California Water Service (CWT) 10-K 26 Feb 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2014	Feb. 09, 2015	Jun. 30, 2014
Document and Entity Information
Entity Registrant Name	CALIFORNIA WATER SERVICE GROUP
Entity Central Index Key	1035201
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$1,156.90
Entity Common Stock, Shares Outstanding		47,800,997
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Utility plant:
Land	$42,181	$42,208
Depreciable plant and equipment	2,191,194	2,043,414
Construction work in progress	90,328	109,474
Intangible assets	18,768	18,232
Total utility plant	2,342,471	2,213,328
Less accumulated depreciation and amortization	-752,040	-697,497
Net utility plant	1,590,431	1,515,831
Current assets:
Cash and cash equivalents	19,587	27,506
Receivables: net of allowance for doubtful accounts of $697 and $668 in 2014 and 2013, respectively
Customers	25,803	31,468
Regulatory balancing accounts	53,199	30,887
Other	14,136	18,700
Unbilled revenue	23,740	17,034
Materials and supplies at weighted average cost	6,041	5,571
Taxes, prepaid expenses, and other assets	11,618	8,324
Total current assets	154,124	139,490
Other assets:
Regulatory assets	390,331	251,681
Unamortized debt premium and expense	4,640	5,114
Goodwill	2,615	2,615
Other	45,210	45,124
Total other assets	442,796	304,534
Total assets	2,187,351	1,959,855
Capitalization:
Common stock, $0.01 par value; 68,000 shares authorized, 47,806 and 47,741, outstanding in 2014 and 2013, respectively	478	477
Additional paid-in capital	330,558	328,364
Retained earnings	295,590	269,915
Total common stockholders' equity	626,626	598,756
Long-term debt, less current maturities	419,233	426,142
Total capitalization	1,045,859	1,024,898
Current liabilities:
Current maturities of long-term debt	6,607	7,908
Short-term borrowings	79,115	46,815
Accounts payable	59,395	55,087
Regulatory balancing accounts	6,126	1,827
Accrued other taxes	4,059	3,575
Accrued interest	4,194	4,245
Other accrued liabilities	58,210	47,127
Total current liabilities	217,706	166,584
Unamortized investment tax credits	2,032	2,106
Deferred income taxes	214,842	183,245
Regulatory liabilities	36,447	34,251
Pension and postretirement benefits other than pensions	270,865	145,451
Advances for construction	182,284	183,393
Contributions in aid of construction	170,484	167,723
Other long-term liabilities	46,832	52,204
Commitments and contingencies
Total capitalization and liabilities	$2,187,351	$1,959,855

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Consolidated Balance Sheets
Receivables: allowance for doubtful accounts (in dollars)	$697	$668
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	68,000,000	68,000,000
Common stock, shares outstanding	47,806,190	47,740,957

Consolidated_Statements_of_Inc

Consolidated Statements of Income (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements of Income
Operating revenue	$137,384	$191,184	$158,416	$110,515	$133,700	$184,404	$154,555	$111,444	$597,499	$584,103	$559,966
Operations:
Purchased water									177,884	183,046	161,336
Purchased power									33,159	32,220	31,027
Pump taxes									12,898	10,795	10,336
Administrative and general									97,373	98,055	93,927
Other									65,807	69,738	77,104
Maintenance									19,854	17,368	19,142
Depreciation and amortization									61,217	58,320	54,668
Income taxes									26,727	19,047	19,356
Property and other taxes									20,733	21,509	19,227
Total operating expenses									515,652	510,098	486,123
Net operating income	16,569	40,834	23,292	1,152	11,648	35,804	20,783	5,770	81,847	74,005	73,843
Other income and expenses:
Non-regulated revenue									17,318	14,795	16,686
Non-regulated expenses									-14,285	-11,265	-11,553
Gain on sale of non-utility property									51		84
Income tax (expense) on other income and expenses									-1,245	-1,422	-2,096
Net other income									1,839	2,108	3,121
Interest expense:
Interest expense									28,483	30,897	31,537
Less: capitalized interest									-1,535	-2,038	-3,401
Net interest expense									26,948	28,859	28,136
Net income									$56,738	$47,254	$48,828
Earnings per share:
Basic									$1.19	$1.02	$1.17
Diluted	$0.24	$0.70	$0.36	($0.11)	$0.12	$0.61	$0.28	($0.03)	$1.19	$1.02	$1.17
Weighted average shares outstanding:
Basic									47,791	46,384	41,892
Diluted									47,829	46,417	41,892

Consolidated_Statements_of_Com

Consolidated Statements of Common Stockholders' Equity (USD $)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Share data in Thousands, unless otherwise specified
Balance at the beginning of the period at Dec. 31, 2011	$418,000	$219,572,000	$229,839,000	$449,829,000
Balance (in shares) at Dec. 31, 2011	41,817
Increase (Decrease) in Stockholders' Equity
Net income			48,828,000	48,828,000
Issuance of common stock	1,000	1,441,000		1,442,000
Issuance of common stock (in shares)	91
Dividends paid on common stock ($0.650, $0.640 and $0.630 per share for the years ended December 31, 2014, 2013 and 2012 respectively)			-26,387,000	-26,387,000
Balance at the end of the period at Dec. 31, 2012	419,000	221,013,000	252,280,000	473,712,000
Balance (in shares) at Dec. 31, 2012	41,908
Increase (Decrease) in Stockholders' Equity
Net income			47,254,000	47,254,000
Issuance of common stock	58,000	107,351,000		107,409,000
Issuance of common stock (in shares)	5,833
Dividends paid on common stock ($0.650, $0.640 and $0.630 per share for the years ended December 31, 2014, 2013 and 2012 respectively)			-29,619,000	-29,619,000
Balance at the end of the period at Dec. 31, 2013	477,000	328,364,000	269,915,000	598,756,000
Balance (in shares) at Dec. 31, 2013	47,741
Increase (Decrease) in Stockholders' Equity
Net income			56,738,000	56,738,000
Issuance of common stock	1,000	2,194,000		2,195,000
Issuance of common stock (in shares)	65
Dividends paid on common stock ($0.650, $0.640 and $0.630 per share for the years ended December 31, 2014, 2013 and 2012 respectively)			-31,063,000	-31,063,000
Balance at the end of the period at Dec. 31, 2014	$478,000	$330,558,000	$295,590,000	$626,626,000
Balance (in shares) at Dec. 31, 2014	47,806

Consolidated_Statements_of_Com1

Consolidated Statements of Common Stockholders' Equity (Parenthetical) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements of Common Stockholders' Equity
Dividends paid on common stock (in dollars per share)	$0.16	$0.16	$0.16	$0.16	$0.16	$0.16	$0.16	$0.16	$0.65	$0.64	$0.63

Consolidated_Statments_of_Cash

Consolidated Statments of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating activities:
Net income	$56,738	$47,254	$48,828
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	63,322	60,250	56,866
Amortization of debt premium and expenses	797	1,081	1,107
Changes in deferred income taxes	34,125	9,800	34,133
Other changes in noncurrent assets and liabilities	-15,318	10,244	-9,932
Change in value of life insurance contracts	-994	-1,878	-2,504
Stock-based compensation	2,195	1,832	1,442
(Gain) on sale of non-utility property	-51		-84
Changes in operating assets and liabilities:
Receivables	4,983	-7,201	-1,392
Unbilled revenue	-6,706	-1,640	-326
Taxes, prepaid expenses, and other assets	-4,160	1,490	-3,322
Accounts payable	-1,370	3,809	879
Other current liabilities	-5,428	-868	6,219
Net cash provided by operating activities	128,133	124,173	131,914
Investing activities:
Utility plant expenditures	-132,015	-122,988	-127,681
Proceeds from sale of non-utility assets	57		85
Purchase of life insurance	-3,207	-3,281	-3,294
Change in restricted cash	396	1,073	1,959
Net cash used in investing activities	-134,769	-125,196	-128,931
Financing activities:
Short-term borrowings	117,300	70,615	94,335
Repayment of short-term borrowings	-85,000	-113,275	-52,000
Issuance of common stock		110,688
Common stock issuance costs		-5,111
Issuance of long-term debt	497	48	124
Advances and contributions in aid of construction	12,329	10,563	6,966
Refunds of advances for construction	-6,641	-6,922	-7,397
Retirement of long-term debt	-8,705	-47,248	-7,037
Dividends paid	-31,063	-29,619	-26,387
Net cash (used in) provided by financing activities	-1,283	-10,261	8,604
Change in cash and cash equivalents	-7,919	-11,284	11,587
Cash and cash equivalents at beginning of period	27,506	38,790	27,203
Cash and cash equivalents at end of period	19,587	27,506	38,790
Cash paid (received) during the year for:
Interest (net of amounts capitalized)	21,722	28,171	27,120
Income taxes		7,700
Income tax refunds	-6,000		-5,349
Supplemental disclosure of non-cash activities:
Accrued payables for investments in utility plant	15,621	9,932	11,048
Utility plant contribution by developers	11,556	17,329	13,630
Litigation proceeds for MTBE contamination reclassified from other long-term liabilities to CIAC		$7,029	$4,462

ORGANIZATION_AND_OPERATIONS

ORGANIZATION AND OPERATIONS	12 Months Ended
	Dec. 31, 2014
ORGANIZATION AND OPERATIONS
ORGANIZATION AND OPERATIONS	1 ORGANIZATION AND OPERATIONS
	California Water Service Group (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 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 consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and include the Company's accounts and those of its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated from the consolidated financial statements. In the opinion of management, the consolidated financial statements reflect all adjustments that are necessary to provide a fair presentation of the results for the periods covered.
	The preparation of the Company's consolidated 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 consolidated 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, utility plant useful lives, revenues earned but not yet billed, asset retirement obligations, allowance for doubtful accounts, pension and other employee benefit plan liabilities, and income tax-related assets and liabilities. Actual results could differ from these estimates.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Revenue
	Revenue generally includes monthly cycle customer billings for regulated water and wastewater services at rates authorized by regulatory commissions (plus an estimate for water used between the customer's last meter reading and the end of the accounting period) and billings to certain non-regulated customers at rates authorized by contract with government agencies.
	The Company's regulated water and related utility services requirements are authorized by the Commissions in the states in which we operate. The revenue requirements are intended to provide the Company a reasonable opportunity to recover its operating costs and earn a return on investments.
	For metered customers, Cal Water recognizes revenue from rates which are designed and authorized by the California Public Utilities Commission (CPUC). Under the Water Revenue Adjustment Mechanism (WRAM), Cal Water records the adopted level of volumetric revenues, which would include recovery of cost of service and a return on investments, as established by the CPUC for metered accounts (adopted volumetric revenues). In addition to volumetric-based revenues, the revenue requirements approved by the CPUC include service charges, flat rate charges, and other items not subject to the WRAM. The adopted volumetric revenue considers the seasonality of consumption of water based upon historical averages. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as a component of revenue with an offsetting entry to a regulatory asset or liability balancing account (tracked individually for each Cal Water district) subject to certain criteria under the accounting for regulated operations being met. The variance amount may be positive or negative and represents amounts that will be billed or refunded to customers in the future.
	Cost-recovery rates are designed to permit full recovery of certain costs allowed to be recovered by the Commissions. Cost-recovery rates such as the Modified Cost Balancing Account (MCBA) provides for recovery of adopted expense levels for purchased water, purchased power and pump taxes, as established by the CPUC. In addition, cost-recovery rates include recovery of costs related to water conservation programs and certain other operating expenses adopted by the CPUC. Variances (which include the effects of changes in both rates and volumes for the MCBA) between adopted and actual costs are recorded as a component of revenue, as the amount of such variances will be recovered from or refunded to our customers at a later date. Cost-recovery expenses are generally recognized when expenses are incurred with no markup for return or profit.
	The balances in the WRAM and MCBA assets and liabilities accounts will fluctuate on a monthly basis depending upon the variance between adopted and actual results. The recovery or refund of the WRAM is netted against the MCBA over- or under-recovery for the corresponding district. The recovery or refund of net WRAM and MCBA balances are interest bearing at the current 90 day commercial paper rate. At the end of any calendar year, Cal Water files with the CPUC to refund or collect the balance in the accounts. Most undercollected net WRAM and MCBA receivable balances are collected over 12 or 18 months. Cal Water defers net WRAM and MCBA operating revenues and associated costs whenever the net receivable balances are estimated to be collected more than 24 months after the respective reporting periods in which it was recognized. The deferred net WRAM and MCBA revenues and associated costs were determined using forecasts of rate payer consumption trends for future reporting periods and the timing of when the CPUC will authorize Cal Water's filings to recover the undercollected balances. Deferred net WRAM and MCBA revenues and associated costs will be recognized as revenues and costs in future periods when collection is within twenty-four months of the respective reporting period.
	Flat rate customers are billed in advance at the beginning of the service period. The revenue is prorated so that the portion of revenue applicable to the current period is included in that period's revenue, with the remaining balance recorded as unearned revenue on the balance sheet and recognized as revenue when earned in the subsequent accounting period. The unearned revenue liability was $1,530 and $1,464 as of December 31, 2014 and 2013, respectively. This liability is included in "other accrued liabilities" on our consolidated balance sheets.
	Allowance for Doubtful Accounts
	The Company provides an allowance for doubtful accounts receivable. The allowance is based upon specific identified accounts plus an estimate of uncollectible accounts based upon historical percentages. The balance of customer receivables is net of the allowance for doubtful accounts at December 31, 2014, 2013, and 2012 of $697, $668, and $714, respectively.
	The activities in the allowance for doubtful accounts are as follows:
		2014			2013			2012
	Beginning Balance	$	668		$	714		$	669
	Provision for uncollectible accounts		1,561			1,469			1,548
	Net write off of uncollectible accounts		(1,532	)		(1,515	)		(1,503	)
	Ending Balance	$	697		$	668		$	714
	Non-Regulated Revenue
	Revenues from non-regulated operations and maintenance agreements are recognized when services have been rendered to companies or municipalities under such agreements. For construction and design services, revenue is generally recognized on the completed contract method, as most projects are completed in less than three months. Other non-regulated revenue is recognized when title has transferred to the buyer, or ratably over the term of the lease.
	Utility Plant
	Utility plant is carried at original cost when first constructed or purchased, or at fair value when acquired through acquisition. When depreciable plant is retired, the cost is eliminated from utility plant accounts and such costs are charged against accumulated depreciation. Maintenance of utility plant is charged to operating expenses as incurred. Maintenance projects are not accrued for in advance. Interest is capitalized on plant expenditures during the construction period and amounted to $1,535 in 2014, $2,038 in 2013, and $3,401 in 2012.
	Intangible assets acquired as part of water systems purchased are recorded at fair value. All other intangibles have been recorded at cost and are amortized over their useful life.
	The following table represents depreciable plant and equipment as of December 31:
		2014			2013
	Equipment	$	487,845		$	443,439
	Office buildings and other structures		194,905			179,023
	Transmission and distribution plant		1,508,444			1,420,952
	Total	$	2,191,194		$	2,043,414
	Depreciation of utility plant for financial statement purposes is computed on a straight-line basis over the assets' estimated useful lives including cost of removal of certain assets as follows:
		Useful Lives
	Equipment	5 to 50 years
	Transmission and distribution plant	40 to 65 years
	Office Buildings and other structures	50 years
	The provision for depreciation expressed as a percentage of the aggregate depreciable asset balances was 2.97% in 2014, 3.03% in 2013, and 3.1% 2012. For income tax purposes, as applicable, the Company computes depreciation using the accelerated methods allowed by the respective taxing authorities.
	Asset Retirement Obligation
	The Company has a legal obligation to retire wells in accordance with State Water Resources Control Board regulations. In addition, upon decommission of a wastewater plant or lift station certain wastewater infrastructure would need to be retired in accordance with State Water Resources Control Board regulations. An asset retirement cost and corresponding retirement obligation is recorded when a well or waste water infrastructure is placed into service. As of December 31, 2014 and 2013 the retirement obligation is estimated to be $18,414 and $17,036, respectively. The change only impacted the consolidated balance sheet.
	Cash Equivalents
	Cash equivalents include highly liquid investments with remaining maturities of three months or less at the time of acquisition. Cash and cash equivalents was $19.6 million and $27.5 million as of December 31, 2014 and December 31, 2013, respectively.
	Restricted Cash
	In 2014 restricted cash includes $0.5 million of proceeds collected through a surcharge on certain customers' bills plus interest earned on the proceeds and is used to service California Safe Drinking Water Bond obligations. All restricted cash is included in "taxes, prepaid expenses, and other assets". As of December 31, 2014 and 2013, restricted cash was $872 and $1,193, respectively.
	Regulatory Assets and Liabilities
	Regulatory assets and liabilities were comprised of the following as of December 31:
		2014			2013
	Regulatory Assets
	Pension and retiree group health	$	245,008		$	119,868
	Property-related temporary differences (tax benefits flowed through to ratepayers)		72,350			60,780
	Other accrued benefits		32,959			43,061
	Interim rates long-term accounts receivable		10,627			—
	Net WRAM and MCBA long-term accounts receivable		14,449			15,423
	Asset retirement obligations, net		13,863			12,549
	Health care balancing account		1,075			—
	Total Regulatory Assets	$	390,331		$	251,681
	Regulatory Liabilities
	Future tax benefits due ratepayers	$	26,114		$	24,195
	Conservation program		2,669			6,291
	Pension balancing account		4,291			—
	Other liabilities		3,373			3,765
	Total Regulatory Liabilities	$	36,447		$	34,251
	Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets for 2014 and 2013 were $53,199 and $30,887, respectively. The short-term regulatory assets were primarily interim rates and net WRAM/MCBA. The short-term portion of regulatory liabilities for 2014 and 2013 were $6,126 and $1,827, respectively. The short-term regulatory liabilities were primarily net WRAM/MCBA liability balances and net refund balances to rate payers for conservation program from the 2009 general rate case.
	The Company operates extensively in a regulated business, and as such is subject to the accounting standards for regulated utilities. Utility companies defer costs and credits on the balance sheet as regulatory assets and liabilities when it is probable that those costs and credits will be recognized in the ratemaking process in a period different from the period in which they would have been reflected in income by an unregulated company. Regulatory assets other than WRAM represent deferral of costs that will be recovered in the future and do not include a return. In determining the probability of costs being recognized in other periods, the Company considers regulatory rules and decisions, past practices, and other facts or circumstances that would indicate if recovery is probable. In the event that a portion of the Company's operations were no longer subject to the accounting standards for regulated utilities, the Company would be required to write off related regulatory assets and liabilities. If a commission determined that a portion of the Company's assets were not recoverable in customer rates, the Company would be required to determine if a disallowance of asset costs had occurred. If a disallowance had occurred, it would require a write-down in the assets' valuation.
	The Company's qualified, defined-benefit, non-contributory pension plan and other postretirement plan benefit (Retire Group Health) regulatory asset is the amount the Company expects to recover from ratepayers in the future for these plans at the end of the calendar year.
	The property-related tax benefits flowed through to ratepayers relate primarily to the difference between book and federal income tax depreciation on utility plant that was placed in service before the regulatory Commissions adopted normalization for rate making purposes. Previously, the tax benefit of tax depreciation in excess of book depreciation was passed on to customers (flow-through). For state deferred tax liabilities, the Commission continues to use the flow-through method. As such timing differences reverse, the Company will be able to include the impact of such differences in customer rates. These federal and state tax flow-through differences will continue to reverse over the remaining book lives of the related assets.
	Other accrued benefits are accrued benefits for vacation, self-insured workers' compensation, and directors' retirement benefits. The net WRAM and MCBA long-term accounts receivable is the undercollected portion of recorded revenues that are not expected to be collected from ratepayers within 12 months. The asset retirement obligation regulatory asset represents the difference between costs associated with asset retirement obligations and amounts collected in rates. The health care balancing account regulatory asset is for incurred health care costs that exceeded the cost recovery in rates and is recoverable from ratepayers as of December 31, 2014.
	The future tax benefits due to ratepayers represent regulatory liabilities for tax deductions that will be taken and flowed through to customers in the future. Regulatory liabilities also reflect timing differences provided at higher than the current tax rate, which will flow-through to future ratepayers. The conservation program and pension balancing account regulatory liabilities are for cost recovery in rates that exceeded incurred costs and are refundable to ratepayers as of December 31, 2014.
	Impairment of Long-Lived Assets, Intangibles and Goodwill
The Company regularly reviews its long-lived assets, intangible assets and goodwill for impairment annually or when events or changes in business circumstances have occurred that indicate the carrying amount of such assets may not be fully realizable. Potential impairment of assets held for use is determined by comparing the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying value of the asset exceeds its fair value.
Goodwill is measured as the excess of the cost of an acquisition over the sum of the amounts assigned to identifiable assets acquired less liabilities assumed. Goodwill and other identifiable intangible assets are accounted for in accordance with generally accepted accounting principles. Goodwill is not amortized but instead is reviewed annually at November 30th for impairment or more frequently if impairment indicators arise.
The impairment test is performed at the reporting unit level using a two- step, fair-value based approach. The first step determines the fair value of the reporting unit and compares it to the reporting unit's carrying value. If the fair value of the reporting unit is less than its carrying amount, a second step is performed to measure the amount of impairment loss, if any. The second step allocates the fair value of the reporting unit to the Company's tangible and intangible assets and liabilities. This derives an implied fair value for the reporting unit's goodwill. If the carrying amount of the reporting unit's goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized equal to the excess.
The recorded goodwill balance as of December 31, 2014 and 2013, relate to the Hawaii Water Service Company reporting unit. Based on our annual goodwill impairment test, no impairment was recorded in 2014 or 2013.
Long-Term Debt Premium, Discount and Expense
The discount and issuance expense on long-term debt is amortized over the original lives of the related debt on a straight-line basis which approximates the effective interest method. Premiums paid on the early redemption of certain debt and the unamortized original issuance discount and expense are amortized over the life of new debt issued in conjunction with the early redemption. Amortization expense included in interest expense was $797, $1,081, and $1,107 for 2014, 2013, and 2012, respectively.
Advances for Construction
Advances for Construction consist of payments received from developers for installation of water production and distribution facilities to serve new developments. Advances are excluded from rate base for rate setting purposes. Annual refunds are made to developers without interest. Advances of $182,284, and $183,393 at December 31, 2014 and 2013, respectively, will be refunded primarily over a 40-year period in equal annual amounts. Estimated refunds of advances for each succeeding year are approximately $7,587, $7,361, $7,347, $7,330, $7,325 and $145,334 thereafter.
Contributions in Aid of Construction
Contributions in Aid of Construction represent payments received from developers, primarily for fire protection purposes, which are not subject to refunds. Facilities funded by contributions are included in utility plant, but excluded from rate base. Depreciation related to assets acquired from contributions is charged to the Contributions in Aid of Construction account.
Income Taxes
The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Measurement of the deferred tax assets and liabilities is at enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date.
Historically the Commissions reduced revenue requirements for the tax effects of certain originating temporary differences and allowed recovery of these tax costs as the related temporary differences reverse. The Commissions have granted the Company rate increases to reflect the normalization of the tax benefits of the federal accelerated methods and available Investment Tax Credits (ITC) for all assets placed in service after 1980. ITCs are deferred and amortized over the lives of the related properties for book purposes. The commissions granted flow-through for state taxes.
Advances for Construction and Contributions in Aid of Construction received from developers subsequent to 1986 were taxable for federal income tax purposes and subsequent to 1991 were subject to California income tax. In 1996, the federal tax law, and in 1997, the California tax law, changed and only deposits for new services were taxable. In late 2000, federal regulations were further modified to exclude contributions of fire services from taxable income.
The accounting standards for accounting for uncertainty in income taxes allows the inclusion of interest and penalties related to uncertain tax positions as a component of income taxes. See note 10 "Income Taxes".
Workers' Compensation, General Liability and Other Claims
For workers' compensation, the Company estimates the liability associated with claims submitted and claims not yet submitted based on historical data. Expenses for workers compensation insurance are included in rates on a pay-as- you-go basis. Therefore, a corresponding regulatory asset has been recorded. For general liability claims and other claims, the Company estimates the cost incurred but not yet paid using historical information.
Collective Bargaining Agreements
As of December 31, 2014, the Company had 1,105 employees, including 708 non-supervisory employees who are represented by the Utility Workers Union of America, AFL-CIO, except certain engineering and laboratory employees who are represented by the International Federation of Professional and Technical Engineers, AFL-CIO. The union agreements expire at the end of 2020.
Earnings per Share
The computations of basic and diluted earnings per share are noted below. Basic earnings per share are computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts were exercised or converted into common stock. Restricted Stock Awards (RSAs) are included in the common shares outstanding because the shares have all the same voting and dividend rights as issued and unrestricted common stock.
The Company did not grant any Stock Appreciation Rights (SAR) in 2014, 2013, and 2012. SARs outstanding were 186,356 shares as of December 31, 2014, 283,856 as of December 31, 2013 and 333,856 shares as of December 31, 2012.
All SARs were dilutive in 2014 and 2013. The dilutive effect is shown in the table below:
	2014			2013			2012
	(In thousands,
	except per share data)
Net income as reported and available to common stockholders	$	56,738		$	47,254		$	48,828
Weighted average common shares, basic		47,791			46,384			41,892
Dilutive common stock equivalents (treasury method)		38			33			—
Shares used for dilutive calculation		47,829			46,417			41,892
Earnings per share—basic	$	1.19		$	1.02		$	1.17
Earnings per share—diluted	$	1.19		$	1.02		$	1.17
Stock-based Compensation
The Company follows accounting standards for stock-based compensation. Compensation cost is measured at the grant date based on the fair value of the award. The Company recognizes compensation as expense on a straight-line basis over the requisite service period, which is the vesting period.
Comprehensive Income or Loss
Comprehensive income for all periods presented was the same as net income.
Accumulated Other Comprehensive Income
The Company did not have any accumulated other comprehensive income or loss transactions for 2014, 2013, and 2012.
Adoption of New Accounting Standards
On May 28, 2014 the Financial Accounting Standards Board issued an accounting standards update (ASU) 2014-09, Revenue from Contracts with Customers. This update creates a single, principles based framework for revenue recognition and is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when goods or services are transferred to customers. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016. Early adoption is not permitted. The Company is currently evaluating the impact of adopting the new revenue standard on its consolidated financial statements and related disclosures.

