California Water Service (CWT) 10-Q 28 Apr 22 2022 Q1 Quarterly report Financial data

Cover

Cover shares in Thousands	3 Months Ended
	Mar. 31, 2022shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
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	53,773
Entity Central Index Key	0001035201
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Utility plant:
Utility plant	$ 4,261,451	$ 4,197,344
Less accumulated depreciation and amortization	(1,374,036)	(1,350,482)
Net utility plant	2,887,415	2,846,862
Current assets:
Cash and cash equivalents	68,379	78,380
Receivables:
Customers, net	50,276	60,785
Regulatory balancing accounts	68,043	78,597
Other, net	18,065	18,452
Unbilled revenue, net	34,953	32,760
Materials and supplies at weighted average cost	10,526	9,511
Taxes, prepaid expenses, and other assets	22,232	21,973
Total current assets	272,474	300,458
Other assets:
Regulatory assets	291,577	285,692
Goodwill	36,814	36,814
Other assets	150,961	153,445
Total other assets	479,352	475,951
TOTAL ASSETS	3,639,241	3,623,271
Capitalization:
Common stock, $0.01 par value; 68,000 shares authorized, 53,773 and 53,716 outstanding in 2022 and 2021, respectively	538	537
Additional paid-in capital	650,499	651,121
Retained earnings	513,593	525,936
Noncontrolling interests	5,248	5,386
Total equity	1,169,878	1,182,980
Long-term debt, net	1,055,638	1,055,794
Total capitalization	2,225,516	2,238,774
Current liabilities:
Current maturities of long-term debt, net	5,205	5,192
Short-term borrowings	50,000	35,000
Accounts payable	140,832	144,369
Regulatory balancing accounts	12,015	17,547
Accrued interest	17,116	6,542
Accrued expenses and other liabilities	56,649	47,926
Total current liabilities	281,817	256,576
Deferred income taxes	298,690	298,945
Pension	93,544	92,287
Regulatory liabilities and other	253,647	252,938
Advances for construction	198,200	198,086
Contributions in aid of construction	287,827	285,665
Commitments and contingencies (Note 10)
TOTAL CAPITALIZATION AND LIABILITIES	$ 3,639,241	$ 3,623,271

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	68,000,000	68,000,000
Common stock, shares outstanding (in shares)	53,773,000	53,716,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Operating revenue	$ 172,993	$ 147,737
Operations:
Water production costs	61,538	54,826
Administrative and general	33,411	30,369
Other operations	25,852	17,912
Maintenance	7,341	6,769
Depreciation and amortization	28,770	27,047
Income tax benefit	(1,417)	(101)
Property and other taxes	8,360	7,996
Total operating expenses	163,855	144,818
Net operating income	9,138	2,919
Other income and expenses:
Non-regulated revenue	5,197	5,572
Non-regulated expenses	(6,986)	(4,760)
Other components of net periodic benefit credit	4,014	2,979
Allowance for equity funds used during construction	975	544
Income tax expense on other income and expenses	(512)	(358)
Net other income	2,688	3,977
Interest expense:
Interest expense	11,495	10,222
Allowance for borrowed funds used during construction	(563)	(294)
Net interest expense	10,932	9,928
Net income (loss)	894	(3,032)
Net loss attributable to noncontrolling interests	(192)	0
Net income (loss) attributable to California Water Service Group	$ 1,086	$ (3,032)
Earnings (loss) per share of common stock:
Basic (in dollars per share)	$ 0.02	$ (0.06)
Diluted (in dollars per share)	$ 0.02	$ (0.06)
Weighted average shares outstanding:
Basic (in shares)	53,731	50,440
Diluted (in shares)	53,775	50,440

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Operating activities:
Net income (loss)	$ 894	$ (3,032)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	29,482	27,669
Change in value of life insurance contracts	2,918	(349)
Allowance for equity funds used during construction	(975)	(544)
Changes in operating assets and liabilities:
Receivables and unbilled revenue	(10,079)	6,265
Water Arrearages Payment Program	20,836	0
Accounts payable	(11,617)	(10,222)
Other current assets	(75)	(152)
Other current liabilities	12,656	12,367
Other changes in noncurrent assets and liabilities	10,153	(2,023)
Net cash provided by operating activities	54,193	29,979
Investing activities:
Utility plant expenditures	(68,496)	(66,817)
Life insurance proceeds	1,727	0
Purchase of life insurance contracts	(1,727)	0
Payment for investment	0	(2,900)
Asset acquisition	(180)	0
Return of investment	0	1,000
Net cash used in investing activities	(68,676)	(68,717)
Financing activities:
Short-term borrowings	30,000	105,000
Repayment of short-term borrowings	(15,000)	(40,000)
Repayment of long-term debt	(198)	(176)
Advances and contributions in aid of construction	7,774	6,469
Refunds of advances for construction	(2,355)	(2,711)
Repurchase of common stock	(1,674)	(1,415)
Issuance of common stock	564	23,175
Dividends paid	(13,429)	(11,581)
Net cash provided by financing activities	5,682	78,761
Change in cash, cash equivalents, and restricted cash	(8,801)	40,023
Cash, cash equivalents, and restricted cash at beginning of period	80,653	45,129
Cash, cash equivalents, and restricted cash at end of period	71,852	85,152
Supplemental information:
Cash paid for interest (net of amounts capitalized)	187	1,225
Supplemental disclosure of non-cash activities:
Accrued payables for investments in utility plant	57,733	48,552
Utility plant contribution by developers	$ 5,771	$ 5,899

