materials and supplies at weighted average cost	7,804	6,586
Taxes, prepaid expenses, and other assets	14,395	11,981
Total current assets	212,056	188,702
Other assets:
Regulatory assets	382,484	353,569
Goodwill	2,615	2,615
Other assets	82,845	60,095
Total other assets	467,944	416,279
TOTAL ASSETS	3,023,254	2,837,704
Capitalization:
Common stock, $0.01 par value; 68,000 shares authorized, 48,145 and 48,065 outstanding in 2019 and 2018, respectively	481	481
Additional paid-in capital	341,988	337,623
Retained earnings	415,326	392,053
Total common stockholders’ equity	757,795	730,157
Long-term debt, net	807,478	710,027
Total capitalization	1,565,273	1,440,184
Current liabilities:
Current maturities of long-term debt, net	5,280	104,911
Short-term borrowings	155,100	65,100
Accounts payable	108,593	95,580
Regulatory balancing accounts	6,887	12,213
Accrued interest	14,410	5,674
Accrued expenses and other liabilities	43,674	37,688
Total current liabilities	333,944	321,166
Unamortized investment tax credits	1,649	1,649
Deferred income taxes	229,237	213,033
Pension and postretirement benefits other than pensions	203,557	193,538
Regulatory liabilities and other	260,812	256,522
Advances for construction	190,272	186,342
Contributions in aid of construction	238,510	225,270
Commitments and contingencies (Note 10)
TOTAL CAPITALIZATION AND LIABILITIES	$ 3,023,254	$ 2,837,704

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS Unaudited (Parenthetical) - $ / shares shares in Thousands	Sep. 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	68,000
Common stock, shares outstanding (in shares)	48,145	48,065

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME Unaudited - USD ($) shares in Thousands, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Operating revenue	$ 232,537			$ 221,288			$ 537,679	$ 530,779
Operations:
Water production costs	80,568			78,818			190,795	191,797
Administrative and general	26,779			26,493			81,310	77,195
Other operations	24,550			21,943			64,913	60,307
Maintenance	7,065			6,768			19,212	17,596
Depreciation and amortization	22,273			21,009			66,967	62,677
Income taxes	12,194			11,786			13,524	16,950
Property and other taxes	7,541			7,142			21,902	20,253
Total operating (income) expenses	180,970			173,959			458,623	446,775
Net operating income	51,567			47,329			79,056	84,004
Other income and expenses:
Non-regulated revenue	4,118			4,703			14,149	13,967
Non-regulated expenses	(4,351)			(4,897)			(10,470)	(16,449)
Other components of net periodic benefit cost	(1,857)			(1,975)			(4,308)	(6,984)
Allowance for equity funds used during construction	1,868			1,023			5,087	2,644
Income tax benefit on other income and expenses	330			305			(985)	1,882
Net other income (loss)	108			(841)			3,473	(4,940)
Interest expense:
Interest expense	10,279			10,875			33,532	30,207
Allowance for borrowed funds used during construction	(1,028)			(560)			(2,783)	(1,359)
Net interest expense	9,251			10,315			30,749	28,848
Net income	$ 42,424	$ 16,996	$ (7,640)	$ 36,173	$ 14,805	$ (762)	$ 51,780	$ 50,216
Earnings per share:
Basic (in dollars per share)	$ 0.88			$ 0.75			$ 1.08	$ 1.04
Diluted (in dollars per share)	$ 0.88			$ 0.75			$ 1.08	$ 1.04
Weighted average shares outstanding:
Basic (in shares)	48,141			48,070			48,121	48,058
Diluted (in shares)	48,141			48,070			48,121	48,058

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS Unaudited - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating activities:
Net income	$ 51,780	$ 50,216
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	68,522	64,131
Change in value of life insurance contracts	(3,433)	124
Allowance for equity funds used during construction	(5,087)	(2,644)
Changes in operating assets and liabilities:
Receivables and unbilled revenue	(29,436)	(18,471)
Accounts payable	16,735	18,133
Other current assets	(3,937)	(1,392)
Other current liabilities	11,597	8,762
Other changes in noncurrent assets and liabilities	21,602	644
Net cash provided by operating activities	128,343	119,503
Investing activities:
Utility plant expenditures	(194,942)	(212,856)
Life insurance proceeds	0	3,491
Purchase of life insurance contracts	(2,216)	(4,925)
Net cash used in investing activities	(197,158)	(214,290)
Financing activities:
Short-term borrowings	210,000	141,000
Repayment of short-term borrowings	(120,000)	(341,000)
Issuance of long-term debt, net of expenses of $1,569 for 2019 and $617 for 2018	398,431	299,383
Repayment of long-term debt	(401,630)	(12,499)
Advances and contributions in aid of construction	21,266	13,630
Refunds of advances for construction	(5,560)	(5,462)
Repurchase of common stock	(2,355)	(1,496)
Issuance of common stock	1,278	0
Dividends paid	(28,507)	(27,029)
Net cash provided by financing activities	72,923	66,527
Change in cash, cash equivalents, and restricted cash	4,108	(28,260)
Cash, cash equivalents, and restricted cash at beginning of period	47,715	95,352
Cash, cash equivalents, and restricted cash at end of period	51,823	67,092
Supplemental information:
Cash paid for interest (net of amounts capitalized)	22,060	19,956
Supplemental disclosure of non-cash activities:
Accrued payables for investments in utility plant	31,676	32,328
Utility plant contribution by developers	$ 23,955	$ 14,807

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS Unaudited (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Statement of Cash Flows [Abstract]
Expenses of issuance of long-term debt	$ 1,569	$ 617

Organization and Operations and

Organization and Operations and Basis of Presentation	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 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 nine months ended September 30, 2019 and 2018: Three Months Ended September 30 2019 2018 Revenue from contracts with customers $ 214,963 $ 209,541 Regulatory balancing account revenue 17,574 11,747 Total operating revenue $ 232,537 $ 221,288 Nine Months Ended September 30 2019 2018 Revenue from contracts with customers $ 499,840 $ 515,567 Regulatory balancing account revenue 37,839 15,212 Total operating revenue $ 537,679 $ 530,779 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 nine months ended September 30, 2019 and 2018: Three Months Ended September 30 2019 2018 Residential $ 139,137 $ 138,939 Business 38,247 38,538 Industrial 9,077 8,987 Public authorities 12,482 12,180 Other (a) 16,020 10,897 Total revenue from contracts with customers $ 214,963 $ 209,541 Nine Months Ended September 30 2019 2018 Residential $ 330,745 $ 340,107 Business 95,433 97,720 Industrial 23,866 24,507 Public authorities 24,566 25,875 Other (a) 25,230 27,358 Total revenue from contracts with customers $ 499,840 $ 515,567 (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 nine months ended September 30, 2019 and 2018: Three Months Ended September 30 2019 2018 Operating and maintenance revenue $ 2,929 $ 2,816 Other non-regulated revenue 626 1,328 Non-regulated revenue from contracts with customers $ 3,555 $ 4,144 Lease revenue $ 563 $ 559 Total non-regulated revenue $ 4,118 $ 4,703 Nine Months Ended September 30 2019 2018 Operating and maintenance revenue $ 9,248 $ 8,278 Other non-regulated revenue 3,189 4,053 Non-regulated revenue from contracts with customers $ 12,437 $ 12,331 Lease revenue $ 1,712 $ 1,636 Total non-regulated revenue $ 14,149 $ 13,967 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 $ 3,153 2020 2,587 2021 1,880 2022 1,078 2023 584 Thereafter 871 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: September 30, 2019 December 31, 2018 Cash and cash equivalents 51,257 47,176 Restricted cash (included in "taxes, prepaid expenses and other assets") 566 539 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 51,823 $ 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 non-lease 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	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Stock-based Compensation	Stock-based Compensation Equity Incentive Plan The following table lists the number of annual Restricted Stock Awards (RSAs) granted and canceled during the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30 Nine Months Ended September 30 2019 2018 2019 2018 RSAs granted — 1,138 36,183 47,273 RSAs canceled 2,739 3,214 14,394 16,520 During the first nine 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. The following table lists the number of Restricted Stock Unit Awards (RSUs) granted, issued, and canceled during the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30 Nine Months Ended September 30 2019 2018 2019 2018 RSUs granted — — 26,473 28,594 RSUs issued — — 62,726 48,753 RSUs canceled — — 31,177 24,009 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 $5.3 million and $2.3 million for the nine months ended September 30, 2019 and 2018, respectively. For the three months ended September 30, 2019 and 2018, the Company has recorded compensation costs for the RSAs and RSUs in the amount of $1.4 million and $0.8 million , respectively.

Equity

Equity	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Equity	Equity On October 31, 2019, the Company entered into an equity distribution agreement with Morgan Stanley & Co., LLC, Robert W. Baird & Co. Incorporated, Blaylock Van, LLC and Wells Fargo Securities, LLC to sell shares of its common stock having an aggregate gross sales price of up to $300.0 million from time to time depending on market conditions through an at-the-market equity program over the next three years . The Company intends to use the net proceeds from these sales, after deducting commissions on such sales and offering expenses, for general corporate purposes, which may include working capital, construction and acquisition expenditures, investments and repurchases, and redemptions of securities. The Company’s changes in total common stockholders’ equity for the nine months ended September 30, 2019 and 2018 were as follows: Nine months ended September 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 Net income 42,424 42,424 Issuance of common stock 9 — 1,866 — 1,866 Repurchase of common stock (4 ) — (152 ) — (152 ) Dividends paid on common stock ($0.1975 per share) (9,507 ) (9,507 ) Balance at September 30, 2019 48,145 481 341,988 415,326 757,795 Nine months ended September 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 Net income 36,173 36,173 Issuance of common stock 1 — 853 — 853 Repurchase of common stock (3 ) — (131 ) — (131 ) Dividends paid on common stock ($0.1875 per share) (9,012 ) (9,012 ) Balance at September 30, 2018 48,068 481 336,960 385,699 723,140

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 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 September 30 2019 2018 (In thousands, except per share data) Net income available to common stockholders $ 42,424 $ 36,173 Weighted average common shares outstanding, basic 48,141 48,070 Weighted average common shares outstanding, dilutive 48,141 48,070 Earnings per share - basic $ 0.88 $ 0.75 Earnings per share - diluted $ 0.88 $ 0.75 Nine Months Ended September 30 2019 2018 (In thousands, except per share data) Net income available to common stockholders $ 51,780 $ 50,216 Weighted average common shares outstanding, basic 48,121 48,058 Weighted average common shares outstanding, dilutive 48,121 48,058 Earnings per share - basic $ 1.08 $ 1.04 Earnings per share - diluted $ 1.08 $ 1.04

