California Water Service (CWT) 10-Q30 Jul 202020 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover	6 Months Ended
Cover	Jun. 30, 2020shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
Document Transition Report	false
Entity File Number	1-13883
Entity Registrant Name	CALIFORNIA WATER SERVICE GROUP
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	49,398,000
Entity Central Index Key	0001035201
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Utility plant:
Utility plant	$ 3,752,243	$ 3,550,485
Less accumulated depreciation and amortization	(1,214,427)	(1,144,115)
Net utility plant	2,537,816	2,406,370
Current assets:
Cash and cash equivalents	114,388	42,653
Receivables:
Customers, net	46,087	32,058
Regulatory balancing accounts	23,738	38,225
Other, net	13,605	14,187
Unbilled revenue, net	39,599	34,879
Materials and supplies at weighted average cost	8,375	7,745
Taxes, prepaid expenses, and other assets	21,097	14,965
Total current assets	266,889	184,712
Other assets:
Regulatory assets	440,986	433,322
Goodwill	31,132	2,615
Other assets	83,110	84,289
Total other assets	555,228	520,226
TOTAL ASSETS	3,359,933	3,111,308
Capitalization:
Common stock, $0.01 par value; 68,000 shares authorized, 49,398 and 48,532 outstanding in 2020 and 2019, respectively	494	485
Additional paid-in capital	400,080	362,275
Retained earnings	381,449	417,146
Total common stockholders’ equity	782,023	779,906
Long-term debt, net	785,257	786,754
Total capitalization	1,567,280	1,566,660
Current liabilities:
Current maturities of long-term debt, net	21,872	21,868
Short-term borrowings	375,100	175,100
Accounts payable	128,216	108,463
Regulatory balancing accounts	1,602	4,462
Accrued interest	5,330	5,810
Accrued expenses and other liabilities	45,432	43,018
Total current liabilities	577,552	358,721
Deferred income taxes	223,955	222,590
Pension and postretirement benefits other than pensions	261,119	258,907
Regulatory liabilities and other	270,177	271,831
Advances for construction	195,056	191,062
Contributions in aid of construction	264,794	241,537
Commitments and contingencies (Note 10)
TOTAL CAPITALIZATION AND LIABILITIES	$ 3,359,933	$ 3,111,308
Common stock, par value (in dollars per share)	$ 0.01
Common stock, shares authorized (in shares)	68,000
Common stock, shares outstanding (in shares)	49,398

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2020	Jun. 30, 2019
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)	49,398	48,532

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF (LOSS) INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Statement [Abstract]
Operating revenue	$ 175,484		$ 179,031		$ 301,047	$ 305,142
Operations:
Water production costs	71,142		64,635		125,118	110,227
Administrative and general	26,939		25,434		56,619	54,531
Other operations	25,898		22,542		39,872	40,363
Maintenance	6,722		5,692		13,795	12,147
Depreciation and amortization	24,542		22,326		49,034	44,694
Income taxes	622		4,321		(3,315)	1,330
Property and other taxes	7,126		7,068		14,354	14,361
Total operating (income) expenses	162,991		152,018		295,477	277,653
Net operating income	12,493		27,013		5,570	27,489
Other income and expenses:
Non-regulated revenue	4,208		5,130		8,035	10,031
Non-regulated expenses	(492)		(3,900)		(8,946)	(6,119)
Other components of net periodic benefit cost	(1,332)		(1,192)		(2,762)	(2,451)
Allowance for equity funds used during construction	1,705		1,686		3,319	3,219
Income tax expense on other income and expenses	(820)		(487)		93	(1,315)
Net other income	3,269		1,237		(261)	3,365
Interest expense:
Interest expense	11,613		12,178		22,411	23,253
Allowance for borrowed funds used during construction	(1,132)		(924)		(2,076)	(1,755)
Net interest expense	10,481		11,254		20,335	21,498
Net income	$ 5,281	$ (20,307)	$ 16,996	$ (7,640)	$ (15,026)	$ 9,356
Earnings per share:
Basic (in dollars per share)	$ 0.11		$ 0.35		$ (0.31)	$ 0.19
Diluted (in dollars per share)	$ 0.11		$ 0.35		$ (0.31)	$ 0.19
Weighted average shares outstanding:
Basic (in shares)	48,936		48,136		48,759	48,111
Diluted (in shares)	48,936		48,136		48,759	48,111

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Operating activities:
Net (loss) income	$ (15,026)	$ 9,356
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	50,251	45,744
Change in value of life insurance contracts	872	(3,147)
Allowance for equity funds used during construction	(3,319)	(3,219)
Changes in operating assets and liabilities:
Receivables and unbilled revenue	(6,215)	(16,619)
Accounts payable	3,405	5,928
Other current assets	(6,759)	(5,750)
Other current liabilities	(970)	(396)
Other changes in noncurrent assets and liabilities	(2,235)	11,494
Net cash provided by operating activities	20,004	43,391
Investing activities:
Utility plant expenditures	(133,537)	(121,936)
Business acquisition, net of cash acquired	(37,655)	0
Net cash used in investing activities	(171,192)	(121,936)
Financing activities:
Short-term borrowings	270,000	190,000
Repayment of short-term borrowings	(70,000)	(90,000)
Issuance of long-term debt, net of expenses	0	398,442
Repayment of long-term debt	(1,293)	(401,358)
Advances and contributions in aid of construction	12,569	12,755
Refunds of advances for construction	(4,341)	(3,555)
Repurchase of common stock	(1,479)	(2,203)
Issuance of common stock	38,006	829
Dividends paid	(20,671)	(19,000)
Net cash provided by financing activities	222,791	85,910
Change in cash, cash equivalents, and restricted cash	71,603	7,365
Cash, cash equivalents, and restricted cash at beginning of period	43,298	47,715
Cash, cash equivalents, and restricted cash at end of period	114,901	55,080
Supplemental information:
Cash paid for interest (net of amounts capitalized)	20,433	21,033
Supplemental disclosure of non-cash activities:
Accrued payables for investments in utility plant	54,049	31,464
Utility plant contribution by developers	$ 13,818	$ 11,092

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Statement of Cash Flows [Abstract]
Payments of debt issuance costs	$ 1,558

Organization and Operations and

Organization and Operations and Basis of Presentation	6 Months Ended
Organization and Operations and Basis of Presentation	Jun. 30, 2020
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, 2019 as filed with the SEC on February 27, 2020. 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 credit losses, pension and other employee benefit plan liabilities, and income tax-related assets and liabilities. Actual results could differ from these estimates. In the opinion of management, the accompanying unaudited condensed consolidated interim financial statements reflect all adjustments, consisting of normal recurring transactions that are necessary to provide a fair presentation of the results for the periods covered. Due to the seasonal nature of the water business, the results for interim periods are not indicative of the results for a 12-month period. Revenue and income are generally higher in the warm, dry summer months when water usage and sales are greater. Revenue and income are generally lower in the winter months when cooler temperatures and rainfall curtail water usage and sales.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
Summary of Significant Accounting Policies	Jun. 30, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Operating revenue The following tables disaggregate the Company’s operating revenue by source for the three and six months ended June 30, 2020 and 2019: Three Months Ended June 30 2020 2019 Revenue from contracts with customers $ 172,497 $ 167,467 Regulatory balancing account revenue (a) 2,987 11,564 Total operating revenue $ 175,484 $ 179,031 Six Months Ended June 30 2020 2019 Revenue from contracts with customers $ 307,330 $ 284,877 Regulatory balancing account revenue (a) (6,283) 20,265 Total operating revenue $ 301,047 $ 305,142 (a) As further discussed below, no amounts were recorded for the Company’s Water Revenue Adjustment Mechanism (WRAM), Modified Cost Balancing Account (MCBA), Pension Cost Balancing Account (PCBA), and Health Cost Balancing Account (HCBA) for the three and six months ended June 30, 2020 due to the delay in the resolution of the 2018 General Rate Case (GRC). Revenue from contracts with customers The Company principally generates operating revenue from contracts with customers by providing regulated water and wastewater services at tariff-rates authorized by the Commissions in the states in which they operate and non-regulated water and wastewater services at rates authorized by contracts with government agencies. Revenue from contracts with customers reflects amounts billed for the volume of consumption at authorized per unit rates, for a service charge, and for other authorized charges. The Company satisfies its performance obligation to provide water and wastewater services over time as services are rendered. The Company applies the invoice practical expedient and recognizes revenue from contracts with customers in the amount for which the Company has a right to invoice. The Company has a right to invoice for the volume of consumption, for the service charge, and for other authorized charges. The measurement of sales to customers is generally based on the reading of their meters, which occurs on a systematic basis throughout the month. At the end of each month, the Company estimates consumption since the date of the last meter reading and a corresponding unbilled revenue is recognized. The estimate is based upon the number of unbilled days that month and the average daily customer billing rate from the previous month (which fluctuates based upon customer usage). Contract terms are generally short-term and at will by customers and, as a result, no separate financing component is recognized for the Company's collections from customers, which generally require payment within 30 days of billing. The Company applies judgment, based principally on historical payment experience, in estimating its customers’ ability to pay. Certain customers are not billed for volumetric consumption, but are instead billed a flat rate at the beginning of each monthly service period. The amount billed is initially deferred and subsequently recognized over the monthly service period, as the performance obligation is satisfied. The deferred revenue balance or contract liability, which is included in "accrued expenses and other liabilities" on the consolidated balance sheets, is inconsequential. In the following tables, revenue from contracts with customers is disaggregated by class of customers for the three and six months ended June 30, 2020 and 2019: Three Months Ended June 30 2020 2019 Residential $ 116,453 $ 107,349 Business 28,531 31,706 Industrial 6,622 7,524 Public authorities 7,711 7,613 Other (a) 13,180 13,275 Total revenue from contracts with customers $ 172,497 $ 167,467 Six Months Ended June 30 2020 2019 Residential $ 208,998 $ 191,609 Business 56,223 57,186 Industrial 14,500 14,788 Public authorities 13,608 12,084 Other (a) 14,001 9,210 Total revenue from contracts with customers $ 307,330 $ 284,877 (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 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. These mechanisms include the following: The 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 MCBA, Conservation Expense Balancing Account (CEBA), PCBA, and HCBA, generally 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. The WRAM, MCBA, PCBA, and HCBA are being litigated in the pending 2018 GRC, which is further discussed in Note 9. As the mechanisms are being litigated, the Company did not record regulatory assets for the WRAM, MCBA, PCBA, and HCBA for the first six months of 2020. The Company determined that these mechanisms did not meet the regulatory asset recognition criteria under accounting standards for regulated utilities. As the CEBA is not being litigated in the pending 2018 GRC, the Company recorded a regulatory liability for the CEBA for the first six months of 2020. The Company determined that the CEBA met the regulatory liability recognition criteria under accounting standards for regulated utilities. Each district's WRAM and MCBA regulatory assets and liabilities are allowed to be netted against one another. The Company recognizes regulatory balancing account revenues that have been authorized for rate recovery, are objectively determinable and probable of recovery, and are expected to be collected within 24 months. To the extent that regulatory balancing account revenue is estimated to be collectible beyond 24 months, recognition is deferred. Non-regulated Revenue The following tables disaggregate the Company’s non-regulated revenue by source for the three and six months ended June 30, 2020 and 2019: Three Months Ended June 30 2020 2019 Operating and maintenance revenue $ 2,789 $ 3,273 Other non-regulated revenue 834 1,267 Non-regulated revenue from contracts with customers $ 3,623 $ 4,540 Lease revenue $ 585 $ 590 Total non-regulated revenue $ 4,208 $ 5,130 Six Months Ended June 30 2020 2019 Operating and maintenance revenue $ 5,288 $ 6,319 Other non-regulated revenue 1,599 2,563 Non-regulated revenue from contracts with customers $ 6,887 $ 8,882 Lease revenue $ 1,148 $ 1,149 Total non-regulated revenue $ 8,035 $ 10,031 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. Allowance for credit losses The Company measures expected credit losses for Customer Receivables, Other Receivables, and Unbilled Revenue on an aggregated level. These receivables are generally trade receivables due in one year or less or expected to be billed and collected in one year or less. The expected credit losses for Other Receivables is inconsequential. Although the Company has residential, business, industrial, public authorities, and other customers, the risk characteristics of each of these customer classes is similar as the Company has determined that the differences in the customer write-off behavior among its customer classes is inconsequential. The overall risks related to the Company’s receivables is low as water and wastewater services are seen as essential services. The estimate for the allowance for credit losses is based off of a historical loss ratio that is adjusted for current conditions and reasonable and supportable forecasts. For the first six months of 2020, the estimate includes adjustments made for the effects of the COVID-19 pandemic. As the states in which the Company operates have issued ‘shelter-in-place” and social distancing ordinances, the Company is expecting segments of its customer base to continue to experience employment layoffs and business closures that negatively impact their ability to pay utility bills. The Company has also ceased all shutoffs for nonpayment during the pandemic. The following table presents the activity in the allowance for credit losses for the period ended June 30, 2020: As of June 30, 2020 Allowance for credit losses Customer Receivables Unbilled Revenue Beginning balance 374 397 Provision for credit loss expense 875 727 Write-offs (509) (511) Recoveries 135 112 Total ending allowance balance $ 875 $ 725 Cash, Cash Equivalents, and Restricted Cash The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Condensed Consolidated Balance Sheets that sum to the total of the same such amounts shown on the Condensed Consolidated Statements of Cash Flows: June 30, 2020 December 31, 2019 Cash and cash equivalents 114,388 42,653 Restricted cash (included in "taxes, prepaid expenses and other assets") 513 645 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 114,901 $ 43,298 Adoption of New Accounting Standards In June of 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which changed the impairment model for certain financial assets that have a contractual right to receive cash, including trade and loan receivables. The new model required recognition based upon an estimation of expected credit losses rather than recognition of losses when it is probable that they have been incurred. ASU 2016-13 was effective for annual reporting periods beginning after December 15, 2019, with early adoption permitted. The Company adopted the standard utilizing the modified retrospective method for its trade receivables and unbilled revenue on January 1, 2020. Based on the composition of the Company’s trade receivables and unbilled revenue, and expected future losses, the adoption of ASU 2016-13 did not have a material impact on its consolidated financial statements. In January of 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment , which eliminated the second step of the goodwill impairment test that required a hypothetical purchase price allocation to measure goodwill impairment. Under the new guidance, a goodwill impairment loss will be measured at the amount by which a reporting unit’s carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 was effective for annual reporting periods beginning after December 15, 2019, with early adoption permitted for any impairment test performed on testing dates after January 1, 2017. The Company adopted the standard on January 1, 2020 and the adoption of the standard did not have a material impact on its consolidated financial statements. In August of 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure for Fair Value Measurement, which modified the disclosure requirements on fair value measurements. The modifications in this update eliminated, amended, and added disclosure requirements for fair value measurements. ASU 2018-13 was effective for annual reporting periods beginning after December 15, 2019, with early adoption permitted. The Company adopted the standard in part prospectively and in part retrospectively, in accordance with the requirements of ASU 2018-13, on January 1, 2020. Since the Company does not have level 3 fair value measurements or transfers between level 1 and level 2 fair value measurements, the adoption of the standard did not have a material impact on its footnote disclosures.