OTHER_INCOME_AND_EXPENSES

OTHER INCOME AND EXPENSES	12 Months Ended
	Dec. 31, 2014
OTHER INCOME AND EXPENSES
OTHER INCOME AND EXPENSES	3 OTHER INCOME AND EXPENSES
	The Company conducts various non-regulated activities as reflected in the table below:
		2014					2013					2012
		Revenue		Expense			Revenue		Expense			Revenue		Expense
	Operating and maintenance	$	9,748	$	10,256		$	8,028	$	9,119		$	9,938	$	10,976
	Leases		2,029		208			1,938		243			1,956		153
	Design and construction		1,258		1,102			1,374		1,173			1,407		1,135
	Meter reading and billing		803		615			1,313		1,055			1,255		882
	Interest income		186		—			70		—			41		—
	Change in value of life insurance contracts (gain) loss		—		(994	)		—		(1,878	)		—		(2,504	)
	Other non-regulated income and expenses		3,294		3,098			2,072		1,553			2,089		911
	Total	$	17,318	$	14,285		$	14,795	$	11,265		$	16,686	$	11,553
	Operating and maintenance services and meter reading and billing services are provided for water and wastewater systems owned by private companies and municipalities. The agreements call for a fee-per-service or a flat- rate amount per month. Leases have been entered into with telecommunications companies for cellular phone antennas placed on the Company's property. Design and construction services are for the design and installation of water mains and other water infrastructure for others outside the Company's regulated service areas. Third-party insurance program revenues are included in other non- regulated income and expenses.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2014
INTANGIBLE ASSETS
INTANGIBLE ASSETS	4 INTANGIBLE ASSETS
	As of December 31, 2014 and 2013, intangible assets that will continue to be amortized and those not amortized were:
		Weighted	2014						2013
		Average
		Amortization
		Period
		(years)	Gross		Accumulated		Net		Gross		Accumulated		Net
			Carrying		Amortization		Carrying		Carrying		Amortization		Carrying
			Value				Value		Value				Value
	Amortized intangible assets:
	Water pumping rights	usage	$	1,084	$	85	$	999	$	1,084	$	85	$	999
	Water planning studies	11		12,984		6,729		6,255		12,567		5,517		7,040
	Leasehold improvements and other	20		1,310		583		727		1,191		411		780
	Total		$	15,378	$	7,397	$	7,981	$	14,842	$	6,013	$	8,829
	Unamortized intangible assets:
	Perpetual water rights and other		$	3,390	$	—	$	3,390	$	3,390	$	—	$	3,390
	Water pumping rights usage is the amount of water pumped from aquifers to be treated and distributed to customers.
	For the years ended December 31, 2014, 2013, and 2012, amortization of intangible assets was $1,384, $1,354, and $1,298, respectively. Estimated future amortization expense related to intangible assets for the succeeding five years is approximately $1,478, $1,277, $1,150, $1,026, 725, and $2,325 thereafter.

PREFERRED_STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2014
PREFERRED STOCK
PREFERRED STOCK	5 PREFERRED STOCK
	The Company is authorized to issue 241,000 shares of Preferred Stock as of December 31, 2014. No shares of Preferred Stock were issued and outstanding at December 31, 2014 or 2013.

COMMON_STOCKHOLDERS_EQUITY

COMMON STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2014
COMMON STOCKHOLDERS' EQUITY
COMMON STOCKHOLDERS' EQUITY	6 COMMON STOCKHOLDERS' EQUITY
	As of December 31, 2014 and 2013, 47,806,190 shares and 47,740,957 shares, respectively, of common stock were issued and outstanding. In 2013, the Company sold 5,750,000 shares of its common stock in an underwritten public offering.
	Dividend Reinvestment and Stock Repurchase Plan
	The Company has a Dividend Reinvestment and Stock Purchase Plan (DRIP Plan). Under the DRIP Plan, stockholders may reinvest dividends to purchase additional Company common stock without commission fees. The Plan also allows existing stockholders and other interested investors to purchase Company common stock through the transfer agent up to certain limits. The Company's transfer agent operates the DRIP Plan and purchases shares on the open market to provide shares for the Plan.

SHORTTERM_BORROWINGS

SHORT-TERM BORROWINGS	12 Months Ended
	Dec. 31, 2014
SHORT-TERM BORROWINGS
SHORT-TERM BORROWINGS	7 SHORT-TERM BORROWINGS
	On June 29, 2011, the Company and Cal Water entered into Syndicated Credit Agreements, which provide for unsecured revolving credit facilities of up to an initial aggregate amount of $400 million. The Syndicated Credit Facilities amend, expand, and replace the Company's and its subsidiaries' existing credit facilities originally entered into on October 27, 2009. The new credit facilities extended the terms until June 29, 2016, increased the Company's and Cal Water's unsecured revolving lines of credit, and lowered interest rates and fees. The Company and subsidiaries which it designates may borrow up to $100 million under the Company's revolving credit facility. Cal Water may borrow up to $300 million under its revolving credit facility; however, all borrowings need to be repaid within twelve months unless otherwise authorized by the CPUC. The proceeds from the revolving credit facilities may be used for working capital purposes, including the short-term financing of capital projects. The base loan rate may vary from LIBOR plus 72.5 basis points to LIBOR plus 95 basis points, depending on the Company's total capitalization ratio. Likewise, the unused commitment fee may vary from 8 basis points to 12.5 basis points based on the same ratio.
	Both short-term unsecured credit agreements contain affirmative and negative covenants and events of default customary for credit facilities of this type including, among other things, limitations and prohibitions relating to additional indebtedness, liens, mergers, and asset sales. Also, these unsecured credit agreements contain financial covenants governing the Company and its subsidiaries' consolidated total capitalization ratio and interest coverage ratio.
	As of December 31, 2014 and December 31, 2013, the outstanding borrowings on the Company lines of credit were $61.7 million and $16.8 million, respectively. The borrowings on the Cal Water lines of credit were $17.4 million as of December 31, 2014, and $30.0 million as of December 31, 2013.
	The following table represents borrowings under the bank lines of credit:
		2014			2013
	Maximum short-term borrowings	$	82,668		$	91,975
	Average amount outstanding	$	69,267		$	42,589
	Weighted average interest rate		1.15	%		2.00	%
	Interest rate at December 31		1.12	%		1.33	%

LONGTERM_DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2014
LONG-TERM DEBT
LONG-TERM DEBT	8 LONG-TERM DEBT
	As of December 31, 2014 and 2013, long-term debt outstanding was:
		Series	Interest Rate	Maturity Date		2014		2013
	First Mortgage Bonds	PPP	5.500%		2040	$	100,000	$	100,000
		LL	5.875%		2019		100,000		100,000
		AAA	7.280%		2025		20,000		20,000
		BBB	6.770%		2028		20,000		20,000
		CCC	8.150%		2030		20,000		20,000
		DDD	7.130%		2031		20,000		20,000
		EEE	7.110%		2032		20,000		20,000
		FFF	5.900%		2017		20,000		20,000
		GGG	5.290%		2022		14,545		16,364
		HHH	5.290%		2022		14,546		16,364
		III	5.540%		2023		8,182		9,091
		JJJ	5.440%		2018		3,636		4,545
		LLL	5.480%		2018		10,000		10,000
		OOO	6.020%		2031		20,000		20,000
		CC	9.860%		2020		17,200		17,300
	Total First Mortgage Bonds						408,109		413,664
	California Department of Water Resources Loans		2.6% to 8%		2012 - 32		7,212		8,008
	Other Long-term debt						10,519		12,378
	Total long-term debt						425,840		434,050
	Less current maturities						6,607		7,908
	Long-term debt excluding current maturities					$	419,233	$	426,142
	On October 4, 2011, Cal Water entered into a new capital lease arrangement with the City of Hawthorne to operate the City's water system for a 15-year period. The $9.2 million capital lease liability is included in other long-term debt and current maturities set forth above.

OTHER_ACCRUED_LIABILITIES

OTHER ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2014
OTHER ACCRUED LIABILITIES
OTHER ACCRUED LIABILITIES	9 OTHER ACCRUED LIABILITIES
	As of December 31, 2014 and 2013, other accrued liabilities were:
		2014		2013
	Accrued and deferred compensation	$	23,713	$	18,493
	Deferred tax liability		19,750		12,224
	Accrued benefit and workers' compensation claims		6,728		8,140
	Other		8,019		8,270
		$	58,210	$	47,127
	The deferred compensation program allows key employees and board of directors to defer a portion of their compensation from income taxes. The deferred compensation liability balances were $6,714 and $6,033 as of December 31, 2014 and 2013, respectively.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
INCOME TAXES
INCOME TAXES	10 INCOME TAXES
	Income tax expense (benefit) consisted of the following:
		Federal			State			Total
	2014
	Current	$	(16,509	)	$	(1,852	)	$	(18,361	)
	Deferred		44,730			1,603			46,333
	Total	$	28,221		$	(249	)	$	27,972
	2013
	Current	$	7,974		$	(2,867	)	$	5,107
	Deferred		15,667			(305	)		15,362
	Total	$	23,641		$	(3,172	)	$	20,469
	2012
	Current	$	(9,018	)	$	(5,246	)	$	(14,264	)
	Deferred		37,196			(1,480	)		35,716
	Total	$	28,178		$	(6,726	)	$	21,452
	On September 19, 2013, the U. S. Department of the Treasury and Internal Revenue Service (IRS) issued the final and re-proposed tangible property regulations for repairs and maintenance deductions with an effective date of January 1, 2014. These tax regulations allowed the Company to deduct a significant amount of linear asset costs previously capitalized for book and tax purposes. During 2012, the Company filed an application for a change in tax accounting method with the IRS to implement the repairs and maintenance deduction. The Company's 2014, 2013 and 2012 federal qualified repairs and maintenance deductions totaled $45.2 million, $94.8 million, and $102.2 million and created a $15.8 million and $33.2 million deferred income tax liability as of December 31, 2014 and December 31, 2013, respectively.
	The total federal NOL carry-forward was $43.8 million and the state NOL carry-forward was $49.9 million as of December 31, 2014 net of any unrecognized tax benefit. The NOL carry-forward amounts are more likely than not to be recovered and therefore require no valuation allowance. The NOL carry-forward does not begin to expire until 2033.
	In 2013, the Company recorded $4.0 million net of any unrecognized tax benefit of State of California enterprise zone (EZ) credits for sales and use taxes and hiring incentives for the period from 2008 to 2013 based on an analysis of all district operations. The Company filed amended state income tax returns for tax years 2008, 2009, 2010 and 2011. The 2013 and 2012 State of California hiring EZ credits were included on the Company's 2012 and 2013 state income tax returns. Unused State of California EZ credits can be carried-forward ten years. The Company estimates the carry-forward portion of its State of California EZ credits at $2.3 million net of any unrecognized tax benefit.
	The American Taxpayer Relief Act of 2012 provided the Company with additional 50% first-year bonus depreciation for assets placed in service from December 31, 2012 to December 31, 2013. The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 provided the Company with additional federal income tax deductions for assets placed in service after September 8, 2010 and before December 31, 2012. On December 19, 2014, President Obama signed into law Tax Increase Prevention Act of 2014, which, among other provisions, extended the 50-percent special allowance for depreciation ("bonus depreciation") for qualified property through the end of 2014. The federal income tax deduction was estimated at $20.4 million in 2014, $16.1 million in 2013, and $14.6 million in 2012. As of December 31, 2014 and 2013 the deferred tax liability for bonus depreciation was $7.1 million and $5.6 million, respectively.
	The difference between the total income tax expense and computed tax expense was reconciled in the table below:
		2014			2013			2012
	Computed "expected" tax expense	$	29,649		$	23,708		$	24,600
	Increase (reduction) in taxes due to:
	State income taxes net of federal tax benefit		4,871			3,895			4,041
	Effect of regulatory treatment of fixed asset differences		(5,541	)		(4,112	)		(7,030	)
	State tax credits		—			(2,465	)		—
	Investment tax credits		(74	)		(74	)		(74	)
	Other		(933	)		(483	)		(85	)
	Total income tax	$	27,972		$	20,469		$	21,452
	The effect of regulatory treatment of fixed asset differences includes a 2014 tax accounting method change benefit of $6,279 due to the service mains and hydrant tax repairs, 2013 tax accounting method change benefit of $3,329 due to the service mains and hydrant tax repairs, and 2012 tax accounting method change was a benefit of $7,029 due to the transmission and distribution mains tax repairs.
	The tax effects of differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2014 and 2013 are presented in the following table:
		2014			2013
	Deferred tax assets:
	Developer deposits for extension agreements and contributions in aid of construction	$	44,775		$	44,592
	Net operating loss carryforward and tax credits		19,866			9,095
	Other		8,904			4,330
	Total deferred tax assets		73,545			58,017
	Deferred tax liabilities:
	Utility plant, principally due to depreciation differences		272,958			231,141
	WRAM/MCBA and interim rates balancing accounts		30,871			18,556
	Other		4,308			3,789
	Total deferred tax liabilities		308,137			253,486
	Net deferred tax liabilities	$	234,592		$	195,469
	The current portion of our deferred income tax liability is $19,750 and $12,224 as of December 31, 2014 and 2013, respectively, which includes prepaid expenses and billed WRAM/MCBA surcharge, expected to reverse in the following 12 months.
	A valuation allowance was not required at December 31, 2014 and 2013. Based on historical taxable income and future taxable income projections over the period in which the deferred assets are deductible, management believes it is more likely than not that the Company will realize the benefits of the deductible differences.
	The following table reconciles the changes in unrecognized tax benefits:
		December 31,			December 31,			December 31,
		2014			2013			2012
	Balance at beginning of year	$	612		$	—		$	831
	Additions for tax positions taken during prior year		—			—			—
	Additions for tax positions taken during current year		7,304			612			—
	Reductions for tax positions taken during a prior year		—			—			—
	Lapse of statute of limitations		—			—			(831	)
	Balance at end of year	$	7,916		$	612		$	—
	As of December 31, 2014 and 2013, the total amount of net unrecognized tax benefits was $7,916 and $612, respectively. The Company accrues interest and penalties related to unrecognized tax benefits in its provision for income taxes. Additionally, the Company does not expect a material change in its unrecognized tax benefits within the next 12 months. The component of unrecognized tax benefits that, if recognized, would affect the effective tax rate at December 31, 2014 for the Company was $1.6 million, with the remaining balance representing the potential deferral of taxes to later years.
	The State of Hawaii Department of Taxation is presently auditing the Company's 2010, 2011 and 2012 Hawaii state income tax returns. The State of California Board of Equalization Franchise is presently auditing the Company's 2010, 2011, and 2012 sales and use tax filings. It is uncertain when the State audits will be completed. The Company believes that the final resolution of the state audits will not have a material impact on its financial condition or results of operations.

EMPLOYEE_BENEFIT_PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2014
EMPLOYEE BENEFIT PLANS
EMPLOYEE BENEFIT PLANS	11 EMPLOYEE BENEFIT PLANS
	Savings Plan
	The Company sponsors a 401(k) qualified defined contribution savings plan that allows participants to contribute up to 20% of pre-tax compensation. Effective January 1, 2010, the Company matches seventy-five cents for each dollar contributed by the employee up to a maximum Company match of 6.0% of base salary. Company contributions were $4,473, $4,338, and $4,029, for the years 2014, 2013, and 2012, respectively.
	Pension Plans
	The Company provides a qualified, defined-benefit, non-contributory pension plan for substantially all employees. The accumulated benefit obligations of the pension plan are $390,593 and $287,894 as of December 31, 2014 and 2013, respectively. The fair value of pension plan assets was $306,344 and $266,178 as of December 31, 2014 and 2013, respectively.
	Prior to 2010, pension payment obligations were generally funded by the purchase of an annuity from a life insurance company. In 2010, the pension plan trust paid monthly benefits to retirees, rather than the purchase of an annuity. Payments are expected to be made in each year from 2015 to 2019 are $8,791, $10,030, $11,387, $12,840, and $14,413, respectively. The aggregate benefits expected to be paid in the five years 2020 through 2024 are $95,861. The expected benefit payments are based upon the same assumptions used to measure the Company's benefit obligation at December 31, 2014, and include estimated future employee service.
	The Company also maintains an unfunded, non-qualified, supplemental executive retirement plan. The unfunded supplemental executive retirement plan accumulated benefit obligations were $40,189 and $31,360 as of December 31, 2014 and 2013, respectively. Benefit payments under the supplemental executive retirement plan are paid currently and are included in the preceding paragraph.
	The costs of the pension and retirement plans are charged to expense and utility plant. The Company makes annual contributions to fund the amounts accrued for pension cost.
	Other Postretirement Plan
	The Company provides substantially all active, permanent employees with medical, dental, and vision benefits through a self-insured plan. Employees retiring at or after age 58, along with their spouses and dependents, continue participation in the plan by payment of a premium. Plan assets are invested in mutual funds, short-term money market instruments and commercial paper based upon a similar asset mix to the pension plan. Retired employees are also provided with a five thousand dollar life insurance benefit.
	The Company records the costs of postretirement benefits other than pension (PBOP) during the employees' years of active service. Postretirement benefit expense recorded in 2014, 2013, and 2012, was $8,402, $8,977, and $8,131, respectively. The remaining net periodic benefit cost was $9,790 at December 31, 2006, and is being recovered through future customer rates and is recorded as a regulatory asset. The expected benefit payments, net of retiree premiums and Medicare Part D subsidies, for the years from 2015 to 2019 are $2,197, $2,402, $2,603, $2,903, and $3,133, respectively. The Medicare Part D subsidies for the years from 2015 to 2019 are $275, $309, $347, $386, and $435.
	Benefit Plan Assets
	The Company actively manages pensions and PBOP trust (Plan) assets. The Company's investment objectives are:
	•	Maximize the return on the assets of the Plan, commensurate with the risk that the Company deem appropriate to, meet the obligations of the Plan, minimize the volatility of the pension expense, and account for contingencies;
	•	Generate a rate of return for the total portfolio that equals or exceeds the actuarial investment rate assumption;
	•	Additionally, the rate of return of the total fund shall be measured periodically against a special index comprised of 35% of the Standard & Poor's Index, 15% of the Russell 2000 Index, 10% of the MSCI EAFE Index, and 40% of the Lehman Aggregate Bond Index. The special index is consistent with the rate of return objective and indicates the Company's long-term asset allocation objective.
	The Company applies a risk management framework for managing the risks associated with employee benefit plan trust assets. The guiding principles of this risk management framework are the clear articulation of roles and responsibilities, appropriate delegation of authority, and proper accountability and documentation. Trust investment policies and investment manager guidelines include provisions to ensure prudent diversification, manage risk through appropriate use of physical direct asset holdings and derivative securities, and identify permitted and prohibited investments.
	The Company's target asset allocation percentages for major categories of the pension plan are reflected in the table below:
			Minimum			Target			Maximum
			Exposure						Exposure
	Fixed Income			35	%		40	%		45	%
	Total Domestic Equity			40	%		50	%		60	%
	Small Cap Stocks			10	%		15	%		20	%
	Large Cap Stocks			30	%		35	%		45	%
	Non-U.S. Equities			5	%		10	%		15	%
	The fixed income category includes money market funds, short-term bond funds, and cash. The majority of fixed income investments range in maturities from less than one to five years.
	The Company's target allocation percentages for the PBOP trust is similar to the pension plan except for a larger allocation in fixed income investments and a lower allocation in equity investments.
	We use the following criteria to select investment funds:
	•	Fund past performance;
	•	Fund meets criteria of Employee Retirements Income Security Act (ERISA);
	•	Timeliness and completeness of fund communications and reporting to investors;
	•	Stability of fund management company;
	•	Fund management fees; and
	•	Administrative costs incurred by the Plan.
	The fair value measurements standard establishes a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy under the standard are described below:
	Level 1—Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access.
	Level 2—Inputs to the valuation methodology include:
	•	Quoted market prices for similar assets or liabilities in active markets;
	•	Quoted prices for identical or similar assets or liabilities in inactive markets;
	•	Inputs other than quoted prices that are observable for the asset or liability; and
	•	Inputs that are derived principally from or corroborated by observable market data by correlation or other means.
	If the asset or liability has a specified (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability.
	Level 3—Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
	All Plan investments are level one investments in mutual funds and are valued at the net asset value (NAV) of the shares held by the Plan at December 31, 2014 and 2013:
			Pension Benefits												Other Benefits
			2014			%			2013			%			2014			%			2013		%
	Fixed Income		$	119,814			39	%	$	102,288			38	%	$	36,313			61	%	$	31,019		62	%
	Domestic Equity
	Small Cap Stocks			47,798						40,757						—						—
	Large Cap Stocks			108,163						96,512						23,528						18,920
	Total Domestic Equity			155,961			51	%		137,269			52	%		23,528			39	%		18,920		38	%
	Non U.S. Equities			30,569			10	%		26,621			10	%		—			0	%		—		0	%
	Total Plan Assets		$	306,344			100	%	$	266,178			100	%	$	59,841			100	%	$	49,939		100	%
	The pension benefits fixed income category includes $3,642 and $1,287 of money market fund investments as of December 31, 2014 and 2013, respectively. The other benefits fixed income category includes $22,115 and $19,214 of money market fund investments as of December 31, 2014 and 2013.
	The following table reconciles the funded status of the plans with the accrued pension liability and the net postretirement benefit liability as of December 31, 2014 and 2013:
			Pension Benefits						Other Benefits
			2014			2013			2014			2013
	Change in projected benefit obligation:
	Beginning of year		$	383,198		$	402,121		$	79,066		$	84,421
	Service cost			15,964			17,780			5,205			5,374
	Interest cost			18,920			16,354			4,455			3,556
	Assumption change			89,692			(53,887	)		37,021			(14,366	)
	Experience loss			2,158			6,021			11,020			1,455
	Benefits paid, net of retiree premiums			(7,347	)		(5,191	)		(1,534	)		(1,374	)
End of year		$	502,585		$	383,198		$	135,233		$	79,066
Change in plan assets:
Fair value of plan assets at beginning of year		$	266,178		$	202,947		$	49,939		$	37,408
Actual return on plan assets			19,374			36,637			2,376			4,270
Employer contributions			28,139			31,785			9,060			9,635
Retiree contributions and Medicare part D subsidies			—			—			1,535			1,299
Benefits paid			(7,347	)		(5,191	)		(3,069	)		(2,673	)
Fair value of plan assets at end of year		$	306,344		$	266,178		$	59,841		$	49,939
Funded status(1)		$	(196,241	)	$	(117,020	)	$	(75,392	)	$	(29,127	)
Unrecognized actuarial loss			138,609			53,882			70,279			23,311
Unrecognized prior service cost			30,390			36,116			295			340
Unrecognized transition obligation			—			—			—			—
Net amount recognized		$	(27,242	)	$	(27,022	)	$	(4,818	)	$	(5,476	)
-1	The short-term portion of the pension benefits was $1,786 and $1,751 as of December 31, 2014 and 2013, respectively.
Amounts recognized on the balance sheet consist of:
		Pension Benefits						Other Benefits
		2014			2013			2014			2013
(Accrued) benefit costs		$	—		$	—		$	(5,476	)	$	(6,219	)
Accrued benefit liability			(196,241	)		(117,020	)		(75,392	)		(29,127	)
Regulatory asset			168,999			89,998			76,050			29,870
Net amount recognized		$	(27,242	)	$	(27,022	)	$	(4,818	)	$	(5,476	)
Below are the actuarial assumptions used in determining the benefit obligation for the benefit plans:
		Pension Benefits						Other Benefits
		2014			2013			2014			2013
Weighted average assumptions as of December 31:
Discount rate			4.00	%		5.00	%		4.00	%		5.00	%
Long-term rate of return on plan assets			6.50	%		6.75	%		5.50	%		6.00	%
Rate of compensation increases			3.25	%		4.00	%		—			—
Cost of living adjustment			2.50	%		3.00	%		—			—
The discount rate was derived from the Citigroup Pension Discount Curve using the expected payouts for the plan. The long-term rate of return assumption is the expected rate of return on a balanced portfolio invested roughly 60% in equities and 40% in fixed income securities. Returns on equity investments were estimated based on estimates of dividend yield and real earnings added to a 2.50% long-term inflation rate. For the pension and other benefit plans, the assumed returns were 8.26% for domestic equities and 8.83% for foreign equities. Returns on fixed-income investments were projected based on investment maturities and credit spreads added to a 2.50% long-term inflation rate. For the pension and other benefit plans, the assumed returns were 4.98% for fixed income investments and 3.16% for short-term cash investments. The average return for the pension and other benefit plans for the last five and ten years was 9.70% and 6.30%, respectively. The company is using a long-term rate of return of 6.50% for the pension plan and 5.50% for the other benefit plan, which is between the 25th and 75th percentile of expected results.
In 2014, the Company adopted the Society of Actuaries 2014 Mortality Tables Report (RP-2014) and Mortality Improvement Scale (MP-2014 with modifications), which updated the mortality assumptions used for measuring retirement plan obligations. This new mortality table and improvement scale extends the assumed life expectancy of plan participants, resulting in an increase in the Company's accrued benefit cost as of December 31, 2014.
Changes to the pension benefits actuarial assumptions can significantly affect pension costs, regulatory assets, and liabilities. The following table reflects the sensitivity of pension amounts reported for the year ended December 31, 2014, to changes in actuarial assumptions:
		Increase/(Decrease)			Increase/(Decrease)			Increase/(Decrease)
		in Pension Actuarial			in 2014 Net Periodic			in Projected
		Assumption			Pension Benefit Cost			Pension Benefit
								Obligation as of
								December 31, 2014
Discount rate			(0.5	)%	$	4,426		$	53,420
Long-term rate of return on plan assets			(0.5	)%		1,230			—
Rate of compensation increases			(0.5	)%		(2,016	)		(13,522	)
Cost of living adjustment			(0.5	)%		(3,461	)		(33,374	)
Discount rate			0.5	%		(3,938	)		(46,318	)
Long-term rate of return on plan assets			0.5	%		(1,229	)		—
Rate of compensation increases			0.5	%		2,176			14,539
Net periodic benefit costs for the pension and other postretirement plans for the years ended December 31, 2014, 2013, and 2012 included the following components:
		Pension Plan									Other Benefits
		2014			2013			2012			2014			2013			2012
Service cost		$	15,964		$	17,780		$	15,450		$	5,205		$	5,374		$	4,399
Interest cost			18,920			16,354			15,287			4,455			3,556			3,139
Expected return on plan assets			(16,599	)		(14,252	)		(11,558	)		(3,119	)		(2,394	)		(1,832	)
Net amortization and deferral			10,074			15,302			14,283			1,861			2,441			2,425
Net periodic benefit cost		$	28,359		$	35,184		$	33,462		$	8,402		$	8,977		$	8,131
Below are the actuarial assumptions used in determining the net periodic benefit costs for the benefit plans, which uses the end of the prior year as the measurement date:
		Pension Benefits						Other Benefits
		2014			2013			2014			2013
Weighted average assumptions as of December 31:
Discount rate			5.00	%		4.10	%		5.00	%		4.20	%
Long-term rate of return on plan assets			6.75	%		7.00	%		6.00	%		6.00	%
Rate of compensation increases			4.00	%		3.50	%		—			—
The health care cost trend rate assumption has a significant effect on the amounts reported. For 2014 measurement purposes, the Company assumed a 7.8% annual rate of increase in the per capita cost of covered benefits with the rate decreasing to 5.7% by 2018, then gradually grading down to 4.5% over the next 50 years. A one-percentage point change in assumed health care cost trends is estimated to have the following effect:
		1-Percentage			1-Percentage
		Point Increase			Point (Decrease)
Effect on total service and interest costs		$	2,633		$	(1,950	)
Effect on accumulated postretirement benefit obligation		$	37,120		$	(27,219	)
The Company intends to make annual contributions to the plans up to the amount deductible for tax purposes. The Company estimates in 2015 that the annual contribution to the pension plans will be $33,032 and the annual contribution to the other postretirement plan will be $14,991.