Pension Plan and Other Postreti

Pension Plan and Other Postretirement Benefits	9 Months Ended
	Sep. 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 $12.5 million and $42.3 million for the nine months ended September 30, 2019 and 2018, respectively. Cash contributions made by the Company related to the other postretirement benefit plans were $5.6 million and $8.0 million for the nine months ended September 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 September 30 Pension Plan Other Benefits 2019 2018 2019 2018 Service cost $ 6,910 $ 6,966 $ 2,082 $ 1,966 Interest cost 6,941 6,007 1,407 1,183 Expected return on plan assets (7,581 ) (7,052 ) (1,475 ) (1,397 ) Amortization of prior service cost 1,262 1,263 49 11 Recognized net actuarial loss 1,821 2,791 214 242 Net periodic benefit cost $ 9,353 $ 9,975 $ 2,277 $ 2,005 Nine Months Ended September 30 Pension Plan Other Benefits 2019 2018 2019 2018 Service cost $ 20,039 $ 21,770 $ 5,606 $ 7,066 Interest cost 20,225 17,996 4,081 4,152 Expected return on plan assets (22,714 ) (20,777 ) (4,346 ) (4,229 ) Amortization of prior service cost 3,786 3,789 148 32 Recognized net actuarial loss 4,445 8,386 421 1,789 Net periodic benefit cost $ 25,781 $ 31,164 $ 5,910 $ 8,810 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	9 Months Ended
	Sep. 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 $550.0 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 $150.0 million under the Company’s revolving credit facility. Cal Water may borrow up to $400.0 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 $150.0 million under the Cal Water facility and $50.0 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 September 30, 2019 and December 31, 2018. There were $100.0 million and $10.0 million of borrowings on the Cal Water line of credit as of September 30, 2019 and December 31, 2018, respectively. The average borrowing rate for borrowings on the Company and Cal Water lines of credit during the nine months ended September 30, 2019 was 3.38% compared to 2.88% for the same period last year.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 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 September 30 2019 2018 Income tax expense $ 11,864 $ 11,481 Nine Months Ended September 30 2019 2018 Income tax expense $ 14,509 $ 15,068 The income tax expense increased $0.4 million to $11.9 million for the three months ended September 30, 2019 as compared to the three months ended September 30, 2018. The increase is due to an increase in pre-tax net income of $6.6 million for the three months ended September 30, 2019 as compared to the three months ended September 30, 2018. The income tax expense decreased $0.6 million to $14.5 million for the nine months ended September 30, 2019 as compared to the nine months ended September 30, 2018. The decrease is due to higher income tax benefit for the nine months ended September 30, 2019 as compared to the nine months ended September 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 $9.7 million as of September 30, 2019 and 2018, respectively. Included in the balance of unrecognized tax benefits as of September 30, 2019 and 2018 are approximately $3.1 million and $2.9 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	9 Months Ended
	Sep. 30, 2019
Regulated Operations [Abstract]
Regulatory Assets and Liabilities	Regulatory Assets and Liabilities Regulatory assets and liabilities were comprised of the following as of September 30, 2019 and December 31, 2018 : Recovery Period September 30, 2019 December 31, 2018 Regulatory Assets Pension and retiree group health Indefinitely $ 156,453 $ 156,947 Property-related temporary differences (tax benefits flowed through to customers) Indefinitely 100,943 99,376 Other accrued benefits Indefinitely 21,183 20,588 Net WRAM and MCBA long-term accounts receivable 1-2 years 30,454 17,134 Asset retirement obligations, net Indefinitely 19,619 18,197 Interim rates long-term accounts receivable 1 year 4,642 4,642 Tank coating 10 years 13,745 11,196 Recoverable property losses 10 years 5,539 1,275 Pension balancing account 1 year 20,158 16,494 Other components of net periodic benefit cost Indefinitely 4,641 3,221 Other regulatory assets Various 5,107 4,499 Total Regulatory Assets $ 382,484 $ 353,569 Regulatory Liabilities Future tax benefits due to customers $ 180,207 $ 180,205 Health care balancing account 4,315 3,516 Conservation program 5,659 6,880 Net WRAM and MCBA long-term payable 67 222 Tax accounting memorandum account 785 5,039 Cost of capital memorandum account 148 2,834 1,2,3 trichloropropane settlement proceeds 9,204 12,142 Other regulatory liabilities 272 437 Total Regulatory Liabilities $ 200,657 $ 211,275 Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets were $33.4 million as of September 30, 2019 and $42.4 million as of December 31, 2018 . As of September 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 $6.9 million as of September 30, 2019 and $12.2 million as of December 31, 2018 . The short-term regulatory liabilities as of September 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	9 Months Ended
	Sep. 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 is 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 contract 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 September 30, 2019 Operating leases Other assets $ 14,349 Accrued expenses and other liabilities $ 1,421 Regulatory liabilities and other 12,885 Total operating lease liabilities $ 14,306 Finance leases Utility plant $ 18,207 Accumulated depreciation and amortization (9,352 ) Net utility plant $ 8,855 Current maturities of long-term debt, net $ 670 Long-term debt, net 5,378 Total finance lease liabilities $ 6,048 Weighted average remaining lease term Operating leases 155 months Finance leases 80 months Weighted average discount rate Operating leases 3.7 % Finance leases 5.5 % The components of lease expense were as follows: Three Months Ended September 30 Nine Months Ended September 30 2019 Operating lease cost $ 490 $ 1,368 Finance lease cost: Amortization of right-of-use assets $ 292 $ 918 Interest on lease liabilities 85 264 Total finance lease cost $ 377 $ 1,182 Short-term lease cost $ 543 $ 716 Variable lease cost 66 198 Total lease cost $ 1,476 $ 3,464 Supplemental cash flow information related to leases was as follows: Nine Months Ended September 30 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,322 Operating cash flows from finance leases 264 Financing cash flows from finance leases 508 Non-cash activities: right-of-use assets obtained in exchange for lease obligations: Operating leases 1,697 Finance leases 672 Maturities of lease liabilities as of September 30, 2019 are as follows: Year Ending December 31, Operating Leases Finance Leases 2019 (a) $ 451 $ 245 2020 1,892 986 2021 1,673 987 2022 1,516 987 2023 1,396 1,506 2024 1,253 940 Thereafter 10,067 1,645 Total lease payments $ 18,248 $ 7,296 Less imputed interest $ (3,942 ) $ (1,248 ) Total $ 14,306 $ 6,048 (a) Excludes payments made for the first nine 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 September 30, 2019 and December 31, 2018, the Company recognized a liability of $2.6 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	9 Months Ended
	Sep. 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. September 30, 2019 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 812,758 — $ 912,402 — $ 912,402 Advances for construction 190,272 — 79,818 — 79,818 Total $ 1,003,030 $ — $ 992,220 $ — $ 992,220 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	9 Months Ended
	Sep. 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 September 30, 2019 and December 31, 2018, the Condensed Consolidating Statements of Income for the three and nine months ended September 30, 2019 and 2018, and the Condensed Consolidating Statements of Cash Flows for the nine months ended September 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 September 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 3,194,372 $ 222,726 $ (7,197 ) $ 3,411,219 Less accumulated depreciation and amortization (1,083 ) (1,004,387 ) (64,654 ) 2,159 (1,067,965 ) Net utility plant 235 2,189,985 158,072 (5,038 ) 2,343,254 Current assets: Cash and cash equivalents 2,408 39,187 9,662 — 51,257 Receivables and unbilled revenue — 133,281 5,319 — 138,600 Receivables from affiliates 28,896 540 214 (29,650 ) — Other current assets 235 19,435 2,529 — 22,199 Total current assets 31,539 192,443 17,724 (29,650 ) 212,056 Other assets: Regulatory assets — 377,962 4,522 — 382,484 Investments in affiliates 756,177 — — (756,177 ) — Long-term affiliate notes receivable 26,288 — — (26,288 ) — Other assets 460 80,480 4,692 (214 ) 85,460 Total other assets 782,925 458,442 9,214 (782,679 ) 467,944 TOTAL ASSETS $ 814,699 $ 2,840,870 $ 185,010 $ (817,367 ) $ 3,023,254 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 757,795 $ 679,037 $ 82,366 $ (761,403 ) $ 757,795 Affiliate long-term debt — — 26,288 (26,288 ) — Long-term debt, net — 807,019 459 — 807,478 Total capitalization 757,795 1,486,056 109,113 (787,691 ) 1,565,273 Current liabilities: Current maturities of long-term debt, net — 5,122 158 — 5,280 Short-term borrowings 55,100 100,000 — — 155,100 Payables to affiliates — 4,906 24,744 (29,650 ) — Accounts payable — 103,748 4,845 — 108,593 Accrued expenses and other liabilities 329 60,621 4,021 — 64,971 Total current liabilities 55,429 274,397 33,768 (29,650 ) 333,944 Unamortized investment tax credits — 1,649 — — 1,649 Deferred income taxes 1,475 224,549 3,213 — 229,237 Pension and postretirement benefits other than pensions — 203,557 — (26 ) 203,557 Regulatory liabilities and other — 253,843 6,953 — 260,812 Advances for construction — 189,781 491 — 190,272 Contributions in aid of construction — 207,038 31,472 — 238,510 TOTAL CAPITALIZATION AND LIABILITIES $ 814,699 $ 2,840,870 $ 185,010 $ (817,367 ) $ 3,023,254 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 September 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 219,261 $ 13,276 $ — $ 232,537 Operating expenses: Operations: Water production costs — 78,048 2,520 — 80,568 Administrative and general — 24,498 2,281 — 26,779 Other operations — 22,872 1,825 (147 ) 24,550 Maintenance — 6,823 242 — 7,065 Depreciation and amortization 23 20,770 1,501 (21 ) 22,273 Income tax (benefit) expense (132 ) 11,332 779 215 12,194 Property and other taxes — 6,620 921 — 7,541 Total operating (income) expenses (109 ) 170,963 10,069 47 180,970 Net operating income 109 48,298 3,207 (47 ) 51,567 Other income and expenses: Non-regulated revenue 599 3,865 399 (745 ) 4,118 Non-regulated expenses — (3,907 ) (444 ) — (4,351 ) Other components of net periodic benefit cost — (1,784 ) (73 ) — (1,857 ) Allowance for equity funds used during construction — 1,868 — — 1,868 Income tax (expense) benefit on other income and expenses (168 ) 268 22 208 330 Net other income (loss) 431 310 (96 ) (537 ) 108 Interest: Interest expense 450 9,820 608 (599 ) 10,279 Allowance for borrowed funds used during construction — (954 ) (74 ) — (1,028 ) Net interest expense 450 8,866 534 (599 ) 9,251 Equity earnings of subsidiaries 42,334 — — (42,334 ) — Net income $ 42,424 $ 39,742 $ 2,577 $ (42,319 ) $ 42,424 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended September 30, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 208,695 $ 12,593 $ — $ 221,288 Operating expenses: Operations: Water production costs — 76,317 2,501 — 78,818 Administrative and general — 23,878 2,615 — 26,493 Other operations — 20,271 1,816 (144 ) 21,943 Maintenance — 6,538 230 — 6,768 Depreciation and amortization 23 19,632 1,376 (22 ) 21,009 Income tax (benefit) expense (142 ) 10,435 1,271 222 11,786 Property and other taxes — 6,205 937 — 7,142 Total operating (income) expenses (119 ) 163,276 10,746 56 173,959 Net operating income 119 45,419 1,847 (56 ) 47,329 Other income and expenses: Non-regulated revenue 628 4,589 259 (773 ) 4,703 Non-regulated expenses — (4,675 ) (222 ) — (4,897 ) Other components of net periodic benefit cost — (1,834 ) (141 ) — (1,975 ) Allowance for equity funds used during construction — 1,023 — — 1,023 Income tax (expense) benefit on other income and expenses (176 ) 252 13 216 305 Net other income (loss) 452 (645 ) (91 ) (557 ) (841 ) Interest: Interest expense 486 10,443 574 (628 ) 10,875 Allowance for borrowed funds used during construction — (522 ) (38 ) — (560 ) Net interest expense 486 9,921 536 (628 ) 10,315 Equity earnings of subsidiaries 36,088 — — (36,088 ) — Net income $ 36,173 $ 34,853 $ 1,220 $ (36,073 ) $ 36,173 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the nine months ended September 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 502,785 $ 34,894 $ — $ 537,679 Operating expenses: Operations: Water production costs — 183,617 7,178 — 190,795 Administrative and general 23 73,908 7,379 — 81,310 Other operations — 59,851 5,499 (437 ) 64,913 Maintenance — 18,469 743 — 19,212 Depreciation and amortization 70 62,471 4,488 (62 ) 66,967 Income tax (benefit) expense (411 ) 12,019 1,265 651 13,524 Property and other taxes — 19,431 2,471 — 21,902 Total operating (income) expenses (318 ) 429,766 29,023 152 458,623 Net operating income 318 73,019 5,871 (152 ) 79,056 Other income and expenses: Non-regulated revenue 1,826 13,374 1,212 (2,263 ) 14,149 Non-regulated expenses — (9,610 ) (860 ) — (10,470 ) Other components of net periodic benefit cost — (4,177 ) (131 ) — (4,308 ) Allowance for equity funds used during construction — 5,087 — — 5,087 Income tax expense on other income and expenses (511 ) (1,028 ) (79 ) 633 (985 ) Net other income 1,315 3,646 142 (1,630 ) 3,473 Interest: Interest expense 1,376 32,141 1,841 (1,826 ) 33,532 Allowance for borrowed funds used during construction — (2,592 ) (191 ) — (2,783 ) Net interest expense 1,376 29,549 1,650 (1,826 ) 30,749 Equity earnings of subsidiaries 51,523 — — (51,523 ) — Net income $ 51,780 $ 47,116 $ 4,363 $ (51,479 ) $ 51,780 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the nine months ended September 30, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 499,173 $ 31,606 $ — $ 530,779 Operating expenses: Operations: Water production costs — 185,149 6,648 — 191,797 Administrative and general — 69,531 7,664 — 77,195 Other operations — 55,626 5,117 (436 ) 60,307 Maintenance — 16,974 622 — 17,596 Depreciation and amortization 70 58,909 3,763 (65 ) 62,677 Income tax (benefit) expense (342 ) 15,081 1,591 620 16,950 Property and other taxes — 17,894 2,359 — 20,253 Total operating (income) expenses (272 ) 419,164 27,764 119 446,775 Net operating income 272 80,009 3,842 (119 ) 84,004 Other income and expenses: Non-regulated revenue 1,716 13,572 831 (2,152 ) 13,967 Non-regulated expenses — (15,943 ) (506 ) — (16,449 ) Other components of net periodic benefit cost — (6,618 ) (366 ) — (6,984 ) Allowance for equity funds used during construction — 2,644 — — 2,644 Income tax (expense) benefit on other income and expenses (480 ) 1,776 (16 ) 602 1,882 Net other income (loss) 1,236 (4,569 ) (57 ) (1,550 ) (4,940 ) Interest: Interest expense 1,155 29,095 1,673 (1,716 ) 30,207 Allowance for borrowed funds used during construction — (1,250 ) (109 ) — (1,359 ) Net interest expense 1,155 27,845 1,564 (1,716 ) 28,848 Equity earnings of subsidiaries 49,863 — — (49,863 ) — Net income $ 50,216 $ 47,595 $ 2,221 $ (49,816 ) $ 50,216 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the nine months ended September 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net income $ 51,780 $ 47,116 $ 4,363 $ (51,479 ) $ 51,780 Adjustments to reconcile net income to net cash provided by operating activities: Equity earnings of subsidiaries (51,523 ) — — 51,523 — Dividends received from affiliates 28,507 — — (28,507 ) — Depreciation and amortization 70 63,975 4,539 (62 ) 68,522 Changes in value of life insurance contracts — (3,433 ) — — (3,433 ) Allowance for equity funds used during construction — (5,087 ) — — (5,087 ) Changes in operating assets and liabilities 194 (6,744 ) 1,509 — (5,041 ) Other changes in noncurrent assets and liabilities 5,239 14,560 1,785 18 21,602 Net cash provided by operating activities 34,267 110,387 12,196 (28,507 ) 128,343 Investing activities: Utility plant expenditures — (185,883 ) (9,059 ) — (194,942 ) Changes in affiliate advances (3,199 ) 3,534 (320 ) (15 ) — Issuance of affiliate short-term borrowings (4,300 ) — — 4,300 — Reduction of affiliates long-term debt 1,462 — — (1,462 ) — Purchase of life insurance contracts — (2,216 ) — — (2,216 ) Net cash used in investing activities (6,037 ) (184,565 ) (9,379 ) 2,823 (197,158 ) Financing Activities: Short-term borrowings — 210,000 — — 210,000 Repayment of short-term borrowings — (120,000 ) — — (120,000 ) Changes in affiliate advances (17 ) 4,419 (4,417 ) 15 — Proceeds from affiliate short-term borrowings — — 4,300 (4,300 ) — Repayment of affiliates long-term borrowings — — (1,462 ) 1,462 — Issuance of long term debt, net of expenses — 398,431 — — 398,431 Repayment of long-term debt — (401,417 ) (213 ) — (401,630 ) Advances and contributions in aid of construction — 21,176 90 — 21,266 Refunds of advances for construction — (5,560 ) — — (5,560 ) Repurchase of common stock (2,355 ) — — — (2,355 ) Issuance of common stock 1,278 — — — 1,278 Dividends paid to non-affiliates (28,507 ) — — — (28,507 ) Dividends paid to affiliates — (27,419 ) (1,088 ) 28,507 — Net cash (used in) provided by financing activities (29,601 ) 79,630 (2,790 ) 25,684 72,923 Change in cash, cash equivalents, and restricted cash (1,371 ) 5,452 27 — 4,108 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 $ 2,408 $ 39,690 $ 9,725 — $ 51,823 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the nine months ended September 30, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net income $ 50,216 $ 47,595 $ 2,221 $ (49,816 ) $ 50,216 Adjustments to reconcile net income to net cash provided by operating activities: Equity earnings of subsidiaries (49,863 ) — — 49,863 — Dividends received from affiliates 27,029 — — (27,029 ) — Depreciation and amortization 70 60,298 3,828 (65 ) 64,131 Changes in value of life insurance contracts — 124 — — 124 Allowance for equity funds used during construction — (2,644 ) — — (2,644 ) Changes in operating assets and liabilities (281 ) 6,135 1,178 — 7,032 Other changes in noncurrent assets and liabilities 2,518 (3,881 ) 1,989 18 644 Net cash provided by operating activities 29,689 107,627 9,216 (27,029 ) 119,503 Investing activities: Utility plant expenditures 4 (205,218 ) (7,642 ) — (212,856 ) Changes in affiliate advances (975 ) 3,198 (269 ) (1,954 ) — Issuance of affiliate short-term borrowings (23,700 ) — — 23,700 — Reduction of affiliates long-term debt 1,224 — — (1,224 ) — Life insurance proceeds — 3,491 — — 3,491 Purchase of life insurance contracts — (4,925 ) — — (4,925 ) Net cash used in investing activities (23,447 ) (203,454 ) (7,911 ) 20,522 (214,290 ) Financing Activities: Short-term borrowings 20,000 121,000 — — 141,000 Repayment of short-term borrowings — (341,000 ) — — (341,000 ) Changes in affiliate advances — 1,129 (3,083 ) 1,954 — Proceeds from affiliate short-term borrowings — 20,000 3,700 (23,700 ) — Repayment of affiliates long-term borrowings — — (1,224 ) 1,224 — Issuance of long-term debt, net of expenses — 299,383 — — 299,383 Repayment of long-term debt — (12,299 ) (200 ) — (12,499 ) Advances and contributions in aid for construction — 13,288 342 — 13,630 Refunds of advances for construction — (5,452 ) (10 ) — (5,462 ) Repurchase of common stock (1,496 ) — — — (1,496 ) Dividends paid to non-affiliates (27,029 ) — — — (27,029 ) Dividends paid to affiliates — (25,959 ) (1,070 ) 27,029 — Net cash (used in) provided by financing activities (8,525 ) 70,090 (1,545 ) 6,507 66,527 Change in cash, cash equivalents, and restricted cash (2,283 ) (25,737 ) (240 ) — (28,260 ) 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 $ 2,445 $ 55,716 $ 8,931 — $ 67,092