Stock-based Compensation

Stock-based Compensation	6 Months Ended
Stock-based Compensation	Jun. 30, 2020
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 six months ended June 30, 2020 and 2019: Three Months Ended June 30 Six Months Ended June 30 2020 2019 2020 2019 RSAs granted — — 39,915 36,183 RSAs canceled 2,151 2,544 7,185 10,878 During the first six months of 2020 and 2019, the RSAs granted were valued at $51.41 and $52.83 per share, respectively, based upon the fair value of the Company’s common stock on the date of grant. RSAs granted to officers vest over 36 months with the first year cliff vesting. RSAs granted to directors generally cliff vest at the end of 12 months. The following table lists the number of performance-based Restricted Stock Unit Awards (RSUs) granted, issued, and canceled during the three and six months ended June 30, 2020 and 2019: Three Months Ended June 30 Six Months Ended June 30 2020 2019 2020 2019 RSUs granted — — 32,720 26,473 RSUs issued — — 41,731 62,726 RSUs canceled — — 22,936 31,177 Each RSU award reflects a target number of shares that may be issued to the award recipient. The 2020 and 2019 RSUs granted may be issued upon completion of the three The Company has recorded compensation costs for the RSAs and RSUs in administrative and general operating expenses in the amount of $0.5 million and $1.2 million for the three months ended June 30, 2020 and 2019, respectively. For the six months ended June 30, 2020 and 2019, the Company has recorded compensation costs for the RSAs and RSUs in the amount of $1.3 million and $3.9 million, respectively.

Equity

Equity	6 Months Ended
Equity	Jun. 30, 2020
Equity [Abstract]
Equity	EquityThe Company sold 677,318 shares of common stock through its at-the-market equity program and raised proceeds of $31.1 million net of $0.3 million in commissions paid under the equity distribution agreement during the three months ended June 30, 2020. During the six months ended June 30, 2020, the Company sold 793,152 shares of common stock through its at-the-market equity program and raised proceeds of $37.1 million net of $0.4 million in commissions paid under the equity distribution agreement. The Company’s changes in total common stockholders’ equity for the six months ended June 30, 2020 and 2019 were as follows: Six months ended June 30, 2020 Common Stock Additional Retained Total Shares Amount (In thousands) Balance at January 1, 2020 48,532 $ 485 $ 362,275 $ 417,146 $ 779,906 Net loss (20,307) (20,307) Issuance of common stock 210 2 7,227 7,229 Repurchase of common stock (28) — (1,373) (1,373) Dividends paid on common stock ($0.2125 per share) (10,315) (10,315) Balance at March 31, 2020 48,714 487 368,129 386,524 755,140 Net income 5,281 5,281 Issuance of common stock 686 7 32,056 32,063 Repurchase of common stock (2) — (105) (105) Dividends paid on common stock ($0.2125 per share) (10,356) (10,356) Balance at June 30, 2020 49,398 494 400,080 381,449 782,023 Six months ended June 30, 2019 Common Stock Additional Retained Total Shares Amount (In thousands) Balance at January 1, 2019 48,065 $ 481 $ 337,623 $ 392,053 $ 730,157 Net loss (7,640) (7,640) Issuance of common stock 109 — 3,179 3,179 Repurchase of common stock (40) — (2,074) (2,074) Dividends paid on common stock ($0.1975 per share) (9,493) (9,493) Balance at March 31, 2019 48,134 481 338,728 374,920 714,129 Net income 16,996 16,996 Issuance of common stock 8 — 1,675 1,675 Repurchase of common stock (2) — (129) (129) Dividends paid on common stock ($0.1975 per share) (9,507) (9,507) Balance at June 30, 2019 48,140 481 340,274 382,409 723,164

Earnings (Loss) Per Share

Earnings (Loss) Per Share	6 Months Ended
Earnings (Loss) Per Share	Jun. 30, 2020
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share The computations of basic and diluted earnings (loss) per share are noted in the table below. Basic earnings (loss) per share are computed by dividing the net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. RSAs are included in the weighted average common shares outstanding because the shares have all the same voting and dividend rights as issued and unrestricted common stock. RSUs are not included in diluted shares for financial reporting until authorized by the Organization & Compensation Committee of the Board of Directors. Three Months Ended June 30 2020 2019 (In thousands, except per share data) Net income available to common stockholders $ 5,281 $ 16,996 Weighted average common shares outstanding, basic 48,936 48,136 Weighted average common shares outstanding, dilutive 48,936 48,136 Earnings per share - basic $ 0.11 $ 0.35 Earnings per share - diluted $ 0.11 $ 0.35 Six Months Ended June 30 2020 2019 (In thousands, except per share data) Net (loss) income available to common stockholders $ (15,026) $ 9,356 Weighted average common shares outstanding, basic 48,759 48,111 Weighted average common shares outstanding, dilutive 48,759 48,111 (Loss) earnings per share - basic $ (0.31) $ 0.19 (Loss) earnings per share - diluted $ (0.31) $ 0.19

Pension Plan and Other Postreti

Pension Plan and Other Postretirement Benefits	6 Months Ended
Pension Plan and Other Postretirement Benefits	Jun. 30, 2020
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 to the pension plans were $16.8 million and $6.3 million for the six months ended June 30, 2020 and 2019, respectively. Cash contributions made by the Company to the other postretirement benefit plans were $3.9 million and $3.4 million for the six months ended June 30, 2020 and 2019, respectively. The total 2020 estimated cash contribution to the pension plans and other postretirement benefits plans are expected to be approximately $38.0 million and $7.5 million, respectively. The following tables list components of net periodic benefit costs for the pension plans and other postretirement benefits. The data listed under “pension plan” includes the qualified pension plan and the non-qualified supplemental executive retirement plan. The data listed under “other benefits” is for all other postretirement benefits. Three Months Ended June 30 Pension Plan Other Benefits 2020 2019 2020 2019 Service cost $ 8,811 $ 6,565 $ 2,106 $ 1,762 Interest cost 6,433 6,642 1,210 1,337 Expected return on plan assets (8,265) (7,567) (1,811) (1,435) Amortization of prior service cost 1,057 1,262 49 49 Recognized net actuarial loss 3,196 1,312 14 104 Net periodic benefit cost $ 11,232 $ 8,214 $ 1,568 $ 1,817 Six Months Ended June 30 Pension Plan Other Benefits 2020 2019 2020 2019 Service cost $ 17,622 $ 13,129 $ 4,212 $ 3,524 Interest cost 12,866 13,284 2,420 2,674 Expected return on plan assets (16,530) (15,133) (3,622) (2,871) Amortization of prior service cost 2,114 2,524 98 99 Recognized net actuarial loss 6,392 2,624 28 207 Net periodic benefit cost $ 22,464 $ 16,428 $ 3,136 $ 3,633 Service cost portion of the pension plan and other postretirement benefits is recognized in "administrative and general" expenses within the Condensed Consolidated Statements of (Loss) 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 (Loss) Income.

Short-term and Long-term Borrow

Short-term and Long-term Borrowings	6 Months Ended
Short-term and Long-term Borrowings	Jun. 30, 2020
Debt Disclosure [Abstract]
Short-term and Long-term Borrowings	Short-term and Long-term Borrowings 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 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. 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 revolving credit facilities 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 $105.1 million and $55.1 million as of June 30, 2020 and December 31, 2019, respectively. There were $270.0 million and $120.0 million of borrowings on the Cal Water line of credit as of June 30, 2020 and December 31, 2019, respectively. The average borrowing rate for borrowings on the Company and Cal Water lines of credit during the six months ended June 30, 2020 was 2.13% compared to 3.33% for the same period last year.

Income Taxes

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company adjusts its effective tax rate each quarter to be consistent with the estimated annual effective tax rate. The Company also records the tax effect of unusual or infrequently occurring discrete items. The provision for income taxes is shown in the tables below: Three Months Ended June 30 2020 2019 Income tax expense $ 1,442 $ 4,808 Six Months Ended June 30 2020 2019 Income tax (benefit) expense $ (3,408) $ 2,645 The income tax expense decreased $3.4 million to $1.4 million for the three months ended June 30, 2020 as compared to $4.8 million for the three months ended June 30, 2019. The decrease was mainly due to a decrease in operating income of $17.4 million for the three months ended June 30, 2020 as compared to the three months ended June 30, 2019. The income tax expense decreased $6.0 million to an income tax benefit of $3.4 million for the six months ended June 30, 2020 as compared to income tax expense of $2.6 million for the six months ended June 30, 2019. The decrease was mainly due to a decrease in operating income of $25.4 million for the six months ended June 30, 2020 as compared to the six months ended June 30, 2019. The Company's effective tax rate for the six months ended June 30, 2020 is 18.5%. 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 impacts 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 $121.0 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 $12.4 million and $10.6 million as of June 30, 2020 and 2019, respectively. Included in the balance of unrecognized tax benefits, is approximately $3.0 million and $3.1 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. During the six months ended June 30, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was signed into law. The CARES Act includes provisions relating to refundable payroll tax credits, deferral of certain payroll taxes, technical corrections to tax depreciation methods for qualified improvement property, net operating loss carryback periods, alternative minimum tax credit refunds and modifications to the net interest deduction limitations which are not expected to have a material impact to the Company’s consolidated financial statements. The Company evaluated the provisions of the CARES Act and determined that it did not have a material effect on the Company's consolidated financial statements as of June 30, 2020.

Regulatory Assets and Liabiliti

Regulatory Assets and Liabilities	6 Months Ended
Regulatory Assets and Liabilities	Jun. 30, 2020
Regulated Operations [Abstract]
Regulatory Assets and Liabilities	Regulatory Assets and LiabilitiesThe CPUC follows a rate case plan which requires Cal Water to file a GRC for each of its regulated operating districts every three years. In a GRC proceeding, the CPUC not only considers the utility's rate setting requests, but may also consider other issues that affect the utility's rates and operations. The CPUC is generally required to issue its GRC decision prior to the first day of the test year or authorize interim rates. In accordance with the rate case plan, Cal Water filed its 2018 GRC application in July of 2018 requesting rate changes effective January 1, 2020. On October 8, 2019, Cal Water jointly filed a formal settlement agreement for its 2018 GRC with the Public Advocates Office of the CPUC covering the majority of open matters in the case. The key matters not included in the settlement which are currently being litigated are: continuation of the WRAM, MCBA, PCBA, and HCBA. Recognition of regulatory assets for these litigated matters have therefore not been recorded for the period ended June 30, 2020. 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 which commenced 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. Cal Water's 2018 GRC decision has been delayed and Cal Water has been granted interim rate relief beginning January 1, 2020. The results of the 2018 GRC may differ from what is contained in the GRC application. The Company currently expects a decision from the CPUC in the third quarter of 2020. Regulatory assets and liabilities were comprised of the following as of June 30, 2020 and December 31, 2019: Recovery Period June 30, 2020 December 31, 2019 Regulatory Assets Pension and retiree group health Indefinitely $ 207,992 $ 208,321 Property-related temporary differences (tax benefits flowed through to customers) Indefinitely 106,306 104,931 Other accrued benefits Indefinitely 21,444 20,030 Net WRAM and MCBA long-term accounts receivable 1 - 2 years 27,621 25,465 Asset retirement obligations, net Indefinitely 20,529 19,567 Interim rates long-term accounts receivable 1 year 4,642 4,642 Tank coating 10 years 14,599 13,535 Recoverable property losses 10 years 4,707 5,000 PCBA 1 year 21,465 21,465 Other components of net periodic benefit cost Indefinitely 5,969 5,145 Other regulatory assets Various 5,712 5,221 Total Regulatory Assets $ 440,986 $ 433,322 Regulatory Liabilities Future tax benefits due to customers $ 192,055 $ 194,501 HCBA 4,271 4,271 CEBA 1,556 2,742 Net WRAM and MCBA long-term payable 90 211 Tax accounting memorandum account 668 806 Cost of capital memorandum account 15 151 1,2,3 trichloropropane (TCP) settlement proceeds 9,288 8,426 Other regulatory liabilities 596 305 Total Regulatory Liabilities $ 208,539 $ 211,413 Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets were $23.7 million as of June 30, 2020 and $38.2 million as of December 31, 2019. As of June 30, 2020 and December 31, 2019, the short-term regulatory assets primarily consist of net WRAM and MCBA receivables. The short-term portions of regulatory liabilities were $1.6 million as of June 30, 2020 and $4.5 million as of December 31, 2019. The short-term regulatory liabilities as of June 30, 2020, primarily consist of 2015 GRC CEBA refunds. As of December 31, 2019, the short-term regulatory liabilities primarily consist of TCP settlement proceeds, tax accounting memorandum account refunds, and cost of capital memorandum account refunds.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Commitments The Company has significant commitments to purchase water from water wholesalers. The Company also has operating and finance leases for water systems, offices, land easements, licenses, equipment, and other facilities. These commitments and leases are described in the Company's Annual Report on Form 10-K for the year ended December 31, 2019. As of June 30, 2020, there were no significant changes in these commitments from December 31, 2019. Contingencies Groundwater Contamination The Company has undertaken litigation against third parties to recover past and anticipated costs related to groundwater contamination in our service areas. The cost of litigation is expensed as incurred and any settlement is first offset against such costs. The CPUC’s general policy requires all proceeds from groundwater contamination litigation to be used first to pay transactional expenses, then to make customers whole for water treatment costs to comply with the CPUC’s water quality standards. The CPUC allows for a risk-based consideration of contamination proceeds which exceed the costs of the remediation described above and may result in some sharing of proceeds with the shareholder, determined on a case by case basis. The CPUC has authorized various memorandum accounts that allow the Company to track significant litigation costs and to request recovery of these costs in future filings. Other Legal Matters From time to time, the Company is involved in various disputes and litigation matters that arise in the ordinary course of business. The status of each significant matter is reviewed and assessed for potential financial exposure. If the potential loss from any claim or legal proceeding is considered probable and the amount of the range of loss can be estimated, a liability is accrued for the estimated loss in accordance with the accounting standards for contingencies. Legal proceedings are subject to uncertainties, and the outcomes are difficult to predict. Because of such uncertainties, accruals are based on the best information available at the time. While the outcome of these disputes and litigation matters cannot be predicted with any certainty, management does not believe when taking into account existing reserves the ultimate resolution of these matters will materially affect the Company’s financial position, results of operations, or cash flows. As of June 30, 2020 and December 31, 2019, the Company recognized a liability of $2.9 million and $2.5 million, respectively, for known legal matters. The cost of litigation is expensed as incurred and any settlement is first offset against such costs. Any settlement in excess of the cost to litigate is accounted for on a case by case basis, dependent on the nature of the settlement.