STOCKBASED_COMPENSATION_PLANS

STOCK-BASED COMPENSATION PLANS	12 Months Ended
	Dec. 31, 2014
STOCK-BASED COMPENSATION PLANS
STOCK-BASED COMPENSATION PLANS	12 STOCK-BASED COMPENSATION PLANS
	The Company has one stockholder-approved stock-based compensation plan.
	Equity Incentive Plan
	The Company's equity incentive plan was approved 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 2014 and 2013, the Company granted annual Restricted Stock Awards (RSAs) of 60,467 and 74,824 shares, respectively, of common stock to officers and directors of the Company. In 2014 10,544 RSA shares were cancelled and no RSA shares were cancelled in 2013. Employee RSAs granted have a one-year cliff vesting. RSAs granted in 2014 vest over 36 months and RSAs granted in 2013 vest over 48 months. Director RSAs generally vest at the end of 12 months. During 2014 and 2013, the shares granted were valued at $23.62 and $20.66 per share, respectively, based upon the fair market value of the Company's common stock on the date of grant.
	The Company granted performance-based Restricted Stock Unit Awards (RSUs) of 39,232 shares and 50,267 shares of common stock to officers in 2014 and 2013, respectively. Each award reflects a target number of shares that may be issued to the award recipient. The awards may be earned upon the completion of a three-year performance period ending on December 31, 2015 for the 2013 RSUs and December 31, 2016 for the 2014 RSUs. 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 Board of Director Compensation Committee 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 three-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. RSUs are not included in diluted shares for financial reporting until earned. The RSUs are recognized as expense ratably over the three year performance period using a fair market value of $23.61 per share for the 2014 RSUs and $20.62 per share for the 2013 RSUs and an estimate of RSUs earned during the performance period.
	The Company has recorded compensation costs for the RSAs and RSUs which are included in administrative and general operating expenses in the amount of $2.2 million and $1.8 million for 2014 and 2013, respectively.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2014
FAIR VALUE OF FINANCIAL INSTRUMENTS
FAIR VALUE OF FINANCIAL INSTRUMENTS	13 FAIR VALUE OF FINANCIAL INSTRUMENTS
	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 hierarchal 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—Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices.
		Level 2—Pricing inputs are other than quoted prices inactive markets, but are either directly or indirectly observable as of the reporting date. The types of assets and liabilities included in Level 2 are typically either comparable to actively traded securities or contracts, or priced with discounted cash flow or option pricing models using highly observable inputs.
		Level 3—Significant inputs to pricing have little or no observability as of the reporting date. The types of assets and liabilities included in Level 3 are those valued with models requiring significant management judgment or estimation.
	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 1.19%.
	Advances for construction fair values were estimated using broker quotes from companies that frequently purchase these investments.
			December 31, 2014
					Fair Value
			Cost		Level 1		Level 2		Level 3		Total
	Long-term debt, including current maturities		$	425,840	$	—	$	534,068	$	—	$	534,068
	Advances for construction			182,284		—		72,571		—		72,571
	Total		$	608,124	$	—	$	606,639	$	—	$	606,639
			December 31, 2013
					Fair Value
			Cost		Level 1		Level 2		Level 3		Total
	Long-term debt, including current maturities		$	434,050	$	—	$	511,146	$	—	$	511,146
	Advances for construction			183,393		—		73,389		—		73,389
	Total		$	617,443	$	—	$	584,535	$	—	$	584,535

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	14 COMMITMENTS AND CONTINGENCIES
	Commitments
	The Company leases offices, equipment and other facilities, two water systems from cities, and has long-term commitments to purchase water from water wholesalers. The commitments are noted in the table below.
		Facility		System		Water		Capital
		Leases		Lease		Contracts		Lease
								Obligations
	2015	$	893	$	845	$	21,045	$	1,109
	2016		530		845		21,116		1,109
	2017		457		845		21,144		1,109
	2018		405		493		23,067		1,016
	2019		378		—		21,145		1,248
	Thereafter		3,090		—		423,911		6,345
	Company Facility leases include office and other facilities in many of its operating districts. The total paid and charged to operations for such leases was $949 in 2014, $1,058 in 2013, and $1,156 in 2012. The system lease is a 15-year lease with the City of Commerce. The lease includes an annual lease payment of $845 per year plus a cost savings sharing arrangement.
	The Company has a long-term contract with the Santa Clara Valley Water District that requires the Company to purchase minimum annual water quantities. Purchases are priced at the districts then-current wholesale water rate. The Company operates to purchase sufficient water to equal or exceed the minimum quantities under the contract. The total paid to Santa Clara Valley Water District was $5,486 in 2014, $7,407 in 2013, and $6,164 in 2012.
	The Company also has a water supply contract with Stockton East Water District (SEWD) that requires a fixed, annual payment. Each year, the fixed annual payment is adjusted for changes to SEWD's costs. Because of the fixed annual price arrangement, the Company operates to receive as much water as possible from SEWD in order to minimize the cost of operating Company-owned wells used to supplement SEWD deliveries. The total paid under the contract was $8,739 in 2014, $9,990 in 2013, and $6,591 in 2012.
	Estimated annual contractual obligations in the table above are based on the same payment levels as 2014. Future increased costs by SEWD are expected to be offset by a decline in the allocation of costs to the Company, as other customers of SEWD are expected to receive a larger allocation based upon growth of their service areas.
	On September 21, 2005, the Company entered into an agreement with Kern County Water Agency (Agency) to obtain treated water for the Company's operations. The term of the agreement is to January 1, 2035, or until the repayment of the Agency's bonds (described hereafter) occurs. Under the terms of the agreement, the Company is obligated to purchase approximately 19,000 acre feet of treated water in 2014 and an incrementally higher volume of water for each subsequent year until 2017, when the Company is obligated to purchase 20,500 acre feet of treated water per year. The Company is obligated to pay the Capital Facilities Charge and the Treated Water Charge regardless of whether it can use the water in its operation, and is obligated for these charges even if the Agency cannot produce an adequate amount to supply the 20,500 acre feet in the year. (This agreement supersedes a prior agreement with Kern County Water Agency for the supply of 11,500 acre feet of water per year). Total annual expense in 2014 was $6,704, $6,289 in 2013, and $6,272 in 2012.
	Three other parties, including the City of Bakersfield, are also obligated to purchase a total of 32,500 acre feet per year under separate agreements with the Agency. Further, the Agency has the right to proportionally reduce the water supply provided to all of the participants if it cannot produce adequate supplies. The participation of all parties in the transaction for expansion of the Agency's facilities, including the Water Purification Plant, purchase of the water, and payment of interest and principal on the bonds being issued by the Agency to finance the transaction is required as a condition to the obligation of the Agency to proceed with expansion of the Agency's facilities. If any of the other parties does not use its allocation, that party is obligated to pay its contracted amount.
	The Agency has issued bonds to fund the project and uses the payments of the Capital Facilities Charges by the Company and the other contracted parties to meet the Agency's obligations to pay interest and repay principal on the bonds. If any of the parties were to default on making payments of the Capital Facilities Charge, then the other parties are obligated to pay for the defaulting party's share on a pro-rata basis. If there is a payment default by a party and the remaining parties have to make payments, they are also entitled to a pro-rata share of the defaulting party's water allocation.
	The Company expects to use all its entitled water in its operations every year. In addition, if the Company were to pay for and receive additional amounts of water due to a default of another participating party; the Company believes it could use this additional water in its operations without incurring substantial incremental cost increases. If additional treated water is available, all parties have an option to purchase this additional treated water, subject to the Agency's right to allocate the water among the parties.
	The total obligation of all parties, excluding the Company, is approximately $82,397 to the Agency. Based on the credit worthiness of the other participants, which are government entities, it is believed to be highly unlikely that the Company would be required to assume any other parties' obligations under the contract due to their default. In the event of default by a party, the Company would receive entitlement to the additional water for assuming any obligation.
	We pay a capital facilities charge and charges related to treated water that together total $7,744 annually, which equates to $378 dollars per acre foot. Total treated water charge for 2014 was $2,760. As treated water is being delivered, we will also be obligated for our portion of the operating costs; that portion is currently estimated to be $14 dollars per acre foot. The actual amount will vary due to variations from estimates, inflation, and other changes in the cost structure. Our overall estimated cost of $378 dollars per acre foot is less than the estimated cost of procuring untreated water (assuming water rights could be obtained) and then providing treatment.
	There are three capital leases; the most significant was the City of Hawthorne water system. In 2011, we entered into a 15-year capital lease agreement to operate the City of Hawthorne water system. The system, which is located near the Hermosa Redondo district, serves about half of Hawthorne's population. The agreement required us to make an up-front $8,100 lease deposit to the city that is being amortized over the lease term. Additionally, annual lease payments of $940 are made to the city and shall be increased or decreased each year on July 1, by the same percentage that the rates charged to customers served by the water system increased or decreased, exclusive of pass-through increases or decreases in the cost of water, power, and city-imposed fees, compared to the rates in effect on July 1 of the prior year, provided, that in no event will the annual lease payment be less than $940. Under the lease we are responsible for all aspects of system operation and capital improvements, although title to the system and system improvements reside with the city. In exchange, we receive all revenue from the water system, which was $7,802, $7,688, and $7,621 in 2014, 2013, and 2012, respectively. At the end of the lease, the city is required to reimburse us for the unamortized value of capital improvements made during the term of the lease. The annual payments were $940 in 2014, 2013, and 2012. The capital lease asset was $8,736 as of December 31, 2014.
	Contingencies
	Groundwater Contamination
	The Company has undertaken litigation against third parties to recover past and future costs related to ground water contamination in our service areas. The cost of litigation is expensed as incurred and any settlement is first offset against such costs. The Commission's general policy requires all proceeds from contamination litigation to be used first to pay transactional expenses, then to make ratepayers whole for water treatment costs to comply with the Commission's water quality standards. The Commission 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 Commission has authorized various memorandum accounts that allow the Company to track significant litigation costs to request recovery of these costs in future filings and uses of proceeds to comply with Commission's general policy.
	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. The Company has recognized a liability of $3.2 million for all known legal matters as of December 31, 2014 mostly due to main and service leaks. The reasonably possible losses in excess of the amounts accrued was $1.5 million. 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, dependant on the nature of the settlement.

QUARTERLY_FINANCIAL_DATA_UNAUD

QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2014
QUARTERLY FINANCIAL DATA (UNAUDITED)
QUARTERLY FINANCIAL DATA (UNAUDITED)	15 QUARTERLY FINANCIAL DATA (UNAUDITED)
	The Company's common stock is traded on the New York Stock Exchange under the symbol "CWT."
	2014	First			Second		Third		Fourth
	Operating revenue	$	110,515		$	158,416	$	191,184	$	137,384
	Net operating income		1,152			23,292		40,834		16,569
	Net (loss) income		(5,476	)		17,170		33,650		11,394
	Diluted earnings (loss) per share		(0.11	)		0.36		0.7		0.24
	Common stock market price range:
	High		24.6			24.37		24.78		26.37
	Low		21.63			20.33		22.41		21.98
	Dividends paid per common share		0.1625			0.1625		0.1625		0.1625
	2013	First			Second		Third		Fourth
	Operating revenue	$	111,444		$	154,555	$	184,404	$	133,700
	Net operating income		5,770			20,783		35,804		11,648
	Net income (loss)		(1,073	)		13,510		29,151		5,666
	Diluted earnings (loss) per share		(0.03	)		0.28		0.61		0.12
	Common stock market price range:
	High		21.22			20.84		22.34		23.43
	Low		18.42			18.54		18.87		19.65
	Dividends paid per common share		0.16			0.16		0.16		0.16