Immaterial Restatement of Prior

Immaterial Restatement of Prior Period Financial Statements	9 Months Ended
	Sep. 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 nine months ended September 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 nine months ended September 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 nine months ended September 30, 2018 were as follows: Condensed Consolidated Statements of Income For the three months ended September 30, 2018 As Previously Reported Corrections As Corrected (In thousands, except per share data) Operating revenue $ 218,983 $ 2,305 $ 221,288 Operating expenses: Income taxes 11,262 524 11,786 Total operating expenses 173,435 524 173,959 Net operating income 45,548 1,781 47,329 Net income $ 34,392 $ 1,781 $ 36,173 Earnings per share: Basic $ 0.72 $ 0.03 $ 0.75 Diluted $ 0.72 $ 0.03 $ 0.75 For the nine months ended September 30, 2018 As Previously Reported Corrections As Corrected (In thousands, except per share data) Operating revenue $ 523,862 $ 6,917 $ 530,779 Operating expenses: Income taxes 15,380 1,570 16,950 Total operating expenses 445,205 1,570 446,775 Net operating income 78,657 5,347 84,004 Net income $ 44,869 $ 5,347 $ 50,216 Earnings per share: Basic $ 0.93 $ 0.11 $ 1.04 Diluted $ 0.93 $ 0.11 $ 1.04 The corrections to the Company's retained earnings and total stockholders’ equity as of January 1, 2018, March 31, 2018, June 30, 2018, and September 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 September 30, 2018 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 374,593 $ 11,106 $ 385,699 Total common stockholders' equity 712,034 11,106 723,140 The corrections to the Company's Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2018 were as follows: Condensed Consolidated Statement of Cash Flows For the nine months ended September 30, 2018 As Previously Reported Corrections As Corrected (In thousands) Operating activities: Net income $ 44,869 $ 5,347 $ 50,216 Other changes in noncurrent assets and liabilities 5,991 (5,347 ) 644 Net cash provided by operating activities $ 119,503 $ — $ 119,503

Subsequent Event

Subsequent Event	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event California GRC filing Subsequent to the issuance of the Company's Condensed Consolidated Financial Statements for the three and nine months ended September 30, 2018, Cal Water jointly filed a formal settlement agreement in its 2018 GRC with the Public Advocates Office of the CPUC covering the majority of open matters in the case on October 8, 2019. The largest component of the GRC is Cal Water’s Infrastructure Improvement Plan for 2019-2021. The settlement details investment plans that Cal Water and the Public Advocates Office agree should be made to Cal Water’s water infrastructure to continue providing safe, reliable water service to Cal Water customers and communities. The CPUC will consider, but is not required to adopt, the settlement agreement. If the CPUC approves the settlement agreement, Cal Water would be authorized to include in rates $609.0 million to $628.0 million of new projects throughout the state in 2019 to 2021, along with approximately $200.0 million for completion of additional projects begun in 2018 and prior periods. Included in these figures are $148.0 million of advice letter authorizations, which would not be included in rates until related projects are completed. Cal Water anticipates that if the settlement were adopted, it would plan to make capital investments of approximately $809.0 million to $828.0 million in the 2019-2021 period. The settlement proposes, in part, an average water main replacement rate of 0.76%

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Revenue	Operating revenue The following tables disaggregate the Company’s operating revenue by source for the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30 2019 2018 Revenue from contracts with customers $ 214,963 $ 209,541 Regulatory balancing account revenue 17,574 11,747 Total operating revenue $ 232,537 $ 221,288 Nine Months Ended September 30 2019 2018 Revenue from contracts with customers $ 499,840 $ 515,567 Regulatory balancing account revenue 37,839 15,212 Total operating revenue $ 537,679 $ 530,779 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 nine months ended September 30, 2019 and 2018: Three Months Ended September 30 2019 2018 Residential $ 139,137 $ 138,939 Business 38,247 38,538 Industrial 9,077 8,987 Public authorities 12,482 12,180 Other (a) 16,020 10,897 Total revenue from contracts with customers $ 214,963 $ 209,541 Nine Months Ended September 30 2019 2018 Residential $ 330,745 $ 340,107 Business 95,433 97,720 Industrial 23,866 24,507 Public authorities 24,566 25,875 Other (a) 25,230 27,358 Total revenue from contracts with customers $ 499,840 $ 515,567 (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 nine months ended September 30, 2019 and 2018: Three Months Ended September 30 2019 2018 Operating and maintenance revenue $ 2,929 $ 2,816 Other non-regulated revenue 626 1,328 Non-regulated revenue from contracts with customers $ 3,555 $ 4,144 Lease revenue $ 563 $ 559 Total non-regulated revenue $ 4,118 $ 4,703 Nine Months Ended September 30 2019 2018 Operating and maintenance revenue $ 9,248 $ 8,278 Other non-regulated revenue 3,189 4,053 Non-regulated revenue from contracts with customers $ 12,437 $ 12,331 Lease revenue $ 1,712 $ 1,636 Total non-regulated revenue $ 14,149 $ 13,967 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 $ 3,153 2020 2,587 2021 1,880 2022 1,078 2023 584 Thereafter 871
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 non-lease 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)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Disaggregation of Revenue	The following tables disaggregate the Company’s non-regulated revenue by source for the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30 2019 2018 Operating and maintenance revenue $ 2,929 $ 2,816 Other non-regulated revenue 626 1,328 Non-regulated revenue from contracts with customers $ 3,555 $ 4,144 Lease revenue $ 563 $ 559 Total non-regulated revenue $ 4,118 $ 4,703 Nine Months Ended September 30 2019 2018 Operating and maintenance revenue $ 9,248 $ 8,278 Other non-regulated revenue 3,189 4,053 Non-regulated revenue from contracts with customers $ 12,437 $ 12,331 Lease revenue $ 1,712 $ 1,636 Total non-regulated revenue $ 14,149 $ 13,967 The following tables disaggregate the Company’s operating revenue by source for the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30 2019 2018 Revenue from contracts with customers $ 214,963 $ 209,541 Regulatory balancing account revenue 17,574 11,747 Total operating revenue $ 232,537 $ 221,288 Nine Months Ended September 30 2019 2018 Revenue from contracts with customers $ 499,840 $ 515,567 Regulatory balancing account revenue 37,839 15,212 Total operating revenue $ 537,679 $ 530,779 In the following tables, revenue from contracts with customers is disaggregated by class of customers for the three and nine months ended September 30, 2019 and 2018: Three Months Ended September 30 2019 2018 Residential $ 139,137 $ 138,939 Business 38,247 38,538 Industrial 9,077 8,987 Public authorities 12,482 12,180 Other (a) 16,020 10,897 Total revenue from contracts with customers $ 214,963 $ 209,541 Nine Months Ended September 30 2019 2018 Residential $ 330,745 $ 340,107 Business 95,433 97,720 Industrial 23,866 24,507 Public authorities 24,566 25,875 Other (a) 25,230 27,358 Total revenue from contracts with customers $ 499,840 $ 515,567 (a) Other includes the accrued unbilled revenue.
Maturities of lease liabilities	Maturities of lease payments to be received are as follows: Year Ending December 31, Operating Leases 2019 $ 3,153 2020 2,587 2021 1,880 2022 1,078 2023 584 Thereafter 871 Maturities of lease liabilities as of September 30, 2019 are as follows: Year Ending December 31, Operating Leases Finance Leases 2019 (a) $ 451 $ 245 2020 1,892 986 2021 1,673 987 2022 1,516 987 2023 1,396 1,506 2024 1,253 940 Thereafter 10,067 1,645 Total lease payments $ 18,248 $ 7,296 Less imputed interest $ (3,942 ) $ (1,248 ) Total $ 14,306 $ 6,048 (a) Excludes payments made for the first nine months of 2019.
Schedule of Cash and Cash Equivalents	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: September 30, 2019 December 31, 2018 Cash and cash equivalents 51,257 47,176 Restricted cash (included in "taxes, prepaid expenses and other assets") 566 539 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 51,823 $ 47,715
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: September 30, 2019 December 31, 2018 Cash and cash equivalents 51,257 47,176 Restricted cash (included in "taxes, prepaid expenses and other assets") 566 539 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 51,823 $ 47,715