Fair Value of Financial Assets

Fair Value of Financial Assets and Liabilities	6 Months Ended
Fair Value of Financial Assets and Liabilities	Jun. 30, 2020
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 Company has the ability to access. Level 2 - Inputs to the valuation methodology include: • Quoted market prices for similar assets or liabilities in active markets; • Quoted prices for identical or similar assets or liabilities in inactive markets; • Inputs other than quoted prices that are observable for the asset or liability; and • Inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Specific valuation methods include the following: Accounts receivable and accounts payable carrying amounts approximated the fair value because of the short-term maturity of the instruments. Long-term debt fair values were estimated using the published quoted market price, if available, or the discounted cash flow analysis, based on the current rates available using a risk-free rate (a U.S. Treasury securities yield curve) plus a risk premium of 1.83%. Advances for construction fair values were estimated using broker quotes from companies that frequently purchase these investments. June 30, 2020 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 807,129 — $ 979,858 — $ 979,858 Advances for construction 195,056 — 82,041 — 82,041 Total $ 1,002,185 $ — $ 1,061,899 $ — $ 1,061,899 December 31, 2019 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 808,622 $ — $ 873,454 $ — $ 873,454 Advances for construction 191,062 — 79,550 — 79,550 Total $ 999,684 — $ 953,004 $ — $ 953,004

Condensed Consolidating Financi

Condensed Consolidating Financial Statements	6 Months Ended
Condensed Consolidating Financial Statements	Jun. 30, 2020
Condensed Financial Information Disclosure [Abstract]
Condensed Consolidating Financial Statements	Condensed Consolidating Financial Statements On November 17, 2010, Cal Water issued $100.0 million aggregate principal amount of 5.500% First Mortgage Bonds due 2040, all of which is fully and unconditionally guaranteed by the Company. As a result of this guarantee arrangement, the Company is required to present the following condensed consolidating financial information. The investments in affiliates are accounted for and presented using the “equity method” of accounting. The following tables present the Condensed Consolidating Balance Sheets as of June 30, 2020 and December 31, 2019, the Condensed Consolidating Statements of (Loss) Income for the three and six months ended June 30, 2020 and 2019, and the Condensed Consolidating Statements of Cash Flows for the six months ended June 30, 2020 and 2019 of (i) California Water Service Group, the guarantor of the First Mortgage Bonds and the parent company; (ii) California Water Service Company, the issuer of the First Mortgage Bonds and a 100% owned consolidated subsidiary of California Water Service Group; and (iii) the other 100% owned non-guarantor consolidated subsidiaries of California Water Service Group. No other subsidiary of the Company guarantees the securities. CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of June 30, 2020 (In thousands) Parent Cal Water All Other Consolidating Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 3,478,007 $ 280,115 $ (7,197) $ 3,752,243 Less accumulated depreciation and amortization (1,154) (1,127,493) (87,999) 2,219 (1,214,427) Net utility plant 164 2,350,514 192,116 (4,978) 2,537,816 Current assets: Cash and cash equivalents 19,229 87,158 8,001 — 114,388 Receivables and unbilled revenue, net — 116,442 6,587 — 123,029 Receivables from affiliates 23,391 831 143 (24,365) — Other current assets 453 26,448 2,571 — 29,472 Total current assets 43,073 230,879 17,302 (24,365) 266,889 Other assets: Regulatory assets — 436,197 4,789 — 440,986 Investments in affiliates 811,993 — — (811,993) — Long-term affiliate notes receivable 33,160 — — (33,160) — Other assets 422 79,519 34,521 (220) 114,242 Total other assets 845,575 515,716 39,310 (845,373) 555,228 TOTAL ASSETS $ 888,812 $ 3,097,109 $ 248,728 $ (874,716) $ 3,359,933 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 782,023 $ 702,210 $ 114,972 $ (817,182) $ 782,023 Affiliate long-term debt — — 33,160 (33,160) — Long-term debt, net — 784,845 412 — 785,257 Total capitalization 782,023 1,487,055 148,544 (850,342) 1,567,280 Current liabilities: Current maturities of long-term debt, net — 21,753 119 — 21,872 Short-term borrowings 105,100 270,000 — — 375,100 Payables to affiliates — 409 23,956 (24,365) — Accounts payable — 122,926 5,290 — 128,216 Accrued expenses and other liabilities 90 48,029 4,245 — 52,364 Total current liabilities 105,190 463,117 33,610 (24,365) 577,552 Deferred income taxes 1,599 215,464 6,901 (9) 223,955 Pension and postretirement benefits other than pensions — 261,119 — — 261,119 Regulatory liabilities and other — 264,351 5,826 — 270,177 Advances for construction — 194,542 514 — 195,056 Contributions in aid of construction — 211,461 53,333 — 264,794 TOTAL CAPITALIZATION AND LIABILITIES $ 888,812 $ 3,097,109 $ 248,728 $ (874,716) $ 3,359,933 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2019 (In thousands) Parent Cal Water All Other Consolidating Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 3,332,331 $ 224,033 $ (7,197) $ 3,550,485 Less accumulated depreciation and amortization (1,107) (1,079,627) (65,561) 2,180 (1,144,115) Net utility plant 211 2,252,704 158,472 (5,017) 2,406,370 Current assets: Cash and cash equivalents 3,096 29,098 10,459 — 42,653 Receivables and unbilled revenue, net — 114,999 4,350 — 119,349 Receivables from affiliates 25,803 3,621 209 (29,633) — Other current assets 90 20,615 2,005 — 22,710 Total current assets 28,989 168,333 17,023 (29,633) 184,712 Other assets: Regulatory assets — 428,639 4,683 — 433,322 Investments in affiliates 777,170 — — (777,170) — Long-term affiliate notes receivable 30,060 — — (30,060) — Other assets 409 81,591 5,125 (221) 86,904 Total other assets 807,639 510,230 9,808 (807,451) 520,226 TOTAL ASSETS $ 836,839 $ 2,931,267 $ 185,303 $ (842,101) $ 3,111,308 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 779,906 $ 700,784 81,604 $ (782,388) $ 779,906 Affiliate long-term debt — — 30,060 (30,060) — Long-term debt, net — 786,310 444 — 786,754 Total capitalization 779,906 1,487,094 112,108 (812,448) 1,566,660 Current liabilities: Current maturities of long-term debt, net — 21,732 136 — 21,868 Short-term borrowings 55,100 120,000 — — 175,100 Payables to affiliates — 6,115 23,518 (29,633) — Accounts payable — 104,419 4,044 — 108,463 Accrued expenses and other liabilities 313 50,569 2,408 — 53,290 Total current liabilities 55,413 302,835 30,106 (29,633) 358,721 Deferred income taxes 1,520 217,847 3,243 (20) 222,590 Pension and postretirement benefits other than pensions — 258,907 — — 258,907 Regulatory and other liabilities — 264,434 7,397 — 271,831 Advances for construction — 190,568 494 — 191,062 Contributions in aid of construction — 209,582 31,955 — 241,537 TOTAL CAPITALIZATION AND LIABILITIES $ 836,839 $ 2,931,267 $ 185,303 $ (842,101) $ 3,111,308 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the six months ended June 30, 2020 (In thousands) Parent Cal Water All Other Consolidating Consolidated Operating activities: Net (loss) income $ (15,026) $ (16,235) $ 976 $ 15,259 $ (15,026) Adjustments to reconcile net (loss) income to net cash provided by operating activities: Equity loss of subsidiaries 15,230 — — (15,230) — Dividends received from affiliates 20,671 — — (20,671) — Depreciation and amortization 47 47,053 3,190 (39) 50,251 Changes in value of life insurance contracts — 872 — — 872 Allowance for equity funds used during construction — (3,319) — — (3,319) Changes in operating assets and liabilities (593) (10,083) 137 — (10,539) Other changes in noncurrent assets and liabilities 1,361 (4,089) 483 10 (2,235) Net cash provided by operating activities 21,690 14,199 4,786 (20,671) 20,004 Investing activities: Utility plant expenditures — (127,959) (5,578) — (133,537) Business acquisition, net of cash acquired — — (37,655) — (37,655) Investment in affiliates (70,724) — — 70,724 — Changes in affiliate advances 5,783 2,790 4 (8,577) — Issuance of affiliate short-term borrowings (3,500) — — 3,500 — Issuance of affiliate long-term borrowings (4,076) — — 4,076 — Reduction of affiliates long-term debt 1,104 — — (1,104) — Net cash used in investing activities (71,413) (125,169) (43,229) 68,619 (171,192) Financing Activities: Short-term borrowings 50,000 220,000 — — 270,000 Repayment of short-term borrowings — (70,000) — — (70,000) Investment from affiliates — 37,119 33,605 (70,724) — Changes in affiliate advances — (5,706) (2,871) 8,577 — Proceeds from affiliate short-term borrowings — — 3,500 (3,500) — Proceeds from affiliate long-term borrowings — — 4,076 (4,076) — Repayment of affiliates long-term borrowings — — (1,104) 1,104 — Repayment of long-term debt — (1,244) (49) — (1,293) Advances and contributions in aid of construction — 12,493 76 — 12,569 Refunds of advances for construction — (4,340) (1) — (4,341) Repurchase of common stock (1,479) — — — (1,479) Issuance of common stock 38,006 — — — 38,006 Dividends paid to non-affiliates (20,671) — — — (20,671) Dividends paid to affiliates — (19,450) (1,221) 20,671 — Net cash provided by financing activities 65,856 168,872 36,011 (47,948) 222,791 Change in cash, cash equivalents, and restricted cash 16,133 57,902 (2,432) — 71,603 Cash, cash equivalents, and restricted cash at beginning of period 3,096 29,679 10,523 — 43,298 Cash, cash equivalents, and restricted cash at end of period $ 19,229 $ 87,581 $ 8,091 — $ 114,901 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the six months ended June 30, 2019 (In thousands) Parent Cal Water All Other Consolidating Consolidated Operating activities: Net income $ 9,356 $ 7,374 $ 1,786 $ (9,160) $ 9,356 Adjustments to reconcile net income to net cash provided by operating activities: Equity earnings of subsidiaries (9,189) — — 9,189 — Dividends received from affiliates 19,000 — — (19,000) — Depreciation and amortization 47 42,717 3,021 (41) 45,744 Changes in value of life insurance contracts — (3,147) — — (3,147) Allowance for equity funds used during construction — (3,219) — — (3,219) Changes in operating assets and liabilities 63 (16,581) (319) — (16,837) Other changes in noncurrent assets and liabilities 3,763 6,289 1,430 12 11,494 Net cash provided by operating activities 23,040 33,433 5,918 (19,000) 43,391 Investing activities: Utility plant expenditures — (116,384) (5,552) — (121,936) Changes in affiliate advances (1,453) 2,856 (165) (1,238) — Issuance of affiliate short-term borrowings (4,300) — — 4,300 — Reduction of affiliates long-term debt 848 — — (848) — Net cash used in investing activities (4,905) (113,528) (5,717) 2,214 (121,936) Financing Activities: Short-term borrowings — 190,000 — — 190,000 Repayment of short-term borrowings — (90,000) — — (90,000) Changes in affiliate advances (17) 2,430 (3,651) 1,238 — Proceeds from affiliate short-term borrowings — — 4,300 (4,300) — Repayment of affiliates long-term borrowings — — (848) 848 — Issuance of long-term debt, net of expenses — 398,442 — — 398,442 Repayment of long-term debt — (401,256) (102) — (401,358) Advances and contributions in aid for construction — 12,679 76 — 12,755 Refunds of advances for construction — (3,554) (1) — (3,555) Repurchase of common stock (2,203) — — — (2,203) Issuance of common stock 829 — — — 829 Dividends paid to non-affiliates (19,000) — — — (19,000) Dividends paid to affiliates — (18,348) (652) 19,000 — Net cash (used in) provided by financing activities (20,391) 90,393 (878) 16,786 85,910 Change in cash, cash equivalents, and restricted cash (2,256) 10,298 (677) — 7,365 Cash, cash equivalents, and restricted cash at beginning of period 3,779 34,238 9,698 — 47,715 Cash, cash equivalents, and restricted cash at end of period $ 1,523 $ 44,536 $ 9,021 — $ 55,080