CONDENSED_CONSOLIDATING_FINANC

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2014
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	16 CONDENSED CONSOLIDATING FINANCIAL STATEMENTS
	On April 17, 2009, Cal Water issued $100 million aggregate principal amount of 5.875% First Mortgage Bonds due 2019, and on November 17, 2010, Cal Water issued $100 million aggregate principal amount of 5.500% First Mortgage Bonds due 2040, all of which are fully and unconditionally guaranteed by California Water Service Group (Parent Company). As a result of these guarantee arrangements, we are required to present the following condensed consolidating financial information.
	The following tables present the condensed consolidating balance sheets as of December 31, 2014 and 2013, the condensed consolidating statements of income for the years ended December 31, 2014, 2013 and 2012, and the condensed consolidating statements of cash flows for the years ended December 31, 2014, 2013, and 2012, 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 subsidiary of California Water Service Group; and (iii) the other 100% owned subsidiaries of California Water Service Group.
	CALIFORNIA WATER SERVICE GROUP
	CONDENSED CONSOLIDATING BALANCE SHEET
	As of December 31, 2014
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
		(In thousands)
	ASSETS
	Utility plant:
	Utility plant	$	1,318		$	2,154,146		$	194,204		$	(7,197	)	$	2,342,471
	Less accumulated depreciation and amortization		(377	)		(710,840	)		(42,545	)		1,722			(752,040	)
	Net utility plant		941			1,443,306			151,659			(5,475	)		1,590,431
	Current assets:
	Cash and cash equivalents		4,108			13,929			1,550			—			19,587
	Receivables		—			108,815			9,114			(1,051	)		116,878
	Receivables from affiliates		20,001			3,608			—			(23,609	)		—
	Other current assets		—			16,443			1,216			—			17,659
	Total current assets		24,109			142,795			11,880			(24,660	)		154,124
	Other assets:
	Regulatory assets		—			387,387			2,944			—			390,331
	Investments in affiliates		637,998			—			—			(637,998	)		—
	Long-term affiliate notes receivable		25,263			—			—			(25,263	)		—
	Other assets		891			47,617			4,278			(321	)		52,465
	Total other assets		664,152			435,004			7,222			(663,582	)		442,796
		$	689,202		$	2,021,105		$	170,761		$	(693,717	)	$	2,187,351
	CAPITALIZATION AND LIABILITIES
	Capitalization:
	Common stockholders' equity	$	626,626		$	569,319		$	74,107		$	(643,426	)	$	626,626
	Affiliate long-term debt		—			—			25,263			(25,263	)		—
	Long-term debt, less current maturities		—			417,884			1,349			—			419,233
	Total capitalization		626,626			987,203			100,719			(668,689	)		1,045,859
	Current liabilities:
	Current maturities of long-term debt		—			6,173			434			—			6,607
	Short-term borrowings		61,715			17,400			—			—			79,115
	Payables to affiliates		—			270			23,339			(23,609	)		—
	Accounts payable		—			56,666			2,930			(201	)		59,395
	Accrued expenses and other liabilities		861			71,203			1,281			(756	)		72,589
	Total current liabilities		62,576			151,712			27,984			(24,566	)		217,706
	Unamortized investment tax credits		—			2,032			—			—			2,032
	Deferred income taxes, net		—			210,789			4,515			(462	)		214,842
	Pension and postretirement benefits other than pensions		—			270,865			—			—			270,865
	Regulatory and other liabilities		—			74,282			8,997			—			83,279
	Advances for construction		—			181,763			521			—			182,284
	Contributions in aid of construction		—			142,459			28,025			—			170,484
		$	689,202		$	2,021,105		$	170,761		$	(693,717	)	$	2,187,351
	CALIFORNIA WATER SERVICE GROUP
	CONDENSED CONSOLIDATING BALANCE SHEET
	As of December 31, 2013
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
		(In thousands)
	ASSETS
	Utility plant:
	Utility plant	$	1,318		$	2,034,935		$	184,272		$	(7,197	)	$	2,213,328
	Less accumulated depreciation and amortization		(164	)		(661,780	)		(37,168	)		1,615			(697,497	)
	Net utility plant		1,154			1,373,155			147,104			(5,582	)		1,515,831
	Current assets:
	Cash and cash equivalents		5,280			20,790			1,436			—			27,506
	Receivables		(756	)		90,008			8,931			(94	)		98,089
	Receivables from affiliates		16,747			5,755			—			(22,502	)		—
	Other current assets		—			13,011			884			—			13,895
	Total current assets		21,271			129,564			11,251			(22,596	)		139,490
Other assets:
Regulatory assets		—			248,938			2,743			—			251,681
Investments in affiliates		565,347			—			—			(565,347	)		—
Long-term affiliate notes receivable		26,255			—			—			(26,255	)		—
Other assets		1,120			44,827			7,111			(205	)		52,853
Total other assets		592,722			293,765			9,854			(591,807	)		304,534
	$	615,147		$	1,796,484		$	168,209		$	(619,985	)	$	1,959,855
CAPITALIZATION AND LIABILITIES
Capitalization:
Common stockholders' equity	$	598,756		$	500,290		$	70,548		$	(570,838	)	$	598,756
Affiliate long-term debt		—			—			26,255			(26,255	)		—
Long-term debt, less current maturities		—			424,854			1,288			—			426,142
Total capitalization		598,756			925,144			98,091			(597,093	)		1,024,898
Current liabilities:
Current maturities of long-term debt		—			6,137			1,771			—			7,908
Short-term borrowings		16,815			30,000			—			—			46,815
Payables to affiliates		48			—			22,454			(22,502	)		—
Accounts payable		—			51,764			3,323			—			55,087
Accrued expenses and other liabilities		107			55,346			1,321			—			56,774
Total current liabilities		16,970			143,247			28,869			(22,502	)		166,584
Unamortized investment tax credits		—			2,106			—			—			2,106
Deferred income taxes, net		(579	)		179,870			4,344			(390	)		183,245
Pension and postretirement benefits other than pensions		—			145,451			—			—			145,451
Regulatory and other liabilities		—			77,627			8,828			—			86,455
Advances for construction		—			182,776			617			—			183,393
Contributions in aid of construction		—			140,263			27,460			—			167,723
	$	615,147		$	1,796,484		$	168,209		$	(619,985	)	$	1,959,855
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF INCOME
For the Year Ended December 31, 2014
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
	(In thousands)
Operating revenue	$	—		$	564,508		$	32,991		$	—		$	597,499
Operating expenses:
Operations:
Purchased water		—			177,561			323			—			177,884
Purchased power		—			24,089			9,070			—			33,159
Pump taxes		—			12,898			—			—			12,898
Administrative and general		66			87,130			10,177			—			97,373
Other		—			59,291			7,021			(505	)		65,807
Maintenance		—			19,141			713			—			19,854
Depreciation and amortization		214			56,836			4,274			(107	)		61,217
Income tax (benefit) expense		(275	)		27,286			(1,248	)		964			26,727
Taxes other than income taxes		—			18,086			2,647			—			20,733
Total operating (income) expenses		5			482,318			32,977			352			515,652
Net operating income (loss)		(5	)		82,190			14			(352	)		81,847
Other Income and Expenses:
Non-regulated revenue		1,811			16,085			1,592			(2,170	)		17,318
Non-regulated expense		—			(13,086	)		(1,199	)		—			(14,285	)
Gain on non-utility properties		—			51									51
Income tax (expense) on other income and expense		(738	)		(1,243	)		(184	)		920			(1,245	)
Net other income		1,073			1,807			209			(1,250	)		1,839
Interest:
Interest expense		394			27,777			1,978			(1,666	)		28,483
Less: capitalized interest		—			(1,460	)		(75	)		—			(1,535	)
Net interest expense		394			26,317			1,903			(1,666	)		26,948
Equity earnings of subsidiaries		56,064			—			—			(56,064	)		—
Net income (loss)	$	56,738		$	57,680		$	(1,680	)	$	(56,000	)	$	56,738
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF INCOME
For the Year Ended December 31, 2013
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
	(In thousands)
Operating revenue	$	—		$	552,327		$	31,776		$	—		$	584,103
Operating expenses:
Operations:
Purchased water		—			182,503			543			—			183,046
Purchased power		—			22,932			9,288			—			32,220
Pump taxes		—			10,795			—			—			10,795
Administrative and general		69			87,620			10,366			—			98,055
Other		—			63,237			7,005			(504	)		69,738
Maintenance		—			16,654			714			—			17,368
Depreciation and amortization		56			54,886			3,490			(112	)		58,320
Income tax (benefit) expense		(304	)		19,890			(1,880	)		1,341			19,047
Taxes other than income taxes		—			18,679			2,830			—			21,509
Total operating (income) expenses		(179	)		477,196			32,356			725			510,098
Net operating income (loss)		179			75,131			(580	)		(725	)		74,005
Other Income and Expenses:
Non-regulated revenue		2,323			13,606			1,918			(3,052	)		14,795
Non-regulated expense		(337	)		(9,465	)		(1,463	)		—			(11,265	)
Income tax (expense) on other income and expense		(809	)		(1,687	)		(222	)		1,296			(1,422	)
Net other income		1,177			2,454			233			(1,756	)		2,108
Interest:
Interest expense		621			30,238			2,585			(2,547	)		30,897
Less: capitalized interest		—			(1,662	)		(376	)		—			(2,038	)
Net interest expense		621			28,576			2,209			(2,547	)		28,859
Equity earnings of subsidiaries		46,519			—			—			(46,519	)		—
Net income (loss)	$	47,254		$	49,009		$	(2,556	)	$	(46,453	)	$	47,254
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF INCOME
For the Year Ended December 31, 2012
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
	(In thousands)
Operating revenue	$	—		$	527,449		$	32,517		$	—		$	559,966
Operating expenses:
Operations:
Purchased water		—			160,913			423			—			161,336
Purchased power		—			21,435			9,592			—			31,027
Pump taxes		—			10,336			—			—			10,336
Administrative and general		—			84,399			9,528			—			93,927
Other		—			70,864			6,744			(504	)		77,104
Maintenance		—			18,478			664			—			19,142
Depreciation and amortization		—			52,012			2,774			(118	)		54,668
Income tax (benefit) expense		(583	)		18,992			(375	)		1,322			19,356
Taxes other than income taxes		—			16,630			2,597			—			19,227
Total operating (income) expenses		(583	)		454,059			31,947			700			486,123
Net operating income		583			73,390			570			(700	)		73,843
Other Income and Expenses:
Non-regulated revenue		1,919			15,204			2,420			(2,857	)		16,686
Non-regulated expense		—			(9,588	)		(1,965	)		—			(11,553	)
Gain on sale on non-utility property		—			81			—			3			84
Income tax (expense) on other income and expense		(782	)		(2,321	)		(266	)		1,273			(2,096	)
Net other income		1,137			3,376			189			(1,581	)		3,121
Interest:
Interest expense		1,430			30,328			2,132			(2,353	)		31,537
Less: capitalized interest		—			(2,334	)		(1,067	)		—			(3,401	)
Net interest expense		1,430			27,994			1,065			(2,353	)		28,136
Equity earnings of subsidiaries		48,538			—			—			(48,538	)		—
Net income (loss)	$	48,828		$	48,772		$	(306	)	$	(48,466	)	$	48,828
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the Year Ended December 31, 2014
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
	(In thousands)
Operating activities:
Net income (loss)	$	56,738		$	57,680		$	(1,680	)	$	(56,000	)	$	56,738
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity earnings of subsidiaries		(56,064	)		—			—			56,064			—
Dividends received from affiliates		31,063			—			—			(31,063	)		—
Depreciation and amortization		214			58,657			4,558			(107	)		63,322
Change in value of life insurance contracts		—			(994	)		—			—			(994	)
Stock-based compensation		2,195			—			—			—			2,195
Gain on sale of non-utility properties		—			(51	)		—			—			(51	)
Changes in deferred income taxes		—			34,125			—			—			34,125
Other changes in noncurrent assets and liabilities		789			(15,596	)		243			43			(14,521	)
Changes in operating assets and liabilities		16			(11,803	)		(894	)		—			(12,681	)
Net cash provided by operating activities		34,951			122,018			2,227			(31,063	)		128,133
Investing activities:
Utility plant expenditures		—			(125,048	)		(6,967	)		—			(132,015	)
Proceeds from sale of non-utility assets		—			57			—			—			57
Investment in affiliates		(47,650	)		—			—			47,650			—
Change in affiliate advances		(3,200	)		2,147			(80	)		1,133			—
Proceeds from affiliates long term debt		938			—			—			(938	)		—
Purchase of life insurance contracts		—			(3,207	)		—			—			(3,207	)
Changes in Restricted cash		—			396			—			—			396
Net cash (used in) investing activities		(49,912	)		(125,655	)		(7,047	)		47,845			(134,769	)
Financing Activities:
Short-term borrowings		64,900			52,400			—			—			117,300
Repayment of short-term borrowings		(20,000	)		(65,000	)		—			—			(85,000	)
Investment from affiliates		—			42,000			5,650			(47,650	)		—
Change in affiliate advances		(48	)		270			911			(1,133	)		—
Repayment of affiliate long-term borrowings		—			—			(938	)		938			—
Proceeds from long-term debt		—			—			497			—			497
Repayment of long-term debt		—			(6,934	)		(1,771	)		—			(8,705	)
Advances and contributions in aid for construction		—			11,219			1,110			—			12,329
Refunds of advances for construction		—			(6,529	)		(112	)		—			(6,641	)
Dividends paid to non-affiliates		(31,063	)		—			—			—			(31,063	)
Dividends paid to affiliates		—			(30,650	)		(413	)		31,063			—
Net cash provided by (used in) financing activities		13,789			(3,224	)		4,934			(16,782	)		(1,283	)
Change in cash and cash equivalents		(1,172	)		(6,861	)		114			—			(7,919	)
Cash and cash equivalents at beginning of period		5,280			20,790			1,436			—			27,506
Cash and cash equivalents at end of year	$	4,108		$	13,929		$	1,550		$	—		$	19,587
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the Year Ended December 31, 2013
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
	(In thousands)
Operating activities:
Net income (loss)	$	47,254		$	49,009		$	(2,556	)	$	(46,453	)	$	47,254
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity earnings of subsidiaries		(46,519	)		—			—			46,519			—
Dividends received from affiliates		29,619			—			—			(29,619	)		—
Depreciation and amortization		56			56,670			3,636			(112	)		60,250
Change in value of life insurance contracts		—			(1,878	)		—			—			(1,878	)
Stock-based compensation		1,832			—			—			—			1,832
Changes in deferred income taxes		—			9,800			—			—			9,800
Other changes in noncurrent assets and liabilities		(76	)		11,899			(449	)		(49	)		11,325
Changes in operating assets and liabilities		544			226			(5,275	)		95			(4,410	)
Net cash provided by (used in) operating activities		32,710			125,726			(4,644	)		(29,619	)		124,173
Investing activities:
Utility plant expenditures		(712	)		(111,819	)		(10,457	)		—			(122,988	)
Investment in affiliates		(35,000	)		—			—			35,000			—
Affiliate advances		(14,903	)		(2,575	)		1,210			16,268			—
Proceeds from affiliate loans		1,227			7,796			—			(9,023	)		—
Purchase of life insurance		—			(3,281	)		—			—			(3,281	)
Restricted cash decrease		—			1,073			—			—			1,073
Net cash (used in) investing activities		(49,388	)		(108,806	)		(9,247	)		42,245			(125,196	)
Financing Activities:
Short-term borrowings		20,615			50,000			—			—			70,615
Repayment of short-term borrowings		(68,275	)		(45,000	)		—			—			(113,275	)
Affiliate advances		(14	)		(1,152	)		17,434			(16,268	)		—
Reduction of affiliate long-term borrowings		(7,796	)		—			(1,227	)		9,023			—
Proceeds from long-term debt		—			—			48			—			48
Repayment of long-term debt		—			(46,547	)		(701	)		—			(47,248	)
Advances and contributions in aid for construction		—			10,465			98			—			10,563
Refunds of advances for construction		—			(6,814	)		(108	)		—			(6,922	)
Dividends paid to non-affiliates		(29,619	)		—			—			—			(29,619	)
Dividends paid to affiliates		—			(26,691	)		(2,928	)		29,619			—
Issuance of common stock		105,577			—			—			—			105,577
Investment from affiliates		—			35,000			—			(35,000	)		—
Net cash provided by (used in) financing activities		20,488			(30,739	)		12,616			(12,626	)		(10,261	)
Change in cash and cash equivalents		3,810			(13,819	)		(1,275	)		—			(11,284	)
Cash and cash equivalents at beginning of year		1,470			34,609			2,711			—			38,790
Cash and cash equivalents at end of year	$	5,280		$	20,790		$	1,436		$	—		$	27,506
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the Year Ended December 31, 2012
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
	(In thousands)
Operating activities:
Net income (loss)	$	48,828		$	48,772		$	(306	)	$	(48,466	)	$	48,828
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity earnings of subsidiaries		(48,538	)		—			—			48,538			—
Dividends received from affiliates		26,387			—			—			(26,387	)		—
Depreciation and amortization		56			54,040			2,888			(118	)		56,866
Change in value of life insurance contracts		—			(2,504	)		—			—			(2,504	)
Stock-based compensation		1,442			—			—			—			1,442
Gain on sale of non-utility property		—			(81	)		—			(3	)		(84	)
Changes in deferred income taxes		—			34,133			—			—			34,133
Other changes in noncurrent assets and liabilities		102			(10,367	)		1,307			133			(8,825	)
Changes in operating assets and liabilities		(170	)		9,035			(6,723	)		(84	)		2,058
Net cash provided by (used in) operating activities		28,107			133,028			(2,834	)		(26,387	)		131,914
Investing activities:
Utility plant expenditures		(281	)		(111,636	)		(15,761	)		(3	)		(127,681	)
Proceeds from sale of non-utility assets		—			82			—			3			85
Affiliate advances		(12,245	)		254			(853	)		12,844			—
Proceeds from affiliate loans		552			48			—			(600	)		—
Reduction of loans to affiliates		(5,675	)		—			—			5,675			—
Purchase of life insurance		—			(3,294	)		—			—			(3,294	)
Restricted cash decrease		—			1,959			—			—			1,959
Net cash (used in) investing activities		(17,649	)		(112,587	)		(16,614	)		17,919			(128,931	)
Financing Activities:
Short-term borrowings		18,335			76,000			—			—			94,335
Repayment of short-term borrowings		(1,000	)		(51,000	)		—			—			(52,000	)
Affiliate advances		23			962			11,859			(12,844	)		—
Proceeds from affiliates long-term borrowings		—			—			5,675			(5,675	)		—
Reduction of affiliate long-term borrowings		(48	)		—			(552	)		600			—
Proceeds from long-term debt		—			—			124			—			124
Retirement of long-term debt		—			(6,310	)		(727	)		—			(7,037	)
Advances and contributions in aid for construction		—			6,883			83			—			6,966
Refunds of advances for construction		—			(7,275	)		(122	)		—			(7,397	)
Dividends paid to non-affiliates		(26,387	)		—			—			—			(26,387	)
Dividends paid to affiliates		—			(23,567	)		(2,820	)		26,387			—
Net cash (used in) provided by financing activities		(9,077	)		(4,307	)		13,520			8,468			8,604
Change in cash and cash equivalents		1,381			16,134			(5,928	)		—			11,587
Cash and cash equivalents at beginning of year		89			18,475			8,639			—			27,203
Cash and cash equivalents at end of year	$	1,470		$	34,609		$	2,711		$	—		$	38,790

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Revenue	Revenue
	Revenue generally includes monthly cycle customer billings for regulated water and wastewater services at rates authorized by regulatory commissions (plus an estimate for water used between the customer's last meter reading and the end of the accounting period) and billings to certain non-regulated customers at rates authorized by contract with government agencies.
	The Company's regulated water and related utility services requirements are authorized by the Commissions in the states in which we operate. The revenue requirements are intended to provide the Company a reasonable opportunity to recover its operating costs and earn a return on investments.
	For metered customers, Cal Water recognizes revenue from rates which are designed and authorized by the California Public Utilities Commission (CPUC). Under the Water Revenue Adjustment Mechanism (WRAM), Cal Water records the adopted level of volumetric revenues, which would include recovery of cost of service and a return on investments, as established by the CPUC for metered accounts (adopted volumetric revenues). In addition to volumetric-based revenues, the revenue requirements approved by the CPUC include service charges, flat rate charges, and other items not subject to the WRAM. The adopted volumetric revenue considers the seasonality of consumption of water based upon historical averages. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as a component of revenue with an offsetting entry to a regulatory asset or liability balancing account (tracked individually for each Cal Water district) subject to certain criteria under the accounting for regulated operations being met. The variance amount may be positive or negative and represents amounts that will be billed or refunded to customers in the future.
	Cost-recovery rates are designed to permit full recovery of certain costs allowed to be recovered by the Commissions. Cost-recovery rates such as the Modified Cost Balancing Account (MCBA) provides for recovery of adopted expense levels for purchased water, purchased power and pump taxes, as established by the CPUC. In addition, cost-recovery rates include recovery of costs related to water conservation programs and certain other operating expenses adopted by the CPUC. Variances (which include the effects of changes in both rates and volumes for the MCBA) between adopted and actual costs are recorded as a component of revenue, as the amount of such variances will be recovered from or refunded to our customers at a later date. Cost-recovery expenses are generally recognized when expenses are incurred with no markup for return or profit.
	The balances in the WRAM and MCBA assets and liabilities accounts will fluctuate on a monthly basis depending upon the variance between adopted and actual results. The recovery or refund of the WRAM is netted against the MCBA over- or under-recovery for the corresponding district. The recovery or refund of net WRAM and MCBA balances are interest bearing at the current 90 day commercial paper rate. At the end of any calendar year, Cal Water files with the CPUC to refund or collect the balance in the accounts. Most undercollected net WRAM and MCBA receivable balances are collected over 12 or 18 months. Cal Water defers net WRAM and MCBA operating revenues and associated costs whenever the net receivable balances are estimated to be collected more than 24 months after the respective reporting periods in which it was recognized. The deferred net WRAM and MCBA revenues and associated costs were determined using forecasts of rate payer consumption trends for future reporting periods and the timing of when the CPUC will authorize Cal Water's filings to recover the undercollected balances. Deferred net WRAM and MCBA revenues and associated costs will be recognized as revenues and costs in future periods when collection is within twenty-four months of the respective reporting period.
	Flat rate customers are billed in advance at the beginning of the service period. The revenue is prorated so that the portion of revenue applicable to the current period is included in that period's revenue, with the remaining balance recorded as unearned revenue on the balance sheet and recognized as revenue when earned in the subsequent accounting period. The unearned revenue liability was $1,530 and $1,464 as of December 31, 2014 and 2013, respectively. This liability is included in "other accrued liabilities" on our consolidated balance sheets.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts
	The Company provides an allowance for doubtful accounts receivable. The allowance is based upon specific identified accounts plus an estimate of uncollectible accounts based upon historical percentages. The balance of customer receivables is net of the allowance for doubtful accounts at December 31, 2014, 2013, and 2012 of $697, $668, and $714, respectively.
	The activities in the allowance for doubtful accounts are as follows:
		2014			2013			2012
	Beginning Balance	$	668		$	714		$	669
	Provision for uncollectible accounts		1,561			1,469			1,548
	Net write off of uncollectible accounts		(1,532	)		(1,515	)		(1,503	)
	Ending Balance	$	697		$	668		$	714
Non-Regulated Revenue	Non-Regulated Revenue
	Revenues from non-regulated operations and maintenance agreements are recognized when services have been rendered to companies or municipalities under such agreements. For construction and design services, revenue is generally recognized on the completed contract method, as most projects are completed in less than three months. Other non-regulated revenue is recognized when title has transferred to the buyer, or ratably over the term of the lease.
Utility Plant	Utility Plant
	Utility plant is carried at original cost when first constructed or purchased, or at fair value when acquired through acquisition. When depreciable plant is retired, the cost is eliminated from utility plant accounts and such costs are charged against accumulated depreciation. Maintenance of utility plant is charged to operating expenses as incurred. Maintenance projects are not accrued for in advance. Interest is capitalized on plant expenditures during the construction period and amounted to $1,535 in 2014, $2,038 in 2013, and $3,401 in 2012.
	Intangible assets acquired as part of water systems purchased are recorded at fair value. All other intangibles have been recorded at cost and are amortized over their useful life.
	The following table represents depreciable plant and equipment as of December 31:
		2014			2013
	Equipment	$	487,845		$	443,439
	Office buildings and other structures		194,905			179,023
	Transmission and distribution plant		1,508,444			1,420,952
	Total	$	2,191,194		$	2,043,414
	Depreciation of utility plant for financial statement purposes is computed on a straight-line basis over the assets' estimated useful lives including cost of removal of certain assets as follows:
		Useful Lives
	Equipment	5 to 50 years
	Transmission and distribution plant	40 to 65 years
	Office Buildings and other structures	50 years
	The provision for depreciation expressed as a percentage of the aggregate depreciable asset balances was 2.97% in 2014, 3.03% in 2013, and 3.1% 2012. For income tax purposes, as applicable, the Company computes depreciation using the accelerated methods allowed by the respective taxing authorities.
Asset Retirement Obligation	Asset Retirement Obligation
	The Company has a legal obligation to retire wells in accordance with State Water Resources Control Board regulations. In addition, upon decommission of a wastewater plant or lift station certain wastewater infrastructure would need to be retired in accordance with State Water Resources Control Board regulations. An asset retirement cost and corresponding retirement obligation is recorded when a well or waste water infrastructure is placed into service. As of December 31, 2014 and 2013 the retirement obligation is estimated to be $18,414 and $17,036, respectively. The change only impacted the consolidated balance sheet.
Cash Equivalents	Cash Equivalents
	Cash equivalents include highly liquid investments with remaining maturities of three months or less at the time of acquisition. Cash and cash equivalents was $19.6 million and $27.5 million as of December 31, 2014 and December 31, 2013, respectively.
Restricted Cash	Restricted Cash
	In 2014 restricted cash includes $0.5 million of proceeds collected through a surcharge on certain customers' bills plus interest earned on the proceeds and is used to service California Safe Drinking Water Bond obligations. All restricted cash is included in "taxes, prepaid expenses, and other assets". As of December 31, 2014 and 2013, restricted cash was $872 and $1,193, respectively.
Regulatory Assets and Liabilities	Regulatory Assets and Liabilities
	Regulatory assets and liabilities were comprised of the following as of December 31:
		2014			2013
	Regulatory Assets
	Pension and retiree group health	$	245,008		$	119,868
	Property-related temporary differences (tax benefits flowed through to ratepayers)		72,350			60,780
	Other accrued benefits		32,959			43,061
	Interim rates long-term accounts receivable		10,627			—
	Net WRAM and MCBA long-term accounts receivable		14,449			15,423
	Asset retirement obligations, net		13,863			12,549
	Health care balancing account		1,075			—
	Total Regulatory Assets	$	390,331		$	251,681
	Regulatory Liabilities
	Future tax benefits due ratepayers	$	26,114		$	24,195
	Conservation program		2,669			6,291
	Pension balancing account		4,291			—
	Other liabilities		3,373			3,765
	Total Regulatory Liabilities	$	36,447		$	34,251
	Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets for 2014 and 2013 were $53,199 and $30,887, respectively. The short-term regulatory assets were primarily interim rates and net WRAM/MCBA. The short-term portion of regulatory liabilities for 2014 and 2013 were $6,126 and $1,827, respectively. The short-term regulatory liabilities were primarily net WRAM/MCBA liability balances and net refund balances to rate payers for conservation program from the 2009 general rate case.
	The Company operates extensively in a regulated business, and as such is subject to the accounting standards for regulated utilities. Utility companies defer costs and credits on the balance sheet as regulatory assets and liabilities when it is probable that those costs and credits will be recognized in the ratemaking process in a period different from the period in which they would have been reflected in income by an unregulated company. Regulatory assets other than WRAM represent deferral of costs that will be recovered in the future and do not include a return. In determining the probability of costs being recognized in other periods, the Company considers regulatory rules and decisions, past practices, and other facts or circumstances that would indicate if recovery is probable. In the event that a portion of the Company's operations were no longer subject to the accounting standards for regulated utilities, the Company would be required to write off related regulatory assets and liabilities. If a commission determined that a portion of the Company's assets were not recoverable in customer rates, the Company would be required to determine if a disallowance of asset costs had occurred. If a disallowance had occurred, it would require a write-down in the assets' valuation.
	The Company's qualified, defined-benefit, non-contributory pension plan and other postretirement plan benefit (Retire Group Health) regulatory asset is the amount the Company expects to recover from ratepayers in the future for these plans at the end of the calendar year.
	The property-related tax benefits flowed through to ratepayers relate primarily to the difference between book and federal income tax depreciation on utility plant that was placed in service before the regulatory Commissions adopted normalization for rate making purposes. Previously, the tax benefit of tax depreciation in excess of book depreciation was passed on to customers (flow-through). For state deferred tax liabilities, the Commission continues to use the flow-through method. As such timing differences reverse, the Company will be able to include the impact of such differences in customer rates. These federal and state tax flow-through differences will continue to reverse over the remaining book lives of the related assets.
	Other accrued benefits are accrued benefits for vacation, self-insured workers' compensation, and directors' retirement benefits. The net WRAM and MCBA long-term accounts receivable is the undercollected portion of recorded revenues that are not expected to be collected from ratepayers within 12 months. The asset retirement obligation regulatory asset represents the difference between costs associated with asset retirement obligations and amounts collected in rates. The health care balancing account regulatory asset is for incurred health care costs that exceeded the cost recovery in rates and is recoverable from ratepayers as of December 31, 2014.
	The future tax benefits due to ratepayers represent regulatory liabilities for tax deductions that will be taken and flowed through to customers in the future. Regulatory liabilities also reflect timing differences provided at higher than the current tax rate, which will flow-through to future ratepayers. The conservation program and pension balancing account regulatory liabilities are for cost recovery in rates that exceeded incurred costs and are refundable to ratepayers as of December 31, 2014.
Impairment of Long-Lived Assets, Intangibles and Goodwill	Impairment of Long-Lived Assets, Intangibles and Goodwill
	The Company regularly reviews its long-lived assets, intangible assets and goodwill for impairment annually or when events or changes in business circumstances have occurred that indicate the carrying amount of such assets may not be fully realizable. Potential impairment of assets held for use is determined by comparing the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying value of the asset exceeds its fair value.
	Goodwill is measured as the excess of the cost of an acquisition over the sum of the amounts assigned to identifiable assets acquired less liabilities assumed. Goodwill and other identifiable intangible assets are accounted for in accordance with generally accepted accounting principles. Goodwill is not amortized but instead is reviewed annually at November 30th for impairment or more frequently if impairment indicators arise.
	The impairment test is performed at the reporting unit level using a two- step, fair-value based approach. The first step determines the fair value of the reporting unit and compares it to the reporting unit's carrying value. If the fair value of the reporting unit is less than its carrying amount, a second step is performed to measure the amount of impairment loss, if any. The second step allocates the fair value of the reporting unit to the Company's tangible and intangible assets and liabilities. This derives an implied fair value for the reporting unit's goodwill. If the carrying amount of the reporting unit's goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized equal to the excess.
	The recorded goodwill balance as of December 31, 2014 and 2013, relate to the Hawaii Water Service Company reporting unit. Based on our annual goodwill impairment test, no impairment was recorded in 2014 or 2013.
Long-Term Debt Premium, Discount and Expense	Long-Term Debt Premium, Discount and Expense
	The discount and issuance expense on long-term debt is amortized over the original lives of the related debt on a straight-line basis which approximates the effective interest method. Premiums paid on the early redemption of certain debt and the unamortized original issuance discount and expense are amortized over the life of new debt issued in conjunction with the early redemption. Amortization expense included in interest expense was $797, $1,081, and $1,107 for 2014, 2013, and 2012, respectively.
Advances for Construction	Advances for Construction
	Advances for Construction consist of payments received from developers for installation of water production and distribution facilities to serve new developments. Advances are excluded from rate base for rate setting purposes. Annual refunds are made to developers without interest. Advances of $182,284, and $183,393 at December 31, 2014 and 2013, respectively, will be refunded primarily over a 40-year period in equal annual amounts. Estimated refunds of advances for each succeeding year are approximately $7,587, $7,361, $7,347, $7,330, $7,325 and $145,334 thereafter.
Contributions in Aid of Construction	Contributions in Aid of Construction
	Contributions in Aid of Construction represent payments received from developers, primarily for fire protection purposes, which are not subject to refunds. Facilities funded by contributions are included in utility plant, but excluded from rate base. Depreciation related to assets acquired from contributions is charged to the Contributions in Aid of Construction account.
Income Taxes	Income Taxes
	The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Measurement of the deferred tax assets and liabilities is at enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date.
	Historically the Commissions reduced revenue requirements for the tax effects of certain originating temporary differences and allowed recovery of these tax costs as the related temporary differences reverse. The Commissions have granted the Company rate increases to reflect the normalization of the tax benefits of the federal accelerated methods and available Investment Tax Credits (ITC) for all assets placed in service after 1980. ITCs are deferred and amortized over the lives of the related properties for book purposes. The commissions granted flow-through for state taxes.
	Advances for Construction and Contributions in Aid of Construction received from developers subsequent to 1986 were taxable for federal income tax purposes and subsequent to 1991 were subject to California income tax. In 1996, the federal tax law, and in 1997, the California tax law, changed and only deposits for new services were taxable. In late 2000, federal regulations were further modified to exclude contributions of fire services from taxable income.
	The accounting standards for accounting for uncertainty in income taxes allows the inclusion of interest and penalties related to uncertain tax positions as a component of income taxes. See note 10 "Income Taxes".
Workers' Compensation, General Liability and Other Claims	Workers' Compensation, General Liability and Other Claims
	For workers' compensation, the Company estimates the liability associated with claims submitted and claims not yet submitted based on historical data. Expenses for workers compensation insurance are included in rates on a pay-as- you-go basis. Therefore, a corresponding regulatory asset has been recorded. For general liability claims and other claims, the Company estimates the cost incurred but not yet paid using historical information.
Collective Bargaining Agreements	Collective Bargaining Agreements
	As of December 31, 2014, the Company had 1,105 employees, including 708 non-supervisory employees who are represented by the Utility Workers Union of America, AFL-CIO, except certain engineering and laboratory employees who are represented by the International Federation of Professional and Technical Engineers, AFL-CIO. The union agreements expire at the end of 2020.
Earnings Per Share	Earnings per Share
	The computations of basic and diluted earnings per share are noted below. Basic earnings per share are computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts were exercised or converted into common stock. Restricted Stock Awards (RSAs) are included in the common shares outstanding because the shares have all the same voting and dividend rights as issued and unrestricted common stock.
	The Company did not grant any Stock Appreciation Rights (SAR) in 2014, 2013, and 2012. SARs outstanding were 186,356 shares as of December 31, 2014, 283,856 as of December 31, 2013 and 333,856 shares as of December 31, 2012.
	All SARs were dilutive in 2014 and 2013. The dilutive effect is shown in the table below:
		2014			2013			2012
		(In thousands,
		except per share data)
	Net income as reported and available to common stockholders	$	56,738		$	47,254		$	48,828
	Weighted average common shares, basic		47,791			46,384			41,892
	Dilutive common stock equivalents (treasury method)		38			33			—
	Shares used for dilutive calculation		47,829			46,417			41,892
	Earnings per share—basic	$	1.19		$	1.02		$	1.17
	Earnings per share—diluted	$	1.19		$	1.02		$	1.17
Stock-based Compensation	Stock-based Compensation
	The Company follows accounting standards for stock-based compensation. Compensation cost is measured at the grant date based on the fair value of the award. The Company recognizes compensation as expense on a straight-line basis over the requisite service period, which is the vesting period.
Comprehensive Income or Loss	Comprehensive Income or Loss
	Comprehensive income for all periods presented was the same as net income.
Accumulated Other Comprehensive Income	Accumulated Other Comprehensive Income
	The Company did not have any accumulated other comprehensive income or loss transactions for 2014, 2013, and 2012.
Adoption of New Accounting Standards	Adoption of New Accounting Standards
	On May 28, 2014 the Financial Accounting Standards Board issued an accounting standards update (ASU) 2014-09, Revenue from Contracts with Customers. This update creates a single, principles based framework for revenue recognition and is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when goods or services are transferred to customers. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016. Early adoption is not permitted. The Company is currently evaluating the impact of adopting the new revenue standard on its consolidated financial statements and related disclosures.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of activities in the allowance for doubtful accounts
		2014			2013			2012
	Beginning Balance	$	668		$	714		$	669
	Provision for uncollectible accounts		1,561			1,469			1,548
	Net write off of uncollectible accounts		(1,532	)		(1,515	)		(1,503	)
	Ending Balance	$	697		$	668		$	714
Schedule of depreciable plant and equipment
		2014			2013
	Equipment	$	487,845		$	443,439
	Office buildings and other structures		194,905			179,023
	Transmission and distribution plant		1,508,444			1,420,952
	Total	$	2,191,194		$	2,043,414
Schedule of estimated useful lives of depreciable plant and equipment
		Useful Lives
	Equipment	5 to 50 years
	Transmission and distribution plant	40 to 65 years
	Office Buildings and other structures	50 years
Schedule of regulatory assets and liabilities
		2014			2013
	Regulatory Assets
	Pension and retiree group health	$	245,008		$	119,868
	Property-related temporary differences (tax benefits flowed through to ratepayers)		72,350			60,780
	Other accrued benefits		32,959			43,061
	Interim rates long-term accounts receivable		10,627			—
	Net WRAM and MCBA long-term accounts receivable		14,449			15,423
	Asset retirement obligations, net		13,863			12,549
	Health care balancing account		1,075			—
	Total Regulatory Assets	$	390,331		$	251,681
	Regulatory Liabilities
	Future tax benefits due ratepayers	$	26,114		$	24,195
	Conservation program		2,669			6,291
	Pension balancing account		4,291			—
	Other liabilities		3,373			3,765
	Total Regulatory Liabilities	$	36,447		$	34,251
Schedule of SARs which were dilutive
		2014			2013			2012
		(In thousands,
		except per share data)
	Net income as reported and available to common stockholders	$	56,738		$	47,254		$	48,828
	Weighted average common shares, basic		47,791			46,384			41,892
	Dilutive common stock equivalents (treasury method)		38			33			—
	Shares used for dilutive calculation		47,829			46,417			41,892
	Earnings per share—basic	$	1.19		$	1.02		$	1.17
	Earnings per share—diluted	$	1.19		$	1.02		$	1.17