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Schedule of changes in total common stockholders' equity	The Company’s changes in total common stockholders’ equity for the nine months ended September 30, 2019 and 2018 were as follows: Nine months ended September 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 Net income 42,424 42,424 Issuance of common stock 9 — 1,866 — 1,866 Repurchase of common stock (4 ) — (152 ) — (152 ) Dividends paid on common stock ($0.1975 per share) (9,507 ) (9,507 ) Balance at September 30, 2019 48,145 481 341,988 415,326 757,795 Nine months ended September 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 Net income 36,173 36,173 Issuance of common stock 1 — 853 — 853 Repurchase of common stock (3 ) — (131 ) — (131 ) Dividends paid on common stock ($0.1875 per share) (9,012 ) (9,012 ) Balance at September 30, 2018 48,068 481 336,960 385,699 723,140

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Schedule of SARs which were dilutive	Three Months Ended September 30 2019 2018 (In thousands, except per share data) Net income available to common stockholders $ 42,424 $ 36,173 Weighted average common shares outstanding, basic 48,141 48,070 Weighted average common shares outstanding, dilutive 48,141 48,070 Earnings per share - basic $ 0.88 $ 0.75 Earnings per share - diluted $ 0.88 $ 0.75 Nine Months Ended September 30 2019 2018 (In thousands, except per share data) Net income available to common stockholders $ 51,780 $ 50,216 Weighted average common shares outstanding, basic 48,121 48,058 Weighted average common shares outstanding, dilutive 48,121 48,058 Earnings per share - basic $ 1.08 $ 1.04 Earnings per share - diluted $ 1.08 $ 1.04

Pension Plan and Other Postre_2

Pension Plan and Other Postretirement Benefits (Tables)	9 Months Ended
	Sep. 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 September 30 Pension Plan Other Benefits 2019 2018 2019 2018 Service cost $ 6,910 $ 6,966 $ 2,082 $ 1,966 Interest cost 6,941 6,007 1,407 1,183 Expected return on plan assets (7,581 ) (7,052 ) (1,475 ) (1,397 ) Amortization of prior service cost 1,262 1,263 49 11 Recognized net actuarial loss 1,821 2,791 214 242 Net periodic benefit cost $ 9,353 $ 9,975 $ 2,277 $ 2,005 Nine Months Ended September 30 Pension Plan Other Benefits 2019 2018 2019 2018 Service cost $ 20,039 $ 21,770 $ 5,606 $ 7,066 Interest cost 20,225 17,996 4,081 4,152 Expected return on plan assets (22,714 ) (20,777 ) (4,346 ) (4,229 ) Amortization of prior service cost 3,786 3,789 148 32 Recognized net actuarial loss 4,445 8,386 421 1,789 Net periodic benefit cost $ 25,781 $ 31,164 $ 5,910 $ 8,810

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 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 September 30 2019 2018 Income tax expense $ 11,864 $ 11,481 Nine Months Ended September 30 2019 2018 Income tax expense $ 14,509 $ 15,068

Regulatory Assets and Liabili_2

Regulatory Assets and Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Regulated Operations [Abstract]
Schedule of regulatory assets and liabilities	Regulatory assets and liabilities were comprised of the following as of September 30, 2019 and December 31, 2018 : Recovery Period September 30, 2019 December 31, 2018 Regulatory Assets Pension and retiree group health Indefinitely $ 156,453 $ 156,947 Property-related temporary differences (tax benefits flowed through to customers) Indefinitely 100,943 99,376 Other accrued benefits Indefinitely 21,183 20,588 Net WRAM and MCBA long-term accounts receivable 1-2 years 30,454 17,134 Asset retirement obligations, net Indefinitely 19,619 18,197 Interim rates long-term accounts receivable 1 year 4,642 4,642 Tank coating 10 years 13,745 11,196 Recoverable property losses 10 years 5,539 1,275 Pension balancing account 1 year 20,158 16,494 Other components of net periodic benefit cost Indefinitely 4,641 3,221 Other regulatory assets Various 5,107 4,499 Total Regulatory Assets $ 382,484 $ 353,569 Regulatory Liabilities Future tax benefits due to customers $ 180,207 $ 180,205 Health care balancing account 4,315 3,516 Conservation program 5,659 6,880 Net WRAM and MCBA long-term payable 67 222 Tax accounting memorandum account 785 5,039 Cost of capital memorandum account 148 2,834 1,2,3 trichloropropane settlement proceeds 9,204 12,142 Other regulatory liabilities 272 437 Total Regulatory Liabilities $ 200,657 $ 211,275