Organization and Operations and

Organization and Operations and Basis of Presentation	3 Months Ended
	Mar. 31, 2022
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 (Company) is a holding company that provides water utility and other related services in California, Washington, New Mexico, Hawaii, and Texas through its wholly-owned and non-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 as the Commissions). CWS Utility Services and HWS Utility Services LLC provide non-regulated water utility and utility-related services. TWSC, Inc. (Texas Water) holds regulated and contracted wastewater utilities. The Company operates in one reportable segment, providing water and related utility services. Basis of Presentation The unaudited condensed consolidated interim financial statements have 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. Interim financial information includes the Company's accounts and those of its wholly and non-wholly owned subsidiaries. The non-wholly owned subsidiary was consolidated using the voting interest model as the Company owns a majority of the voting interests in the non-wholly owned subsidiary and includes the Company's accounts and those of its wholly and non-wholly owned subsidiaries. The interim 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, 2021 as filed with the SEC on February 24, 2022. 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. Noncontrolling Interests Noncontrolling interests in the Company’s condensed consolidated financial statements represents a 20.45% interest not owned by Texas Water in a consolidated subsidiary. Texas Water obtained control over the subsidiary on May 1, 2021. Since the Company controls this subsidiary, its financial statements are consolidated with those of the Company, and the noncontrolling owner’s 20.45% share of the subsidiary’s net assets and results of operations is deducted and reported as noncontrolling interests on the condensed consolidated balance sheet and as net income or loss attributable to noncontrolling interests in the condensed consolidated statement of operations. The Company reports noncontrolling interests in consolidated entities as a component of equity separate from the Company’s equity. The Company’s net income attributable to California Water Service Group excludes a net loss attributable to the noncontrolling interests.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Operating revenue The following table disaggregates the Company’s operating revenue by source for the three months ended March 31, 2022 and 2021: Three Months Ended March 31 2022 2021 Revenue from contracts with customers $ 158,933 $ 146,528 Regulatory balancing account revenue 14,060 1,209 Total operating revenue $ 172,993 $ 147,737 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 unaudited condensed consolidated balance sheets, is inconsequential. In the following table, revenue from contracts with customers is disaggregated by class of customers for the three months ended March 31, 2022 and 2021: Three Months Ended March 31 2022 2021 Residential $ 106,560 $ 101,371 Business 32,163 27,721 Industrial 5,773 6,043 Public authorities 6,985 6,403 Other (a) 7,452 4,990 Total revenue from contracts with customers $ 158,933 $ 146,528 (a) Other includes accrued unbilled revenue. Regulatory balancing account revenue The Company’s ability to recover revenue requirements authorized by the California Public Utilities Commission (CPUC) in its triennial general rate case (GRC) is decoupled from the volume of the sales. Regulatory balancing account revenue is revenue related to rate mechanisms authorized in California by the CPUC, which allow the Company to recover the authorized revenue and are not considered contracts with customers. These mechanisms include the following: The Water Revenue Adjustment Mechanism (WRAM) allows the Company to recognize the adopted level of volumetric revenues. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as regulatory balancing account revenue. Cost-recovery rates, such as the Modified Cost Balancing Account (MCBA), Conservation Expense Balancing Account (CEBA), Pension Cost Balancing Account (PCBA), and Health Cost Balancing Account (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. 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. The CPUC issued a decision effective August 27, 2020 requiring that Class A companies submitting GRC filings after the effective date to be (i) precluded from proposing the use of a full decoupling WRAM in their next GRCs and (ii) allowed the use of Monterey-Style Water Revenue Adjustment Mechanisms (MWRAM). Incremental Cost Balancing Accounts (ICBA), which are authorized by statute, would replace the MCBA. The MWRAM tracks the difference between the revenue received for actual metered sales through the tiered volumetric rate and the revenue that would have been received with the same actual metered sales if a uniform rate would have been in effect. The ICBA tracks differences between the authorized per-unit prices of water production costs and actual per-unit prices of water production costs. Cal Water has complied with this decision in its recent 2021 GRC filing. Non-regulated Revenue The following table disaggregates the Company’s non-regulated revenue by source for the three months ended March 31, 2022 and 2021: Three Months Ended March 31 2022 2021 Operating and maintenance revenue $ 3,405 $ 4,087 Other non-regulated revenue 1,150 860 Non-regulated revenue from contracts with customers 4,555 4,947 Lease revenue 642 625 Total non-regulated revenue $ 5,197 $ 5,572 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 and Unbilled Revenue are inconsequential. Customer receivables include receivables for water and wastewater services provided to residential customers, business, industrial, public authorities, and other customers. The expected credit losses for business, industrial, public authorities, and other customers are inconsequential. The overall risks related to the Company’s receivables are low as water and wastewater services are seen as essential services. The estimate for the allowance for credit losses is based on a historical loss ratio, in conjunction with a qualitative assessment of elements that impact the collectability of receivables to determine if the allowance for credit losses should be further adjusted in accordance with the accounting guidance for credit losses. Management contemplates available current information such as changes in economic factors, regulatory matters, industry trends, payment options and programs available to customers, and the methods that the Company is able to utilize to ensure payment. The Company reviewed its allowance for credit losses utilizing a quantitative assessment, which included trend analysis of customer billing and collection, aging by customer class, and unemployment rates since the outbreak of COVID-19 in the first quarter of 2020. The Company also utilized a qualitative assessment, which considered the future collectability on customer outstanding balances, management's estimate of the cash recovery, and a general assessment of the economic conditions of the locations the Company serves due to the outbreak of COVID-19. The Company has resumed shutoffs for non-payment in New Mexico Water and Hawaii Water and plans to resume shutoffs for non-payment in Cal Water and Washington Water during the second quarter of 2022. The Company has also contemplated funds that the Company received and applied to customer accounts from the California Water and Wastewater Arrearage Payment Program (Program). The Program was created by the California Legislature, is administered by the State Water Resources Control Board and provided relief to community water and wastewater systems for unpaid bills – arrearages – related to the COVID-19 pandemic. Based on the above assessments, the Company adjusted its allowance for credit losses accordingly. The following table presents the activity in the allowance for credit losses for the 3-month period ended March 31, 2022 and 12-month period ended December 31, 2021: Allowance for credit losses March 31, 2022 December 31, 2021 Beginning balance $ 3,743 $ 5,246 Provision for credit loss expense 1,548 1,088 Write-offs (234) (3,113) Recoveries 103 522 Total ending allowance balance $ 5,160 $ 3,743 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: March 31, 2022 December 31, 2021 Cash and cash equivalents $ 68,379 $ 78,380 Restricted cash (included in "taxes, prepaid expenses and other assets") 3,473 2,273 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 71,852 $ 80,653 Adoption of New Accounting Standards In October of 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. In a business combination, an acquirer generally recognizes assets acquired and liabilities assumed, including contract assets and contract liabilities, at their respective fair value on the acquisition date. ASU 2021-08 requires that in a business combination, an acquirer should recognize and measure contract assets acquired and contract liabilities assumed in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. The guidance provides certain practical expedients for acquirers when recognizing and measuring acquired contract assets and contract liabilities from revenue contracts with customers in a business combination. The guidance is effective for annual reporting periods beginning after December 15, 2022, including interim