OTHER_INCOME_AND_EXPENSES_Tabl

OTHER INCOME AND EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2014
OTHER INCOME AND EXPENSES
Schedule of various non-regulated activities
		2014					2013					2012
		Revenue		Expense			Revenue		Expense			Revenue		Expense
	Operating and maintenance	$	9,748	$	10,256		$	8,028	$	9,119		$	9,938	$	10,976
	Leases		2,029		208			1,938		243			1,956		153
	Design and construction		1,258		1,102			1,374		1,173			1,407		1,135
	Meter reading and billing		803		615			1,313		1,055			1,255		882
	Interest income		186		—			70		—			41		—
	Change in value of life insurance contracts (gain) loss		—		(994	)		—		(1,878	)		—		(2,504	)
	Other non-regulated income and expenses		3,294		3,098			2,072		1,553			2,089		911
	Total	$	17,318	$	14,285		$	14,795	$	11,265		$	16,686	$	11,553

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2014
INTANGIBLE ASSETS
Schedule of intangible assets that will continue to be amortized and those not amortized
		Weighted	2014						2013
		Average
		Amortization
		Period
		(years)	Gross		Accumulated		Net		Gross		Accumulated		Net
			Carrying		Amortization		Carrying		Carrying		Amortization		Carrying
			Value				Value		Value				Value
	Amortized intangible assets:
	Water pumping rights	usage	$	1,084	$	85	$	999	$	1,084	$	85	$	999
	Water planning studies	11		12,984		6,729		6,255		12,567		5,517		7,040
	Leasehold improvements and other	20		1,310		583		727		1,191		411		780
	Total		$	15,378	$	7,397	$	7,981	$	14,842	$	6,013	$	8,829
	Unamortized intangible assets:
	Perpetual water rights and other		$	3,390	$	—	$	3,390	$	3,390	$	—	$	3,390

SHORTTERM_BORROWINGS_Tables

SHORT-TERM BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2014
SHORT-TERM BORROWINGS
Schedule of borrowings under the bank lines of credit
		2014			2013
	Maximum short-term borrowings	$	82,668		$	91,975
	Average amount outstanding	$	69,267		$	42,589
	Weighted average interest rate		1.15	%		2.00	%
	Interest rate at December 31		1.12	%		1.33	%

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2014
LONG-TERM DEBT
Schedule of long-term debt outstanding
		Series	Interest Rate	Maturity Date		2014		2013
	First Mortgage Bonds	PPP	5.500%		2040	$	100,000	$	100,000
		LL	5.875%		2019		100,000		100,000
		AAA	7.280%		2025		20,000		20,000
		BBB	6.770%		2028		20,000		20,000
		CCC	8.150%		2030		20,000		20,000
		DDD	7.130%		2031		20,000		20,000
		EEE	7.110%		2032		20,000		20,000
		FFF	5.900%		2017		20,000		20,000
		GGG	5.290%		2022		14,545		16,364
		HHH	5.290%		2022		14,546		16,364
		III	5.540%		2023		8,182		9,091
		JJJ	5.440%		2018		3,636		4,545
		LLL	5.480%		2018		10,000		10,000
		OOO	6.020%		2031		20,000		20,000
		CC	9.860%		2020		17,200		17,300
	Total First Mortgage Bonds						408,109		413,664
	California Department of Water Resources Loans		2.6% to 8%		2012 - 32		7,212		8,008
	Other Long-term debt						10,519		12,378
	Total long-term debt						425,840		434,050
	Less current maturities						6,607		7,908
	Long-term debt excluding current maturities					$	419,233	$	426,142

OTHER_ACCRUED_LIABILITIES_Tabl

OTHER ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2014
OTHER ACCRUED LIABILITIES
Schedule of other accrued liabilities
		2014		2013
	Accrued and deferred compensation	$	23,713	$	18,493
	Deferred tax liability		19,750		12,224
	Accrued benefit and workers' compensation claims		6,728		8,140
	Other		8,019		8,270
		$	58,210	$	47,127

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
INCOME TAXES
Schedule of income tax expense (benefit)
		Federal			State			Total
	2014
	Current	$	(16,509	)	$	(1,852	)	$	(18,361	)
	Deferred		44,730			1,603			46,333
	Total	$	28,221		$	(249	)	$	27,972
	2013
	Current	$	7,974		$	(2,867	)	$	5,107
	Deferred		15,667			(305	)		15,362
	Total	$	23,641		$	(3,172	)	$	20,469
	2012
	Current	$	(9,018	)	$	(5,246	)	$	(14,264	)
	Deferred		37,196			(1,480	)		35,716
	Total	$	28,178		$	(6,726	)	$	21,452
Schedule of difference between the total income tax expense and computed tax expense
		2014			2013			2012
	Computed "expected" tax expense	$	29,649		$	23,708		$	24,600
	Increase (reduction) in taxes due to:
	State income taxes net of federal tax benefit		4,871			3,895			4,041
	Effect of regulatory treatment of fixed asset differences		(5,541	)		(4,112	)		(7,030	)
	State tax credits		—			(2,465	)		—
	Investment tax credits		(74	)		(74	)		(74	)
	Other		(933	)		(483	)		(85	)
	Total income tax	$	27,972		$	20,469		$	21,452
Schedule of tax effects of differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities
		2014			2013
	Deferred tax assets:
	Developer deposits for extension agreements and contributions in aid of construction	$	44,775		$	44,592
	Net operating loss carryforward and tax credits		19,866			9,095
	Other		8,904			4,330
	Total deferred tax assets		73,545			58,017
	Deferred tax liabilities:
	Utility plant, principally due to depreciation differences		272,958			231,141
	WRAM/MCBA and interim rates balancing accounts		30,871			18,556
	Other		4,308			3,789
	Total deferred tax liabilities		308,137			253,486
	Net deferred tax liabilities	$	234,592		$	195,469
Schedule of reconciliation of changes in unrecognized tax benefits
		December 31,			December 31,			December 31,
		2014			2013			2012
	Balance at beginning of year	$	612		$	—		$	831
	Additions for tax positions taken during prior year		—			—			—
	Additions for tax positions taken during current year		7,304			612			—
	Reductions for tax positions taken during a prior year		—			—			—
	Lapse of statute of limitations		—			—			(831	)
	Balance at end of year	$	7,916		$	612		$	—

EMPLOYEE_BENEFIT_PLANS_Tables

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2014
EMPLOYEE BENEFIT PLANS
Summary of target asset allocation percentages for major categories of the pension plan
			Minimum			Target			Maximum
			Exposure						Exposure
	Fixed Income			35	%		40	%		45	%
	Total Domestic Equity			40	%		50	%		60	%
	Small Cap Stocks			10	%		15	%		20	%
	Large Cap Stocks			30	%		35	%		45	%
	Non-U.S. Equities			5	%		10	%		15	%
Schedule of fair value plan assets
			Pension Benefits												Other Benefits
			2014			%			2013			%			2014			%			2013		%
	Fixed Income		$	119,814			39	%	$	102,288			38	%	$	36,313			61	%	$	31,019		62	%
	Domestic Equity
	Small Cap Stocks			47,798						40,757						—						—
	Large Cap Stocks			108,163						96,512						23,528						18,920
	Total Domestic Equity			155,961			51	%		137,269			52	%		23,528			39	%		18,920		38	%
	Non U.S. Equities			30,569			10	%		26,621			10	%		—			0	%		—		0	%
	Total Plan Assets		$	306,344			100	%	$	266,178			100	%	$	59,841			100	%	$	49,939		100	%
Schedule of reconciliation of the funded status of the plans with the accrued pension liability and the net postretirement benefit liability
			Pension Benefits						Other Benefits
			2014			2013			2014			2013
	Change in projected benefit obligation:
	Beginning of year		$	383,198		$	402,121		$	79,066		$	84,421
	Service cost			15,964			17,780			5,205			5,374
	Interest cost			18,920			16,354			4,455			3,556
	Assumption change			89,692			(53,887	)		37,021			(14,366	)
	Experience loss			2,158			6,021			11,020			1,455
	Benefits paid, net of retiree premiums			(7,347	)		(5,191	)		(1,534	)		(1,374	)
	End of year		$	502,585		$	383,198		$	135,233		$	79,066
	Change in plan assets:
	Fair value of plan assets at beginning of year		$	266,178		$	202,947		$	49,939		$	37,408
	Actual return on plan assets			19,374			36,637			2,376			4,270
	Employer contributions			28,139			31,785			9,060			9,635
	Retiree contributions and Medicare part D subsidies			—			—			1,535			1,299
	Benefits paid			(7,347	)		(5,191	)		(3,069	)		(2,673	)
	Fair value of plan assets at end of year		$	306,344		$	266,178		$	59,841		$	49,939
	Funded status(1)		$	(196,241	)	$	(117,020	)	$	(75,392	)	$	(29,127	)
	Unrecognized actuarial loss			138,609			53,882			70,279			23,311
	Unrecognized prior service cost			30,390			36,116			295			340
	Unrecognized transition obligation			—			—			—			—
	Net amount recognized		$	(27,242	)	$	(27,022	)	$	(4,818	)	$	(5,476	)
	-1	The short-term portion of the pension benefits was $1,786 and $1,751 as of December 31, 2014 and 2013, respectively.
Schedule of amounts recognized in consolidated balance sheets
			Pension Benefits						Other Benefits
			2014			2013			2014			2013
	(Accrued) benefit costs		$	—		$	—		$	(5,476	)	$	(6,219	)
	Accrued benefit liability			(196,241	)		(117,020	)		(75,392	)		(29,127	)
	Regulatory asset			168,999			89,998			76,050			29,870
	Net amount recognized		$	(27,242	)	$	(27,022	)	$	(4,818	)	$	(5,476	)
Schedule of actuarial assumptions used in determining the benefit obligation
			Pension Benefits						Other Benefits
			2014			2013			2014			2013
	Weighted average assumptions as of December 31:
	Discount rate			4.00	%		5.00	%		4.00	%		5.00	%
	Long-term rate of return on plan assets			6.50	%		6.75	%		5.50	%		6.00	%
	Rate of compensation increases			3.25	%		4.00	%		—			—
	Cost of living adjustment			2.50	%		3.00	%		—			—
Schedule of sensitivity of pension amounts to changes in actuarial assumptions
			Increase/(Decrease)			Increase/(Decrease)			Increase/(Decrease)
			in Pension Actuarial			in 2014 Net Periodic			in Projected
			Assumption			Pension Benefit Cost			Pension Benefit
									Obligation as of
									December 31, 2014
	Discount rate			(0.5	)%	$	4,426		$	53,420
	Long-term rate of return on plan assets			(0.5	)%		1,230			—
	Rate of compensation increases			(0.5	)%		(2,016	)		(13,522	)
	Cost of living adjustment			(0.5	)%		(3,461	)		(33,374	)
	Discount rate			0.5	%		(3,938	)		(46,318	)
	Long-term rate of return on plan assets			0.5	%		(1,229	)		—
	Rate of compensation increases			0.5	%		2,176			14,539
Schedule of components of net periodic benefit costs for the pension plans and other postretirement benefits
			Pension Plan									Other Benefits
			2014			2013			2012			2014			2013			2012
	Service cost		$	15,964		$	17,780		$	15,450		$	5,205		$	5,374		$	4,399
	Interest cost			18,920			16,354			15,287			4,455			3,556			3,139
	Expected return on plan assets			(16,599	)		(14,252	)		(11,558	)		(3,119	)		(2,394	)		(1,832	)
	Net amortization and deferral			10,074			15,302			14,283			1,861			2,441			2,425
	Net periodic benefit cost		$	28,359		$	35,184		$	33,462		$	8,402		$	8,977		$	8,131
Schedule of actuarial assumptions used in determining the net periodic benefit costs
			Pension Benefits						Other Benefits
			2014			2013			2014			2013
	Weighted average assumptions as of December 31:
	Discount rate			5.00	%		4.10	%		5.00	%		4.20	%
	Long-term rate of return on plan assets			6.75	%		7.00	%		6.00	%		6.00	%
	Rate of compensation increases			4.00	%		3.50	%		—			—
Schedule of the effect of a one-percentage point change in assumed health care cost trends
			1-Percentage			1-Percentage
			Point Increase			Point (Decrease)
	Effect on total service and interest costs		$	2,633		$	(1,950	)
	Effect on accumulated postretirement benefit obligation		$	37,120		$	(27,219	)

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
FAIR VALUE OF FINANCIAL INSTRUMENTS
Schedule of fair value of long-term debt, including current maturities, and advances for construction
		December 31, 2014
				Fair Value
		Cost		Level 1		Level 2		Level 3		Total
	Long-term debt, including current maturities	$	425,840	$	—	$	534,068	$	—	$	534,068
	Advances for construction		182,284		—		72,571		—		72,571
	Total	$	608,124	$	—	$	606,639	$	—	$	606,639
		December 31, 2013
				Fair Value
		Cost		Level 1		Level 2		Level 3		Total
	Long-term debt, including current maturities	$	434,050	$	—	$	511,146	$	—	$	511,146
	Advances for construction		183,393		—		73,389		—		73,389
	Total	$	617,443	$	—	$	584,535	$	—	$	584,535

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2014
COMMITMENTS AND CONTINGENCIES
Schedule of commitments
		Facility		System		Water		Capital
		Leases		Lease		Contracts		Lease
								Obligations
	2015	$	893	$	845	$	21,045	$	1,109
	2016		530		845		21,116		1,109
	2017		457		845		21,144		1,109
	2018		405		493		23,067		1,016
	2019		378		—		21,145		1,248
	Thereafter		3,090		—		423,911		6,345

QUARTERLY_FINANCIAL_DATA_UNAUD1

QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2014
QUARTERLY FINANCIAL DATA (UNAUDITED)
Schedule of Quarterly Financial Data (Unaudited)
	2014	First			Second		Third		Fourth
	Operating revenue	$	110,515		$	158,416	$	191,184	$	137,384
	Net operating income		1,152			23,292		40,834		16,569
	Net (loss) income		(5,476	)		17,170		33,650		11,394
	Diluted earnings (loss) per share		(0.11	)		0.36		0.7		0.24
	Common stock market price range:
	High		24.6			24.37		24.78		26.37
	Low		21.63			20.33		22.41		21.98
	Dividends paid per common share		0.1625			0.1625		0.1625		0.1625
	2013	First			Second		Third		Fourth
	Operating revenue	$	111,444		$	154,555	$	184,404	$	133,700
	Net operating income		5,770			20,783		35,804		11,648
	Net income (loss)		(1,073	)		13,510		29,151		5,666
	Diluted earnings (loss) per share		(0.03	)		0.28		0.61		0.12
	Common stock market price range:
	High		21.22			20.84		22.34		23.43
	Low		18.42			18.54		18.87		19.65
	Dividends paid per common share		0.16			0.16		0.16		0.16