Acquisition

Acquisition	6 Months Ended
Acquisition	Jun. 30, 2020
Business Combinations [Abstract]
Acquisition	Acquisition On March 27, 2020, the Company’s wholly owned subsidiary, Washington Water, received regulatory approval from the Washington Utilities and Transportation Commission (WUTC) for Washington Water's application for the sale and transfer of assets of Rainier View Water Company. Washington Water paid $37.7 million in cash to take control of the water system on June 1, 2020. The acquisition of Rainier View Water doubles the size of Washington Water’s operations and solidifies the Company’s position as the largest investor-owned water company in the state of Washington, regulated by the WUTC. Rainier View Water serves approximately 35,000 people in parts of Graham, Spanaway, Puyallup, Gig Harbor, and other nearby areas through approximately 18,500 customer connections in 27 water systems. Assets acquired were $32.6 million, including utility plant of $31.1 million, and liabilities of $23.5 million were assumed, including $21.2 million of contributions in aid of construction. Goodwill of $28.5 million was recorded and consists largely of the synergies expected from combining the operations of Rainier View Water Company and Washington Water. The Company is in the process of finalizing the valuation of certain intangible assets; therefore, the goodwill recorded is subject to further refinement upon completion. The Company expects all the goodwill from the acquisition to be deductible for tax purposes. Condensed balance sheets and pro forma results of operations for this acquisition have not been presented since the impact of the acquisition was not material.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2020
Accounting Policies [Abstract]
Revenue	Revenue from contracts with customers The Company principally generates operating revenue from contracts with customers by providing regulated water and wastewater services at tariff-rates authorized by the Commissions in the states in which they operate and non-regulated water and wastewater services at rates authorized by contracts with government agencies. Revenue from contracts with customers reflects amounts billed for the volume of consumption at authorized per unit rates, for a service charge, and for other authorized charges. The Company satisfies its performance obligation to provide water and wastewater services over time as services are rendered. The Company applies the invoice practical expedient and recognizes revenue from contracts with customers in the amount for which the Company has a right to invoice. The Company has a right to invoice for the volume of consumption, for the service charge, and for other authorized charges. The measurement of sales to customers is generally based on the reading of their meters, which occurs on a systematic basis throughout the month. At the end of each month, the Company estimates consumption since the date of the last meter reading and a corresponding unbilled revenue is recognized. The estimate is based upon the number of unbilled days that month and the average daily customer billing rate from the previous month (which fluctuates based upon customer usage). Contract terms are generally short-term and at will by customers and, as a result, no separate financing component is recognized for the Company's collections from customers, which generally require payment within 30 days of billing. The Company applies judgment, based principally on historical payment experience, in estimating its customers’ ability to pay. Certain customers are not billed for volumetric consumption, but are instead billed a flat rate at the beginning of each monthly service period. The amount billed is initially deferred and subsequently recognized over the monthly service period, as the performance obligation is satisfied. The deferred revenue balance or contract liability, which is included in "accrued expenses and other liabilities" on the consolidated balance sheets, is inconsequential. In the following tables, revenue from contracts with customers is disaggregated by class of customers for the three and six months ended June 30, 2020 and 2019: Three Months Ended June 30 2020 2019 Residential $ 116,453 $ 107,349 Business 28,531 31,706 Industrial 6,622 7,524 Public authorities 7,711 7,613 Other (a) 13,180 13,275 Total revenue from contracts with customers $ 172,497 $ 167,467 Six Months Ended June 30 2020 2019 Residential $ 208,998 $ 191,609 Business 56,223 57,186 Industrial 14,500 14,788 Public authorities 13,608 12,084 Other (a) 14,001 9,210 Total revenue from contracts with customers $ 307,330 $ 284,877 (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 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. These mechanisms include the following: The 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 MCBA, Conservation Expense Balancing Account (CEBA), PCBA, and HCBA, generally 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. The WRAM, MCBA, PCBA, and HCBA are being litigated in the pending 2018 GRC, which is further discussed in Note 9. As the mechanisms are being litigated, the Company did not record regulatory assets for the WRAM, MCBA, PCBA, and HCBA for the first six months of 2020. The Company determined that these mechanisms did not meet the regulatory asset recognition criteria under accounting standards for regulated utilities. As the CEBA is not being litigated in the pending 2018 GRC, the Company recorded a regulatory liability for the CEBA for the first six months of 2020. The Company determined that the CEBA met the regulatory liability recognition criteria under accounting standards for regulated utilities. Each district's WRAM and MCBA regulatory assets and liabilities are allowed to be netted against one another. The Company recognizes regulatory balancing account revenues that have been authorized for rate recovery, are objectively determinable and probable of recovery, and are expected to be collected within 24 months. To the extent that regulatory balancing account revenue is estimated to be collectible beyond 24 months, recognition is deferred. Non-regulated Revenue The following tables disaggregate the Company’s non-regulated revenue by source for the three and six months ended June 30, 2020 and 2019: Three Months Ended June 30 2020 2019 Operating and maintenance revenue $ 2,789 $ 3,273 Other non-regulated revenue 834 1,267 Non-regulated revenue from contracts with customers $ 3,623 $ 4,540 Lease revenue $ 585 $ 590 Total non-regulated revenue $ 4,208 $ 5,130 Six Months Ended June 30 2020 2019 Operating and maintenance revenue $ 5,288 $ 6,319 Other non-regulated revenue 1,599 2,563 Non-regulated revenue from contracts with customers $ 6,887 $ 8,882 Lease revenue $ 1,148 $ 1,149 Total non-regulated revenue $ 8,035 $ 10,031 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. Allowance for credit losses The Company measures expected credit losses for Customer Receivables, Other Receivables, and Unbilled Revenue on an aggregated level. These receivables are generally trade receivables due in one year or less or expected to be billed and collected in one year or less. The expected credit losses for Other Receivables is inconsequential. Although the Company has residential, business, industrial, public authorities, and other customers, the risk characteristics of each of these customer classes is similar as the Company has determined that the differences in the customer write-off behavior among its customer classes is inconsequential. The overall risks related to the Company’s receivables is low as water and wastewater services are seen as essential services. The estimate for the allowance for credit losses is based off of a historical loss ratio that is adjusted for current conditions and reasonable and supportable forecasts. For the first six months of 2020, the estimate includes adjustments made for the effects of the COVID-19 pandemic. As the states in which the Company operates have issued ‘shelter-in-place” and social distancing ordinances, the Company is expecting segments of its customer base to continue to experience employment layoffs and business closures that negatively impact their ability to pay utility bills. The Company has also ceased all shutoffs for nonpayment during the pandemic. The following table presents the activity in the allowance for credit losses for the period ended June 30, 2020: As of June 30, 2020 Allowance for credit losses Customer Receivables Unbilled Revenue Beginning balance 374 397 Provision for credit loss expense 875 727 Write-offs (509) (511) Recoveries 135 112 Total ending allowance balance $ 875 $ 725
Adoption of New Accounting Standards and New Accounting Standards Issued But Not Yet Adopted	Adoption of New Accounting Standards In June of 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which changed the impairment model for certain financial assets that have a contractual right to receive cash, including trade and loan receivables. The new model required recognition based upon an estimation of expected credit losses rather than recognition of losses when it is probable that they have been incurred. ASU 2016-13 was effective for annual reporting periods beginning after December 15, 2019, with early adoption permitted. The Company adopted the standard utilizing the modified retrospective method for its trade receivables and unbilled revenue on January 1, 2020. Based on the composition of the Company’s trade receivables and unbilled revenue, and expected future losses, the adoption of ASU 2016-13 did not have a material impact on its consolidated financial statements. In January of 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment , which eliminated the second step of the goodwill impairment test that required a hypothetical purchase price allocation to measure goodwill impairment. Under the new guidance, a goodwill impairment loss will be measured at the amount by which a reporting unit’s carrying amount exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 was effective for annual reporting periods beginning after December 15, 2019, with early adoption permitted for any impairment test performed on testing dates after January 1, 2017. The Company adopted the standard on January 1, 2020 and the adoption of the standard did not have a material impact on its consolidated financial statements. In August of 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure for Fair Value Measurement, which modified the disclosure requirements on fair value measurements. The modifications in this update eliminated, amended, and added disclosure requirements for fair value measurements. ASU 2018-13 was effective for annual reporting periods beginning after December 15, 2019, with early adoption permitted. The Company adopted the standard in part prospectively and in part retrospectively, in accordance with the requirements of ASU 2018-13, on January 1, 2020. Since the Company does not have level 3 fair value measurements or transfers between level 1 and level 2 fair value measurements, the adoption of the standard did not have a material impact on its footnote disclosures.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
Summary of Significant Accounting Policies (Tables)	Jun. 30, 2020
Accounting Policies [Abstract]
Disaggregation of Revenue	The following tables disaggregate the Company’s operating revenue by source for the three and six months ended June 30, 2020 and 2019: Three Months Ended June 30 2020 2019 Revenue from contracts with customers $ 172,497 $ 167,467 Regulatory balancing account revenue (a) 2,987 11,564 Total operating revenue $ 175,484 $ 179,031 Six Months Ended June 30 2020 2019 Revenue from contracts with customers $ 307,330 $ 284,877 Regulatory balancing account revenue (a) (6,283) 20,265 Total operating revenue $ 301,047 $ 305,142 In the following tables, revenue from contracts with customers is disaggregated by class of customers for the three and six months ended June 30, 2020 and 2019: Three Months Ended June 30 2020 2019 Residential $ 116,453 $ 107,349 Business 28,531 31,706 Industrial 6,622 7,524 Public authorities 7,711 7,613 Other (a) 13,180 13,275 Total revenue from contracts with customers $ 172,497 $ 167,467 Six Months Ended June 30 2020 2019 Residential $ 208,998 $ 191,609 Business 56,223 57,186 Industrial 14,500 14,788 Public authorities 13,608 12,084 Other (a) 14,001 9,210 Total revenue from contracts with customers $ 307,330 $ 284,877 The following tables disaggregate the Company’s non-regulated revenue by source for the three and six months ended June 30, 2020 and 2019: Three Months Ended June 30 2020 2019 Operating and maintenance revenue $ 2,789 $ 3,273 Other non-regulated revenue 834 1,267 Non-regulated revenue from contracts with customers $ 3,623 $ 4,540 Lease revenue $ 585 $ 590 Total non-regulated revenue $ 4,208 $ 5,130 Six Months Ended June 30 2020 2019 Operating and maintenance revenue $ 5,288 $ 6,319 Other non-regulated revenue 1,599 2,563 Non-regulated revenue from contracts with customers $ 6,887 $ 8,882 Lease revenue $ 1,148 $ 1,149 Total non-regulated revenue $ 8,035 $ 10,031
Financing Receivable, Allowance for Credit Loss	The following table presents the activity in the allowance for credit losses for the period ended June 30, 2020: As of June 30, 2020 Allowance for credit losses Customer Receivables Unbilled Revenue Beginning balance 374 397 Provision for credit loss expense 875 727 Write-offs (509) (511) Recoveries 135 112 Total ending allowance balance $ 875 $ 725
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: June 30, 2020 December 31, 2019 Cash and cash equivalents 114,388 42,653 Restricted cash (included in "taxes, prepaid expenses and other assets") 513 645 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 114,901 $ 43,298
Schedule of Cash, Cash Equivalents, and Restricted Cash	The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Condensed Consolidated Balance Sheets that sum to the total of the same such amounts shown on the Condensed Consolidated Statements of Cash Flows: June 30, 2020 December 31, 2019 Cash and cash equivalents 114,388 42,653 Restricted cash (included in "taxes, prepaid expenses and other assets") 513 645 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 114,901 $ 43,298

Equity (Tables)

Equity (Tables)	6 Months Ended
Equity (Tables)	Jun. 30, 2020
Equity [Abstract]
Schedule of changes in total common stockholders' equity	The Company’s changes in total common stockholders’ equity for the six months ended June 30, 2020 and 2019 were as follows: Six months ended June 30, 2020 Common Stock Additional Retained Total Shares Amount (In thousands) Balance at January 1, 2020 48,532 $ 485 $ 362,275 $ 417,146 $ 779,906 Net loss (20,307) (20,307) Issuance of common stock 210 2 7,227 7,229 Repurchase of common stock (28) — (1,373) (1,373) Dividends paid on common stock ($0.2125 per share) (10,315) (10,315) Balance at March 31, 2020 48,714 487 368,129 386,524 755,140 Net income 5,281 5,281 Issuance of common stock 686 7 32,056 32,063 Repurchase of common stock (2) — (105) (105) Dividends paid on common stock ($0.2125 per share) (10,356) (10,356) Balance at June 30, 2020 49,398 494 400,080 381,449 782,023 Six months ended June 30, 2019 Common Stock Additional Retained Total Shares Amount (In thousands) Balance at January 1, 2019 48,065 $ 481 $ 337,623 $ 392,053 $ 730,157 Net loss (7,640) (7,640) Issuance of common stock 109 — 3,179 3,179 Repurchase of common stock (40) — (2,074) (2,074) Dividends paid on common stock ($0.1975 per share) (9,493) (9,493) Balance at March 31, 2019 48,134 481 338,728 374,920 714,129 Net income 16,996 16,996 Issuance of common stock 8 — 1,675 1,675 Repurchase of common stock (2) — (129) (129) Dividends paid on common stock ($0.1975 per share) (9,507) (9,507) Balance at June 30, 2019 48,140 481 340,274 382,409 723,164

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	6 Months Ended
Earnings (Loss) Per Share (Tables)	Jun. 30, 2020
Earnings Per Share [Abstract]
Schedule of SARs which were dilutive	The computations of basic and diluted earnings (loss) per share are noted in the table below. Basic earnings (loss) per share are computed by dividing the net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. RSAs are included in the weighted average common shares outstanding because the shares have all the same voting and dividend rights as issued and unrestricted common stock. RSUs are not included in diluted shares for financial reporting until authorized by the Organization & Compensation Committee of the Board of Directors. Three Months Ended June 30 2020 2019 (In thousands, except per share data) Net income available to common stockholders $ 5,281 $ 16,996 Weighted average common shares outstanding, basic 48,936 48,136 Weighted average common shares outstanding, dilutive 48,936 48,136 Earnings per share - basic $ 0.11 $ 0.35 Earnings per share - diluted $ 0.11 $ 0.35 Six Months Ended June 30 2020 2019 (In thousands, except per share data) Net (loss) income available to common stockholders $ (15,026) $ 9,356 Weighted average common shares outstanding, basic 48,759 48,111 Weighted average common shares outstanding, dilutive 48,759 48,111 (Loss) earnings per share - basic $ (0.31) $ 0.19 (Loss) earnings per share - diluted $ (0.31) $ 0.19