Stock-based Compensation

Stock-based Compensation	3 Months Ended
	Mar. 31, 2022
Share-based Payment Arrangement [Abstract]
Stock-based Compensation	Stock-based Compensation The Company's equity incentive plan was approved and amended by stockholders on April 27, 2005 and May 20, 2014. The Company is authorized to issue awards up to 2,000,000 shares of common stock. During the first three months of 2022, the Company granted Restricted Stock Awards (RSAs) to Officers and to members of the Board of Directors. An RSA share represents a restricted share of the Company's common stock and is valued based on the fair market value of the Company's common stock at the date of grant. RSAs granted to Officers vest over 36 months with the first year cliff vesting. In general, RSAs granted to Board members vest at the end of 12 months. The RSAs are recognized as expense evenly over 36 months for the shares granted to Officers and 12 months for the shares granted to Board members. As of March 31, 2022, there was approximately $3.4 million of total unrecognized compensation cost related to RSAs. The cost is expected to be recognized over a weighted average period of 1.9 years. A summary of the status of the outstanding RSAs as of March 31, 2022 is presented below: Number of RSA Shares Weighted-Average Grant-Date Fair Value RSAs at January 1, 2022 62,691 $ 53.49 Granted 42,057 56.42 Vested (39,323) 53.73 RSAs at March 31, 2022 65,425 $ 55.23 During the first three months of 2022, the Company granted performance-based Restricted Stock Units (RSUs) to Officers. An RSU represents the right to receive a share of the Company's common stock. Each award reflects a target number shares of common stock that may be issued to the award recipient. The 2022 awards may be earned upon the completion of a 3-year performance period. Whether RSUs are earned at the end of the performance period will be determined based on the achievement of certain performance objectives set by the Organization and Compensation Committee of the Board of Directors in connection with the issuance of the RSUs. The performance objectives are based on the Company's business plan covering the performance period. The performance objectives include achieving the budgeted return on equity, budgeted investment in utility plant, customer service standards, employee safety standards and water quality standards. Depending on the results achieved during the 3-year performance period, the actual number of shares that a grant recipient receives at the end of the performance period may range from 0% to 200% of the target shares granted, provided that the grantee is continuously employed by the Company through the vesting date. If prior to the vesting date employment is terminated by reason of death, disability or normal retirement, then a pro rata portion of this award will vest. The RSUs are recognized as expense ratably over the 3-year performance period using a fair market value of the Company's common share at the date of grant and an estimated number of RSUs earned during the performance period. As of March 31, 2022, there was approximately $3.6 million of total unrecognized compensation cost related to RSUs. The cost is expected to be recognized over a weighted average period of 2.0 years. A summary of the status of the outstanding RSUs as of March 31, 2022 is presented below: Number of RSU Shares Weighted-Average Grant-Date Fair Value RSUs at January 1, 2022 90,942 $ 52.71 Granted 35,911 56.42 Performance criteria adjustment 12,173 58.63 Vested (32,913) 58.63 Forfeited (5,733) 52.83 RSUs at March 31, 2022 100,380 $ 54.01 The Company has recorded compensation costs for the RSAs and RSUs that are included in administrative and general operating expenses in the amount of $0.5 million and $1.3 million for the three months ended March 31, 2022 and 2021, respectively.

Equity

Equity	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Equity	Equity The Company’s changes in total equity for the three months ended March 31, 2022 and 2021 were as follows: Three months ended March 31, 2022 Common Stock Additional Retained Noncontrolling Interests Total Equity Shares Amount (In thousands) Balance at January 1, 2022 53,716 $ 537 $ 651,121 $ 525,936 $ 5,386 $ 1,182,980 Net income (loss) 1,086 (192) 894 Issuance of common stock 85 1 1,106 — 1,107 Repurchase of common stock (28) — (1,674) — (1,674) Dividends paid on common stock ($0.2500 per share) (13,429) — (13,429) Investment in business with noncontrolling interest (54) — 54 — Balance at March 31, 2022 53,773 538 650,499 513,593 5,248 1,169,878 Three months ended March 31, 2021 Common Stock Additional Retained Noncontrolling Interests Total Shares Amount (In thousands) Balance at January 1, 2021 50,334 $ 503 $ 448,632 $ 472,209 $ — $ 921,344 Net loss (3,032) — (3,032) Issuance of common stock 528 5 24,481 24,486 Repurchase of common stock (27) — (1,415) (1,415) Dividends paid on common stock ($0.2300 per share) (11,581) — (11,581) Balance at March 31, 2021 50,835 508 471,698 457,596 — 929,802

Earnings (Loss) Per Share of Co

Earnings (Loss) Per Share of Common Stock	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
Earnings (Loss) Per Share of Common Stock	Earnings (Loss) Per Share of Common Stock The computations of basic and diluted earnings (loss) per share of common stock are noted in the table below. Basic earnings (loss) per share of common stock is computed by dividing the net income (loss) attributable to California Water Service Group 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. Three Months Ended March 31 2022 2021 (In thousands, except per share data) Net income (loss) $ 894 $ (3,032) Net loss attributable to noncontrolling interests (192) — Net income (loss) attributable to California Water Service Group $ 1,086 $ (3,032) Weighted average common shares outstanding, basic 53,731 50,440 Weighted average common shares outstanding, dilutive 53,775 50,440 Earnings (loss) per share of common stock - basic $ 0.02 $ (0.06) Earnings (loss) per share of common stock - diluted $ 0.02 $ (0.06)