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 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 September 30, 2019 Operating leases Other assets $ 14,349 Accrued expenses and other liabilities $ 1,421 Regulatory liabilities and other 12,885 Total operating lease liabilities $ 14,306 Finance leases Utility plant $ 18,207 Accumulated depreciation and amortization (9,352 ) Net utility plant $ 8,855 Current maturities of long-term debt, net $ 670 Long-term debt, net 5,378 Total finance lease liabilities $ 6,048 Weighted average remaining lease term Operating leases 155 months Finance leases 80 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 September 30 Nine Months Ended September 30 2019 Operating lease cost $ 490 $ 1,368 Finance lease cost: Amortization of right-of-use assets $ 292 $ 918 Interest on lease liabilities 85 264 Total finance lease cost $ 377 $ 1,182 Short-term lease cost $ 543 $ 716 Variable lease cost 66 198 Total lease cost $ 1,476 $ 3,464
Supplemental cash flow information related to leases	Supplemental cash flow information related to leases was as follows: Nine Months Ended September 30 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,322 Operating cash flows from finance leases 264 Financing cash flows from finance leases 508 Non-cash activities: right-of-use assets obtained in exchange for lease obligations: Operating leases 1,697 Finance leases 672
Maturities of lease liabilities	Maturities of lease payments to be received are as follows: Year Ending December 31, Operating Leases 2019 $ 3,153 2020 2,587 2021 1,880 2022 1,078 2023 584 Thereafter 871 Maturities of lease liabilities as of September 30, 2019 are as follows: Year Ending December 31, Operating Leases Finance Leases 2019 (a) $ 451 $ 245 2020 1,892 986 2021 1,673 987 2022 1,516 987 2023 1,396 1,506 2024 1,253 940 Thereafter 10,067 1,645 Total lease payments $ 18,248 $ 7,296 Less imputed interest $ (3,942 ) $ (1,248 ) Total $ 14,306 $ 6,048 (a) Excludes payments made for the first nine months of 2019.
Maturities of lease liabilities	Maturities of lease liabilities as of September 30, 2019 are as follows: Year Ending December 31, Operating Leases Finance Leases 2019 (a) $ 451 $ 245 2020 1,892 986 2021 1,673 987 2022 1,516 987 2023 1,396 1,506 2024 1,253 940 Thereafter 10,067 1,645 Total lease payments $ 18,248 $ 7,296 Less imputed interest $ (3,942 ) $ (1,248 ) Total $ 14,306 $ 6,048 (a) Excludes payments made for the first nine 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)	9 Months Ended
	Sep. 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. September 30, 2019 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 812,758 — $ 912,402 — $ 912,402 Advances for construction 190,272 — 79,818 — 79,818 Total $ 1,003,030 $ — $ 992,220 $ — $ 992,220 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)	9 Months Ended
	Sep. 30, 2019
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Consolidating Balance Sheet	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of September 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 3,194,372 $ 222,726 $ (7,197 ) $ 3,411,219 Less accumulated depreciation and amortization (1,083 ) (1,004,387 ) (64,654 ) 2,159 (1,067,965 ) Net utility plant 235 2,189,985 158,072 (5,038 ) 2,343,254 Current assets: Cash and cash equivalents 2,408 39,187 9,662 — 51,257 Receivables and unbilled revenue — 133,281 5,319 — 138,600 Receivables from affiliates 28,896 540 214 (29,650 ) — Other current assets 235 19,435 2,529 — 22,199 Total current assets 31,539 192,443 17,724 (29,650 ) 212,056 Other assets: Regulatory assets — 377,962 4,522 — 382,484 Investments in affiliates 756,177 — — (756,177 ) — Long-term affiliate notes receivable 26,288 — — (26,288 ) — Other assets 460 80,480 4,692 (214 ) 85,460 Total other assets 782,925 458,442 9,214 (782,679 ) 467,944 TOTAL ASSETS $ 814,699 $ 2,840,870 $ 185,010 $ (817,367 ) $ 3,023,254 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 757,795 $ 679,037 $ 82,366 $ (761,403 ) $ 757,795 Affiliate long-term debt — — 26,288 (26,288 ) — Long-term debt, net — 807,019 459 — 807,478 Total capitalization 757,795 1,486,056 109,113 (787,691 ) 1,565,273 Current liabilities: Current maturities of long-term debt, net — 5,122 158 — 5,280 Short-term borrowings 55,100 100,000 — — 155,100 Payables to affiliates — 4,906 24,744 (29,650 ) — Accounts payable — 103,748 4,845 — 108,593 Accrued expenses and other liabilities 329 60,621 4,021 — 64,971 Total current liabilities 55,429 274,397 33,768 (29,650 ) 333,944 Unamortized investment tax credits — 1,649 — — 1,649 Deferred income taxes 1,475 224,549 3,213 — 229,237 Pension and postretirement benefits other than pensions — 203,557 — (26 ) 203,557 Regulatory liabilities and other — 253,843 6,953 — 260,812 Advances for construction — 189,781 491 — 190,272 Contributions in aid of construction — 207,038 31,472 — 238,510 TOTAL CAPITALIZATION AND LIABILITIES $ 814,699 $ 2,840,870 $ 185,010 $ (817,367 ) $ 3,023,254 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 September 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 219,261 $ 13,276 $ — $ 232,537 Operating expenses: Operations: Water production costs — 78,048 2,520 — 80,568 Administrative and general — 24,498 2,281 — 26,779 Other operations — 22,872 1,825 (147 ) 24,550 Maintenance — 6,823 242 — 7,065 Depreciation and amortization 23 20,770 1,501 (21 ) 22,273 Income tax (benefit) expense (132 ) 11,332 779 215 12,194 Property and other taxes — 6,620 921 — 7,541 Total operating (income) expenses (109 ) 170,963 10,069 47 180,970 Net operating income 109 48,298 3,207 (47 ) 51,567 Other income and expenses: Non-regulated revenue 599 3,865 399 (745 ) 4,118 Non-regulated expenses — (3,907 ) (444 ) — (4,351 ) Other components of net periodic benefit cost — (1,784 ) (73 ) — (1,857 ) Allowance for equity funds used during construction — 1,868 — — 1,868 Income tax (expense) benefit on other income and expenses (168 ) 268 22 208 330 Net other income (loss) 431 310 (96 ) (537 ) 108 Interest: Interest expense 450 9,820 608 (599 ) 10,279 Allowance for borrowed funds used during construction — (954 ) (74 ) — (1,028 ) Net interest expense 450 8,866 534 (599 ) 9,251 Equity earnings of subsidiaries 42,334 — — (42,334 ) — Net income $ 42,424 $ 39,742 $ 2,577 $ (42,319 ) $ 42,424 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended September 30, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 208,695 $ 12,593 $ — $ 221,288 Operating expenses: Operations: Water production costs — 76,317 2,501 — 78,818 Administrative and general — 23,878 2,615 — 26,493 Other operations — 20,271 1,816 (144 ) 21,943 Maintenance — 6,538 230 — 6,768 Depreciation and amortization 23 19,632 1,376 (22 ) 21,009 Income tax (benefit) expense (142 ) 10,435 1,271 222 11,786 Property and other taxes — 6,205 937 — 7,142 Total operating (income) expenses (119 ) 163,276 10,746 56 173,959 Net operating income 119 45,419 1,847 (56 ) 47,329 Other income and expenses: Non-regulated revenue 628 4,589 259 (773 ) 4,703 Non-regulated expenses — (4,675 ) (222 ) — (4,897 ) Other components of net periodic benefit cost — (1,834 ) (141 ) — (1,975 ) Allowance for equity funds used during construction — 1,023 — — 1,023 Income tax (expense) benefit on other income and expenses (176 ) 252 13 216 305 Net other income (loss) 452 (645 ) (91 ) (557 ) (841 ) Interest: Interest expense 486 10,443 574 (628 ) 10,875 Allowance for borrowed funds used during construction — (522 ) (38 ) — (560 ) Net interest expense 486 9,921 536 (628 ) 10,315 Equity earnings of subsidiaries 36,088 — — (36,088 ) — Net income $ 36,173 $ 34,853 $ 1,220 $ (36,073 ) $ 36,173 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the nine months ended September 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 502,785 $ 34,894 $ — $ 537,679 Operating expenses: Operations: Water production costs — 183,617 7,178 — 190,795 Administrative and general 23 73,908 7,379 — 81,310 Other operations — 59,851 5,499 (437 ) 64,913 Maintenance — 18,469 743 — 19,212 Depreciation and amortization 70 62,471 4,488 (62 ) 66,967 Income tax (benefit) expense (411 ) 12,019 1,265 651 13,524 Property and other taxes — 19,431 2,471 — 21,902 Total operating (income) expenses (318 ) 429,766 29,023 152 458,623 Net operating income 318 73,019 5,871 (152 ) 79,056 Other income and expenses: Non-regulated revenue 1,826 13,374 1,212 (2,263 ) 14,149 Non-regulated expenses — (9,610 ) (860 ) — (10,470 ) Other components of net periodic benefit cost — (4,177 ) (131 ) — (4,308 ) Allowance for equity funds used during construction — 5,087 — — 5,087 Income tax expense on other income and expenses (511 ) (1,028 ) (79 ) 633 (985 ) Net other income 1,315 3,646 142 (1,630 ) 3,473 Interest: Interest expense 1,376 32,141 1,841 (1,826 ) 33,532 Allowance for borrowed funds used during construction — (2,592 ) (191 ) — (2,783 ) Net interest expense 1,376 29,549 1,650 (1,826 ) 30,749 Equity earnings of subsidiaries 51,523 — — (51,523 ) — Net income $ 51,780 $ 47,116 $ 4,363 $ (51,479 ) $ 51,780 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the nine months ended September 30, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating revenue $ — $ 499,173 $ 31,606 $ — $ 530,779 Operating expenses: Operations: Water production costs — 185,149 6,648 — 191,797 Administrative and general — 69,531 7,664 — 77,195 Other operations — 55,626 5,117 (436 ) 60,307 Maintenance — 16,974 622 — 17,596 Depreciation and amortization 70 58,909 3,763 (65 ) 62,677 Income tax (benefit) expense (342 ) 15,081 1,591 620 16,950 Property and other taxes — 17,894 2,359 — 20,253 Total operating (income) expenses (272 ) 419,164 27,764 119 446,775 Net operating income 272 80,009 3,842 (119 ) 84,004 Other income and expenses: Non-regulated revenue 1,716 13,572 831 (2,152 ) 13,967 Non-regulated expenses — (15,943 ) (506 ) — (16,449 ) Other components of net periodic benefit cost — (6,618 ) (366 ) — (6,984 ) Allowance for equity funds used during construction — 2,644 — — 2,644 Income tax (expense) benefit on other income and expenses (480 ) 1,776 (16 ) 602 1,882 Net other income (loss) 1,236 (4,569 ) (57 ) (1,550 ) (4,940 ) Interest: Interest expense 1,155 29,095 1,673 (1,716 ) 30,207 Allowance for borrowed funds used during construction — (1,250 ) (109 ) — (1,359 ) Net interest expense 1,155 27,845 1,564 (1,716 ) 28,848 Equity earnings of subsidiaries 49,863 — — (49,863 ) — Net income $ 50,216 $ 47,595 $ 2,221 $ (49,816 ) $ 50,216
Schedule of Condensed Consolidating Statement of Cash Flows	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the nine months ended September 30, 2019 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net income $ 51,780 $ 47,116 $ 4,363 $ (51,479 ) $ 51,780 Adjustments to reconcile net income to net cash provided by operating activities: Equity earnings of subsidiaries (51,523 ) — — 51,523 — Dividends received from affiliates 28,507 — — (28,507 ) — Depreciation and amortization 70 63,975 4,539 (62 ) 68,522 Changes in value of life insurance contracts — (3,433 ) — — (3,433 ) Allowance for equity funds used during construction — (5,087 ) — — (5,087 ) Changes in operating assets and liabilities 194 (6,744 ) 1,509 — (5,041 ) Other changes in noncurrent assets and liabilities 5,239 14,560 1,785 18 21,602 Net cash provided by operating activities 34,267 110,387 12,196 (28,507 ) 128,343 Investing activities: Utility plant expenditures — (185,883 ) (9,059 ) — (194,942 ) Changes in affiliate advances (3,199 ) 3,534 (320 ) (15 ) — Issuance of affiliate short-term borrowings (4,300 ) — — 4,300 — Reduction of affiliates long-term debt 1,462 — — (1,462 ) — Purchase of life insurance contracts — (2,216 ) — — (2,216 ) Net cash used in investing activities (6,037 ) (184,565 ) (9,379 ) 2,823 (197,158 ) Financing Activities: Short-term borrowings — 210,000 — — 210,000 Repayment of short-term borrowings — (120,000 ) — — (120,000 ) Changes in affiliate advances (17 ) 4,419 (4,417 ) 15 — Proceeds from affiliate short-term borrowings — — 4,300 (4,300 ) — Repayment of affiliates long-term borrowings — — (1,462 ) 1,462 — Issuance of long term debt, net of expenses — 398,431 — — 398,431 Repayment of long-term debt — (401,417 ) (213 ) — (401,630 ) Advances and contributions in aid of construction — 21,176 90 — 21,266 Refunds of advances for construction — (5,560 ) — — (5,560 ) Repurchase of common stock (2,355 ) — — — (2,355 ) Issuance of common stock 1,278 — — — 1,278 Dividends paid to non-affiliates (28,507 ) — — — (28,507 ) Dividends paid to affiliates — (27,419 ) (1,088 ) 28,507 — Net cash (used in) provided by financing activities (29,601 ) 79,630 (2,790 ) 25,684 72,923 Change in cash, cash equivalents, and restricted cash (1,371 ) 5,452 27 — 4,108 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 $ 2,408 $ 39,690 $ 9,725 — $ 51,823 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the nine months ended September 30, 2018 (In thousands) Parent Company Cal Water All Other Subsidiaries Consolidating Adjustments Consolidated Operating activities: Net income $ 50,216 $ 47,595 $ 2,221 $ (49,816 ) $ 50,216 Adjustments to reconcile net income to net cash provided by operating activities: Equity earnings of subsidiaries (49,863 ) — — 49,863 — Dividends received from affiliates 27,029 — — (27,029 ) — Depreciation and amortization 70 60,298 3,828 (65 ) 64,131 Changes in value of life insurance contracts — 124 — — 124 Allowance for equity funds used during construction — (2,644 ) — — (2,644 ) Changes in operating assets and liabilities (281 ) 6,135 1,178 — 7,032 Other changes in noncurrent assets and liabilities 2,518 (3,881 ) 1,989 18 644 Net cash provided by operating activities 29,689 107,627 9,216 (27,029 ) 119,503 Investing activities: Utility plant expenditures 4 (205,218 ) (7,642 ) — (212,856 ) Changes in affiliate advances (975 ) 3,198 (269 ) (1,954 ) — Issuance of affiliate short-term borrowings (23,700 ) — — 23,700 — Reduction of affiliates long-term debt 1,224 — — (1,224 ) — Life insurance proceeds — 3,491 — — 3,491 Purchase of life insurance contracts — (4,925 ) — — (4,925 ) Net cash used in investing activities (23,447 ) (203,454 ) (7,911 ) 20,522 (214,290 ) Financing Activities: Short-term borrowings 20,000 121,000 — — 141,000 Repayment of short-term borrowings — (341,000 ) — — (341,000 ) Changes in affiliate advances — 1,129 (3,083 ) 1,954 — Proceeds from affiliate short-term borrowings — 20,000 3,700 (23,700 ) — Repayment of affiliates long-term borrowings — — (1,224 ) 1,224 — Issuance of long-term debt, net of expenses — 299,383 — — 299,383 Repayment of long-term debt — (12,299 ) (200 ) — (12,499 ) Advances and contributions in aid for construction — 13,288 342 — 13,630 Refunds of advances for construction — (5,452 ) (10 ) — (5,462 ) Repurchase of common stock (1,496 ) — — — (1,496 ) Dividends paid to non-affiliates (27,029 ) — — — (27,029 ) Dividends paid to affiliates — (25,959 ) (1,070 ) 27,029 — Net cash (used in) provided by financing activities (8,525 ) 70,090 (1,545 ) 6,507 66,527 Change in cash, cash equivalents, and restricted cash (2,283 ) (25,737 ) (240 ) — (28,260 ) 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 $ 2,445 $ 55,716 $ 8,931 — $ 67,092

Immaterial Restatement of Pri_2

Immaterial Restatement of Prior Period Financial Statements (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2018 were as follows: Condensed Consolidated Statements of Income For the three months ended September 30, 2018 As Previously Reported Corrections As Corrected (In thousands, except per share data) Operating revenue $ 218,983 $ 2,305 $ 221,288 Operating expenses: Income taxes 11,262 524 11,786 Total operating expenses 173,435 524 173,959 Net operating income 45,548 1,781 47,329 Net income $ 34,392 $ 1,781 $ 36,173 Earnings per share: Basic $ 0.72 $ 0.03 $ 0.75 Diluted $ 0.72 $ 0.03 $ 0.75 For the nine months ended September 30, 2018 As Previously Reported Corrections As Corrected (In thousands, except per share data) Operating revenue $ 523,862 $ 6,917 $ 530,779 Operating expenses: Income taxes 15,380 1,570 16,950 Total operating expenses 445,205 1,570 446,775 Net operating income 78,657 5,347 84,004 Net income $ 44,869 $ 5,347 $ 50,216 Earnings per share: Basic $ 0.93 $ 0.11 $ 1.04 Diluted $ 0.93 $ 0.11 $ 1.04 The corrections to the Company's retained earnings and total stockholders’ equity as of January 1, 2018, March 31, 2018, June 30, 2018, and September 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 September 30, 2018 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 374,593 $ 11,106 $ 385,699 Total common stockholders' equity 712,034 11,106 723,140 The corrections to the Company's Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2018 were as follows: Condensed Consolidated Statement of Cash Flows For the nine months ended September 30, 2018 As Previously Reported Corrections As Corrected (In thousands) Operating activities: Net income $ 44,869 $ 5,347 $ 50,216 Other changes in noncurrent assets and liabilities 5,991 (5,347 ) 644 Net cash provided by operating activities $ 119,503 $ — $ 119,503