Pension Plan and Other Postre_2

Pension Plan and Other Postretirement Benefits (Tables)	6 Months Ended
Pension Plan and Other Postretirement Benefits (Tables)	Jun. 30, 2020
Retirement Benefits [Abstract]
Schedule of components of net periodic benefit costs for the pension plans and other postretirement benefits	The following tables list components of net periodic benefit costs for the pension plans and other postretirement benefits. The data listed under “pension plan” includes the qualified pension plan and the non-qualified supplemental executive retirement plan. The data listed under “other benefits” is for all other postretirement benefits. Three Months Ended June 30 Pension Plan Other Benefits 2020 2019 2020 2019 Service cost $ 8,811 $ 6,565 $ 2,106 $ 1,762 Interest cost 6,433 6,642 1,210 1,337 Expected return on plan assets (8,265) (7,567) (1,811) (1,435) Amortization of prior service cost 1,057 1,262 49 49 Recognized net actuarial loss 3,196 1,312 14 104 Net periodic benefit cost $ 11,232 $ 8,214 $ 1,568 $ 1,817 Six Months Ended June 30 Pension Plan Other Benefits 2020 2019 2020 2019 Service cost $ 17,622 $ 13,129 $ 4,212 $ 3,524 Interest cost 12,866 13,284 2,420 2,674 Expected return on plan assets (16,530) (15,133) (3,622) (2,871) Amortization of prior service cost 2,114 2,524 98 99 Recognized net actuarial loss 6,392 2,624 28 207 Net periodic benefit cost $ 22,464 $ 16,428 $ 3,136 $ 3,633

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
Income Taxes (Tables)	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provision for income taxes is shown in the tables below: Three Months Ended June 30 2020 2019 Income tax expense $ 1,442 $ 4,808 Six Months Ended June 30 2020 2019 Income tax (benefit) expense $ (3,408) $ 2,645

Regulatory Assets and Liabili_2

Regulatory Assets and Liabilities (Tables)	6 Months Ended
Regulatory Assets and Liabilities (Tables)	Jun. 30, 2020
Regulated Operations [Abstract]
Schedule of regulatory assets and liabilities	Regulatory assets and liabilities were comprised of the following as of June 30, 2020 and December 31, 2019: Recovery Period June 30, 2020 December 31, 2019 Regulatory Assets Pension and retiree group health Indefinitely $ 207,992 $ 208,321 Property-related temporary differences (tax benefits flowed through to customers) Indefinitely 106,306 104,931 Other accrued benefits Indefinitely 21,444 20,030 Net WRAM and MCBA long-term accounts receivable 1 - 2 years 27,621 25,465 Asset retirement obligations, net Indefinitely 20,529 19,567 Interim rates long-term accounts receivable 1 year 4,642 4,642 Tank coating 10 years 14,599 13,535 Recoverable property losses 10 years 4,707 5,000 PCBA 1 year 21,465 21,465 Other components of net periodic benefit cost Indefinitely 5,969 5,145 Other regulatory assets Various 5,712 5,221 Total Regulatory Assets $ 440,986 $ 433,322 Regulatory Liabilities Future tax benefits due to customers $ 192,055 $ 194,501 HCBA 4,271 4,271 CEBA 1,556 2,742 Net WRAM and MCBA long-term payable 90 211 Tax accounting memorandum account 668 806 Cost of capital memorandum account 15 151 1,2,3 trichloropropane (TCP) settlement proceeds 9,288 8,426 Other regulatory liabilities 596 305 Total Regulatory Liabilities $ 208,539 $ 211,413

Fair Value of Financial Asset_2

Fair Value of Financial Assets and Liabilities (Tables)	6 Months Ended
Fair Value of Financial Assets and Liabilities (Tables)	Jun. 30, 2020
Fair Value Disclosures [Abstract]
Schedule of fair value of long-term debt, including current maturities and advances for construction	Advances for construction fair values were estimated using broker quotes from companies that frequently purchase these investments. June 30, 2020 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 807,129 — $ 979,858 — $ 979,858 Advances for construction 195,056 — 82,041 — 82,041 Total $ 1,002,185 $ — $ 1,061,899 $ — $ 1,061,899 December 31, 2019 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 808,622 $ — $ 873,454 $ — $ 873,454 Advances for construction 191,062 — 79,550 — 79,550 Total $ 999,684 — $ 953,004 $ — $ 953,004

Condensed Consolidating Finan_2

Condensed Consolidating Financial Statements (Tables)	6 Months Ended
Condensed Consolidating Financial Statements (Tables)	Jun. 30, 2020
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Consolidating Balance Sheet	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of June 30, 2020 (In thousands) Parent Cal Water All Other Consolidating Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 3,478,007 $ 280,115 $ (7,197) $ 3,752,243 Less accumulated depreciation and amortization (1,154) (1,127,493) (87,999) 2,219 (1,214,427) Net utility plant 164 2,350,514 192,116 (4,978) 2,537,816 Current assets: Cash and cash equivalents 19,229 87,158 8,001 — 114,388 Receivables and unbilled revenue, net — 116,442 6,587 — 123,029 Receivables from affiliates 23,391 831 143 (24,365) — Other current assets 453 26,448 2,571 — 29,472 Total current assets 43,073 230,879 17,302 (24,365) 266,889 Other assets: Regulatory assets — 436,197 4,789 — 440,986 Investments in affiliates 811,993 — — (811,993) — Long-term affiliate notes receivable 33,160 — — (33,160) — Other assets 422 79,519 34,521 (220) 114,242 Total other assets 845,575 515,716 39,310 (845,373) 555,228 TOTAL ASSETS $ 888,812 $ 3,097,109 $ 248,728 $ (874,716) $ 3,359,933 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 782,023 $ 702,210 $ 114,972 $ (817,182) $ 782,023 Affiliate long-term debt — — 33,160 (33,160) — Long-term debt, net — 784,845 412 — 785,257 Total capitalization 782,023 1,487,055 148,544 (850,342) 1,567,280 Current liabilities: Current maturities of long-term debt, net — 21,753 119 — 21,872 Short-term borrowings 105,100 270,000 — — 375,100 Payables to affiliates — 409 23,956 (24,365) — Accounts payable — 122,926 5,290 — 128,216 Accrued expenses and other liabilities 90 48,029 4,245 — 52,364 Total current liabilities 105,190 463,117 33,610 (24,365) 577,552 Deferred income taxes 1,599 215,464 6,901 (9) 223,955 Pension and postretirement benefits other than pensions — 261,119 — — 261,119 Regulatory liabilities and other — 264,351 5,826 — 270,177 Advances for construction — 194,542 514 — 195,056 Contributions in aid of construction — 211,461 53,333 — 264,794 TOTAL CAPITALIZATION AND LIABILITIES $ 888,812 $ 3,097,109 $ 248,728 $ (874,716) $ 3,359,933 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING BALANCE SHEET As of December 31, 2019 (In thousands) Parent Cal Water All Other Consolidating Consolidated ASSETS Utility plant: Utility plant $ 1,318 $ 3,332,331 $ 224,033 $ (7,197) $ 3,550,485 Less accumulated depreciation and amortization (1,107) (1,079,627) (65,561) 2,180 (1,144,115) Net utility plant 211 2,252,704 158,472 (5,017) 2,406,370 Current assets: Cash and cash equivalents 3,096 29,098 10,459 — 42,653 Receivables and unbilled revenue, net — 114,999 4,350 — 119,349 Receivables from affiliates 25,803 3,621 209 (29,633) — Other current assets 90 20,615 2,005 — 22,710 Total current assets 28,989 168,333 17,023 (29,633) 184,712 Other assets: Regulatory assets — 428,639 4,683 — 433,322 Investments in affiliates 777,170 — — (777,170) — Long-term affiliate notes receivable 30,060 — — (30,060) — Other assets 409 81,591 5,125 (221) 86,904 Total other assets 807,639 510,230 9,808 (807,451) 520,226 TOTAL ASSETS $ 836,839 $ 2,931,267 $ 185,303 $ (842,101) $ 3,111,308 CAPITALIZATION AND LIABILITIES Capitalization: Common stockholders’ equity $ 779,906 $ 700,784 81,604 $ (782,388) $ 779,906 Affiliate long-term debt — — 30,060 (30,060) — Long-term debt, net — 786,310 444 — 786,754 Total capitalization 779,906 1,487,094 112,108 (812,448) 1,566,660 Current liabilities: Current maturities of long-term debt, net — 21,732 136 — 21,868 Short-term borrowings 55,100 120,000 — — 175,100 Payables to affiliates — 6,115 23,518 (29,633) — Accounts payable — 104,419 4,044 — 108,463 Accrued expenses and other liabilities 313 50,569 2,408 — 53,290 Total current liabilities 55,413 302,835 30,106 (29,633) 358,721 Deferred income taxes 1,520 217,847 3,243 (20) 222,590 Pension and postretirement benefits other than pensions — 258,907 — — 258,907 Regulatory and other liabilities — 264,434 7,397 — 271,831 Advances for construction — 190,568 494 — 191,062 Contributions in aid of construction — 209,582 31,955 — 241,537 TOTAL CAPITALIZATION AND LIABILITIES $ 836,839 $ 2,931,267 $ 185,303 $ (842,101) $ 3,111,308
Schedule of Condensed Consolidating Statement of Income	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended June 30, 2020 (In thousands) Parent Cal Water All Other Consolidating Consolidated Operating revenue $ — $ 164,282 $ 11,202 $ — $ 175,484 Operating expenses: Operations: Water production costs — 68,898 2,244 — 71,142 Administrative and general — 24,331 2,608 — 26,939 Other operations — 23,960 2,084 (146) 25,898 Maintenance — 6,459 263 — 6,722 Depreciation and amortization 23 22,945 1,593 (19) 24,542 Income tax (benefit) expense (110) 289 245 198 622 Property and other taxes — 6,244 882 — 7,126 Total operating (income) expenses (87) 153,126 9,919 33 162,991 Net operating income 87 11,156 1,283 (33) 12,493 Other income and expenses: Non-regulated revenue 544 3,923 431 (690) 4,208 Non-regulated expenses — (288) (204) — (492) Other components of net periodic benefit cost — (1,300) (32) — (1,332) Allowance for equity funds used during construction — 1,705 — — 1,705 Income tax expense on other income and expenses (153) (808) (52) 193 (820) Net other income 391 3,232 143 (497) 3,269 Interest: Interest expense 371 11,240 547 (545) 11,613 Allowance for borrowed funds used during construction — (1,084) (48) — (1,132) Net interest expense 371 10,156 499 (545) 10,481 Equity earnings of subsidiaries 5,174 — — (5,174) — Net income $ 5,281 $ 4,232 $ 927 $ (5,159) $ 5,281 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the three months ended June 30, 2019 (In thousands) Parent Cal Water All Other Consolidating Consolidated Operating revenue $ — $ 167,450 $ 11,581 $ — $ 179,031 Operating expenses: Operations: Water production costs — 62,143 2,492 — 64,635 Administrative and general 23 23,207 2,204 — 25,434 Other operations — 20,857 1,829 (144) 22,542 Maintenance — 5,423 269 — 5,692 Depreciation and amortization 24 20,814 1,508 (20) 22,326 Income tax (benefit) expense (144) 3,792 455 218 4,321 Property and other taxes — 6,305 763 — 7,068 Total operating (income) expenses (97) 142,541 9,520 54 152,018 Net operating income 97 24,909 2,061 (54) 27,013 Other income and expenses: Non-regulated revenue 614 4,881 394 (759) 5,130 Non-regulated expenses — (3,665) (235) — (3,900) Other components of net periodic benefit cost — (1,164) (28) — (1,192) Allowance for equity funds used during construction — 1,686 — — 1,686 Income tax expense on other income and expenses (171) (486) (43) 213 (487) Net other income 443 1,252 88 (546) 1,237 Interest: Interest expense 467 11,708 617 (614) 12,178 Allowance for borrowed funds used during construction — (862) (62) — (924) Net interest expense 467 10,846 555 (614) 11,254 Equity earnings of subsidiaries 16,923 — — (16,923) — Net income $ 16,996 $ 15,315 $ 1,594 $ (16,909) $ 16,996 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF (LOSS) INCOME For the six months ended June 30, 2020 (In thousands) Parent Cal Water All Other Consolidating Consolidated Operating revenue $ — $ 279,674 $ 21,373 $ — $ 301,047 Operating expenses: Operations: Water production costs — 120,656 4,462 — 125,118 Administrative and general — 51,223 5,396 — 56,619 Other operations — 36,115 4,049 (292) 39,872 Maintenance — 13,108 687 — 13,795 Depreciation and amortization 47 45,902 3,124 (39) 49,034 Income tax (benefit) expense (228) (3,733) 246 400 (3,315) Property and other taxes — 12,670 1,684 — 14,354 Total operating (income) expenses (181) 275,941 19,648 69 295,477 Net operating income 181 3,733 1,725 (69) 5,570 Other income and expenses: Non-regulated revenue 1,099 7,514 812 (1,390) 8,035 Non-regulated expenses — (8,543) (403) — (8,946) Other components of net periodic benefit cost — (2,701) (61) — (2,762) Allowance for equity funds used during construction — 3,319 — — 3,319 Income tax (expense) benefit on other income and expenses (308) 110 (98) 389 93 Net other income (loss) 791 (301) 250 (1,001) (261) Interest: Interest expense 768 21,640 1,102 (1,099) 22,411 Allowance for borrowed funds used during construction — (1,973) (103) — (2,076) Net interest expense 768 19,667 999 (1,099) 20,335 Equity loss of subsidiaries (15,230) — — 15,230 — Net (loss) income $ (15,026) $ (16,235) $ 976 $ 15,259 $ (15,026) CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF INCOME For the six months ended June 30, 2019 (In thousands) Parent Cal Water All Other Consolidating Consolidated Operating revenue $ — $ 283,524 $ 21,618 $ — $ 305,142 Operating expenses: Operations: Water production costs — 105,569 4,658 — 110,227 Administrative and general 23 49,410 5,098 — 54,531 Other operations — 36,979 3,674 (290) 40,363 Maintenance — 11,646 501 — 12,147 Depreciation and amortization 47 41,701 2,987 (41) 44,694 Income tax (benefit) expense (279) 687 486 436 1,330 Property and other taxes — 12,811 1,550 — 14,361 Total operating (income) expenses (209) 258,803 18,954 105 277,653 Net operating income 209 24,721 2,664 (105) 27,489 Other income and expenses: Non-regulated revenue 1,227 9,509 813 (1,518) 10,031 Non-regulated expenses — (5,703) (416) — (6,119) Other components of net periodic benefit cost — (2,393) (58) — (2,451) Allowance for equity funds used during construction — 3,219 — — 3,219 Income tax expense on other income and expenses (343) (1,296) (101) 425 (1,315) Net other income 884 3,336 238 (1,093) 3,365 Interest: Interest expense 926 22,321 1,233 (1,227) 23,253 Allowance for borrowed funds used during construction — (1,638) (117) — (1,755) Net interest expense 926 20,683 1,116 (1,227) 21,498 Equity earnings of subsidiaries 9,189 — — (9,189) — Net income $ 9,356 $ 7,374 $ 1,786 $ (9,160) $ 9,356
Schedule of Condensed Consolidating Statement of Cash Flows	CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the six months ended June 30, 2020 (In thousands) Parent Cal Water All Other Consolidating Consolidated Operating activities: Net (loss) income $ (15,026) $ (16,235) $ 976 $ 15,259 $ (15,026) Adjustments to reconcile net (loss) income to net cash provided by operating activities: Equity loss of subsidiaries 15,230 — — (15,230) — Dividends received from affiliates 20,671 — — (20,671) — Depreciation and amortization 47 47,053 3,190 (39) 50,251 Changes in value of life insurance contracts — 872 — — 872 Allowance for equity funds used during construction — (3,319) — — (3,319) Changes in operating assets and liabilities (593) (10,083) 137 — (10,539) Other changes in noncurrent assets and liabilities 1,361 (4,089) 483 10 (2,235) Net cash provided by operating activities 21,690 14,199 4,786 (20,671) 20,004 Investing activities: Utility plant expenditures — (127,959) (5,578) — (133,537) Business acquisition, net of cash acquired — — (37,655) — (37,655) Investment in affiliates (70,724) — — 70,724 — Changes in affiliate advances 5,783 2,790 4 (8,577) — Issuance of affiliate short-term borrowings (3,500) — — 3,500 — Issuance of affiliate long-term borrowings (4,076) — — 4,076 — Reduction of affiliates long-term debt 1,104 — — (1,104) — Net cash used in investing activities (71,413) (125,169) (43,229) 68,619 (171,192) Financing Activities: Short-term borrowings 50,000 220,000 — — 270,000 Repayment of short-term borrowings — (70,000) — — (70,000) Investment from affiliates — 37,119 33,605 (70,724) — Changes in affiliate advances — (5,706) (2,871) 8,577 — Proceeds from affiliate short-term borrowings — — 3,500 (3,500) — Proceeds from affiliate long-term borrowings — — 4,076 (4,076) — Repayment of affiliates long-term borrowings — — (1,104) 1,104 — Repayment of long-term debt — (1,244) (49) — (1,293) Advances and contributions in aid of construction — 12,493 76 — 12,569 Refunds of advances for construction — (4,340) (1) — (4,341) Repurchase of common stock (1,479) — — — (1,479) Issuance of common stock 38,006 — — — 38,006 Dividends paid to non-affiliates (20,671) — — — (20,671) Dividends paid to affiliates — (19,450) (1,221) 20,671 — Net cash provided by financing activities 65,856 168,872 36,011 (47,948) 222,791 Change in cash, cash equivalents, and restricted cash 16,133 57,902 (2,432) — 71,603 Cash, cash equivalents, and restricted cash at beginning of period 3,096 29,679 10,523 — 43,298 Cash, cash equivalents, and restricted cash at end of period $ 19,229 $ 87,581 $ 8,091 — $ 114,901 CALIFORNIA WATER SERVICE GROUP CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the six months ended June 30, 2019 (In thousands) Parent Cal Water All Other Consolidating Consolidated Operating activities: Net income $ 9,356 $ 7,374 $ 1,786 $ (9,160) $ 9,356 Adjustments to reconcile net income to net cash provided by operating activities: Equity earnings of subsidiaries (9,189) — — 9,189 — Dividends received from affiliates 19,000 — — (19,000) — Depreciation and amortization 47 42,717 3,021 (41) 45,744 Changes in value of life insurance contracts — (3,147) — — (3,147) Allowance for equity funds used during construction — (3,219) — — (3,219) Changes in operating assets and liabilities 63 (16,581) (319) — (16,837) Other changes in noncurrent assets and liabilities 3,763 6,289 1,430 12 11,494 Net cash provided by operating activities 23,040 33,433 5,918 (19,000) 43,391 Investing activities: Utility plant expenditures — (116,384) (5,552) — (121,936) Changes in affiliate advances (1,453) 2,856 (165) (1,238) — Issuance of affiliate short-term borrowings (4,300) — — 4,300 — Reduction of affiliates long-term debt 848 — — (848) — Net cash used in investing activities (4,905) (113,528) (5,717) 2,214 (121,936) Financing Activities: Short-term borrowings — 190,000 — — 190,000 Repayment of short-term borrowings — (90,000) — — (90,000) Changes in affiliate advances (17) 2,430 (3,651) 1,238 — Proceeds from affiliate short-term borrowings — — 4,300 (4,300) — Repayment of affiliates long-term borrowings — — (848) 848 — Issuance of long-term debt, net of expenses — 398,442 — — 398,442 Repayment of long-term debt — (401,256) (102) — (401,358) Advances and contributions in aid for construction — 12,679 76 — 12,755 Refunds of advances for construction — (3,554) (1) — (3,555) Repurchase of common stock (2,203) — — — (2,203) Issuance of common stock 829 — — — 829 Dividends paid to non-affiliates (19,000) — — — (19,000) Dividends paid to affiliates — (18,348) (652) 19,000 — Net cash (used in) provided by financing activities (20,391) 90,393 (878) 16,786 85,910 Change in cash, cash equivalents, and restricted cash (2,256) 10,298 (677) — 7,365 Cash, cash equivalents, and restricted cash at beginning of period 3,779 34,238 9,698 — 47,715 Cash, cash equivalents, and restricted cash at end of period $ 1,523 $ 44,536 $ 9,021 — $ 55,080