Pension Plan and Other Postreti

Pension Plan and Other Postretirement Benefits	3 Months Ended
	Mar. 31, 2022
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 $5.1 million and $9.4 million for the three months ended March 31, 2022 and 2021, respectively. Cash contributions made by the Company to the other postretirement benefit plans were $0.1 million and $1.2 million for the three months ended March 31, 2022 and 2021, respectively. The total 2022 estimated cash contribution to the pension plans and other postretirement benefits plans are expected to be approximately $16.1 million and $0.7 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 March 31 Pension Plan Other Benefits 2022 2021 2022 2021 Service cost $ 9,235 $ 9,010 $ 1,683 $ 1,611 Interest cost 6,329 5,319 1,008 805 Expected return on plan assets (11,307) (9,866) (2,482) (2,192) Amortization of prior service cost 242 253 39 49 Recognized net actuarial loss 999 1,924 (228) (110) Net periodic benefit cost $ 5,498 $ 6,640 $ 20 $ 163 Service cost portion of the pension plan and other postretirement benefits is recognized in "administrative and general" expenses within the Condensed Consolidated Statements of Operations. 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 Operations.

Short-term and Long-term Borrow

Short-term and Long-term Borrowings	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Short-term and Long-term Borrowings	Short-term and Long-term Borrowings On May 11, 2021, Cal Water completed the sale and issuance of $280.0 million in aggregate principal amount of First Mortgage Bonds (the Bonds) in a private placement. The Bonds consist of $130.0 million of 2.87% bonds, series ZZZ, maturing May 11, 2051, and $150.0 million of 3.02% bonds, series 1, maturing May 11, 2061. Interest on the bonds will accrue semi-annually and be payable in arrears on May 11 and November 11 of each year, commencing on November 11, 2021. The Bonds will rank equally with all of Cal Water’s other First Mortgage Bonds and will be secured by liens on Cal Water’s properties, subject to certain exceptions and permitted liens. Cal Water used the net proceeds from the sale of the Bonds to refinance existing indebtedness and for general corporate purposes. The Bonds were not registered under the Securities Act of 1933 and may not be offered or sold in the United States absent registration or an applicable exemption from registration requirements. On March 29, 2019, the Company and Cal Water entered into certain syndicated credit agreements, which provide for unsecured revolving credit facilities of up to an initial aggregate amount of $550.0 million for a term of five years. The 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.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2022
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 March 31 2022 2021 Income tax (benefit) expense $ (905) $ 257 Income tax benefit increased $1.2 million to $0.9 million income tax benefit in the first quarter of 2022 as compared to $0.3 million income tax expense in the first quarter of 2021. The Company’s effective tax rate was 12% before discrete items as of March 31, 2022 and 6.0% as of March 31, 2021. The increase in effective tax rate was primarily due to an increase in state tax benefits from repairs and other deductions partially offset by a decrease in refunds of excess 2017 deferred federal income taxes. The Company had unrecognized tax benefits of approximately $16.2 million and $14.1 million as of March 31, 2022 and 2021, respectively. Included in the balance of unrecognized tax benefits as of March 31, 2022 and 2021, is $4.1 million and $3.9 million, respectively, of tax benefits that, if recognized, would result in an adjustment to the Company’s effective tax rate. The Company does not expect its unrecognized tax benefits to change significantly within the next 12 months.

Regulatory Assets and Liabiliti

Regulatory Assets and Liabilities	3 Months Ended
	Mar. 31, 2022
Regulated Operations [Abstract]
Regulatory Assets and Liabilities	Regulatory Assets and Liabilities Regulatory assets and liabilities were comprised of the following as of March 31, 2022 and December 31, 2021: Recovery Period March 31, 2022 December 31, 2021 Regulatory Assets Pension and retiree group health Indefinitely $ 17,443 $ 17,607 Property-related temporary differences (tax benefits flowed through to customers) Indefinitely 130,565 130,565 Other accrued benefits Indefinitely 24,644 23,280 Net WRAM and MCBA long-term accounts receivable 1 - 2 years 39,013 29,789 Asset retirement obligations, net Indefinitely 23,467 22,935 Interim rates memorandum account (IRMA) long-term accounts receivable 1 - 3 years 7,972 9,032 Tank coating 10 years 14,347 13,680 Recoverable property losses Various 3,666 3,843 PCBA 1 year 20,877 21,500 Other components of net periodic benefit cost Indefinitely 2,091 3,342 General district balancing account receivable 1 year 618 568 Customer assistance program (CAP) and Rate support fund (RSF) accounts receivable 1 year 3,392 5,991 Other regulatory assets Various 3,482 3,560 Total Regulatory Assets $ 291,577 $ 285,692 Regulatory Liabilities Future tax benefits due to customers $ 134,378 $ 135,027 Retiree group health 27,294 27,294 HCBA 11,355 9,687 CEBA 7,395 7,206 Net WRAM and MCBA long-term payable 262 143 Other regulatory liabilities 1,143 1,071 Total Regulatory Liabilities $ 181,827 $ 180,428 Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets were $68.0 million as of March 31, 2022 and $78.6 million as of December 31, 2021. The short-term regulatory assets as of March 31, 2022 and December 31, 2021 primarily consist of net WRAM and MCBA, IRMA, and PCBA receivables. The short-term portions of regulatory liabilities were $12.0 million as of March 31, 2022 and $17.5 million as of December 31, 2021. The short-term regulatory liabilities as of March 31, 2022 and December 31, 2021 primarily consist of TCJA and HCBA liabilities.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2022
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, 2021. As of March 31, 2022, there were no significant changes in these commitments from December 31, 2021. 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 March 31, 2022 and December 31, 2021, the Company recognized a liability of $5.4 million and $3.5 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	3 Months Ended
	Mar. 31, 2022
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: Cash, Accounts receivable, short-term borrowings, 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 of similar securities, 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 0.60%. March 31, 2022 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 1,060,843 — $ 1,228,342 — $ 1,228,342 December 31, 2021 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 1,060,986 $ — $ 1,338,831 $ — $ 1,338,831