Organization and Operations a_2

Organization and Operations and Basis of Presentation (Details)	9 Months Ended
	Sep. 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		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jan. 01, 2019	Dec. 31, 2018	Dec. 31, 2017
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	$ 214,963	$ 209,541	$ 499,840	$ 515,567
Total operating revenue	232,537	221,288	$ 537,679	530,779
Maximum collection period			24 months
Total non-regulated revenue	$ 4,118	4,703	$ 14,149	13,967
Lessee options to extend the lease	15 years		15 years
2019	$ 3,153		$ 3,153
2020	2,587		2,587
2021	1,880		1,880
2022	1,078		1,078
2023	584		584
Thereafter	871		871
Cash and cash equivalents	51,257		51,257			$ 47,176
Restricted cash (included in taxes, prepaid expenses and other assets)	566		566			539
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	51,823	67,092	51,823	67,092		$ 47,715	$ 95,352
Operating lease liability	$ 14,306		$ 14,306
ASU 2016-02
Summary of Significant Accounting Policies [Line Items]
Operating lease liability					$ 13,800
Minimum
Summary of Significant Accounting Policies [Line Items]
Operating lease term	5 years		5 years
Maximum
Summary of Significant Accounting Policies [Line Items]
Operating lease term	10 years		10 years
Regulated water and wastewater services
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	$ 214,963	209,541	$ 499,840	515,567
Regulatory balancing account revenue	17,574	11,747	37,839	15,212
Total operating revenue	232,537	221,288	537,679	530,779
Residential
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	139,137	138,939	330,745	340,107
Business
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	38,247	38,538	95,433	97,720
Industrial
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	9,077	8,987	23,866	24,507
Public authorities
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	12,482	12,180	24,566	25,875
Other
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	16,020	10,897	25,230	27,358
Operating and maintenance revenue
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	2,929	2,816	9,248	8,278
Other non-regulated revenue
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	626	1,328	3,189	4,053
Non-regulated revenue
Summary of Significant Accounting Policies [Line Items]
Revenue from contracts with customers	3,555	4,144	12,437	12,331
Lease revenue	563	559	1,712	1,636
Total non-regulated revenue	$ 4,118	$ 4,703	$ 14,149	$ 13,967

Stock-based Compensation (Detai

Stock-based Compensation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Stock-based Compensation
Recorded compensation costs for the RSAs and RSUs	$ 1.4	$ 0.8	$ 5.3	$ 2.3
RSAs
Stock-based Compensation
Granted (in shares)	0	1,138	36,183	47,273
Canceled (in shares)	2,739	3,214	14,394	16,520
Weighted average grant date fair value (in dollars per share)			$ 52.83	$ 35.40
RSUs
Stock-based Compensation
Granted (in shares)	0	0	26,473	28,594
Awards issued (in shares)	0	0	62,726	48,753
Canceled (in shares)	0	0	31,177	24,009
Weighted average grant date fair value (in dollars per share)			$ 52.83	$ 35.40
Performance period			3 years

Equity (Details)

Equity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	Oct. 30, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance (in shares)				48,065				48,065
Balance		$ 723,164	$ 714,129	$ 730,157	$ 695,257	$ 688,853	$ 699,221	$ 730,157	$ 699,221
Net income (loss)		42,424	16,996	(7,640)	36,173	14,805	(762)	$ 51,780	50,216
Issuance of common stock		1,866	1,675	3,179	853	737	636
Repurchase of common stock		(152)	(129)	(2,074)	(131)	(124)	(1,239)
Dividends paid on common stock		$ (9,507)	$ (9,507)	$ (9,493)	$ (9,012)	$ (9,014)	$ (9,003)
Dividends paid on common stock (in dollars per share)		$ 0.1975	$ 0.1975	$ 0.1975	$ 0.1875	$ 0.1875	$ 0.1875
Balance (in shares)		48,145						48,145
Balance		$ 757,795	$ 723,164	$ 714,129	$ 723,140	$ 695,257	$ 688,853	$ 757,795	$ 723,140
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance (in shares)		48,140	48,134	48,065	48,070	48,074	48,012	48,065	48,012
Balance		$ 481	$ 481	$ 481	$ 481	$ 481	$ 480	$ 481	$ 480
Issuance of common stock (in shares)		9	8	109	1		95
Issuance of common stock							$ 1
Repurchase of common stock (in shares)		(4)	(2)	(40)	(3)	(4)	(33)
Balance (in shares)		48,145	48,140	48,134	48,068	48,070	48,074	48,145	48,068
Balance		$ 481	$ 481	$ 481	$ 481	$ 481	$ 481	$ 481	$ 481
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance		340,274	338,728	337,623	336,238	335,625	336,229	337,623	336,229
Issuance of common stock		1,866	1,675	3,179	853	737	635
Repurchase of common stock		(152)	(129)	(2,074)	(131)	(124)	(1,239)
Balance		341,988	340,274	338,728	336,960	336,238	335,625	341,988	336,960
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance		382,409	374,920	392,053	358,538	352,747	362,512	392,053	362,512
Net income (loss)		42,424	16,996	(7,640)	36,173	14,805	(762)
Dividends paid on common stock		(9,507)	(9,507)	(9,493)	(9,012)	(9,014)	(9,003)
Balance		$ 415,326	$ 382,409	$ 374,920	$ 385,699	$ 358,538	$ 352,747	$ 415,326	$ 385,699
Subsequent Event
Class of Stock [Line Items]
Equity Issuance, Amount Authorized	$ 300,000
Equity Issuance, Term	3 years

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Net income available to common stockholders	$ 42,424	$ 16,996	$ (7,640)	$ 36,173	$ 14,805	$ (762)	$ 51,780	$ 50,216
Weighted average common shares outstanding, basic (in shares)	48,141			48,070			48,121	48,058
Weighed average common shares outstanding, dilutive (in shares)	48,141			48,070			48,121	48,058
Earnings per share - basic (in dollars per share)	$ 0.88			$ 0.75			$ 1.08	$ 1.04
Earnings per share - diluted (in dollars per share)	$ 0.88			$ 0.75			$ 1.08	$ 1.04

Pension Plan and Other Postre_3

Pension Plan and Other Postretirement Benefits (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Pension Plan
Pension Plan and Other Postretirement Benefits
Employer cash contributions			$ 12,500	$ 42,300
Estimated cash contributions in the current fiscal year	$ 18,800		18,800
Components of the pension plans and other postretirement benefits
Service cost	6,910	$ 6,966	20,039	21,770
Interest cost	6,941	6,007	20,225	17,996
Expected return on plan assets	(7,581)	(7,052)	(22,714)	(20,777)
Amortization of prior service cost	1,262	1,263	3,786	3,789
Recognized net actuarial loss	1,821	2,791	4,445	8,386
Net periodic benefit cost	9,353	9,975	25,781	31,164
Other Benefits
Pension Plan and Other Postretirement Benefits
Employer cash contributions			5,600	8,000
Estimated cash contributions in the current fiscal year	7,900		7,900
Components of the pension plans and other postretirement benefits
Service cost	2,082	1,966	5,606	7,066
Interest cost	1,407	1,183	4,081	4,152
Expected return on plan assets	(1,475)	(1,397)	(4,346)	(4,229)
Amortization of prior service cost	49	11	148	32
Recognized net actuarial loss	214	242	421	1,789
Net periodic benefit cost	$ 2,277	$ 2,005	$ 5,910	$ 8,810

Short-term and Long-term Borr_2

Short-term and Long-term Borrowings (Details) - USD ($) $ in Millions	Jun. 11, 2019	Mar. 29, 2019	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 550
Debt term		5 years
Average borrowing rate			3.38%	2.88%
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
Available expansion amount		50
Outstanding borrowings			$ 55.1		$ 55.1
Cal Water | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 400
Debt term		24 months
Available expansion amount		$ 150
Outstanding borrowings			$ 100		$ 10
Cal Water | First Mortgage Bond
Debt Instrument [Line Items]
Debt issued	$ 400
Cal Water | First Mortgage Bond | Series UUU
Debt Instrument [Line Items]
Extinguishment of debt	300
Cal Water | First Mortgage Bond | Series VVV
Debt Instrument [Line Items]
Debt issued	$ 100
Interest rate	3.40%
Cal Water | First Mortgage Bond | Series WWW
Debt Instrument [Line Items]
Debt issued	$ 100
Interest rate	4.07%
Cal Water | First Mortgage Bond | Series YYY
Debt Instrument [Line Items]
Debt issued	$ 200
Interest rate	4.17%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2019
Income Taxes [Line Items]
Income tax expense	$ 11,864	$ 11,481	$ 14,509	$ 15,068
Income tax expense increase (decrease)	400		(600)
Increase (decrease) in pre-tax net income	(6,600)
Ratepayer net refund	107,000		107,000
Unrecognized tax benefits	10,600	9,700	10,600	9,700
Tax benefits that, if recognized, would affect the effective tax rate	$ 3,100	$ 2,900	$ 3,100	$ 2,900
Scenario, Forecast
Income Taxes [Line Items]
Effective tax rate estimate					22.00%

Regulatory Assets and Liabili_3

Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 382,484	$ 353,569
Total Regulatory Liabilities	200,657	211,275
Short-term portion of the regulatory assets	33,437	42,394
Short-term portion of the regulatory liabilities	6,887	12,213
Property-related temporary differences (tax benefits flowed through to customers)
Regulatory Assets and Liabilities
Total Regulatory Liabilities	180,207	180,205
Health care balancing account
Regulatory Assets and Liabilities
Total Regulatory Liabilities	4,315	3,516
Conservation program
Regulatory Assets and Liabilities
Total Regulatory Liabilities	5,659	6,880
Net WRAM and MCBA long-term payable
Regulatory Assets and Liabilities
Total Regulatory Liabilities	67	222
Tax accounting memorandum account
Regulatory Assets and Liabilities
Total Regulatory Liabilities	785	5,039
Cost of capital memorandum account
Regulatory Assets and Liabilities
Total Regulatory Liabilities	148	2,834
1,2,3 trichloropropane settlement proceeds
Regulatory Assets and Liabilities
Total Regulatory Liabilities	9,204	12,142
Other regulatory liabilities
Regulatory Assets and Liabilities
Total Regulatory Liabilities	272	437
Pension and retiree group health
Regulatory Assets and Liabilities
Total Regulatory Assets	156,453	156,947
Property-related temporary differences (tax benefits flowed through to customers)
Regulatory Assets and Liabilities
Total Regulatory Assets	100,943	99,376
Other accrued benefits
Regulatory Assets and Liabilities
Total Regulatory Assets	21,183	20,588
Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Total Regulatory Assets	30,454	17,134
Asset retirement obligations, net
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 19,619	18,197
Interim rates long-term accounts receivable
Regulatory Assets and Liabilities
Recovery Period	1 year
Total Regulatory Assets	$ 4,642	4,642
Tank coating
Regulatory Assets and Liabilities
Recovery Period	10 years
Total Regulatory Assets	$ 13,745	11,196
Recoverable property losses
Regulatory Assets and Liabilities
Recovery Period	10 years
Total Regulatory Assets	$ 5,539	1,275
Pension balancing account
Regulatory Assets and Liabilities
Recovery Period	1 year
Total Regulatory Assets	$ 20,158	16,494
Other components of net periodic benefit cost
Regulatory Assets and Liabilities
Total Regulatory Assets	4,641	3,221
Other regulatory assets
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 5,107	$ 4,499
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)	Sep. 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 - Supplemental Balance Sheet Information (Details) $ in Thousands	Sep. 30, 2019USD ($)
Operating leases
Other assets	$ 14,349
Accrued expenses and other liabilities	1,421
Regulatory liabilities and other	12,885
Total	14,306
Finance leases
Utility plant	18,207
Accumulated depreciation and amortization	(9,352)
Net utility plant	8,855
Current maturities of long-term debt, net	670
Long-term debt, net	5,378
Total finance lease liabilities	$ 6,048
Weighted average remaining lease term
Operating leases	155 months
Finance leases	80 months
Weighted average discount rate
Operating leases	3.70%
Finance leases	5.50%

Commitments and Contingencies_3

Commitments and Contingencies - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Operating lease cost	$ 490	$ 1,368
Finance lease cost:
Amortization of right-of-use assets	292	918
Interest on lease liabilities	85	264
Total finance lease cost	377	1,182
Short-term lease cost	543	716
Variable lease cost	66	198
Total Lease Cost	$ 1,476	$ 3,464

Commitments and Contingencies_4

Commitments and Contingencies - Supplemental Cash Flow Information (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 1,322
Operating cash flows from finance leases	264
Financing cash flows from finance leases	508
Non-cash activities: right-of-use assets obtained in exchange for lease obligations:
Operating leases	1,697
Finance leases	$ 672