Organization and Operations a_2

Organization and Operations and Basis of Presentation (Details)	6 Months Ended
	Jun. 30, 2020segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	1

Narrative (Details)

Narrative (Details)	6 Months Ended
Narrative (Details)	Jun. 30, 2020
Accounting Policies [Abstract]
Maximum collection period	24 months

Summary of Significant Accoun_4

Summary of Significant Accounting Policies Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 172,497	$ 167,467	$ 307,330	$ 284,877
Total operating revenue	175,484	179,031	301,047	305,142
Total non-regulated revenue	4,208	5,130	8,035	10,031
Regulated Water and WasteWater Services
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	172,497	167,467	307,330	284,877
Regulatory balancing account revenue	2,987	11,564	(6,283)	20,265
Total operating revenue	175,484	179,031	301,047	305,142
Residential
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	116,453	107,349	208,998	191,609
Business
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	28,531	31,706	56,223	57,186
Industrial
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,622	7,524	14,500	14,788
Public authorities
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,711	7,613	13,608	12,084
Other
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	13,180	13,275	14,001	9,210
Operating and maintenance revenue
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,789	3,273	5,288	6,319
Other non-regulated revenue
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	834	1,267	1,599	2,563
Non-Regulated Services
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,623	4,540	6,887	8,882
Lease Income	585	590	1,148	1,149
Total non-regulated revenue	$ 4,208	$ 5,130	$ 8,035	$ 10,031

Summary of Significant Accoun_5

Summary of Significant Accounting Policies Allowance for credit losses (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)
Unbilled Revenue
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 397
Provision for credit loss expense	727
Write-offs	(511)
Recoveries	112
Total ending allowance balance	725
Customer Receivables
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	374
Provision for credit loss expense	875
Write-offs	(509)
Recoveries	135
Total ending allowance balance	$ 875

Summary of Significant Accoun_6

Summary of Significant Accounting Policies Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Cash and cash equivalents	$ 114,388	$ 42,653
Restricted cash (included in "taxes, prepaid expenses and other assets")	513	645
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	$ 114,901	$ 43,298	$ 55,080	$ 47,715

Stock-based Compensation (Detai

Stock-based Compensation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Stock-based Compensation
Recorded compensation costs for the RSAs and RSUs	$ 0.5	$ 1.2	$ 1.3	$ 3.9
RSAs
Stock-based Compensation
Granted (in shares)	0	0	39,915	36,183
Canceled (in shares)	2,151	2,544	7,185	10,878
Weighted average grant date fair value (in dollars per share)			$ 51.41	$ 52.83
RSUs
Stock-based Compensation
Granted (in shares)	0	0	32,720	26,473
Awards issued (in shares)	0	0	41,731	62,726
Canceled (in shares)	0	0	22,936	31,177
Weighted average grant date fair value (in dollars per share)			$ 51.41	$ 52.83
Performance period			3 years
Employees \| RSAs
Stock-based Compensation
Vesting period			36 months
Director \| RSAs
Stock-based Compensation
Vesting period			12 months

Equity Narrative (Details)

Equity Narrative (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
Equity Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2020	Jun. 30, 2020
Equity [Abstract]
Sale of Stock, Number of Shares Issued in Transaction (in shares)	677,318	793,152
Proceeds from sale of common stock	$ 31.1	$ 37.1
Payments for commissions	$ 0.3	$ 0.4

Equity (Details)

Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	$ 755,140	$ 779,906	$ 714,129	$ 730,157	$ 779,906	$ 730,157
Net Income (Loss) Available to Common Stockholders, Basic	5,281	(20,307)	16,996	(7,640)	$ (15,026)	$ 9,356
Issuance of common stock	32,063	7,229	1,675	3,179
Repurchase of common stock	(105)	(1,373)	(129)	(2,074)
Dividends paid on common stock	$ (10,356)	$ (10,315)	$ (9,507)	$ (9,493)
Dividends paid on common stock (in dollars per share)	$ 0.2125	$ 0.2125	$ 0.1975	$ 0.1975
Balance at end of period (in shares)	49,398		48,532		49,398	48,532
Balance at end of period	$ 782,023	$ 755,140	$ 723,164	$ 714,129	$ 782,023	$ 723,164
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period (in shares)	48,714,000	48,532,000	48,134,000	48,065,000	48,532,000	48,065,000
Balance at beginning of period	$ 487	$ 485	$ 481	$ 481	$ 485	$ 481
Issuance of common stock (in shares)	686,000	210,000	8,000	109,000
Issuance of common stock	$ 7	$ 2		$ 0
Repurchase of common stock (in shares)	(2,000)	(28,000)	(2,000)	(40,000)
Balance at end of period (in shares)	49,398,000	48,714,000	48,140,000	48,134,000	49,398,000	48,140,000
Balance at end of period	$ 494	$ 487	$ 481	$ 481	$ 494	$ 481
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	368,129	362,275	338,728	337,623	362,275	337,623
Issuance of common stock	32,056	7,227	1,675	3,179
Repurchase of common stock	(105)	(1,373)	(129)	(2,074)
Balance at end of period	400,080	368,129	340,274	338,728	400,080	340,274
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	386,524	417,146	374,920	392,053	417,146	392,053
Net Income (Loss) Available to Common Stockholders, Basic	5,281	(20,307)	16,996	(7,640)
Dividends paid on common stock	(10,356)	(10,315)	(9,507)	(9,493)
Balance at end of period	$ 381,449	$ 386,524	$ 382,409	$ 374,920	$ 381,449	$ 382,409

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Net income available to common stockholders	$ 5,281	$ (20,307)	$ 16,996	$ (7,640)	$ (15,026)	$ 9,356
Weighted average common shares outstanding, basic (in shares)	48,936		48,136		48,759	48,111
Weighed average common shares outstanding, dilutive (in shares)	48,936		48,136		48,759	48,111
Earnings per share - basic (in dollars per share)	$ 0.11		$ 0.35		$ (0.31)	$ 0.19
Earnings per share - diluted (in dollars per share)	$ 0.11		$ 0.35		$ (0.31)	$ 0.19

Pension Plan and Other Postre_3

Pension Plan and Other Postretirement Benefits (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Pension Plan
Pension Plan and Other Postretirement Benefits
Employer cash contributions			$ 16,800	$ 6,300
Estimated cash contributions in the current fiscal year	$ 38,000		38,000
Components of the pension plans and other postretirement benefits
Service cost	8,811	$ 6,565	17,622	13,129
Interest cost	6,433	6,642	12,866	13,284
Expected return on plan assets	(8,265)	(7,567)	(16,530)	(15,133)
Amortization of prior service cost	1,057	1,262	2,114	2,524
Recognized net actuarial loss	3,196	1,312	6,392	2,624
Net periodic benefit cost	11,232	8,214	22,464	16,428
Other Benefits
Pension Plan and Other Postretirement Benefits
Employer cash contributions			3,900	3,400
Estimated cash contributions in the current fiscal year	7,500		7,500
Components of the pension plans and other postretirement benefits
Service cost	2,106	1,762	4,212	3,524
Interest cost	1,210	1,337	2,420	2,674
Expected return on plan assets	(1,811)	(1,435)	(3,622)	(2,871)
Amortization of prior service cost	49	49	98	99
Recognized net actuarial loss	14	104	28	207
Net periodic benefit cost	$ 1,568	$ 1,817	$ 3,136	$ 3,633

Short-term and Long-term Borr_2

Short-term and Long-term Borrowings (Details) - Revolving Credit Facility - USD ($)	Mar. 29, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 550,000,000
Debt instrument, term	5 years
Average borrowing rate		2.13%	3.33%
Parent Company
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 150,000,000
Incremental expansion of borrowing capacity	50,000,000
Outstanding borrowings		$ 105,100,000		$ 55,100,000
Cal Water
Debt Instrument [Line Items]
Maximum borrowing capacity	400,000,000
Incremental expansion of borrowing capacity	$ 150,000,000
Outstanding borrowings		$ 270,000,000		$ 120,000,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income tax expense increase (decrease)	$ 3,400		$ 6,000
Income tax expense (benefit)	1,442	$ 4,808	(3,408)	$ 2,645
Pre-tax loss increase (decrease)	17,400		$ 25,400
Effective tax rate estimate			18.50%
Ratepayer net refund	121,000		$ 121,000
Unrecognized tax benefits	12,400	10,600	12,400	10,600
Tax benefits that, if recognized, would affect the effective tax rate	$ 3,000	$ 3,100	$ 3,000	$ 3,100