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2022
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 unaudited condensed consolidated balance sheets, is inconsequential. In the following table, revenue from contracts with customers is disaggregated by class of customers for the three months ended March 31, 2022 and 2021: Three Months Ended March 31 2022 2021 Residential $ 106,560 $ 101,371 Business 32,163 27,721 Industrial 5,773 6,043 Public authorities 6,985 6,403 Other (a) 7,452 4,990 Total revenue from contracts with customers $ 158,933 $ 146,528 (a) Other includes accrued unbilled revenue. Regulatory balancing account revenue The Company’s ability to recover revenue requirements authorized by the California Public Utilities Commission (CPUC) in its triennial general rate case (GRC) is decoupled from the volume of the sales. Regulatory balancing account revenue is revenue related to rate mechanisms authorized in California by the CPUC, which allow the Company to recover the authorized revenue and are not considered contracts with customers. These mechanisms include the following: The Water Revenue Adjustment Mechanism (WRAM) allows the Company to recognize the adopted level of volumetric revenues. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as regulatory balancing account revenue. Cost-recovery rates, such as the Modified Cost Balancing Account (MCBA), Conservation Expense Balancing Account (CEBA), Pension Cost Balancing Account (PCBA), and Health Cost Balancing Account (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. 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. The CPUC issued a decision effective August 27, 2020 requiring that Class A companies submitting GRC filings after the effective date to be (i) precluded from proposing the use of a full decoupling WRAM in their next GRCs and (ii) allowed the use of Monterey-Style Water Revenue Adjustment Mechanisms (MWRAM). Incremental Cost Balancing Accounts (ICBA), which are authorized by statute, would replace the MCBA. The MWRAM tracks the difference between the revenue received for actual metered sales through the tiered volumetric rate and the revenue that would have been received with the same actual metered sales if a uniform rate would have been in effect. The ICBA tracks differences between the authorized per-unit prices of water production costs and actual per-unit prices of water production costs. Cal Water has complied with this decision in its recent 2021 GRC filing.
Non-Regulated Revenue	Non-regulated Revenue The following table disaggregates the Company’s non-regulated revenue by source for the three months ended March 31, 2022 and 2021: Three Months Ended March 31 2022 2021 Operating and maintenance revenue $ 3,405 $ 4,087 Other non-regulated revenue 1,150 860 Non-regulated revenue from contracts with customers 4,555 4,947 Lease revenue 642 625 Total non-regulated revenue $ 5,197 $ 5,572 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.
Revenue Recognition, Leases	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	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 and Unbilled Revenue are inconsequential. Customer receivables include receivables for water and wastewater services provided to residential customers, business, industrial, public authorities, and other customers. The expected credit losses for business, industrial, public authorities, and other customers are inconsequential. The overall risks related to the Company’s receivables are low as water and wastewater services are seen as essential services. The estimate for the allowance for credit losses is based on a historical loss ratio, in conjunction with a qualitative assessment of elements that impact the collectability of receivables to determine if the allowance for credit losses should be further adjusted in accordance with the accounting guidance for credit losses. Management contemplates available current information such as changes in economic factors, regulatory matters, industry trends, payment options and programs available to customers, and the methods that the Company is able to utilize to ensure payment.
Adoption of New Accounting Standards	Adoption of New Accounting Standards In October of 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. In a business combination, an acquirer generally recognizes assets acquired and liabilities assumed, including contract assets and contract liabilities, at their respective fair value on the acquisition date. ASU 2021-08 requires that in a business combination, an acquirer should recognize and measure contract assets acquired and contract liabilities assumed in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. The guidance provides certain practical expedients for acquirers when recognizing and measuring acquired contract assets and contract liabilities from revenue contracts with customers in a business combination. The guidance is effective for annual reporting periods beginning after December 15, 2022, including interim

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Disaggregation of Revenue	The following table disaggregates the Company’s operating revenue by source for the three months ended March 31, 2022 and 2021: Three Months Ended March 31 2022 2021 Revenue from contracts with customers $ 158,933 $ 146,528 Regulatory balancing account revenue 14,060 1,209 Total operating revenue $ 172,993 $ 147,737 In the following table, revenue from contracts with customers is disaggregated by class of customers for the three months ended March 31, 2022 and 2021: Three Months Ended March 31 2022 2021 Residential $ 106,560 $ 101,371 Business 32,163 27,721 Industrial 5,773 6,043 Public authorities 6,985 6,403 Other (a) 7,452 4,990 Total revenue from contracts with customers $ 158,933 $ 146,528 (a) Other includes accrued unbilled revenue. The following table disaggregates the Company’s non-regulated revenue by source for the three months ended March 31, 2022 and 2021: Three Months Ended March 31 2022 2021 Operating and maintenance revenue $ 3,405 $ 4,087 Other non-regulated revenue 1,150 860 Non-regulated revenue from contracts with customers 4,555 4,947 Lease revenue 642 625 Total non-regulated revenue $ 5,197 $ 5,572
Financing Receivable, Allowance for Credit Loss	The following table presents the activity in the allowance for credit losses for the 3-month period ended March 31, 2022 and 12-month period ended December 31, 2021: Allowance for credit losses March 31, 2022 December 31, 2021 Beginning balance $ 3,743 $ 5,246 Provision for credit loss expense 1,548 1,088 Write-offs (234) (3,113) Recoveries 103 522 Total ending allowance balance $ 5,160 $ 3,743
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: March 31, 2022 December 31, 2021 Cash and cash equivalents $ 68,379 $ 78,380 Restricted cash (included in "taxes, prepaid expenses and other assets") 3,473 2,273 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 71,852 $ 80,653