CONDENSED_CONSOLIDATED_FINANCI

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS
Schedule of Condensed Consolidating Balance Sheet	CALIFORNIA WATER SERVICE GROUP
	CONDENSED CONSOLIDATING BALANCE SHEET
	As of December 31, 2014
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
		(In thousands)
	ASSETS
	Utility plant:
	Utility plant	$	1,318		$	2,154,146		$	194,204		$	(7,197	)	$	2,342,471
	Less accumulated depreciation and amortization		(377	)		(710,840	)		(42,545	)		1,722			(752,040	)
	Net utility plant		941			1,443,306			151,659			(5,475	)		1,590,431
	Current assets:
	Cash and cash equivalents		4,108			13,929			1,550			—			19,587
	Receivables		—			108,815			9,114			(1,051	)		116,878
	Receivables from affiliates		20,001			3,608			—			(23,609	)		—
	Other current assets		—			16,443			1,216			—			17,659
	Total current assets		24,109			142,795			11,880			(24,660	)		154,124
	Other assets:
	Regulatory assets		—			387,387			2,944			—			390,331
	Investments in affiliates		637,998			—			—			(637,998	)		—
	Long-term affiliate notes receivable		25,263			—			—			(25,263	)		—
	Other assets		891			47,617			4,278			(321	)		52,465
	Total other assets		664,152			435,004			7,222			(663,582	)		442,796
		$	689,202		$	2,021,105		$	170,761		$	(693,717	)	$	2,187,351
	CAPITALIZATION AND LIABILITIES
	Capitalization:
	Common stockholders' equity	$	626,626		$	569,319		$	74,107		$	(643,426	)	$	626,626
	Affiliate long-term debt		—			—			25,263			(25,263	)		—
	Long-term debt, less current maturities		—			417,884			1,349			—			419,233
	Total capitalization		626,626			987,203			100,719			(668,689	)		1,045,859
	Current liabilities:
	Current maturities of long-term debt		—			6,173			434			—			6,607
	Short-term borrowings		61,715			17,400			—			—			79,115
	Payables to affiliates		—			270			23,339			(23,609	)		—
	Accounts payable		—			56,666			2,930			(201	)		59,395
	Accrued expenses and other liabilities		861			71,203			1,281			(756	)		72,589
	Total current liabilities		62,576			151,712			27,984			(24,566	)		217,706
	Unamortized investment tax credits		—			2,032			—			—			2,032
	Deferred income taxes, net		—			210,789			4,515			(462	)		214,842
	Pension and postretirement benefits other than pensions		—			270,865			—			—			270,865
	Regulatory and other liabilities		—			74,282			8,997			—			83,279
	Advances for construction		—			181,763			521			—			182,284
	Contributions in aid of construction		—			142,459			28,025			—			170,484
		$	689,202		$	2,021,105		$	170,761		$	(693,717	)	$	2,187,351
	CALIFORNIA WATER SERVICE GROUP
	CONDENSED CONSOLIDATING BALANCE SHEET
	As of December 31, 2013
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
		(In thousands)
	ASSETS
	Utility plant:
	Utility plant	$	1,318		$	2,034,935		$	184,272		$	(7,197	)	$	2,213,328
	Less accumulated depreciation and amortization		(164	)		(661,780	)		(37,168	)		1,615			(697,497	)
	Net utility plant		1,154			1,373,155			147,104			(5,582	)		1,515,831
	Current assets:
	Cash and cash equivalents		5,280			20,790			1,436			—			27,506
	Receivables		(756	)		90,008			8,931			(94	)		98,089
	Receivables from affiliates		16,747			5,755			—			(22,502	)		—
	Other current assets		—			13,011			884			—			13,895
	Total current assets		21,271			129,564			11,251			(22,596	)		139,490
	Other assets:
	Regulatory assets		—			248,938			2,743			—			251,681
	Investments in affiliates		565,347			—			—			(565,347	)		—
Long-term affiliate notes receivable		26,255			—			—			(26,255	)		—
Other assets		1,120			44,827			7,111			(205	)		52,853
Total other assets		592,722			293,765			9,854			(591,807	)		304,534
	$	615,147		$	1,796,484		$	168,209		$	(619,985	)	$	1,959,855
CAPITALIZATION AND LIABILITIES
Capitalization:
Common stockholders' equity	$	598,756		$	500,290		$	70,548		$	(570,838	)	$	598,756
Affiliate long-term debt		—			—			26,255			(26,255	)		—
Long-term debt, less current maturities		—			424,854			1,288			—			426,142
Total capitalization		598,756			925,144			98,091			(597,093	)		1,024,898
Current liabilities:
Current maturities of long-term debt		—			6,137			1,771			—			7,908
Short-term borrowings		16,815			30,000			—			—			46,815
Payables to affiliates		48			—			22,454			(22,502	)		—
Accounts payable		—			51,764			3,323			—			55,087
Accrued expenses and other liabilities		107			55,346			1,321			—			56,774
Total current liabilities		16,970			143,247			28,869			(22,502	)		166,584
Unamortized investment tax credits		—			2,106			—			—			2,106
Deferred income taxes, net		(579	)		179,870			4,344			(390	)		183,245
Pension and postretirement benefits other than pensions		—			145,451			—			—			145,451
Regulatory and other liabilities		—			77,627			8,828			—			86,455
Advances for construction		—			182,776			617			—			183,393
Contributions in aid of construction		—			140,263			27,460			—			167,723
	$	615,147		$	1,796,484		$	168,209		$	(619,985	)	$	1,959,855
Schedule of Condensed Consolidating Statement of Operations	CALIFORNIA WATER SERVICE GROUP
	CONDENSED CONSOLIDATING STATEMENT OF INCOME
	For the Year Ended December 31, 2014
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
		(In thousands)
	Operating revenue	$	—		$	564,508		$	32,991		$	—		$	597,499
	Operating expenses:
	Operations:
	Purchased water		—			177,561			323			—			177,884
	Purchased power		—			24,089			9,070			—			33,159
	Pump taxes		—			12,898			—			—			12,898
	Administrative and general		66			87,130			10,177			—			97,373
	Other		—			59,291			7,021			(505	)		65,807
	Maintenance		—			19,141			713			—			19,854
	Depreciation and amortization		214			56,836			4,274			(107	)		61,217
	Income tax (benefit) expense		(275	)		27,286			(1,248	)		964			26,727
	Taxes other than income taxes		—			18,086			2,647			—			20,733
	Total operating (income) expenses		5			482,318			32,977			352			515,652
	Net operating income (loss)		(5	)		82,190			14			(352	)		81,847
	Other Income and Expenses:
	Non-regulated revenue		1,811			16,085			1,592			(2,170	)		17,318
	Non-regulated expense		—			(13,086	)		(1,199	)		—			(14,285	)
	Gain on non-utility properties		—			51									51
	Income tax (expense) on other income and expense		(738	)		(1,243	)		(184	)		920			(1,245	)
	Net other income		1,073			1,807			209			(1,250	)		1,839
	Interest:
	Interest expense		394			27,777			1,978			(1,666	)		28,483
	Less: capitalized interest		—			(1,460	)		(75	)		—			(1,535	)
	Net interest expense		394			26,317			1,903			(1,666	)		26,948
	Equity earnings of subsidiaries		56,064			—			—			(56,064	)		—
	Net income (loss)	$	56,738		$	57,680		$	(1,680	)	$	(56,000	)	$	56,738
	CALIFORNIA WATER SERVICE GROUP
	CONDENSED CONSOLIDATING STATEMENT OF INCOME
	For the Year Ended December 31, 2013
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
		(In thousands)
	Operating revenue	$	—		$	552,327		$	31,776		$	—		$	584,103
	Operating expenses:
	Operations:
	Purchased water		—			182,503			543			—			183,046
	Purchased power		—			22,932			9,288			—			32,220
	Pump taxes		—			10,795			—			—			10,795
	Administrative and general		69			87,620			10,366			—			98,055
	Other		—			63,237			7,005			(504	)		69,738
	Maintenance		—			16,654			714			—			17,368
	Depreciation and amortization		56			54,886			3,490			(112	)		58,320
	Income tax (benefit) expense		(304	)		19,890			(1,880	)		1,341			19,047
	Taxes other than income taxes		—			18,679			2,830			—			21,509
	Total operating (income) expenses		(179	)		477,196			32,356			725			510,098
	Net operating income (loss)		179			75,131			(580	)		(725	)		74,005
	Other Income and Expenses:
	Non-regulated revenue		2,323			13,606			1,918			(3,052	)		14,795
	Non-regulated expense		(337	)		(9,465	)		(1,463	)		—			(11,265	)
	Income tax (expense) on other income and expense		(809	)		(1,687	)		(222	)		1,296			(1,422	)
	Net other income		1,177			2,454			233			(1,756	)		2,108
	Interest:
	Interest expense		621			30,238			2,585			(2,547	)		30,897
	Less: capitalized interest		—			(1,662	)		(376	)		—			(2,038	)
	Net interest expense		621			28,576			2,209			(2,547	)		28,859
	Equity earnings of subsidiaries		46,519			—			—			(46,519	)		—
	Net income (loss)	$	47,254		$	49,009		$	(2,556	)	$	(46,453	)	$	47,254
	CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF INCOME
For the Year Ended December 31, 2012
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
	(In thousands)
Operating revenue	$	—		$	527,449		$	32,517		$	—		$	559,966
Operating expenses:
Operations:
Purchased water		—			160,913			423			—			161,336
Purchased power		—			21,435			9,592			—			31,027
Pump taxes		—			10,336			—			—			10,336
Administrative and general		—			84,399			9,528			—			93,927
Other		—			70,864			6,744			(504	)		77,104
Maintenance		—			18,478			664			—			19,142
Depreciation and amortization		—			52,012			2,774			(118	)		54,668
Income tax (benefit) expense		(583	)		18,992			(375	)		1,322			19,356
Taxes other than income taxes		—			16,630			2,597			—			19,227
Total operating (income) expenses		(583	)		454,059			31,947			700			486,123
Net operating income		583			73,390			570			(700	)		73,843
Other Income and Expenses:
Non-regulated revenue		1,919			15,204			2,420			(2,857	)		16,686
Non-regulated expense		—			(9,588	)		(1,965	)		—			(11,553	)
Gain on sale on non-utility property		—			81			—			3			84
Income tax (expense) on other income and expense		(782	)		(2,321	)		(266	)		1,273			(2,096	)
Net other income		1,137			3,376			189			(1,581	)		3,121
Interest:
Interest expense		1,430			30,328			2,132			(2,353	)		31,537
Less: capitalized interest		—			(2,334	)		(1,067	)		—			(3,401	)
Net interest expense		1,430			27,994			1,065			(2,353	)		28,136
Equity earnings of subsidiaries		48,538			—			—			(48,538	)		—
Net income (loss)	$	48,828		$	48,772		$	(306	)	$	(48,466	)	$	48,828
Schedule of Condensed Consolidating Statement of Cash Flows	CALIFORNIA WATER SERVICE GROUP
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
	For the Year Ended December 31, 2014
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
		(In thousands)
	Operating activities:
	Net income (loss)	$	56,738		$	57,680		$	(1,680	)	$	(56,000	)	$	56,738
	Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
	Equity earnings of subsidiaries		(56,064	)		—			—			56,064			—
	Dividends received from affiliates		31,063			—			—			(31,063	)		—
	Depreciation and amortization		214			58,657			4,558			(107	)		63,322
	Change in value of life insurance contracts		—			(994	)		—			—			(994	)
	Stock-based compensation		2,195			—			—			—			2,195
	Gain on sale of non-utility properties		—			(51	)		—			—			(51	)
	Changes in deferred income taxes		—			34,125			—			—			34,125
	Other changes in noncurrent assets and liabilities		789			(15,596	)		243			43			(14,521	)
	Changes in operating assets and liabilities		16			(11,803	)		(894	)		—			(12,681	)
	Net cash provided by operating activities		34,951			122,018			2,227			(31,063	)		128,133
	Investing activities:
	Utility plant expenditures		—			(125,048	)		(6,967	)		—			(132,015	)
	Proceeds from sale of non-utility assets		—			57			—			—			57
	Investment in affiliates		(47,650	)		—			—			47,650			—
	Change in affiliate advances		(3,200	)		2,147			(80	)		1,133			—
	Proceeds from affiliates long term debt		938			—			—			(938	)		—
	Purchase of life insurance contracts		—			(3,207	)		—			—			(3,207	)
	Changes in Restricted cash		—			396			—			—			396
	Net cash (used in) investing activities		(49,912	)		(125,655	)		(7,047	)		47,845			(134,769	)
	Financing Activities:
	Short-term borrowings		64,900			52,400			—			—			117,300
	Repayment of short-term borrowings		(20,000	)		(65,000	)		—			—			(85,000	)
	Investment from affiliates		—			42,000			5,650			(47,650	)		—
	Change in affiliate advances		(48	)		270			911			(1,133	)		—
	Repayment of affiliate long-term borrowings		—			—			(938	)		938			—
	Proceeds from long-term debt		—			—			497			—			497
	Repayment of long-term debt		—			(6,934	)		(1,771	)		—			(8,705	)
	Advances and contributions in aid for construction		—			11,219			1,110			—			12,329
	Refunds of advances for construction		—			(6,529	)		(112	)		—			(6,641	)
	Dividends paid to non-affiliates		(31,063	)		—			—			—			(31,063	)
	Dividends paid to affiliates		—			(30,650	)		(413	)		31,063			—
	Net cash provided by (used in) financing activities		13,789			(3,224	)		4,934			(16,782	)		(1,283	)
	Change in cash and cash equivalents		(1,172	)		(6,861	)		114			—			(7,919	)
	Cash and cash equivalents at beginning of period		5,280			20,790			1,436			—			27,506
	Cash and cash equivalents at end of year	$	4,108		$	13,929		$	1,550		$	—		$	19,587
	CALIFORNIA WATER SERVICE GROUP
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
	For the Year Ended December 31, 2013
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
		(In thousands)
	Operating activities:
	Net income (loss)	$	47,254		$	49,009		$	(2,556	)	$	(46,453	)	$	47,254
	Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
	Equity earnings of subsidiaries		(46,519	)		—			—			46,519			—
	Dividends received from affiliates		29,619			—			—			(29,619	)		—
	Depreciation and amortization		56			56,670			3,636			(112	)		60,250
	Change in value of life insurance contracts		—			(1,878	)		—			—			(1,878	)
	Stock-based compensation		1,832			—			—			—			1,832
	Changes in deferred income taxes		—			9,800			—			—			9,800
	Other changes in noncurrent assets and liabilities		(76	)		11,899			(449	)		(49	)		11,325
	Changes in operating assets and liabilities		544			226			(5,275	)		95			(4,410	)
	Net cash provided by (used in) operating activities		32,710			125,726			(4,644	)		(29,619	)		124,173
	Investing activities:
	Utility plant expenditures		(712	)		(111,819	)		(10,457	)		—			(122,988	)
Investment in affiliates		(35,000	)		—			—			35,000			—
Affiliate advances		(14,903	)		(2,575	)		1,210			16,268			—
Proceeds from affiliate loans		1,227			7,796			—			(9,023	)		—
Purchase of life insurance		—			(3,281	)		—			—			(3,281	)
Restricted cash decrease		—			1,073			—			—			1,073
Net cash (used in) investing activities		(49,388	)		(108,806	)		(9,247	)		42,245			(125,196	)
Financing Activities:
Short-term borrowings		20,615			50,000			—			—			70,615
Repayment of short-term borrowings		(68,275	)		(45,000	)		—			—			(113,275	)
Affiliate advances		(14	)		(1,152	)		17,434			(16,268	)		—
Reduction of affiliate long-term borrowings		(7,796	)		—			(1,227	)		9,023			—
Proceeds from long-term debt		—			—			48			—			48
Repayment of long-term debt		—			(46,547	)		(701	)		—			(47,248	)
Advances and contributions in aid for construction		—			10,465			98			—			10,563
Refunds of advances for construction		—			(6,814	)		(108	)		—			(6,922	)
Dividends paid to non-affiliates		(29,619	)		—			—			—			(29,619	)
Dividends paid to affiliates		—			(26,691	)		(2,928	)		29,619			—
Issuance of common stock		105,577			—			—			—			105,577
Investment from affiliates		—			35,000			—			(35,000	)		—
Net cash provided by (used in) financing activities		20,488			(30,739	)		12,616			(12,626	)		(10,261	)
Change in cash and cash equivalents		3,810			(13,819	)		(1,275	)		—			(11,284	)
Cash and cash equivalents at beginning of year		1,470			34,609			2,711			—			38,790
Cash and cash equivalents at end of year	$	5,280		$	20,790		$	1,436		$	—		$	27,506
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the Year Ended December 31, 2012
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
	(In thousands)
Operating activities:
Net income (loss)	$	48,828		$	48,772		$	(306	)	$	(48,466	)	$	48,828
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity earnings of subsidiaries		(48,538	)		—			—			48,538			—
Dividends received from affiliates		26,387			—			—			(26,387	)		—
Depreciation and amortization		56			54,040			2,888			(118	)		56,866
Change in value of life insurance contracts		—			(2,504	)		—			—			(2,504	)
Stock-based compensation		1,442			—			—			—			1,442
Gain on sale of non-utility property		—			(81	)		—			(3	)		(84	)
Changes in deferred income taxes		—			34,133			—			—			34,133
Other changes in noncurrent assets and liabilities		102			(10,367	)		1,307			133			(8,825	)
Changes in operating assets and liabilities		(170	)		9,035			(6,723	)		(84	)		2,058
Net cash provided by (used in) operating activities		28,107			133,028			(2,834	)		(26,387	)		131,914
Investing activities:
Utility plant expenditures		(281	)		(111,636	)		(15,761	)		(3	)		(127,681	)
Proceeds from sale of non-utility assets		—			82			—			3			85
Affiliate advances		(12,245	)		254			(853	)		12,844			—
Proceeds from affiliate loans		552			48			—			(600	)		—
Reduction of loans to affiliates		(5,675	)		—			—			5,675			—
Purchase of life insurance		—			(3,294	)		—			—			(3,294	)
Restricted cash decrease		—			1,959			—			—			1,959
Net cash (used in) investing activities		(17,649	)		(112,587	)		(16,614	)		17,919			(128,931	)
Financing Activities:
Short-term borrowings		18,335			76,000			—			—			94,335
Repayment of short-term borrowings		(1,000	)		(51,000	)		—			—			(52,000	)
Affiliate advances		23			962			11,859			(12,844	)		—
Proceeds from affiliates long-term borrowings		—			—			5,675			(5,675	)		—
Reduction of affiliate long-term borrowings		(48	)		—			(552	)		600			—
Proceeds from long-term debt		—			—			124			—			124
Retirement of long-term debt		—			(6,310	)		(727	)		—			(7,037	)
Advances and contributions in aid for construction		—			6,883			83			—			6,966
Refunds of advances for construction		—			(7,275	)		(122	)		—			(7,397	)
Dividends paid to non-affiliates		(26,387	)		—			—			—			(26,387	)
Dividends paid to affiliates		—			(23,567	)		(2,820	)		26,387			—
Net cash (used in) provided by financing activities		(9,077	)		(4,307	)		13,520			8,468			8,604
Change in cash and cash equivalents		1,381			16,134			(5,928	)		—			11,587
Cash and cash equivalents at beginning of year		89			18,475			8,639			—			27,203
Cash and cash equivalents at end of year	$	1,470		$	34,609		$	2,711		$	—		$	38,790

ORGANIZATION_AND_OPERATIONS_De

ORGANIZATION AND OPERATIONS (Details)	12 Months Ended
	Dec. 31, 2014
	segment
ORGANIZATION AND OPERATIONS
Number of reportable segments	1

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Revenue
Markup for return or profit for cost-recovery expenses	$0
Maturity period of commercial paper	90 days
Minimum collection period after net receivable balances were recognized in which the Company defers net WRAM and MCBA operating revenues and associated costs	24 months
Maximum collection period in which deferred net WRAM and MCBA revenues and associated costs will be recognized	24 months
Unearned revenue liability	$1,530	$1,464
Minimum
Regulatory Assets and Liabilities
Expected collection period for undercollected net WRAM and MCBA receivables	12 months
Maximum
Regulatory Assets and Liabilities
Expected collection period for undercollected net WRAM and MCBA receivables	18 months

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Non-Regulated Revenue
Maximum project completion period	3 months
Allowance for Doubtful Accounts
Activities in the allowance for doubtful accounts
Beginning Balance	$668	$714	$669
Provision for uncollectible accounts	1,561	1,469	1,548
Net write off of uncollectible accounts	-1,532	-1,515	-1,503
Ending Balance	$697	$668	$714

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Interest capitalized on plant	$1,535	$2,038	$3,401

SUMMARY_OF_SIGNIFICANT_ACCOUNT6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Depreciable plant and equipment
Equipment	$2,191,194	$2,043,414
Transmission and distribution plant	18,768	18,232
Office Buildings and other structures, Useful Lives	50 years
Provision for depreciation expressed as a percentage of the aggregate depreciable asset balances	2.97%	3.03%	3.10%
Schedule of Retirement obligation
Beginning balance	17,036
Ending balance	18,414	17,036
Minimum
Depreciable plant and equipment
Equipment, Useful Lives	5 years
Transmission and distribution plant, Useful Lives	40 years
Maximum
Depreciable plant and equipment
Equipment, Useful Lives	50 years
Transmission and distribution plant, Useful Lives	65 years
Utility Plant
Depreciable plant and equipment
Equipment	487,845	443,439
Office buildings and other structures	194,905	179,023
Transmission and distribution plant	1,508,444	1,420,952
Total	$2,191,194	$2,043,414

SUMMARY_OF_SIGNIFICANT_ACCOUNT7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash and Cash Equivalents
Carrying value of cash and cash equivalents	$19,587,000	$27,506,000	$38,790,000	$27,203,000
Proceeds collected through a surcharge on certain customers' bills	500,000
Restricted Cash
Carrying value of restricted cash	$872,000	$1,193,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 6) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	employee
Regulatory Assets and Liabilities
Regulatory Assets, Noncurrent	$390,331	$251,681
Regulatory Liability, Noncurrent	36,447	34,251
Short-term portion of the regulatory assets	53,199	30,887
Short-term portion of the regulatory liabilities	6,126	1,827
Impairment of Long-Lived Assets, Intangibles and Goodwill
Impairment of goodwill	0	0
Long-Term Debt Premium, Discount and Expense
Amortization expense included in interest expense	797	1,081	1,107
Advances for Construction
Advances for construction	182,284	183,393
Refund period	40 years
Estimated refunds of advances
2015	7,587
2016	7,361
2017	7,347
2018	7,330
2019	7,325
Thereafter	145,334
Collective Bargaining Agreements
Number of employees	1,105
Number of non-supervisory employees represented by the Utility Workers Union of America	708
Future tax benefits due ratepayers
Regulatory Assets and Liabilities
Regulatory Liability, Noncurrent	26,114	24,195
Conservation program
Regulatory Assets and Liabilities
Regulatory Liability, Noncurrent	2,669	6,291
Pension balancing account
Regulatory Assets and Liabilities
Regulatory Liability, Noncurrent	4,291
Other Liabilities
Regulatory Assets and Liabilities
Regulatory Liability, Noncurrent	3,373	3,765
Pension and retiree group health
Regulatory Assets and Liabilities
Regulatory Assets, Noncurrent	245,008	119,868
Future tax benefits due ratepayers
Regulatory Assets and Liabilities
Regulatory Assets, Noncurrent	72,350	60,780
Other accrued benefits
Regulatory Assets and Liabilities
Regulatory Assets, Noncurrent	32,959	43,061
Interim rates long-term accounts receivable
Regulatory Assets and Liabilities
Regulatory Assets, Noncurrent	10,627
Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Regulatory Assets, Noncurrent	14,449	15,423
Asset retirement obligations, net
Regulatory Assets and Liabilities
Regulatory Assets, Noncurrent	13,863	12,549
Health care balancing account
Regulatory Assets and Liabilities
Regulatory Assets, Noncurrent	$1,075