Regulatory Assets and Liabili_3

Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	6 Months Ended	9 Months Ended
	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2019
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 440,986		$ 433,322
Total Regulatory Liabilities	208,539		211,413
Short-term portion of the regulatory assets	23,738		38,225
Short-term portion of the regulatory liabilities	1,602		4,462
Property-related temporary differences (tax benefits flowed through to customers)
Regulatory Assets and Liabilities
Total Regulatory Liabilities	192,055		194,501
HCBA
Regulatory Assets and Liabilities
Total Regulatory Liabilities	4,271		4,271
CEBA
Regulatory Assets and Liabilities
Total Regulatory Liabilities	1,556		2,742
Net WRAM and MCBA long-term payable
Regulatory Assets and Liabilities
Total Regulatory Liabilities	90		211
Tax accounting memorandum account
Regulatory Assets and Liabilities
Total Regulatory Liabilities	668		806
Cost of capital memorandum account
Regulatory Assets and Liabilities
Total Regulatory Liabilities	15		151
1,2,3 trichloropropane (TCP) settlement proceeds
Regulatory Assets and Liabilities
Total Regulatory Liabilities	9,288		8,426
Other regulatory liabilities
Regulatory Assets and Liabilities
Total Regulatory Liabilities	596		305
Pension and retiree group health
Regulatory Assets and Liabilities
Total Regulatory Assets	207,992		208,321
Property-related temporary differences (tax benefits flowed through to customers)
Regulatory Assets and Liabilities
Total Regulatory Assets	106,306		104,931
Other accrued benefits
Regulatory Assets and Liabilities
Total Regulatory Assets	21,444		20,030
Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Total Regulatory Assets	27,621		25,465
Asset retirement obligations, net
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 20,529		19,567
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	$ 14,599		13,535
Recoverable property losses
Regulatory Assets and Liabilities
Recovery Period	10 years
Total Regulatory Assets	$ 4,707		5,000
PCBA
Regulatory Assets and Liabilities
Recovery Period	1 year
Total Regulatory Assets	$ 21,465		21,465
Other components of net periodic benefit cost
Regulatory Assets and Liabilities
Total Regulatory Assets	5,969		5,145
Other regulatory assets
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 5,712		$ 5,221
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
Forecast
Regulatory Assets and Liabilities
Amount of construction work in process included in rate base		$ 148,000
Forecast \| 2019-2021 \| Minimum
Regulatory Assets and Liabilities
Amount of construction work in process included in rate base		609,000
Investments in Capital Improvements		809,000
Forecast \| 2019-2021 \| Maximum
Regulatory Assets and Liabilities
Amount of construction work in process included in rate base		628,000
Investments in Capital Improvements		828,000
Forecast \| 2018
Regulatory Assets and Liabilities
Amount of construction work in process included in rate base		$ 200,000

Commitments and Contingencies -

Commitments and Contingencies - Contingencies (Details) - USD ($) $ in Millions	Jun. 30, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Contingency loss recognized liability	$ 2.9	$ 2.5

Fair Value of Financial Asset_3

Fair Value of Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Fair Value of Financial Assets and Liabilities
Risk premium (as a percent)	1.83%
Advances for construction	$ 195,056	$ 191,062
Cost
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	807,129	808,622
Advances for construction	195,056	191,062
Total	1,002,185	999,684
Fair Value
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	979,858	873,454
Advances for construction	82,041	79,550
Total	1,061,899	953,004
Fair Value \| 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
Fair Value \| Level 2
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	979,858	873,454
Advances for construction	82,041	79,550
Total	1,061,899	953,004
Fair Value \| 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

Condensed Consolidating Finan_3

Condensed Consolidating Financial Statements - Additional Information (Details) - USD ($)	Jun. 30, 2020	Nov. 17, 2010
Cal Water
Debt Instrument [Line Items]
Ownership interest (as a percent)	100.00%
All Other Subsidiaries
Debt Instrument [Line Items]
Ownership interest (as a percent)	100.00%
First Mortgage Bonds, 5.500% due 2040 \| Cal Water
Debt Instrument [Line Items]
Debt issued		$ 100,000,000
Interest rate		5.50%

Condensed Consolidating Finan_4

Condensed Consolidating Financial Statements - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Utility plant:
Utility plant	$ 3,752,243		$ 3,550,485
Less accumulated depreciation and amortization	(1,214,427)		(1,144,115)
Net utility plant	2,537,816		2,406,370
Current assets:
Cash and cash equivalents	114,388		42,653
Receivables and unbilled revenue, net	123,029		119,349
Receivables from affiliates	0		0
Other current assets	29,472		22,710
Total current assets	266,889		184,712
Other assets:
Regulatory assets	440,986		433,322
Investments in affiliates	0		0
Long-term affiliate notes receivable	0		0
Other assets	114,242		86,904
Total other assets	555,228		520,226
TOTAL ASSETS	3,359,933		3,111,308
Capitalization:
Common stockholders’ equity	782,023	$ 755,140	779,906	$ 723,164	$ 714,129	$ 730,157
Affiliate long-term debt	0		0
Long-term debt, net	785,257		786,754
Total capitalization	1,567,280		1,566,660
Current liabilities:
Current maturities of long-term debt, net	21,872		21,868
Short-term borrowings	375,100		175,100
Payables to affiliates	0		0
Accounts payable	128,216		108,463
Accrued expenses and other liabilities	52,364		53,290
Total current liabilities	577,552		358,721
Deferred income taxes	223,955		222,590
Pension and postretirement benefits other than pensions	261,119		258,907
Regulatory liabilities and other	270,177		271,831
Advances for construction	195,056		191,062
Contributions in aid of construction	264,794		241,537
TOTAL CAPITALIZATION AND LIABILITIES	3,359,933		3,111,308
Consolidating Adjustments
Utility plant:
Utility plant	(7,197)		(7,197)
Less accumulated depreciation and amortization	2,219		2,180
Net utility plant	(4,978)		(5,017)
Current assets:
Cash and cash equivalents	0		0
Receivables and unbilled revenue, net	0		0
Receivables from affiliates	(24,365)		(29,633)
Other current assets	0		0
Total current assets	(24,365)		(29,633)
Other assets:
Regulatory assets	0		0
Investments in affiliates	(811,993)		(777,170)
Long-term affiliate notes receivable	(33,160)		(30,060)
Other assets	(220)		(221)
Total other assets	(845,373)		(807,451)
TOTAL ASSETS	(874,716)		(842,101)
Capitalization:
Common stockholders’ equity	(817,182)		(782,388)
Affiliate long-term debt	(33,160)		(30,060)
Long-term debt, net	0		0
Total capitalization	(850,342)		(812,448)
Current liabilities:
Current maturities of long-term debt, net	0		0
Short-term borrowings	0		0
Payables to affiliates	(24,365)		(29,633)
Accounts payable	0		0
Accrued expenses and other liabilities	0		0
Total current liabilities	(24,365)		(29,633)
Deferred income taxes	(9)		(20)
Pension and postretirement benefits other than pensions	0		0
Regulatory liabilities and other	0		0
Advances for construction	0		0
Contributions in aid of construction	0		0
TOTAL CAPITALIZATION AND LIABILITIES	(874,716)		(842,101)
Parent Company \| Reportable Legal Entities
Utility plant:
Utility plant	1,318		1,318
Less accumulated depreciation and amortization	(1,154)		(1,107)
Net utility plant	164		211
Current assets:
Cash and cash equivalents	19,229		3,096
Receivables and unbilled revenue, net	0		0
Receivables from affiliates	23,391		25,803
Other current assets	453		90
Total current assets	43,073		28,989
Other assets:
Regulatory assets	0		0
Investments in affiliates	811,993		777,170
Long-term affiliate notes receivable	33,160		30,060
Other assets	422		409
Total other assets	845,575		807,639
TOTAL ASSETS	888,812		836,839
Capitalization:
Common stockholders’ equity	782,023		779,906
Affiliate long-term debt	0		0
Long-term debt, net	0		0
Total capitalization	782,023		779,906
Current liabilities:
Current maturities of long-term debt, net	0		0
Short-term borrowings	105,100		55,100
Payables to affiliates	0		0
Accounts payable	0		0
Accrued expenses and other liabilities	90		313
Total current liabilities	105,190		55,413
Deferred income taxes	1,599		1,520
Pension and postretirement benefits other than pensions	0		0
Regulatory liabilities and other	0		0
Advances for construction	0		0
Contributions in aid of construction	0		0
TOTAL CAPITALIZATION AND LIABILITIES	888,812		836,839
Cal Water \| Reportable Legal Entities
Utility plant:
Utility plant	3,478,007		3,332,331
Less accumulated depreciation and amortization	(1,127,493)		(1,079,627)
Net utility plant	2,350,514		2,252,704
Current assets:
Cash and cash equivalents	87,158		29,098
Receivables and unbilled revenue, net	116,442		114,999
Receivables from affiliates	831		3,621
Other current assets	26,448		20,615
Total current assets	230,879		168,333
Other assets:
Regulatory assets	436,197		428,639
Investments in affiliates	0		0
Long-term affiliate notes receivable	0		0
Other assets	79,519		81,591
Total other assets	515,716		510,230
TOTAL ASSETS	3,097,109		2,931,267
Capitalization:
Common stockholders’ equity	702,210		700,784
Affiliate long-term debt	0		0
Long-term debt, net	784,845		786,310
Total capitalization	1,487,055		1,487,094
Current liabilities:
Current maturities of long-term debt, net	21,753		21,732
Short-term borrowings	270,000		120,000
Payables to affiliates	409		6,115
Accounts payable	122,926		104,419
Accrued expenses and other liabilities	48,029		50,569
Total current liabilities	463,117		302,835
Deferred income taxes	215,464		217,847
Pension and postretirement benefits other than pensions	261,119		258,907
Regulatory liabilities and other	264,351		264,434
Advances for construction	194,542		190,568
Contributions in aid of construction	211,461		209,582
TOTAL CAPITALIZATION AND LIABILITIES	3,097,109		2,931,267
All Other Subsidiaries \| Reportable Legal Entities
Utility plant:
Utility plant	280,115		224,033
Less accumulated depreciation and amortization	(87,999)		(65,561)
Net utility plant	192,116		158,472
Current assets:
Cash and cash equivalents	8,001		10,459
Receivables and unbilled revenue, net	6,587		4,350
Receivables from affiliates	143		209
Other current assets	2,571		2,005
Total current assets	17,302		17,023
Other assets:
Regulatory assets	4,789		4,683
Investments in affiliates	0		0
Long-term affiliate notes receivable	0		0
Other assets	34,521		5,125
Total other assets	39,310		9,808
TOTAL ASSETS	248,728		185,303
Capitalization:
Common stockholders’ equity	114,972		81,604
Affiliate long-term debt	33,160		30,060
Long-term debt, net	412		444
Total capitalization	148,544		112,108
Current liabilities:
Current maturities of long-term debt, net	119		136
Short-term borrowings	0		0
Payables to affiliates	23,956		23,518
Accounts payable	5,290		4,044
Accrued expenses and other liabilities	4,245		2,408
Total current liabilities	33,610		30,106
Deferred income taxes	6,901		3,243
Pension and postretirement benefits other than pensions	0		0
Regulatory liabilities and other	5,826		7,397
Advances for construction	514		494
Contributions in aid of construction	53,333		31,955
TOTAL CAPITALIZATION AND LIABILITIES	$ 248,728		$ 185,303