Stock-based Compensation (Table

Stock-based Compensation (Tables)	3 Months Ended
	Mar. 31, 2022
Share-based Payment Arrangement [Abstract]
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	A summary of the status of the outstanding RSAs as of March 31, 2022 is presented below: Number of RSA Shares Weighted-Average Grant-Date Fair Value RSAs at January 1, 2022 62,691 $ 53.49 Granted 42,057 56.42 Vested (39,323) 53.73 RSAs at March 31, 2022 65,425 $ 55.23 A summary of the status of the outstanding RSUs as of March 31, 2022 is presented below: Number of RSU Shares Weighted-Average Grant-Date Fair Value RSUs at January 1, 2022 90,942 $ 52.71 Granted 35,911 56.42 Performance criteria adjustment 12,173 58.63 Vested (32,913) 58.63 Forfeited (5,733) 52.83 RSUs at March 31, 2022 100,380 $ 54.01

Equity (Tables)

Equity (Tables)	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Schedule of changes in total common stockholders' equity	The Company’s changes in total equity for the three months ended March 31, 2022 and 2021 were as follows: Three months ended March 31, 2022 Common Stock Additional Retained Noncontrolling Interests Total Equity Shares Amount (In thousands) Balance at January 1, 2022 53,716 $ 537 $ 651,121 $ 525,936 $ 5,386 $ 1,182,980 Net income (loss) 1,086 (192) 894 Issuance of common stock 85 1 1,106 — 1,107 Repurchase of common stock (28) — (1,674) — (1,674) Dividends paid on common stock ($0.2500 per share) (13,429) — (13,429) Investment in business with noncontrolling interest (54) — 54 — Balance at March 31, 2022 53,773 538 650,499 513,593 5,248 1,169,878 Three months ended March 31, 2021 Common Stock Additional Retained Noncontrolling Interests Total Shares Amount (In thousands) Balance at January 1, 2021 50,334 $ 503 $ 448,632 $ 472,209 $ — $ 921,344 Net loss (3,032) — (3,032) Issuance of common stock 528 5 24,481 24,486 Repurchase of common stock (27) — (1,415) (1,415) Dividends paid on common stock ($0.2300 per share) (11,581) — (11,581) Balance at March 31, 2021 50,835 508 471,698 457,596 — 929,802

Earnings (Loss) Per Share of _2

Earnings (Loss) Per Share of Common Stock (Tables)	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
Schedule basic and Diluted Earnings Per Share	The computations of basic and diluted earnings (loss) per share of common stock are noted in the table below. Basic earnings (loss) per share of common stock is computed by dividing the net income (loss) attributable to California Water Service Group 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. Three Months Ended March 31 2022 2021 (In thousands, except per share data) Net income (loss) $ 894 $ (3,032) Net loss attributable to noncontrolling interests (192) — Net income (loss) attributable to California Water Service Group $ 1,086 $ (3,032) Weighted average common shares outstanding, basic 53,731 50,440 Weighted average common shares outstanding, dilutive 53,775 50,440 Earnings (loss) per share of common stock - basic $ 0.02 $ (0.06) Earnings (loss) per share of common stock - diluted $ 0.02 $ (0.06)

Pension Plan and Other Postre_2

Pension Plan and Other Postretirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2022
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 March 31 Pension Plan Other Benefits 2022 2021 2022 2021 Service cost $ 9,235 $ 9,010 $ 1,683 $ 1,611 Interest cost 6,329 5,319 1,008 805 Expected return on plan assets (11,307) (9,866) (2,482) (2,192) Amortization of prior service cost 242 253 39 49 Recognized net actuarial loss 999 1,924 (228) (110) Net periodic benefit cost $ 5,498 $ 6,640 $ 20 $ 163

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2022
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 March 31 2022 2021 Income tax (benefit) expense $ (905) $ 257

Regulatory Assets and Liabili_2

Regulatory Assets and Liabilities (Tables)	3 Months Ended
	Mar. 31, 2022
Regulated Operations [Abstract]
Schedule of regulatory assets and liabilities	Regulatory assets and liabilities were comprised of the following as of March 31, 2022 and December 31, 2021: Recovery Period March 31, 2022 December 31, 2021 Regulatory Assets Pension and retiree group health Indefinitely $ 17,443 $ 17,607 Property-related temporary differences (tax benefits flowed through to customers) Indefinitely 130,565 130,565 Other accrued benefits Indefinitely 24,644 23,280 Net WRAM and MCBA long-term accounts receivable 1 - 2 years 39,013 29,789 Asset retirement obligations, net Indefinitely 23,467 22,935 Interim rates memorandum account (IRMA) long-term accounts receivable 1 - 3 years 7,972 9,032 Tank coating 10 years 14,347 13,680 Recoverable property losses Various 3,666 3,843 PCBA 1 year 20,877 21,500 Other components of net periodic benefit cost Indefinitely 2,091 3,342 General district balancing account receivable 1 year 618 568 Customer assistance program (CAP) and Rate support fund (RSF) accounts receivable 1 year 3,392 5,991 Other regulatory assets Various 3,482 3,560 Total Regulatory Assets $ 291,577 $ 285,692 Regulatory Liabilities Future tax benefits due to customers $ 134,378 $ 135,027 Retiree group health 27,294 27,294 HCBA 11,355 9,687 CEBA 7,395 7,206 Net WRAM and MCBA long-term payable 262 143 Other regulatory liabilities 1,143 1,071 Total Regulatory Liabilities $ 181,827 $ 180,428

Fair Value of Financial Asset_2

Fair Value of Financial Assets and Liabilities (Tables)	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of fair value of long-term debt, including current maturities and advances for construction	March 31, 2022 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 1,060,843 — $ 1,228,342 — $ 1,228,342 December 31, 2021 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 1,060,986 $ — $ 1,338,831 $ — $ 1,338,831