SUMMARY_OF_SIGNIFICANT_ACCOUNT9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 7) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Earnings per share:
Net income as reported and available to common stockholders									$56,738	$47,254	$48,828
Weighted average common shares outstanding, basic									47,791,000	46,384,000	41,892,000
Dilutive common stock options (treasury method)									38,000	33,000
Shares used for dilutive calculation									47,829,000	46,417,000	41,892,000
Earnings per share-basic									$1.19	$1.02	$1.17
Earnings per share-diluted	$0.24	$0.70	$0.36	($0.11)	$0.12	$0.61	$0.28	($0.03)	$1.19	$1.02	$1.17
Stock Appreciation Rights (SARs)
Stock-based awards included in earnings per share
Stock Appreciation Rights (SAR) outstanding	186,356				283,856				186,356	283,856	333,856

OTHER_INCOME_AND_EXPENSES_Deta

OTHER INCOME AND EXPENSES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Other income and expenses
Revenue	$17,318	$14,795	$16,686
Expense	14,285	11,265	11,553
Operating and Maintenance
Other income and expenses
Revenue	9,748	8,028	9,938
Expense	10,256	9,119	10,976
Leases
Other income and expenses
Revenue	2,029	1,938	1,956
Expense	208	243	153
Design and Construction
Other income and expenses
Revenue	1,258	1,374	1,407
Expense	1,102	1,173	1,135
Meter Reading and Billing
Other income and expenses
Revenue	803	1,313	1,255
Expense	615	1,055	882
Interest Income
Other income and expenses
Revenue	186	70	41
Change in value of life insurance contracts (gain) loss
Other income and expenses
Expense	-994	-1,878	-2,504
Other non-regulated income and expenses
Other income and expenses
Revenue	3,294	2,072	2,089
Expense	$3,098	$1,553	$911

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Amortized intangible assets:
Gross Carrying Value	$15,378	$14,842
Accumulated Amortization	7,397	6,013
Net Carrying Value	7,981	8,829
Unamortized intangible assets:
Perpetual water rights and other	3,390	3,390
Amortization of intangible assets	1,384	1,354	1,298
Estimated future amortization expense related to intangible assets for the succeeding five years
2015	1,478
2016	1,277
2017	1,150
2018	1,026
2019	725
Thereafter	2,325
Water pumping rights
Amortized intangible assets:
Gross Carrying Value	1,084	1,084
Accumulated Amortization	85	85
Net Carrying Value	999	999
Water planning studies
Amortized intangible assets:
Weighted Average Amortization Period	11 years
Gross Carrying Value	12,984	12,567
Accumulated Amortization	6,729	5,517
Net Carrying Value	6,255	7,040
Leasehold improvements and other
Amortized intangible assets:
Weighted Average Amortization Period	20 years
Gross Carrying Value	1,310	1,191
Accumulated Amortization	583	411
Net Carrying Value	$727	$780

PREFERRED_STOCK_Details

PREFERRED STOCK (Details)	Dec. 31, 2014	Dec. 31, 2013
PREFERRED STOCK
Preferred stock, shares authorized	241,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

COMMON_STOCKHOLDERS_EQUITY_Det

COMMON STOCKHOLDERS' EQUITY (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
COMMON STOCKHOLDERS' EQUITY
Common stock, issued (in shares)	47,806,190	47,740,957
Common stock, outstanding (in shares)	47,806,190	47,740,957
Common stockholders' equity
Issuance of common stock	$2,195,000	$107,409,000	$1,442,000
IPO
Common stockholders' equity
Issuance of common stock		$5,750,000

SHORTTERM_BORROWINGS_Details

SHORT-TERM BORROWINGS (Details) (USD $)	12 Months Ended		0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Jun. 29, 2011
Short-term borrowings
Maximum borrowing capacity			$400,000,000
Borrowings under the bank lines of credit
Maximum short-term borrowings	82,668,000	91,975,000
Average amount outstanding	69,267,000	42,589,000
Weighted average interest rate (as a percent)	1.15%	2.00%
Interest rate at end of period (as a percent)	1.12%	1.33%
Minimum
Short-term borrowings
Commitment fee (as a percent)	0.08%
Maximum
Short-term borrowings
Commitment fee (as a percent)	0.13%
LIBOR
Short-term borrowings
Basis of interest rate	LIBOR
LIBOR | Minimum
Short-term borrowings
Interest rate margin (as a percent)	0.73%
LIBOR | Maximum
Short-term borrowings
Interest rate margin (as a percent)	0.95%
Parent Company
Short-term borrowings
Maximum borrowing capacity			100,000,000
Amount outstanding under line of credit	61,700,000	16,800,000
Cal Water
Short-term borrowings
Maximum borrowing capacity			300,000,000
Period within which borrowings are to be repaid			12 months
Amount outstanding under line of credit	$17,400,000	$30,000,000

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)	0 Months Ended	12 Months Ended
	Oct. 04, 2011	Dec. 31, 2014	Dec. 31, 2013
Long-term debt
Total long-term debt		$425,840,000	$434,050,000
Current maturities of long-term debt		6,607,000	7,908,000
Long-term debt, less current maturities		419,233,000	426,142,000
Cal Water
Long-term debt
Current maturities of long-term debt		6,173,000	6,137,000
Long-term debt, less current maturities		417,884,000	424,854,000
Debt maturity period	15 years
Capital lease liability	9,200,000
First Mortgage
Long-term debt
Total long-term debt		408,109,000	413,664,000
First Mortgage Bonds, 5.500% due 2040
Long-term debt
Interest rate (as a percent)		5.50%	5.50%
Total long-term debt		100,000,000	100,000,000
First Mortgage Bonds, 5.500% due 2040 | Cal Water
Long-term debt
Interest rate (as a percent)		5.50%
First Mortgage Bonds, 5.875% due 2019
Long-term debt
Interest rate (as a percent)		5.88%	5.88%
Total long-term debt		100,000,000	100,000,000
First Mortgage Bonds, 5.875% due 2019 | Cal Water
Long-term debt
Interest rate (as a percent)		5.88%
First Mortgage Bonds AAA Series, due in 2025
Long-term debt
Interest rate (as a percent)		7.28%	7.28%
Total long-term debt		20,000,000	20,000,000
First Mortgage Bonds BBB Series, due in 2028
Long-term debt
Interest rate (as a percent)		6.77%	6.77%
Total long-term debt		20,000,000	20,000,000
First Mortgage Bonds CCC Series, Due 2030
Long-term debt
Interest rate (as a percent)		8.15%	8.15%
Total long-term debt		20,000,000	20,000,000
First Mortgage Bonds DDD Series, Due 2031
Long-term debt
Interest rate (as a percent)		7.13%	7.13%
Total long-term debt		20,000,000	20,000,000
First Mortgage Bonds EEE Series, Due 2032
Long-term debt
Interest rate (as a percent)		7.11%	7.11%
Total long-term debt		20,000,000	20,000,000
First Mortgage Bonds FFF Series, Due 2017
Long-term debt
Interest rate (as a percent)		5.90%	5.90%
Total long-term debt		20,000,000	20,000,000
First Mortgage Bonds GGG Series, Due 2022
Long-term debt
Interest rate (as a percent)		5.29%	5.29%
Total long-term debt		14,545,000	16,364,000
First Mortgage Bonds HHH Series, Due 2022
Long-term debt
Interest rate (as a percent)		5.29%	5.29%
Total long-term debt		14,546,000	16,364,000
First Mortgage Bonds III Series, Due 2023
Long-term debt
Interest rate (as a percent)		5.54%	5.54%
Total long-term debt		8,182,000	9,091,000
First Mortgage Bonds JJJ Series, Due 2018
Long-term debt
Interest rate (as a percent)		5.44%	5.44%
Total long-term debt		3,636,000	4,545,000
First Mortgage Bonds LLL Series, Due 2018
Long-term debt
Interest rate (as a percent)		5.48%	5.48%
Total long-term debt		10,000,000	10,000,000
First Mortgage Bonds OOO Series, Due 2031
Long-term debt
Interest rate (as a percent)		6.02%	6.02%
Total long-term debt		20,000,000	20,000,000
First Mortgage Bonds CC Series, Due 2020
Long-term debt
Interest rate (as a percent)		9.86%	9.86%
Total long-term debt		17,200,000	17,300,000
California Department of Water Resources Loans
Long-term debt
Interest rate, low end of range (as a percent)		2.60%	2.60%
Interest rate, high end of range (as a percent)		8.00%	8.00%
Total long-term debt		7,212,000	8,008,000
Other Long-term Debt
Long-term debt
Total long-term debt		$10,519,000	$12,378,000

OTHER_ACCRUED_LIABILITIES_Deta

OTHER ACCRUED LIABILITIES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
OTHER ACCRUED LIABILITIES
Accrued and deferred compensation	$23,713	$18,493
Deferred tax liability	19,750	12,224
Accrued benefit and workers' compensation claims	6,728	8,140
Other	8,019	8,270
Total	58,210	47,127
Deferred compensation liability	$6,714	$6,033

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Federal
Current	($16,509)	$7,974	($9,018)
Deferred	44,730	15,667	37,196
Total	28,221	23,641	28,178
State
Current	-1,852	-2,867	-5,246
Deferred	1,603	-305	-1,480
Total	-249	-3,172	-6,726
Total income tax expense
Current	-18,361	5,107	-14,264
Deferred	46,333	15,362	35,716
Total	$27,972	$20,469	$21,452

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income taxes
Unrecognized tax benefits	$7,916,000	$612,000		$831,000
Income tax deductions	45,200,000	94,800,000	102,200,000
Deferred income tax Liability	15,800,000	33,200,000
Valuation allowance	0
Additional first year bonus depreciation (as a percent)	50.00%
Deferred tax liability bonus depreciation	272,958,000	231,141,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	1,600,000
Reconciliation of the income tax expense computed by applying the current federal tax rate to pretax book income and the amount shown in the Consolidated Statements of Income
Computed expected tax expense	29,649,000	23,708,000	24,600,000
Increase (reduction) in taxes due to:
State income taxes net of federal tax benefit	4,871,000	3,895,000	4,041,000
Effect of regulatory treatment of fixed asset differences	-5,541,000	-4,112,000	-7,030,000
State tax credits		-2,465,000
Investment tax credits	-74,000	-74,000	-74,000
Other	-933,000	-483,000	-85,000
Total	27,972,000	20,469,000	21,452,000
Benefit from tax accounting method change	6,274,000	3,329,000	7,029,000
State
Income taxes
Net operating loss resulting from repairs and maintenance deductions	49,900,000
Federal
Income taxes
Income tax deductions	20,400,000	16,100,000	14,600,000
Net operating loss resulting from repairs and maintenance deductions	43,800,000
Deferred tax liability bonus depreciation	7,100,000	5,600,000
California | State
Income taxes
Tax credits		4,000,000
Tax credit carry-forward period	10 years
Estimated carried-forward portion of tax credits	$2,300,000

INCOME_TAXES_Details_3

INCOME TAXES (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
Developer deposits for extension agreements and contributions in aid of construction	$44,775	$44,592
Net operating loss carryforward and tax credits	19,866	9,095
Other	8,904	4,330
Total deferred tax assets	73,545	58,017
Deferred tax liabilities:
Utility plant, principally due to depreciation differences	272,958	231,141
WRAM/MCBA and interim rates balancing accounts	30,871	18,556
Other	4,308	3,789
Total deferred tax liabilities	308,137	253,486
Net deferred tax liabilities	234,592	195,469
Current portion of deferred income tax	19,750	12,224
Reconciliation of the changes in unrecognized tax benefits
Balance at beginning of year	612		831
Additions for tax positions taken during current year	7,304	612
Lapse of statute of limitations			-831
Balance at end of year	$7,916	$612

EMPLOYEE_BENEFIT_PLANS_Details

EMPLOYEE BENEFIT PLANS (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2006
Savings Plan
Maximum participants' contribution as a percentage of pre-tax compensation	20.00%
Employer's matching contribution for each dollar contributed by the employee	$0.75
Maximum employer contribution as a percentage of base salary	6.00%
Company contributions	4,473,000	4,338,000	4,029,000
Pension plans
Employee benefit plans
Accumulated benefit obligations	390,593,000	287,894,000
Fair value of pension plan assets	306,344,000	266,178,000	202,947,000
Expected future benefit payments
2015	8,791,000
2016	10,030,000
2017	11,387,000
2018	12,840,000
2019	14,413,000
2020-2024	95,861,000
Net periodic benefit cost	28,359,000	35,184,000	33,462,000
Unfunded supplemental executive retirement plan
Employee benefit plans
Accumulated benefit obligations	40,189,000	31,360,000
Other benefits
Employee benefit plans
Fair value of pension plan assets	59,841,000	49,939,000	37,408,000
Expected future benefit payments
2015	2,197,000
2016	2,402,000
2017	2,603,000
2018	2,903,000
2019	3,133,000
Threshold retirement age for participation in plan on payment of a premium	58 years
Life insurance benefit	5,000
Net periodic benefit cost	8,402,000	8,977,000	8,131,000
Regulatory asset related to underfunded postretirement benefit expense				9,790,000
Medicare Part D subsidies
2015	275,000
2016	309,000
2017	347,000
2018	386,000
2019	$435,000

EMPLOYEE_BENEFIT_PLANS_Details1

EMPLOYEE BENEFIT PLANS (Details 2)	Dec. 31, 2014
S&P Index
Employee benefit plans
Performance benchmark of special index (as a percent)	35.00%
Russell 2000 Index
Employee benefit plans
Performance benchmark of special index (as a percent)	15.00%
MSCI EAFE Index
Employee benefit plans
Performance benchmark of special index (as a percent)	10.00%
Lehman Aggregate Bond Index
Employee benefit plans
Performance benchmark of special index (as a percent)	40.00%

EMPLOYEE_BENEFIT_PLANS_Details2

EMPLOYEE BENEFIT PLANS (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assumed health care cost trend rate
Annual rate of increase in the per capita cost (as a percent)	7.80%
Decreased annual rate by 2018 (as a percent)	5.70%
Ultimate health care cost trend rate (as a percent)	4.50%
Period in which ultimate health care cost trend rate is expected to be reached	50 years
Assumed health care cost trend rates affect the amounts reported for the postretirement benefit plans
Effect on total service and interest cost, increase	$2,633
Effect on total service and interest cost, decrease	-1,950
Effect on accumulated postretirement benefit obligations, increase	37,120
Effect on accumulated postretirement benefit obligations, decrease	-27,219
Minimum
Amounts recognized in the consolidated balance sheets:
Percentage of expected results within which long-term rate of return falls	25.00%
Maximum
Amounts recognized in the consolidated balance sheets:
Percentage of expected results within which long-term rate of return falls	75.00%
Fixed Income
Actuarial assumptions used in determining the benefit obligation for the benefit plans
Long-term rate of return on assets (as a percent)	4.98%
Amounts recognized in the consolidated balance sheets:
Assumed percentage of portfolio investment	40.00%
Assumed long-term inflation rate (as a percent)	2.50%
Fixed Income | Minimum
Target asset allocation percentages for major categories of the pension plan
Maturity period	1 year
Fixed Income | Maximum
Target asset allocation percentages for major categories of the pension plan
Maturity period	5 years
Equity Securities
Amounts recognized in the consolidated balance sheets:
Assumed percentage of portfolio investment	60.00%
Assumed long-term inflation rate (as a percent)	2.50%
Total Domestic Equity
Actuarial assumptions used in determining the benefit obligation for the benefit plans
Long-term rate of return on assets (as a percent)	8.26%
Non-U.S. Equities
Actuarial assumptions used in determining the benefit obligation for the benefit plans
Long-term rate of return on assets (as a percent)	8.83%
Short-term cash investments
Actuarial assumptions used in determining the benefit obligation for the benefit plans
Long-term rate of return on assets (as a percent)	3.16%
Pension plans
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	306,344	266,178	202,947
Actuarial assumptions used in determining the benefit obligation for the benefit plans
Discount rate (as a percent)	4.00%	5.00%
Long-term rate of return on assets (as a percent)	6.50%	6.75%
Rate of compensation increase (as a percent)	3.25%	4.00%
Cost of living adjustment (as a percent)	2.50%	3.00%
Change in projected benefit obligation:
Balance at the beginning of the period	383,198	402,121
Service cost	15,964	17,780	15,450
Interest cost	18,920	16,354	15,287
Assumption change	89,692	-53,887
Experience loss	2,158	6,021
Benefits paid, net of retiree premiums	-7,347	-5,191
Balance at the end of the period	502,585	383,198	402,121
Change in plan assets:
Fair value of plan assets at beginning of year	266,178	202,947
Actual return on plan assets	19,374	36,637
Employer contributions	28,139	31,785
Benefits paid	-7,347	-5,191
Fair value of plan assets at end of year	306,344	266,178	202,947
Reconciliation of funded status
Funded status	-196,241	-117,020
Unrecognized actuarial loss	138,609	53,882
Unrecognized prior service cost	30,390	36,116
Net amount recognized in the balance sheet	-27,242	-27,022
Short-term portion of the pension benefits	1,786	1,751
Amounts recognized in the consolidated balance sheets:
Accrued benefit liability	-196,241	-117,020
Regulatory asset	168,999	89,998
Net amount recognized in the balance sheet	-27,242	-27,022
Average return for last five years (as a percent)	9.70%
Components of the pension plans and other postretirement benefits
Service cost	15,964	17,780	15,450
Interest cost	18,920	16,354	15,287
Expected return on plan assets	-16,599	-14,252	-11,558
Net amortization and deferral	10,074	15,302	14,283
Net periodic benefit cost	28,359	35,184	33,462
Sensitivity of pension amounts to changes in actuarial assumptions
Effect of 0.5 percentage-point decrease in the discount rate on the net periodic pension benefit cost	4,426
Effect of 0.5 percentage-point decrease in the discount rate on the projected pension benefit obligation	53,420
Effect of 0.5 percentage-point decrease in the long-term rate of return on plan assets on the net periodic pension benefit cost	1,230
Effect of 0.5 percentage-point decrease in the rate of compensation increases on the net periodic pension benefit cost	-2,016
Effect of 0.5 percentage-point decrease in the rate of compensation increases on the projected pension benefit obligation	-13,522
Effect of 0.5 percentage-point decrease in the cost of living adjustment on the net periodic pension benefit cost	-3,461
Effect of 0.5 percentage-point decrease in the cost of living adjustment on the projected pension benefit obligation	-33,374
Effect of 0.5 percentage-point increase in the discount rate on the net periodic pension benefit cost	-3,938
Effect of 0.5 percentage-point increase in the discount rate on the projected pension benefit obligation	-46,318
Effect of 0.5 percentage-point increase in the long-term rate of return on plan assets on the net periodic pension benefit cost	-1,229
Effect of 0.5 percentage-point increase in the rate of compensation increases on the net periodic pension benefit cost	2,176
Effect of 0.5 percentage-point increase in the rate of compensation increases on the projected pension benefit obligation	14,539
Weighted average assumptions used to determine net periodic benefit costs
Discount rate (as a percent)	5.00%	4.10%
Long-term rate of return on assets (as a percent)	6.75%	7.00%
Rate of compensation increase (as a percent)	4.00%	3.50%
Assumed health care cost trend rates affect the amounts reported for the postretirement benefit plans
Estimated annual contributions in next fiscal year	33,032
Pension plans | Level 1
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	306,344	266,178
Total (as a percent)	100.00%	100.00%
Change in plan assets:
Fair value of plan assets at end of year	306,344	266,178
Pension plans | Fixed Income
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	40.00%
Pension plans | Fixed Income | Level 1
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	119,814	102,288
Total (as a percent)	39.00%	38.00%
Change in plan assets:
Fair value of plan assets at end of year	119,814	102,288
Pension plans | Fixed Income | Level 1 | Money Market Fund Investments
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	3,642	1,287
Change in plan assets:
Fair value of plan assets at end of year	3,642	1,287
Pension plans | Fixed Income | Minimum
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	35.00%
Pension plans | Fixed Income | Maximum
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	45.00%
Pension plans | Total Domestic Equity
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	50.00%
Pension plans | Total Domestic Equity | Level 1
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	155,961	137,269
Total (as a percent)	51.00%	52.00%
Change in plan assets:
Fair value of plan assets at end of year	155,961	137,269
Pension plans | Total Domestic Equity | Minimum
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	40.00%
Pension plans | Total Domestic Equity | Maximum
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	60.00%
Pension plans | Small Cap Stocks
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	15.00%
Pension plans | Small Cap Stocks | Level 1
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	47,798	40,757
Change in plan assets:
Fair value of plan assets at end of year	47,798	40,757
Pension plans | Small Cap Stocks | Minimum
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	10.00%
Pension plans | Small Cap Stocks | Maximum
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	20.00%
Pension plans | Large Cap Stocks
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	35.00%
Pension plans | Large Cap Stocks | Level 1
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	108,163	96,512
Change in plan assets:
Fair value of plan assets at end of year	108,163	96,512
Pension plans | Large Cap Stocks | Minimum
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	30.00%
Pension plans | Large Cap Stocks | Maximum
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	45.00%
Pension plans | Non-U.S. Equities
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	10.00%
Pension plans | Non-U.S. Equities | Level 1
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	30,569	26,621
Total (as a percent)	10.00%	10.00%
Change in plan assets:
Fair value of plan assets at end of year	30,569	26,621
Pension plans | Non-U.S. Equities | Minimum
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	5.00%
Pension plans | Non-U.S. Equities | Maximum
Target asset allocation percentages for major categories of the pension plan
Target asset allocation percentages	15.00%
Other benefits
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	59,841	49,939	37,408
Actuarial assumptions used in determining the benefit obligation for the benefit plans
Discount rate (as a percent)	4.00%	5.00%
Long-term rate of return on assets (as a percent)	5.50%	6.00%
Change in projected benefit obligation:
Balance at the beginning of the period	79,066	84,421
Service cost	5,205	5,374	4,399
Interest cost	4,455	3,556	3,139
Assumption change	37,021	-14,366
Experience loss	11,020	1,455
Benefits paid, net of retiree premiums	-1,534	-1,374
Balance at the end of the period	135,233	79,066	84,421
Change in plan assets:
Fair value of plan assets at beginning of year	49,939	37,408
Actual return on plan assets	2,376	4,270
Employer contributions	9,060	9,635
Retiree contributions and Medicare part D subsidies	1,535	1,299
Benefits paid	-3,069	-2,673
Fair value of plan assets at end of year	59,841	49,939	37,408
Reconciliation of funded status
Funded status	-75,392	-29,127
Unrecognized actuarial loss	70,279	23,311
Unrecognized prior service cost	295	340
Net amount recognized in the balance sheet	-4,818	-5,476
Amounts recognized in the consolidated balance sheets:
Accrued benefit costs	-5,476	-6,219
Accrued benefit liability	-75,392	-29,127
Regulatory asset	76,050	29,870
Net amount recognized in the balance sheet	-4,818	-5,476
Average return for last ten years (as a percent)	6.30%
Components of the pension plans and other postretirement benefits
Service cost	5,205	5,374	4,399
Interest cost	4,455	3,556	3,139
Expected return on plan assets	-3,119	-2,394	-1,832
Net amortization and deferral	1,861	2,441	2,425
Net periodic benefit cost	8,402	8,977	8,131
Weighted average assumptions used to determine net periodic benefit costs
Discount rate (as a percent)	5.00%	4.20%
Long-term rate of return on assets (as a percent)	6.00%	6.00%
Assumed health care cost trend rates affect the amounts reported for the postretirement benefit plans
Estimated annual contributions in next fiscal year	14,991
Other benefits | Level 1
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	59,841	49,939
Total (as a percent)	100.00%	100.00%
Change in plan assets:
Fair value of plan assets at end of year	59,841	49,939
Other benefits | Fixed Income | Level 1
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	36,313	31,019
Total (as a percent)	61.00%	62.00%
Change in plan assets:
Fair value of plan assets at end of year	36,313	31,019
Other benefits | Fixed Income | Level 1 | Money Market Fund Investments
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	22,115	19,214
Change in plan assets:
Fair value of plan assets at end of year	22,115	19,214
Other benefits | Total Domestic Equity | Level 1
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	23,528	18,920
Total (as a percent)	39.00%	38.00%
Change in plan assets:
Fair value of plan assets at end of year	23,528	18,920
Other benefits | Large Cap Stocks | Level 1
Target asset allocation percentages for major categories of the pension plan
Fair value of pension plan assets	23,528	18,920
Change in plan assets:
Fair value of plan assets at end of year	$23,528	$18,920
Other benefits | Non-U.S. Equities | Level 1
Target asset allocation percentages for major categories of the pension plan
Total (as a percent)	0.00%	0.00%