Commitments and Contingencies_5

Commitments and Contingencies - Maturities of Lease Liabilities and Minimum Lease Payments (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Operating Leases
2019	$ 451
2020	1,892
2021	1,673
2022	1,516
2023	1,396
2024	1,253
Thereafter	10,067
Total lease payments	18,248
Less imputed interest	(3,942)
Total	14,306
Finance Leases
2019	245
2020	986
2021	987
2022	987
2023	1,506
2024	940
Thereafter	1,645
Total lease payments	7,296
Less imputed interest	(1,248)
Total	$ 6,048
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	Sep. 30, 2019	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Contingency loss recognized liability	$ 2.6	$ 2.3

Fair Value of Financial Asset_3

Fair Value of Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Fair Value of Financial Assets and Liabilities
Risk premium (as a percent)	1.83%
Advances for construction	$ 190,272	$ 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	912,402	849,551
Advances for construction	79,818	77,204
Total	992,220	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	812,758	814,938
Advances for construction	190,272	186,342
Total	1,003,030	1,001,280
Total
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	912,402	849,551
Advances for construction	79,818	77,204
Total	$ 992,220	$ 926,755

Condensed Consolidating Finan_3

Condensed Consolidating Financial Statements - Additional Information (Details) - USD ($)	Sep. 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	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Utility plant:
Utility plant	$ 3,411,219			$ 3,229,446
Less accumulated depreciation and amortization	(1,067,965)			(996,723)
Net utility plant	2,343,254			2,232,723
Current assets:
Cash and cash equivalents	51,257			47,176
Receivables and unbilled revenue	138,600			122,959
Receivables from affiliates	0			0
Other current assets	22,199			18,567
Total current assets	212,056			188,702
Other assets:
Regulatory assets	382,484			353,569
Investments in affiliates	0			0
Long-term affiliate notes receivable	0			0
Other assets	85,460			62,710
Total other assets	467,944			416,279
TOTAL ASSETS	3,023,254			2,837,704
Capitalization:
Common stockholders’ equity	757,795	$ 723,164	$ 714,129	730,157	$ 723,140	$ 695,257	$ 688,853	$ 699,221	$ 699,221
Affiliate long-term debt	0			0
Long-term debt, net	807,478			710,027
Total capitalization	1,565,273			1,440,184
Current liabilities:
Current maturities of long-term debt, net	5,280			104,911
Short-term borrowings	155,100			65,100
Payables to affiliates	0			0
Accounts payable	108,593			95,580
Accrued expenses and other liabilities	64,971			55,575
Total current liabilities	333,944			321,166
Unamortized investment tax credits	1,649			1,649
Deferred income taxes	229,237			213,033
Pension and postretirement benefits other than pensions	203,557			193,538
Regulatory liabilities and other	260,812			256,522
Advances for construction	190,272			186,342
Contributions in aid of construction	238,510			225,270
TOTAL CAPITALIZATION AND LIABILITIES	3,023,254			2,837,704
Consolidating Adjustments
Utility plant:
Utility plant	(7,197)			(7,197)
Less accumulated depreciation and amortization	2,159			2,097
Net utility plant	(5,038)			(5,100)
Current assets:
Cash and cash equivalents	0			0
Receivables and unbilled revenue	0			0
Receivables from affiliates	(29,650)			(25,453)
Other current assets	0			0
Total current assets	(29,650)			(25,453)
Other assets:
Regulatory assets	0			0
Investments in affiliates	(756,177)			(733,156)
Long-term affiliate notes receivable	(26,288)			(27,829)
Other assets	(214)			(203)
Total other assets	(782,679)			(761,188)
TOTAL ASSETS	(817,367)			(791,741)
Capitalization:
Common stockholders’ equity	(761,403)			(738,433)
Affiliate long-term debt	(26,288)			(27,828)
Long-term debt, net	0			0
Total capitalization	(787,691)			(766,261)
Current liabilities:
Current maturities of long-term debt, net	0			0
Short-term borrowings	0			0
Payables to affiliates	(29,650)			(25,453)
Accounts payable	0			0
Accrued expenses and other liabilities	0			0
Total current liabilities	(29,650)			(25,453)
Unamortized investment tax credits	0			0
Deferred income taxes	0			(43)
Pension and postretirement benefits other than pensions	(26)			0
Regulatory liabilities and other	0			16
Advances for construction	0			0
Contributions in aid of construction	0			0
TOTAL CAPITALIZATION AND LIABILITIES	(817,367)			(791,741)
Parent Company | Reportable Legal Entities
Utility plant:
Utility plant	1,318			1,318
Less accumulated depreciation and amortization	(1,083)			(1,013)
Net utility plant	235			305
Current assets:
Cash and cash equivalents	2,408			3,779
Receivables and unbilled revenue	0			126
Receivables from affiliates	28,896			21,318
Other current assets	235			80
Total current assets	31,539			25,303
Other assets:
Regulatory assets	0			0
Investments in affiliates	756,177			733,156
Long-term affiliate notes receivable	26,288			27,829
Other assets	460			133
Total other assets	782,925			761,118
TOTAL ASSETS	814,699			786,726
Capitalization:
Common stockholders’ equity	757,795			730,157
Affiliate long-term debt	0			0
Long-term debt, net	0			0
Total capitalization	757,795			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	329			107
Total current liabilities	55,429			55,224
Unamortized investment tax credits	0			0
Deferred income taxes	1,475			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	814,699			786,726
Cal Water | Reportable Legal Entities
Utility plant:
Utility plant	3,194,372			3,021,437
Less accumulated depreciation and amortization	(1,004,387)			(938,072)
Net utility plant	2,189,985			2,083,365
Current assets:
Cash and cash equivalents	39,187			33,763
Receivables and unbilled revenue	133,281			118,632
Receivables from affiliates	540			4,074
Other current assets	19,435			16,907
Total current assets	192,443			173,376
Other assets:
Regulatory assets	377,962			349,414
Investments in affiliates	0			0
Long-term affiliate notes receivable	0			0
Other assets	80,480			58,959
Total other assets	458,442			408,373
TOTAL ASSETS	2,840,870			2,665,114
Capitalization:
Common stockholders’ equity	679,037			659,340
Affiliate long-term debt	0			0
Long-term debt, net	807,019			709,444
Total capitalization	1,486,056			1,368,784
Current liabilities:
Current maturities of long-term debt, net	5,122			104,664
Short-term borrowings	100,000			10,000
Payables to affiliates	4,906			488
Accounts payable	103,748			92,310
Accrued expenses and other liabilities	60,621			53,655
Total current liabilities	274,397			261,117
Unamortized investment tax credits	1,649			1,649
Deferred income taxes	224,549			210,052
Pension and postretirement benefits other than pensions	203,557			193,538
Regulatory liabilities and other	253,843			250,720
Advances for construction	189,781			185,843
Contributions in aid of construction	207,038			193,411
TOTAL CAPITALIZATION AND LIABILITIES	2,840,870			2,665,114
All Other Subsidiaries | Reportable Legal Entities
Utility plant:
Utility plant	222,726			213,888
Less accumulated depreciation and amortization	(64,654)			(59,735)
Net utility plant	158,072			154,153
Current assets:
Cash and cash equivalents	9,662			9,634
Receivables and unbilled revenue	5,319			4,201
Receivables from affiliates	214			61
Other current assets	2,529			1,580
Total current assets	17,724			15,476
Other assets:
Regulatory assets	4,522			4,155
Investments in affiliates	0			0
Long-term affiliate notes receivable	0			0
Other assets	4,692			3,821
Total other assets	9,214			7,976
TOTAL ASSETS	185,010			177,605
Capitalization:
Common stockholders’ equity	82,366			79,093
Affiliate long-term debt	26,288			27,828
Long-term debt, net	459			583
Total capitalization	109,113			107,504
Current liabilities:
Current maturities of long-term debt, net	158			247
Short-term borrowings	0			0
Payables to affiliates	24,744			24,948
Accounts payable	4,845			3,270
Accrued expenses and other liabilities	4,021			1,813
Total current liabilities	33,768			30,278
Unamortized investment tax credits	0			0
Deferred income taxes	3,213			1,648
Pension and postretirement benefits other than pensions	0			0
Regulatory liabilities and other	6,953			5,817
Advances for construction	491			499
Contributions in aid of construction	31,472			31,859
TOTAL CAPITALIZATION AND LIABILITIES	$ 185,010			$ 177,605

Condensed Consolidating Finan_5

Condensed Consolidating Financial Statements - Condensed Consolidating Statement of Income (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Condensed Consolidating Financial Statements
Operating revenue	$ 232,537			$ 221,288			$ 537,679	$ 530,779
Operations:
Water production costs	80,568			78,818			190,795	191,797
Administrative and general	26,779			26,493			81,310	77,195
Other operations	24,550			21,943			64,913	60,307
Maintenance	7,065			6,768			19,212	17,596
Depreciation and amortization	22,273			21,009			66,967	62,677
Income tax (benefit) expense	12,194			11,786			13,524	16,950
Property and other taxes	7,541			7,142			21,902	20,253
Total operating (income) expenses	180,970			173,959			458,623	446,775
Net operating income	51,567			47,329			79,056	84,004
Other income and expenses:
Non-regulated revenue	4,118			4,703			14,149	13,967
Non-regulated expenses	(4,351)			(4,897)			(10,470)	(16,449)
Other components of net periodic benefit cost	(1,857)			(1,975)			(4,308)	(6,984)
Allowance for equity funds used during construction	1,868			1,023			5,087	2,644
Income tax benefit on other income and expenses	330			305			(985)	1,882
Net other income (loss)	108			(841)			3,473	(4,940)
Interest expense:
Interest expense	10,279			10,875			33,532	30,207
Allowance for borrowed funds used during construction	(1,028)			(560)			(2,783)	(1,359)
Net interest expense	9,251			10,315			30,749	28,848
Equity earnings of subsidiaries	0			0			0	0
Net income	42,424	$ 16,996	$ (7,640)	36,173	$ 14,805	$ (762)	51,780	50,216
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	(147)			(144)			(437)	(436)
Maintenance	0			0			0	0
Depreciation and amortization	(21)			(22)			(62)	(65)
Income tax (benefit) expense	215			222			651	620
Property and other taxes	0			0			0	0
Total operating (income) expenses	47			56			152	119
Net operating income	(47)			(56)			(152)	(119)
Other income and expenses:
Non-regulated revenue	(745)			(773)			(2,263)	(2,152)
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 benefit on other income and expenses	208			216			633	602
Net other income (loss)	(537)			(557)			(1,630)	(1,550)
Interest expense:
Interest expense	(599)			(628)			(1,826)	(1,716)
Allowance for borrowed funds used during construction	0			0			0	0
Net interest expense	(599)			(628)			(1,826)	(1,716)
Equity earnings of subsidiaries	(42,334)			(36,088)			(51,523)	(49,863)
Net income	(42,319)			(36,073)			(51,479)	(49,816)
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	0			0			23	0
Other operations	0			0			0	0
Maintenance	0			0			0	0
Depreciation and amortization	23			23			70	70
Income tax (benefit) expense	(132)			(142)			(411)	(342)
Property and other taxes	0			0			0	0
Total operating (income) expenses	(109)			(119)			(318)	(272)
Net operating income	109			119			318	272
Other income and expenses:
Non-regulated revenue	599			628			1,826	1,716
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 benefit on other income and expenses	(168)			(176)			(511)	(480)
Net other income (loss)	431			452			1,315	1,236
Interest expense:
Interest expense	450			486			1,376	1,155
Allowance for borrowed funds used during construction	0			0			0	0
Net interest expense	450			486			1,376	1,155
Equity earnings of subsidiaries	42,334			36,088			51,523	49,863
Net income	42,424			36,173			51,780	50,216
Cal Water | Reportable Legal Entities
Condensed Consolidating Financial Statements
Operating revenue	219,261			208,695			502,785	499,173
Operations:
Water production costs	78,048			76,317			183,617	185,149
Administrative and general	24,498			23,878			73,908	69,531
Other operations	22,872			20,271			59,851	55,626
Maintenance	6,823			6,538			18,469	16,974
Depreciation and amortization	20,770			19,632			62,471	58,909
Income tax (benefit) expense	11,332			10,435			12,019	15,081
Property and other taxes	6,620			6,205			19,431	17,894
Total operating (income) expenses	170,963			163,276			429,766	419,164
Net operating income	48,298			45,419			73,019	80,009
Other income and expenses:
Non-regulated revenue	3,865			4,589			13,374	13,572
Non-regulated expenses	(3,907)			(4,675)			(9,610)	(15,943)
Other components of net periodic benefit cost	(1,784)			(1,834)			(4,177)	(6,618)
Allowance for equity funds used during construction	1,868			1,023			5,087	2,644
Income tax benefit on other income and expenses	268			252			(1,028)	1,776
Net other income (loss)	310			(645)			3,646	(4,569)
Interest expense:
Interest expense	9,820			10,443			32,141	29,095
Allowance for borrowed funds used during construction	(954)			(522)			(2,592)	(1,250)
Net interest expense	8,866			9,921			29,549	27,845
Equity earnings of subsidiaries	0			0			0	0
Net income	39,742			34,853			47,116	47,595
All Other Subsidiaries | Reportable Legal Entities
Condensed Consolidating Financial Statements
Operating revenue	13,276			12,593			34,894	31,606
Operations:
Water production costs	2,520			2,501			7,178	6,648
Administrative and general	2,281			2,615			7,379	7,664
Other operations	1,825			1,816			5,499	5,117
Maintenance	242			230			743	622
Depreciation and amortization	1,501			1,376			4,488	3,763
Income tax (benefit) expense	779			1,271			1,265	1,591
Property and other taxes	921			937			2,471	2,359
Total operating (income) expenses	10,069			10,746			29,023	27,764
Net operating income	3,207			1,847			5,871	3,842
Other income and expenses:
Non-regulated revenue	399			259			1,212	831
Non-regulated expenses	(444)			(222)			(860)	(506)
Other components of net periodic benefit cost	(73)			(141)			(131)	(366)
Allowance for equity funds used during construction	0			0			0	0
Income tax benefit on other income and expenses	22			13			(79)	(16)
Net other income (loss)	(96)			(91)			142	(57)
Interest expense:
Interest expense	608			574			1,841	1,673
Allowance for borrowed funds used during construction	(74)			(38)			(191)	(109)
Net interest expense	534			536			1,650	1,564
Equity earnings of subsidiaries	0			0			0	0
Net income	$ 2,577			$ 1,220			$ 4,363	$ 2,221