Organization and Operations a_2

Organization and Operations and Basis of Presentation (Details)	3 Months Ended
	Mar. 31, 2022segment
Noncontrolling Interest [Line Items]
Number of reportable segments	1
BVRT Water Company
Noncontrolling Interest [Line Items]
Noncontrolling interest	20.45%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 158,933	$ 146,528
Regulatory balancing account revenue	14,060	1,209
Operating revenue	172,993	147,737
Total non-regulated revenue	5,197	5,572
Residential
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	106,560	101,371
Business
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	32,163	27,721
Industrial
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,773	6,043
Public authorities
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	6,985	6,403
Other
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	7,452	4,990
Operating and maintenance revenue
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	3,405	4,087
Other non-regulated revenue
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,150	860
Non-regulated revenue from contracts with customers
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	4,555	4,947
Lease revenue	642	625
Total non-regulated revenue	$ 5,197	$ 5,572

Summary of Significant Accoun_5

Summary of Significant Accounting Policies Allowance for credit losses (Details) - March 31, 2022 - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 3,743	$ 5,246
Provision for credit loss expense	1,548	1,088
Write-offs	234	3,113
Recoveries	103	522
Total ending allowance balance	$ 5,160	$ 3,743

Summary of Significant Accoun_6

Summary of Significant Accounting Policies Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Cash and cash equivalents	$ 68,379	$ 78,380
Restricted cash (included in "taxes, prepaid expenses and other assets")	3,473	2,273
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	$ 71,852	$ 80,653	$ 85,152	$ 45,129

Stock-based Compensation - Narr

Stock-based Compensation - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Stock-based Compensation
Shares authorized to be issued under the plan (in shares)	2,000,000
Recorded compensation costs for the RSAs and RSUs	$ 0.5	$ 1.3
RSAs
Stock-based Compensation
Period for recognition	1 year 10 months 24 days
Unrecognized compensation cost	$ 3.4
Performance-Based Restricted Stock Unit Awards (RSUs)
Stock-based Compensation
Period for recognition	2 years
Unrecognized compensation cost	$ 3.6
Performance period	3 years
Performance-Based Restricted Stock Unit Awards (RSUs) | Minimum
Stock-based Compensation
Options vested on anniversary date	0.00%
Performance-Based Restricted Stock Unit Awards (RSUs) | Maximum
Stock-based Compensation
Options vested on anniversary date	200.00%
Officer | RSAs
Stock-based Compensation
Vesting period	36 months
Period for recognition	36 months
Director | RSAs
Stock-based Compensation
Vesting period	12 months
Period for recognition	12 months

Stock-based Compensation - RSAs

Stock-based Compensation - RSAs & Performance-Based RSUs (Details)	3 Months Ended
	Mar. 31, 2022$ / sharesshares
RSAs
Number of shares
Beginning balance (in shares) | shares	62,691
Granted (in shares) | shares	42,057
Vested (in shares) | shares	(39,323)
Ending balance (in shares) | shares	65,425
Weighted average price at grant
Beginning balance (in dollars per share) | $ / shares	$ 53.49
Granted (in dollars per share) | $ / shares	56.42
Vested (in dollars per share) | $ / shares	53.73
Ending balance (in dollars per share) | $ / shares	$ 55.23
RSUs
Number of shares
Beginning balance (in shares) | shares	90,942
Granted (in shares) | shares	35,911
Performance criteria adjustment (in shares) | shares	12,173
Vested (in shares) | shares	(32,913)
Forfeited (in shares) | shares	(5,733)
Ending balance (in shares) | shares	100,380
Weighted average price at grant
Beginning balance (in dollars per share) | $ / shares	$ 52.71
Granted (in dollars per share) | $ / shares	56.42
Performance criteria adjustment (in dollars per share) | $ / shares	58.63
Vested (in dollars per share) | $ / shares	58.63
Forfeited (in dollars per share) | $ / shares	52.83
Ending balance (in dollars per share) | $ / shares	$ 54.01

Equity (Details)

Equity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	$ 1,182,980	$ 921,344
Net income (loss)	894	(3,032)
Issuance of common stock	1,107	24,486
Repurchase of common stock	(1,674)	(1,415)
Dividends paid on common stock	(13,429)	(11,581)
Investment in business with noncontrolling interest	0
Balance at end of period	$ 1,169,878	$ 929,802
Dividends paid on common stock (in dollars per share)	$ 0.2500	$ 0.2300
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at the beginning of the period (in shares)	53,716	50,334
Balance at beginning of period	$ 537	$ 503
Issuance of common stock (in shares)	85	528
Issuance of common stock	$ 1	$ 5
Repurchase of common stock (in shares)	(28)	(27)
Balance at the ending of the period (in shares)	53,773	50,835
Balance at end of period	$ 538	$ 508
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	651,121	448,632
Issuance of common stock	1,106	24,481
Repurchase of common stock	(1,674)	(1,415)
Investment in business with noncontrolling interest	(54)
Balance at end of period	650,499	471,698
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	525,936	472,209
Net income (loss)	1,086	(3,032)
Dividends paid on common stock	(13,429)	(11,581)
Balance at end of period	513,593	457,596
Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period	5,386	0
Net income (loss)	(192)	0
Investment in business with noncontrolling interest	54
Balance at end of period	$ 5,248	$ 0

Earnings (Loss) Per Share of _3

Earnings (Loss) Per Share of Common Stock (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Earnings Per Share [Abstract]
Net income (loss)	$ 894	$ (3,032)
Net loss attributable to noncontrolling interests	(192)	0
Net income (loss) attributable to California Water Service Group	$ 1,086	$ (3,032)
Weighted average common shares outstanding, basic (in shares)	53,731	50,440
Diluted (in shares)	53,775	50,440
Earnings (loss) per share of common stock - basic (in dollars per share)	$ 0.02	$ (0.06)
Earnings (loss) per share of common stock - diluted (in dollars per share)	$ 0.02	$ (0.06)