Condensed Consolidating Finan_5

Condensed Consolidating Financial Statements - Condensed Consolidating Statement of (Loss) Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Condensed Consolidating Financial Statements
Operating revenue	$ 175,484	$ 179,031	$ 301,047	$ 305,142
Operations:
Water production costs	71,142	64,635	125,118	110,227
Administrative and general	26,939	25,434	56,619	54,531
Other operations	25,898	22,542	39,872	40,363
Maintenance	6,722	5,692	13,795	12,147
Depreciation and amortization	24,542	22,326	49,034	44,694
Income tax (benefit) expense	622	4,321	(3,315)	1,330
Property and other taxes	7,126	7,068	14,354	14,361
Total operating (income) expenses	162,991	152,018	295,477	277,653
Net operating income	12,493	27,013	5,570	27,489
Other income and expenses:
Non-regulated revenue	4,208	5,130	8,035	10,031
Non-regulated expenses	(492)	(3,900)	(8,946)	(6,119)
Other components of net periodic benefit cost	(1,332)	(1,192)	(2,762)	(2,451)
Allowance for equity funds used during construction	1,705	1,686	3,319	3,219
Income tax expense on other income and expenses	(820)	(487)	93	(1,315)
Net other income	3,269	1,237	(261)	3,365
Interest expense:
Interest expense	11,613	12,178	22,411	23,253
Allowance for borrowed funds used during construction	(1,132)	(924)	(2,076)	(1,755)
Net interest expense	10,481	11,254	20,335	21,498
Equity earnings of subsidiaries	0	0	0	0
Net income	5,281	16,996	(15,026)	9,356
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	(146)	(144)	(292)	(290)
Maintenance	0	0	0	0
Depreciation and amortization	(19)	(20)	(39)	(41)
Income tax (benefit) expense	198	218	400	436
Property and other taxes	0	0	0	0
Total operating (income) expenses	33	54	69	105
Net operating income	(33)	(54)	(69)	(105)
Other income and expenses:
Non-regulated revenue	(690)	(759)	(1,390)	(1,518)
Non-regulated expenses	0	0	0	0
Other components of net periodic benefit cost	0	0	0	0
Allowance for equity funds used during construction	0	0	0	0
Income tax expense on other income and expenses	193	213	389	425
Net other income	(497)	(546)	(1,001)	(1,093)
Interest expense:
Interest expense	(545)	(614)	(1,099)	(1,227)
Allowance for borrowed funds used during construction	0	0	0	0
Net interest expense	(545)	(614)	(1,099)	(1,227)
Equity earnings of subsidiaries	(5,174)	(16,923)	15,230	(9,189)
Net income	(5,159)	(16,909)	15,259	(9,160)
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	23	0	23
Other operations	0	0	0	0
Maintenance	0	0	0	0
Depreciation and amortization	23	24	47	47
Income tax (benefit) expense	(110)	(144)	(228)	(279)
Property and other taxes	0	0	0	0
Total operating (income) expenses	(87)	(97)	(181)	(209)
Net operating income	87	97	181	209
Other income and expenses:
Non-regulated revenue	544	614	1,099	1,227
Non-regulated expenses	0	0	0	0
Other components of net periodic benefit cost	0	0	0	0
Allowance for equity funds used during construction	0	0	0	0
Income tax expense on other income and expenses	(153)	(171)	(308)	(343)
Net other income	391	443	791	884
Interest expense:
Interest expense	371	467	768	926
Allowance for borrowed funds used during construction	0	0	0	0
Net interest expense	371	467	768	926
Equity earnings of subsidiaries	5,174	16,923	(15,230)	9,189
Net income	5,281	16,996	(15,026)	9,356
Cal Water \| Reportable Legal Entities
Condensed Consolidating Financial Statements
Operating revenue	164,282	167,450	279,674	283,524
Operations:
Water production costs	68,898	62,143	120,656	105,569
Administrative and general	24,331	23,207	51,223	49,410
Other operations	23,960	20,857	36,115	36,979
Maintenance	6,459	5,423	13,108	11,646
Depreciation and amortization	22,945	20,814	45,902	41,701
Income tax (benefit) expense	289	3,792	(3,733)	687
Property and other taxes	6,244	6,305	12,670	12,811
Total operating (income) expenses	153,126	142,541	275,941	258,803
Net operating income	11,156	24,909	3,733	24,721
Other income and expenses:
Non-regulated revenue	3,923	4,881	7,514	9,509
Non-regulated expenses	(288)	(3,665)	(8,543)	(5,703)
Other components of net periodic benefit cost	(1,300)	(1,164)	(2,701)	(2,393)
Allowance for equity funds used during construction	1,705	1,686	3,319	3,219
Income tax expense on other income and expenses	(808)	(486)	110	(1,296)
Net other income	3,232	1,252	(301)	3,336
Interest expense:
Interest expense	11,240	11,708	21,640	22,321
Allowance for borrowed funds used during construction	(1,084)	(862)	(1,973)	(1,638)
Net interest expense	10,156	10,846	19,667	20,683
Equity earnings of subsidiaries	0	0	0	0
Net income	4,232	15,315	(16,235)	7,374
All Other Subsidiaries \| Reportable Legal Entities
Condensed Consolidating Financial Statements
Operating revenue	11,202	11,581	21,373	21,618
Operations:
Water production costs	2,244	2,492	4,462	4,658
Administrative and general	2,608	2,204	5,396	5,098
Other operations	2,084	1,829	4,049	3,674
Maintenance	263	269	687	501
Depreciation and amortization	1,593	1,508	3,124	2,987
Income tax (benefit) expense	245	455	246	486
Property and other taxes	882	763	1,684	1,550
Total operating (income) expenses	9,919	9,520	19,648	18,954
Net operating income	1,283	2,061	1,725	2,664
Other income and expenses:
Non-regulated revenue	431	394	812	813
Non-regulated expenses	(204)	(235)	(403)	(416)
Other components of net periodic benefit cost	(32)	(28)	(61)	(58)
Allowance for equity funds used during construction	0	0	0	0
Income tax expense on other income and expenses	(52)	(43)	(98)	(101)
Net other income	143	88	250	238
Interest expense:
Interest expense	547	617	1,102	1,233
Allowance for borrowed funds used during construction	(48)	(62)	(103)	(117)
Net interest expense	499	555	999	1,116
Equity earnings of subsidiaries	0	0	0	0
Net income	$ 927	$ 1,594	$ 976	$ 1,786

Condensed Consolidating Finan_6

Condensed Consolidating Financial Statements - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Condensed Consolidating Financial Statements
Net Income (Loss) Attributable to Parent	$ 5,281	$ 16,996	$ (15,026)	$ 9,356
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Equity loss of subsidiaries	0	0	0	0
Dividends received from affiliates			0	0
Depreciation and amortization			50,251	45,744
Change in value of life insurance contracts			872	(3,147)
Allowance for equity funds used during construction	(1,705)	(1,686)	(3,319)	(3,219)
Changes in operating assets and liabilities:
Changes in operating assets and liabilities			(10,539)	(16,837)
Other changes in noncurrent assets and liabilities			(2,235)	11,494
Net cash provided by operating activities			20,004	43,391
Investing activities:
Utility plant expenditures			(133,537)	(121,936)
Business acquisition, net of cash acquired			(37,655)	0
Investment in affiliates	0
Changes in affiliate advances			0	0
Issuance of affiliate short-term borrowings			0	0
Issuance of affiliate long-term borrowings			0
Reduction of affiliates long-term debt			0	0
Net cash used in investing activities			(171,192)	(121,936)
Financing Activities:
Short-term borrowings			270,000	190,000
Repayment of short-term borrowings			(70,000)	(90,000)
Investment from affiliates	0
Changes in affiliate advances			0	0
Proceeds from affiliate short-term borrowings			0	0
Proceeds from affiliate long-term borrowings			0
Repayment of affiliates long-term borrowings			0	0
Issuance of long-term debt, net of expenses			0	398,442
Repayment of long-term debt			(1,293)	(401,358)
Advances and contributions in aid of construction			12,569	12,755
Refunds of advances for construction			(4,341)	(3,555)
Repurchase of common stock			(1,479)	(2,203)
Issuance of common stock			38,006	829
Dividends paid to non-affiliates			(20,671)	(19,000)
Dividends paid to affiliates			0	0
Net cash provided by financing activities			222,791	85,910
Change in cash, cash equivalents, and restricted cash			71,603	7,365
Cash, cash equivalents, and restricted cash at beginning of period			43,298	47,715
Cash, cash equivalents, and restricted cash at end of period	114,901	55,080	114,901	55,080
Consolidating Adjustments
Condensed Consolidating Financial Statements
Net Income (Loss) Attributable to Parent	(5,159)	(16,909)	15,259	(9,160)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Equity loss of subsidiaries	5,174	16,923	(15,230)	9,189
Dividends received from affiliates			(20,671)	(19,000)
Depreciation and amortization			(39)	(41)
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			10	12
Net cash provided by operating activities			(20,671)	(19,000)
Investing activities:
Utility plant expenditures			0	0
Business acquisition, net of cash acquired			0
Investment in affiliates			70,724
Changes in affiliate advances			(8,577)	(1,238)
Issuance of affiliate short-term borrowings			3,500	4,300
Issuance of affiliate long-term borrowings			4,076
Reduction of affiliates long-term debt			(1,104)	(848)
Net cash used in investing activities			68,619	2,214
Financing Activities:
Short-term borrowings			0	0
Repayment of short-term borrowings			0	0
Investment from affiliates			(70,724)
Changes in affiliate advances			8,577	1,238
Proceeds from affiliate short-term borrowings			(3,500)	(4,300)
Proceeds from affiliate long-term borrowings			(4,076)
Repayment of affiliates long-term borrowings			1,104	848
Issuance of long-term debt, net of expenses				0
Repayment of long-term debt			0	0
Advances and contributions in aid of construction			0	0
Refunds of advances for construction			0	0
Repurchase of common stock			0	0
Issuance of common stock			0	0
Dividends paid to non-affiliates			0	0
Dividends paid to affiliates			20,671	19,000
Net cash provided by financing activities			(47,948)	16,786
Change in cash, cash equivalents, and restricted cash			0	0
Cash, cash equivalents, and restricted cash at beginning of period			0	0
Cash, cash equivalents, and restricted cash at end of period	0	0	0	0
Parent Company \| Reportable Legal Entities
Condensed Consolidating Financial Statements
Net Income (Loss) Attributable to Parent	5,281	16,996	(15,026)	9,356
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Equity loss of subsidiaries	(5,174)	(16,923)	15,230	(9,189)
Dividends received from affiliates			20,671	19,000
Depreciation and amortization			47	47
Change in value of life insurance contracts			0	0
Allowance for equity funds used during construction	0	0	0	0
Changes in operating assets and liabilities:
Changes in operating assets and liabilities			(593)	63
Other changes in noncurrent assets and liabilities			1,361	3,763
Net cash provided by operating activities			21,690	23,040
Investing activities:
Utility plant expenditures			0	0
Business acquisition, net of cash acquired			0
Investment in affiliates			(70,724)
Changes in affiliate advances			5,783	(1,453)
Issuance of affiliate short-term borrowings			(3,500)	(4,300)
Issuance of affiliate long-term borrowings			(4,076)
Reduction of affiliates long-term debt			1,104	848
Net cash used in investing activities			(71,413)	(4,905)
Financing Activities:
Short-term borrowings			50,000	0
Repayment of short-term borrowings			0	0
Investment from affiliates	0
Changes in affiliate advances			0	(17)
Proceeds from affiliate short-term borrowings			0	0
Proceeds from affiliate long-term borrowings			0
Repayment of affiliates long-term borrowings			0	0
Issuance of long-term debt, net of expenses				0
Repayment of long-term debt			0	0
Advances and contributions in aid of construction			0	0
Refunds of advances for construction			0	0
Repurchase of common stock			(1,479)	(2,203)
Issuance of common stock			38,006	829
Dividends paid to non-affiliates			(20,671)	(19,000)
Dividends paid to affiliates			0	0
Net cash provided by financing activities			65,856	(20,391)
Change in cash, cash equivalents, and restricted cash			16,133	(2,256)
Cash, cash equivalents, and restricted cash at beginning of period			3,096	3,779
Cash, cash equivalents, and restricted cash at end of period	19,229	1,523	19,229	1,523
Cal Water \| Reportable Legal Entities
Condensed Consolidating Financial Statements
Net Income (Loss) Attributable to Parent	4,232	15,315	(16,235)	7,374
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Equity loss of subsidiaries	0	0	0	0
Dividends received from affiliates			0	0
Depreciation and amortization			47,053	42,717
Change in value of life insurance contracts			872	(3,147)
Allowance for equity funds used during construction	(1,705)	(1,686)	(3,319)	(3,219)
Changes in operating assets and liabilities:
Changes in operating assets and liabilities			(10,083)	(16,581)
Other changes in noncurrent assets and liabilities			(4,089)	6,289
Net cash provided by operating activities			14,199	33,433
Investing activities:
Utility plant expenditures			(127,959)	(116,384)
Business acquisition, net of cash acquired			0
Investment in affiliates	0
Changes in affiliate advances			2,790	2,856
Issuance of affiliate short-term borrowings			0	0
Issuance of affiliate long-term borrowings			0
Reduction of affiliates long-term debt			0	0
Net cash used in investing activities			(125,169)	(113,528)
Financing Activities:
Short-term borrowings			220,000	190,000
Repayment of short-term borrowings			(70,000)	(90,000)
Investment from affiliates			37,119
Changes in affiliate advances			(5,706)	2,430
Proceeds from affiliate short-term borrowings			0	0
Proceeds from affiliate long-term borrowings			0
Repayment of affiliates long-term borrowings			0	0
Issuance of long-term debt, net of expenses				398,442
Repayment of long-term debt			(1,244)	(401,256)
Advances and contributions in aid of construction			12,493	12,679
Refunds of advances for construction			(4,340)	(3,554)
Repurchase of common stock			0	0
Issuance of common stock			0	0
Dividends paid to non-affiliates			0	0
Dividends paid to affiliates			(19,450)	(18,348)
Net cash provided by financing activities			168,872	90,393
Change in cash, cash equivalents, and restricted cash			57,902	10,298
Cash, cash equivalents, and restricted cash at beginning of period			29,679	34,238
Cash, cash equivalents, and restricted cash at end of period	87,581	44,536	87,581	44,536
All Other Subsidiaries \| Reportable Legal Entities
Condensed Consolidating Financial Statements
Net Income (Loss) Attributable to Parent	927	1,594	976	1,786
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Equity loss of subsidiaries	0	0	0	0
Dividends received from affiliates			0	0
Depreciation and amortization			3,190	3,021
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			137	(319)
Other changes in noncurrent assets and liabilities			483	1,430
Net cash provided by operating activities			4,786	5,918
Investing activities:
Utility plant expenditures			(5,578)	(5,552)
Business acquisition, net of cash acquired			(37,655)
Investment in affiliates	0
Changes in affiliate advances			4	(165)
Issuance of affiliate short-term borrowings			0	0
Issuance of affiliate long-term borrowings			0
Reduction of affiliates long-term debt			0	0
Net cash used in investing activities			(43,229)	(5,717)
Financing Activities:
Short-term borrowings			0	0
Repayment of short-term borrowings			0	0
Investment from affiliates	33,605
Changes in affiliate advances			(2,871)	(3,651)
Proceeds from affiliate short-term borrowings			3,500	4,300
Proceeds from affiliate long-term borrowings			4,076
Repayment of affiliates long-term borrowings			(1,104)	(848)
Issuance of long-term debt, net of expenses				0
Repayment of long-term debt			(49)	(102)
Advances and contributions in aid of construction			76	76
Refunds of advances for construction			(1)	(1)
Repurchase of common stock			0	0
Issuance of common stock			0	0
Dividends paid to non-affiliates			0	0
Dividends paid to affiliates			(1,221)	(652)
Net cash provided by financing activities			36,011	(878)
Change in cash, cash equivalents, and restricted cash			(2,432)	(677)
Cash, cash equivalents, and restricted cash at beginning of period			10,523	9,698
Cash, cash equivalents, and restricted cash at end of period	$ 8,091	$ 9,021	$ 8,091	$ 9,021

Acquisition (Details)

Acquisition (Details) people in Thousands, $ in Thousands	Jun. 01, 2020USD ($)customerConnectionwaterSystempeople	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Business Acquisition [Line Items]
Goodwill		$ 31,132	$ 2,615
Rainier View Water Company
Business Acquisition [Line Items]
Number of people served \| people	35
Number of customer connections \| customerConnection	18,500
Water Systems \| waterSystem	27
Rainier View Water Company
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 37,700
Assets acquired and liabilities assumed	32,600
Assets acquired and liabilities assumed, property, plant, and equipment	31,100
Recognized identifiable assets acquired and liabilities assumed, liabilities		$ 23,500
Recognized identifiable assets acquired and liabilities assumed, aid for construction	21,200
Goodwill	$ 28,500