Condensed Consolidating Finan_6

Condensed Consolidating Financial Statements - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Operating activities:
Net income	$ 42,424	$ 16,996	$ (7,640)	$ 36,173	$ 14,805	$ (762)	$ 51,780	$ 50,216
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							68,522	64,131
Change in value of life insurance contracts							(3,433)	124
Allowance for equity funds used during construction	(1,868)			(1,023)			(5,087)	(2,644)
Changes in operating assets and liabilities:
Changes in operating assets and liabilities							(5,041)	7,032
Other changes in noncurrent assets and liabilities							21,602	644
Net cash provided by operating activities							128,343	119,503
Investing activities:
Utility plant expenditures							(194,942)	(212,856)
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	3,491
Purchase of life insurance contracts							(2,216)	(4,925)
Net cash used in investing activities							(197,158)	(214,290)
Financing Activities:
Short-term borrowings							210,000	141,000
Repayment of short-term borrowings							(120,000)	(341,000)
Changes in affiliate advances							0	0
Proceeds from affiliate short-term borrowings							0	0
Repayment of affiliates long-term borrowings							0	0
Issuance of long term debt, net of expenses							398,431	299,383
Repayment of long-term debt							(401,630)	(12,499)
Advances and contributions in aid of construction							21,266	13,630
Refunds of advances for construction							(5,560)	(5,462)
Repurchase of common stock							(2,355)	(1,496)
Issuance of common stock							1,278	0
Dividends paid to non-affiliates							(28,507)	(27,029)
Dividends paid to affiliates							0	0
Net cash provided by financing activities							72,923	66,527
Change in cash, cash equivalents, and restricted cash							4,108	(28,260)
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	51,823			67,092			51,823	67,092
Consolidating Adjustments
Operating activities:
Net income	(42,319)			(36,073)			(51,479)	(49,816)
Adjustments to reconcile net income to net cash provided by operating activities:
Equity earnings of subsidiaries	42,334			36,088			51,523	49,863
Dividends received from affiliates							(28,507)	(27,029)
Depreciation and amortization							(62)	(65)
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							18	18
Net cash provided by operating activities							(28,507)	(27,029)
Investing activities:
Utility plant expenditures							0	0
Changes in affiliate advances							(15)	(1,954)
Issuance of affiliate short-term borrowings							4,300	23,700
Reduction of affiliates long-term debt							(1,462)	(1,224)
Life insurance proceeds								0
Purchase of life insurance contracts							0	0
Net cash used in investing activities							2,823	20,522
Financing Activities:
Short-term borrowings							0	0
Repayment of short-term borrowings							0	0
Changes in affiliate advances							15	1,954
Proceeds from affiliate short-term borrowings							(4,300)	(23,700)
Repayment of affiliates long-term borrowings							1,462	1,224
Issuance of long term debt, net of expenses							0	0
Repayment of long-term debt							0	0
Advances and contributions in aid of construction							0	0
Refunds of advances for construction							0	0
Repurchase of common stock							0	0
Issuance of common stock							0
Dividends paid to non-affiliates							0	0
Dividends paid to affiliates							28,507	27,029
Net cash provided by financing activities							25,684	6,507
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	42,424			36,173			51,780	50,216
Adjustments to reconcile net income to net cash provided by operating activities:
Equity earnings of subsidiaries	(42,334)			(36,088)			(51,523)	(49,863)
Dividends received from affiliates							28,507	27,029
Depreciation and amortization							70	70
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							194	(281)
Other changes in noncurrent assets and liabilities							5,239	2,518
Net cash provided by operating activities							34,267	29,689
Investing activities:
Utility plant expenditures							0	4
Changes in affiliate advances							(3,199)	(975)
Issuance of affiliate short-term borrowings							(4,300)	(23,700)
Reduction of affiliates long-term debt							1,462	1,224
Life insurance proceeds								0
Purchase of life insurance contracts							0	0
Net cash used in investing activities							(6,037)	(23,447)
Financing Activities:
Short-term borrowings							0	20,000
Repayment of short-term borrowings							0	0
Changes in affiliate advances							(17)	0
Proceeds from affiliate short-term borrowings							0	0
Repayment of affiliates long-term borrowings							0	0
Issuance of long term debt, net of expenses							0	0
Repayment of long-term debt							0	0
Advances and contributions in aid of construction							0	0
Refunds of advances for construction							0	0
Repurchase of common stock							(2,355)	(1,496)
Issuance of common stock							1,278
Dividends paid to non-affiliates							(28,507)	(27,029)
Dividends paid to affiliates							0	0
Net cash provided by financing activities							(29,601)	(8,525)
Change in cash, cash equivalents, and restricted cash							(1,371)	(2,283)
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	2,408			2,445			2,408	2,445
Cal Water | Reportable Legal Entities
Operating activities:
Net income	39,742			34,853			47,116	47,595
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							63,975	60,298
Change in value of life insurance contracts							(3,433)	124
Allowance for equity funds used during construction	(1,868)			(1,023)			(5,087)	(2,644)
Changes in operating assets and liabilities:
Changes in operating assets and liabilities							(6,744)	6,135
Other changes in noncurrent assets and liabilities							14,560	(3,881)
Net cash provided by operating activities							110,387	107,627
Investing activities:
Utility plant expenditures							(185,883)	(205,218)
Changes in affiliate advances							3,534	3,198
Issuance of affiliate short-term borrowings							0	0
Reduction of affiliates long-term debt							0	0
Life insurance proceeds								3,491
Purchase of life insurance contracts							(2,216)	(4,925)
Net cash used in investing activities							(184,565)	(203,454)
Financing Activities:
Short-term borrowings							210,000	121,000
Repayment of short-term borrowings							(120,000)	(341,000)
Changes in affiliate advances							4,419	1,129
Proceeds from affiliate short-term borrowings							0	20,000
Repayment of affiliates long-term borrowings							0	0
Issuance of long term debt, net of expenses							398,431	299,383
Repayment of long-term debt							(401,417)	(12,299)
Advances and contributions in aid of construction							21,176	13,288
Refunds of advances for construction							(5,560)	(5,452)
Repurchase of common stock							0	0
Issuance of common stock							0
Dividends paid to non-affiliates							0	0
Dividends paid to affiliates							(27,419)	(25,959)
Net cash provided by financing activities							79,630	70,090
Change in cash, cash equivalents, and restricted cash							5,452	(25,737)
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	39,690			55,716			39,690	55,716
All Other Subsidiaries | Reportable Legal Entities
Operating activities:
Net income	2,577			1,220			4,363	2,221
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							4,539	3,828
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							1,509	1,178
Other changes in noncurrent assets and liabilities							1,785	1,989
Net cash provided by operating activities							12,196	9,216
Investing activities:
Utility plant expenditures							(9,059)	(7,642)
Changes in affiliate advances							(320)	(269)
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	0
Net cash used in investing activities							(9,379)	(7,911)
Financing Activities:
Short-term borrowings							0	0
Repayment of short-term borrowings							0	0
Changes in affiliate advances							(4,417)	(3,083)
Proceeds from affiliate short-term borrowings							4,300	3,700
Repayment of affiliates long-term borrowings							(1,462)	(1,224)
Issuance of long term debt, net of expenses							0	0
Repayment of long-term debt							(213)	(200)
Advances and contributions in aid of construction							90	342
Refunds of advances for construction							0	(10)
Repurchase of common stock							0	0
Issuance of common stock							0
Dividends paid to non-affiliates							0	0
Dividends paid to affiliates							(1,088)	(1,070)
Net cash provided by financing activities							(2,790)	(1,545)
Change in cash, cash equivalents, and restricted cash							27	(240)
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	$ 9,725			$ 8,931			$ 9,725	$ 8,931

Immaterial Restatement of Pri_3

Immaterial Restatement of Prior Period Financial Statements (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Operating revenue	$ 232,537			$ 221,288			$ 537,679	$ 530,779
Operating expenses:
Income taxes	12,194			11,786			13,524	16,950
Total operating expenses				173,959				446,775
Net operating income	51,567			47,329			79,056	84,004
Net income	$ 42,424	$ 16,996	$ (7,640)	$ 36,173	$ 14,805	$ (762)	$ 51,780	$ 50,216
Earnings per share:
Basic (in dollars per share)	$ 0.88			$ 0.75			$ 1.08	$ 1.04
Diluted (in dollars per share)	$ 0.88			$ 0.75			$ 1.08	$ 1.04
Retained earnings	$ 415,326			$ 385,699	358,538	352,747	$ 415,326	$ 385,699	$ 392,053	$ 362,512
Total common stockholders’ equity	757,795	723,164	714,129	723,140	695,257	688,853	757,795	723,140	$ 730,157	699,221	$ 699,221
Operating activities:
Net income	$ 42,424	$ 16,996	$ (7,640)	36,173	14,805	(762)	51,780	50,216
Other changes in noncurrent assets and liabilities							21,602	644
Net cash provided by operating activities							$ 128,343	119,503
Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Operating revenue				2,305				6,917
Operating expenses:
Income taxes				524				1,570
Total operating expenses				524				1,570
Net operating income				1,781				5,347
Net income				$ 1,781				$ 5,347
Earnings per share:
Basic (in dollars per share)				$ 0.03				$ 0.11
Diluted (in dollars per share)				$ 0.03				$ 0.11
Retained earnings				$ 11,106	9,325	7,542		$ 11,106		5,759
Total common stockholders’ equity				11,106	9,325	7,542		11,106		5,759
Operating activities:
Net income				1,781				5,347
Other changes in noncurrent assets and liabilities								(5,347)
Net cash provided by operating activities								0
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Operating revenue				218,983				523,862
Operating expenses:
Income taxes				11,262				15,380
Total operating expenses				173,435				445,205
Net operating income				45,548				78,657
Net income				$ 34,392				$ 44,869
Earnings per share:
Basic (in dollars per share)				$ 0.72				$ 0.93
Diluted (in dollars per share)				$ 0.72				$ 0.93
Retained earnings				$ 374,593	349,213	345,205		$ 374,593		356,753
Total common stockholders’ equity				712,034	$ 685,932	$ 681,311		712,034		$ 693,462
Operating activities:
Net income				$ 34,392				44,869
Other changes in noncurrent assets and liabilities								5,991
Net cash provided by operating activities								$ 119,503

Subsequent Event (Details)

Subsequent Event (Details) - Subsequent Event $ in Millions	Oct. 08, 2019USD ($)
Subsequent Event [Line Items]
Current projects amount	$ 200
Advice letter authorizations	$ 148
Water main replacement rate	0.76%
Minimum
Subsequent Event [Line Items]
New projects amount	$ 609
Capital investments	809
Maximum
Subsequent Event [Line Items]
New projects amount	628
Capital investments	$ 828