Pension Plan and Other Postre_3

Pension Plan and Other Postretirement Benefits (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Pension Plan
Pension Plan and Other Postretirement Benefits
Employer cash contributions	$ 5,100	$ 9,400
Estimated cash contributions in the current fiscal year	16,100
Components of the pension plans and other postretirement benefits
Service cost	9,235	9,010
Interest cost	6,329	5,319
Expected return on plan assets	(11,307)	(9,866)
Amortization of prior service cost	242	253
Recognized net actuarial loss	999	1,924
Net periodic benefit cost	5,498	6,640
Other Benefits
Pension Plan and Other Postretirement Benefits
Employer cash contributions	100	1,200
Estimated cash contributions in the current fiscal year	700
Components of the pension plans and other postretirement benefits
Service cost	1,683	1,611
Interest cost	1,008	805
Expected return on plan assets	(2,482)	(2,192)
Amortization of prior service cost	39	49
Recognized net actuarial loss	(228)	(110)
Net periodic benefit cost	$ 20	$ 163

Short-term and Long-term Borr_2

Short-term and Long-term Borrowings (Details) - USD ($)	May 11, 2021	Mar. 29, 2019	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Cal Water
Debt Instrument [Line Items]
Outstanding borrowings			$ 15,000,000		$ 0
Parent Company
Debt Instrument [Line Items]
Outstanding borrowings			$ 35,000,000		$ 35,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 550,000,000
Debt instrument, term		5 years
Average borrowing rate			0.98%	0.98%
Revolving Credit Facility | Cal Water
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 400,000,000
Incremental expansion of borrowing capacity		150,000,000
Revolving Credit Facility | Parent Company
Debt Instrument [Line Items]
Maximum borrowing capacity		150,000,000
Incremental expansion of borrowing capacity		$ 50,000,000
Secured Debt
Debt Instrument [Line Items]
Debt issued	$ 280,000,000
Secured Debt | Series ZZZ Mortgage Bonds
Debt Instrument [Line Items]
Debt issued	$ 130,000,000
Interest rate	2.87%
Secured Debt | Series 1 Mortgage Bonds
Debt Instrument [Line Items]
Debt issued	$ 150,000,000
Interest rate	3.02%

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income tax (benefit) expense	$ (905)	$ 257

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income tax expense increase (decrease)	$ 1,200
Income tax (benefit) expense	$ (905)	$ 257
Effective tax rate estimate	12.00%	6.00%
Unrecognized tax benefits	$ 16,200	$ 14,100
Tax benefits that, if recognized, would affect the effective tax rate	$ 4,100	$ 3,900

Regulatory Assets and Liabili_3

Regulatory Assets and Liabilities - Schedule of Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 291,577	$ 285,692
Total Regulatory Liabilities	181,827	180,428
Future tax benefits due to customers
Regulatory Assets and Liabilities
Total Regulatory Liabilities	134,378	135,027
Retiree group health
Regulatory Assets and Liabilities
Total Regulatory Liabilities	27,294	27,294
HCBA
Regulatory Assets and Liabilities
Total Regulatory Liabilities	11,355	9,687
CEBA
Regulatory Assets and Liabilities
Total Regulatory Liabilities	7,395	7,206
Net WRAM and MCBA long-term payable
Regulatory Assets and Liabilities
Total Regulatory Liabilities	262	143
Other regulatory liabilities
Regulatory Assets and Liabilities
Total Regulatory Liabilities	1,143	1,071
Pension and retiree group health
Regulatory Assets and Liabilities
Total Regulatory Assets	17,443	17,607
Future tax benefits due to customers
Regulatory Assets and Liabilities
Total Regulatory Assets	130,565	130,565
Other accrued benefits
Regulatory Assets and Liabilities
Total Regulatory Assets	24,644	23,280
Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Total Regulatory Assets	39,013	29,789
Asset retirement obligations, net
Regulatory Assets and Liabilities
Total Regulatory Assets	23,467	22,935
Interim rates memorandum account (IRMA) long-term accounts receivable
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 7,972	9,032
Tank coating
Regulatory Assets and Liabilities
Recovery Period	10 years
Total Regulatory Assets	$ 14,347	13,680
Recoverable property losses
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 3,666	3,843
PCBA
Regulatory Assets and Liabilities
Recovery Period	1 year
Total Regulatory Assets	$ 20,877	21,500
Other components of net periodic benefit cost
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 2,091	3,342
General district balancing account receivable
Regulatory Assets and Liabilities
Recovery Period	1 year
Total Regulatory Assets	$ 618	568
Customer assistance program (CAP) and Rate support fund (RSF) accounts receivable
Regulatory Assets and Liabilities
Recovery Period	1 year
Total Regulatory Assets	$ 3,392	5,991
Other regulatory assets
Regulatory Assets and Liabilities
Total Regulatory Assets	$ 3,482	$ 3,560
Minimum | Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Recovery Period	1 year
Minimum | Interim rates memorandum account (IRMA) 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
Maximum | Interim rates memorandum account (IRMA) long-term accounts receivable
Regulatory Assets and Liabilities
Recovery Period	3 years

Regulatory Assets and Liabili_4

Regulatory Assets and Liabilities - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Regulated Operations [Abstract]
Short-term portion of the regulatory assets	$ 68,043	$ 78,597
Short-term portion of the regulatory liabilities	$ 12,015	$ 17,547

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Contingency loss recognized liability	$ 5.4	$ 3.5

Fair Value of Financial Asset_3

Fair Value of Financial Assets and Liabilities - Narrative (Details)	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Risk premium (as a percent)	0.60%

Fair Value of Financial Asset_4

Fair Value of Financial Assets and Liabilities - Schedule of Long Term Debt at Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Cost
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	$ 1,060,843	$ 1,060,986
Fair Value
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	1,228,342	1,338,831
Fair Value | Level 1
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	0	0
Fair Value | Level 2
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	1,228,342	1,338,831
Fair Value | Level 3
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	$ 0	$ 0