STOCKBASED_COMPENSATION_PLANS_

STOCK-BASED COMPENSATION PLANS (Details) (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Apr. 27, 2005
STOCK-BASED COMPENSATION PLANS
Number of stockholder-approved stock-based compensation plans	1
Equity Incentive Plan
Stock-based Compensation
Shares authorized to be issued under the plan			2,000,000
Compensation expense
Recorded compensation costs for the RSAs and RSUs	$2.20	$1.80
Equity Incentive Plan | Restricted Stock Awards (RSAs)
Stock-based Compensation
Awards granted (in shares)	60,467	74,824
Awards cancelled (in shares)	10,544	0
Weighted average grant date fair value (in dollars per share)	$23.62	$20.66
Equity Incentive Plan | Restricted Stock Awards (RSAs) | Director
Stock-based Compensation
Vesting period	12 months
Equity Incentive Plan | Restricted Stock Awards (RSAs) | Employees
Stock-based Compensation
Cliff vesting period	1 year
Vesting period	36 months	48 months
Equity Incentive Plan | Restricted Stock Unit Award (RSUs)
Stock-based Compensation
Expiration period of award	3 years
Equity Incentive Plan | Restricted Stock Unit Award (RSUs) | Officer
Stock-based Compensation
Awards granted (in shares)	39,232	50,267
Weighted average grant date fair value (in dollars per share)	$23.61	$20.62
Equity Incentive Plan | Restricted Stock Unit Award (RSUs) | Officer | Minimum
Stock-based Compensation
Options vested on anniversary date (as a percent)	0.00%
Equity Incentive Plan | Restricted Stock Unit Award (RSUs) | Officer | Maximum
Stock-based Compensation
Options vested on anniversary date (as a percent)	200.00%

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Fair Value of Financial Assets and Liabilities
Risk premium (as a percent)	1.19%
Advances for construction	$182,284	$183,393
Level 2
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities	534,068	511,146
Advances for construction	72,571	73,389
Total liabilities	606,639	584,535
Total
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities	534,068	511,146
Advances for construction	72,571	73,389
Total liabilities	606,639	584,535
Cost
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities	425,840	434,050
Advances for construction	182,284	183,393
Total liabilities	$608,124	$617,443

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	lease
Facility Leases
Lease Commitments
2015	$893
2016	530
2017	457
2018	405
2019	378
Thereafter	3,090
Other lease commitment disclosures
Annual lease payments made and charged	949	1,058	1,156
System Lease
Lease Commitments
Number of water systems leased	2
2015	845
2016	845
2017	845
2018	493
Hawthorne Lease
Lease Commitments
Number of water systems leased	3
Other lease commitment disclosures
Annual lease payments made and charged	940
Lease term				15 years
Lease deposit	8,100
Revenue from the water system received in exchange for handling of system and system improvements	7,802	7,688	7,621
Annual payments made under capital improvements	940	940	940
Capital lease asset	8,736
Hawthorne Lease | Minimum
Other lease commitment disclosures
Annual lease payments made and charged	940
Commerce
Other lease commitment disclosures
Lease term	15 years
Annual lease payment	$845

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Detail 2) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Capital Lease Obligations
2015	$1,109,000
2016	1,109,000
2017	1,109,000
2018	1,016,000
2019	1,248,000
Thereafter	6,345,000
Contingency loss recognized liability	3,200,000
Possible losses in excess of the amount accrued	1,500,000
Water Contracts
Future minimum commitments
2015	21,045,000
2016	21,116,000
2017	21,144,000
2018	23,067,000
2019	21,145,000
Thereafter	423,911,000
Santa Clara Valley Water District
Long-term purchase commitments - other disclosures
Annual cost	5,486,000	7,407,000	6,164,000
Stockton East Water District (SEWD)
Long-term purchase commitments - other disclosures
Annual cost	8,739,000	9,990,000	6,591,000
Kern County Water Agency (Agency)
Long-term purchase commitments - other disclosures
Annual cost	6,704,000	6,289,000	6,272,000
Minimum acre feet of treated water to be purchased under prior agreement	11,500
Number of other parties obligated to purchase treated water	3
Minimum acre feet of treated water to be purchased per year by other parties	32,500
Total obligation of all parties, excluding the Company	82,397,000
Total capital facilities charge and treated water charge obligation	7,744,000
Total capital facilities charge and treated water charge obligation per acre foot	378
Total treated water charge	$2,760,000
Portion of estimated operating cost per acre foot for treated water delivered	14
Kern County Water Agency (Agency) | Minimum
Long-term purchase commitments - other disclosures
Minimum acre feet of treated water to be purchased per year over life of contract	19,000
Kern County Water Agency (Agency) | Maximum
Long-term purchase commitments - other disclosures
Minimum acre feet of treated water to be purchased per year over life of contract	20,500

QUARTERLY_FINANCIAL_DATA_UNAUD2

QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating revenue	$137,384	$191,184	$158,416	$110,515	$133,700	$184,404	$154,555	$111,444	$597,499	$584,103	$559,966
Net operating income	16,569	40,834	23,292	1,152	11,648	35,804	20,783	5,770	81,847	74,005	73,843
Net income (loss)	$11,394	$33,650	$17,170	($5,476)	$5,666	$29,151	$13,510	($1,073)
Earnings per share-diluted	$0.24	$0.70	$0.36	($0.11)	$0.12	$0.61	$0.28	($0.03)	$1.19	$1.02	$1.17
Dividends paid per common share (in dollars per share)	$0.16	$0.16	$0.16	$0.16	$0.16	$0.16	$0.16	$0.16	$0.65	$0.64	$0.63
Maximum
Common stock market price range:
Common stock market price (in dollars per share)	$26.37	$24.78	$24.37	$24.60	$23.43	$22.34	$20.84	$21.22	$26.37	$23.43
Minimum
Common stock market price range:
Common stock market price (in dollars per share)	$21.98	$22.41	$20.33	$21.63	$19.65	$18.87	$18.54	$18.42	$21.98	$19.65

CONDENSED_CONSOLIDATING_FINANC1

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Apr. 17, 2009	Nov. 17, 2010
In Millions, unless otherwise specified
Cal Water
Long-term debt
Ownership interest (as a percent)	100.00%	100.00%	100.00%
All Other Subsidiaries
Long-term debt
Ownership interest (as a percent)	100.00%	100.00%	100.00%
First Mortgage Bonds, 5.875% due 2019
Long-term debt
Interest rate (as a percent)	5.88%	5.88%
First Mortgage Bonds, 5.875% due 2019 | Cal Water
Long-term debt
Debt issued				$100
Interest rate (as a percent)	5.88%
First Mortgage Bonds, 5.500% due 2040
Long-term debt
Interest rate (as a percent)	5.50%	5.50%
First Mortgage Bonds, 5.500% due 2040 | Cal Water
Long-term debt
Debt issued					$100
Interest rate (as a percent)	5.50%

CONDENSED_CONSOLIDATING_FINANC2

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Details 2) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Utility plant:
Utility plant	$2,342,471	$2,213,328
Less accumulated depreciation and amortization	-752,040	-697,497
Net utility plant	1,590,431	1,515,831
Current assets:
Cash and cash equivalents	19,587	27,506	38,790	27,203
Receivables	116,878	98,089
Other current assets	17,659	13,895
Total current assets	154,124	139,490
Other assets:
Regulatory assets	390,331	251,681
Other assets	52,465	52,853
Total other assets	442,796	304,534
Total assets	2,187,351	1,959,855
Capitalization:
Common stockholders' equity	626,626	598,756	473,712	449,829
Long-term debt, less current maturities	419,233	426,142
Total capitalization	1,045,859	1,024,898
Current liabilities:
Current maturities of long-term debt	6,607	7,908
Short-term borrowings	79,115	46,815
Accounts payable	59,395	55,087
Accrued expenses and other liabilities	72,589	56,774
Total current liabilities	217,706	166,584
Unamortized investment tax credits	2,032	2,106
Deferred income taxes, net	214,842	183,245
Pension and postretirement benefits other than pensions	270,865	145,451
Regulatory and other liabilities	83,279	86,455
Advances for construction	182,284	183,393
Contributions in aid of construction	170,484	167,723
Total capitalization and liabilities	2,187,351	1,959,855
Consolidating Adjustments
Utility plant:
Utility plant	-7,197	-7,197
Less accumulated depreciation and amortization	1,722	1,615
Net utility plant	-5,475	-5,582
Current assets:
Receivables	-1,051	-94
Receivables from affiliates	-23,609	-22,502
Total current assets	-24,660	-22,596
Other assets:
Investments in affiliates	-637,998	-565,347
Long-term affiliate notes receivable	-25,263	-26,255
Other assets	-321	-205
Total other assets	-663,582	-591,807
Total assets	-693,717	-619,985
Capitalization:
Common stockholders' equity	-643,426	-570,838
Affiliate long-term debt	-25,263	-26,255
Total capitalization	-668,689	-597,093
Current liabilities:
Payables to affiliates	-23,609	-22,502
Accounts payable	-201
Accrued expenses and other liabilities	-756
Total current liabilities	-24,566	-22,502
Deferred income taxes, net	-462	-390
Total capitalization and liabilities	-693,717	-619,985
Parent Company
Utility plant:
Utility plant	1,318	1,318
Less accumulated depreciation and amortization	-377	-164
Net utility plant	941	1,154
Current assets:
Cash and cash equivalents	4,108	5,280	1,470	89
Receivables		-756
Receivables from affiliates	20,001	16,747
Total current assets	24,109	21,271
Other assets:
Investments in affiliates	637,998	565,347
Long-term affiliate notes receivable	25,263	26,255
Other assets	891	1,120
Total other assets	664,152	592,722
Total assets	689,202	615,147
Capitalization:
Common stockholders' equity	626,626	598,756
Total capitalization	626,626	598,756
Current liabilities:
Short-term borrowings	61,715	16,815
Payables to affiliates		48
Accrued expenses and other liabilities	861	107
Total current liabilities	62,576	16,970
Deferred income taxes, net		-579
Total capitalization and liabilities	689,202	615,147
Cal Water
Utility plant:
Utility plant	2,154,146	2,034,935
Less accumulated depreciation and amortization	-710,840	-661,780
Net utility plant	1,443,306	1,373,155
Current assets:
Cash and cash equivalents	13,929	20,790	34,609	18,475
Receivables	108,815	90,008
Receivables from affiliates	3,608	5,755
Other current assets	16,443	13,011
Total current assets	142,795	129,564
Other assets:
Regulatory assets	387,387	248,938
Other assets	47,617	44,827
Total other assets	435,004	293,765
Total assets	2,021,105	1,796,484
Capitalization:
Common stockholders' equity	569,319	500,290
Long-term debt, less current maturities	417,884	424,854
Total capitalization	987,203	925,144
Current liabilities:
Current maturities of long-term debt	6,173	6,137
Short-term borrowings	17,400	30,000
Payables to affiliates	270
Accounts payable	56,666	51,764
Accrued expenses and other liabilities	71,203	55,346
Total current liabilities	151,712	143,247
Unamortized investment tax credits	2,032	2,106
Deferred income taxes, net	210,789	179,870
Pension and postretirement benefits other than pensions	270,865	145,451
Regulatory and other liabilities	74,282	77,627
Advances for construction	181,763	182,776
Contributions in aid of construction	142,459	140,263
Total capitalization and liabilities	2,021,105	1,796,484
All Other Subsidiaries
Utility plant:
Utility plant	194,204	184,272
Less accumulated depreciation and amortization	-42,545	-37,168
Net utility plant	151,659	147,104
Current assets:
Cash and cash equivalents	1,550	1,436	2,711	8,639
Receivables	9,114	8,931
Other current assets	1,216	884
Total current assets	11,880	11,251
Other assets:
Regulatory assets	2,944	2,743
Other assets	4,278	7,111
Total other assets	7,222	9,854
Total assets	170,761	168,209
Capitalization:
Common stockholders' equity	74,107	70,548
Affiliate long-term debt	25,263	26,255
Long-term debt, less current maturities	1,349	1,288
Total capitalization	100,719	98,091
Current liabilities:
Current maturities of long-term debt	434	1,771
Payables to affiliates	23,339	22,454
Accounts payable	2,930	3,323
Accrued expenses and other liabilities	1,281	1,321
Total current liabilities	27,984	28,869
Deferred income taxes, net	4,515	4,344
Regulatory and other liabilities	8,997	8,828
Advances for construction	521	617
Contributions in aid of construction	28,025	27,460
Total capitalization and liabilities	$170,761	$168,209

CONDENSED_CONSOLIDATING_FINANC3

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Details 3) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Consolidating Financial Statements
Operating revenue	$137,384	$191,184	$158,416	$110,515	$133,700	$184,404	$154,555	$111,444	$597,499	$584,103	$559,966
Operations:
Purchased water									177,884	183,046	161,336
Purchased power									33,159	32,220	31,027
Pump taxes									12,898	10,795	10,336
Administrative and general									97,373	98,055	93,927
Other									65,807	69,738	77,104
Maintenance									19,854	17,368	19,142
Depreciation and amortization									61,217	58,320	54,668
Income tax (benefit)									26,727	19,047	19,356
Taxes other than income taxes									20,733	21,509	19,227
Total operating expenses									515,652	510,098	486,123
Net operating income	16,569	40,834	23,292	1,152	11,648	35,804	20,783	5,770	81,847	74,005	73,843
Other Income and Expenses:
Non-regulated revenue									17,318	14,795	16,686
Non-regulated expenses									-14,285	-11,265	-11,553
Gain on sale on non-utility property									51		84
Income tax (expense) benefit on other income and expense									-1,245	-1,422	-2,096
Net other income									1,839	2,108	3,121
Interest:
Interest expense									28,483	30,897	31,537
Less: capitalized interest									-1,535	-2,038	-3,401
Net interest expense									26,948	28,859	28,136
Net income									56,738	47,254	48,828
Consolidating Adjustments
Operations:
Other									-505	-504	-504
Depreciation and amortization									-107	-112	-118
Income tax (benefit)									964	1,341	1,322
Total operating expenses									352	725	700
Net operating income									-352	-725	-700
Other Income and Expenses:
Non-regulated revenue									-2,170	-3,052	-2,857
Gain on sale on non-utility property											3
Income tax (expense) benefit on other income and expense									920	1,296	1,273
Net other income									-1,250	-1,756	-1,581
Interest:
Interest expense									-1,666	-2,547	-2,353
Net interest expense									-1,666	-2,547	-2,353
Equity earnings of subsidiaries									-56,064	-46,519	-48,538
Net income									-56,000	-46,453	-48,466
Parent Company
Operations:
Administrative and general									66	69
Depreciation and amortization									214	56
Income tax (benefit)									-275	-304	-583
Total operating expenses									5	-179	-583
Net operating income									-5	179	583
Other Income and Expenses:
Non-regulated revenue									1,811	2,323	1,919
Non-regulated expenses										-337
Income tax (expense) benefit on other income and expense									-738	-809	-782
Net other income									1,073	1,177	1,137
Interest:
Interest expense									394	621	1,430
Net interest expense									394	621	1,430
Equity earnings of subsidiaries									56,064	46,519	48,538
Net income									56,738	47,254	48,828
Cal Water
Condensed Consolidating Financial Statements
Operating revenue									564,508	552,327	527,449
Operations:
Purchased water									177,561	182,503	160,913
Purchased power									24,089	22,932	21,435
Pump taxes									12,898	10,795	10,336
Administrative and general									87,130	87,620	84,399
Other									59,291	63,237	70,864
Maintenance									19,141	16,654	18,478
Depreciation and amortization									56,836	54,886	52,012
Income tax (benefit)									27,286	19,890	18,992
Taxes other than income taxes									18,086	18,679	16,630
Total operating expenses									482,318	477,196	454,059
Net operating income									82,190	75,131	73,390
Other Income and Expenses:
Non-regulated revenue									16,085	13,606	15,204
Non-regulated expenses									-13,086	-9,465	-9,588
Gain on sale on non-utility property									51		81
Income tax (expense) benefit on other income and expense									-1,243	-1,687	-2,321
Net other income									1,807	2,454	3,376
Interest:
Interest expense									27,777	30,238	30,328
Less: capitalized interest									-1,460	-1,662	-2,334
Net interest expense									26,317	28,576	27,994
Net income									57,680	49,009	48,772
All Other Subsidiaries
Condensed Consolidating Financial Statements
Operating revenue									32,991	31,776	32,517
Operations:
Purchased water									323	543	423
Purchased power									9,070	9,288	9,592
Administrative and general									10,177	10,366	9,528
Other									7,021	7,005	6,744
Maintenance									713	714	664
Depreciation and amortization									4,274	3,490	2,774
Income tax (benefit)									-1,248	-1,880	-375
Taxes other than income taxes									2,647	2,830	2,597
Total operating expenses									32,977	32,356	31,947
Net operating income									14	-580	570
Other Income and Expenses:
Non-regulated revenue									1,592	1,918	2,420
Non-regulated expenses									-1,199	-1,463	-1,965
Income tax (expense) benefit on other income and expense									-184	-222	-266
Net other income									209	233	189
Interest:
Interest expense									1,978	2,585	2,132
Less: capitalized interest									-75	-376	-1,067
Net interest expense									1,903	2,209	1,065
Net income									($1,680)	($2,556)	($306)

CONDENSED_CONSOLIDATING_FINANC4

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Details 4) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating activities:
Net income as reported and available to common stockholders	$56,738	$47,254	$48,828
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	63,322	60,250	56,866
Change in value of life insurance contracts	-994	-1,878	-2,504
Stock-based compensation	2,195	1,832	1,442
Gain on sale of non-utility property	-51		-84
Changes in deferred income taxes	34,125	9,800	34,133
Other changes in noncurrent assets and liabilities	-14,521	11,325	-8,825
Changes in operating assets and liabilities	-12,681	-4,410	2,058
Net cash provided by operating activities	128,133	124,173	131,914
Investing activities:
Utility plant expenditures	-132,015	-122,988	-127,681
Proceeds from sale of non-utility assets	57		85
Purchase of life insurance	-3,207	-3,281	-3,294
Restricted cash decrease (increase)	396	1,073	1,959
Net cash used in investing activities	-134,769	-125,196	-128,931
Financing Activities:
Short-term borrowings	117,300	70,615	94,335
Repayment of short-term borrowings	-85,000	-113,275	-52,000
Proceeds from long-term debt, net of issuance cost of $1,857	497	48	124
Repayment of long-term debt	-8,705	-47,248	-7,037
Advances and contributions in aid for construction	12,329	10,563	6,966
Refunds of advances for construction	-6,641	-6,922	-7,397
Dividends paid to non-affiliates	-31,063	-29,619	-26,387
Issuance of common stock		105,577
Issuance of common stock, net		110,688
Net cash (used in) provided by financing activities	-1,283	-10,261	8,604
Change in cash and cash equivalents	-7,919	-11,284	11,587
Cash and cash equivalents at beginning of period	27,506	38,790	27,203
Cash and cash equivalents at end of period	19,587	27,506	38,790
Consolidating Adjustments
Operating activities:
Net income as reported and available to common stockholders	-56,000	-46,453	-48,466
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity earnings of subsidiaries	56,064	46,519	48,538
Dividends received from affiliates	-31,063	-29,619	-26,387
Depreciation and amortization	-107	-112	-118
Gain on sale of non-utility property			-3
Other changes in noncurrent assets and liabilities	43	-49	133
Changes in operating assets and liabilities		95	-84
Net cash provided by operating activities	-31,063	-29,619	-26,387
Investing activities:
Utility plant expenditures			-3
Investment in affiliates	47,650	35,000
Proceeds from sale of non-utility assets			3
Changes in affiliate advances	1,133	16,268	12,844
Proceeds from affiliate loans	-938	-9,023	-600
Reduction of loans to affiliates			-5,675
Net cash used in investing activities	47,845	42,245	17,919
Financing Activities:
Investment from affiliates	-47,650	35,000
Change in affiliate advances	-1,133	-16,268	-12,844
Proceeds from affiliates long-term borrowings			5,675
Reduction of affiliate long-term borrowings	938	9,023	600
Dividends paid to affiliates	31,063	29,619	26,387
Net cash (used in) provided by financing activities	-16,782	-12,626	8,468
Parent Company
Operating activities:
Net income as reported and available to common stockholders	56,738	47,254	48,828
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Equity earnings of subsidiaries	-56,064	-46,519	-48,538
Dividends received from affiliates	31,063	29,619	26,387
Depreciation and amortization	214	56	56
Stock-based compensation	2,195	1,832	1,442
Other changes in noncurrent assets and liabilities	789	-76	102
Changes in operating assets and liabilities	16	544	-170
Net cash provided by operating activities	34,951	32,710	28,107
Investing activities:
Utility plant expenditures		-712	-281
Investment in affiliates	-47,650	-35,000
Changes in affiliate advances	-3,200	-14,903	-12,245
Proceeds from affiliate loans	938	1,227	552
Reduction of loans to affiliates			5,675
Net cash used in investing activities	-49,912	-49,388	-17,649
Financing Activities:
Short-term borrowings	64,900	20,615	18,335
Repayment of short-term borrowings	-20,000	-68,275	-1,000
Change in affiliate advances	-48	-14	23
Reduction of affiliate long-term borrowings		-7,796	-48
Dividends paid to non-affiliates	-31,063	-29,619	-26,387
Issuance of common stock		105,577
Net cash (used in) provided by financing activities	13,789	20,488	-9,077
Change in cash and cash equivalents	-1,172	3,810	1,381
Cash and cash equivalents at beginning of period	5,280	1,470	89
Cash and cash equivalents at end of period	4,108	5,280	1,470
Cal Water
Operating activities:
Net income as reported and available to common stockholders	57,680	49,009	48,772
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	58,657	56,670	54,040
Change in value of life insurance contracts	-994	-1,878	-2,504
Gain on sale of non-utility property	-51		-81
Changes in deferred income taxes	34,125	9,800	34,133
Other changes in noncurrent assets and liabilities	-15,596	11,899	-10,367
Changes in operating assets and liabilities	-11,803	226	9,035
Net cash provided by operating activities	122,018	125,726	133,028
Investing activities:
Utility plant expenditures	-125,048	-111,819	-111,636
Proceeds from sale of non-utility assets	57		82
Changes in affiliate advances	2,147	-2,575	254
Proceeds from affiliate loans		7,796	48
Purchase of life insurance	-3,207	-3,281	-3,294
Restricted cash decrease (increase)	396	1,073	1,959
Net cash used in investing activities	-125,655	-108,806	-112,587
Financing Activities:
Short-term borrowings	52,400	50,000	76,000
Repayment of short-term borrowings	-65,000	-45,000	-51,000
Investment from affiliates	42,000	-35,000
Change in affiliate advances	270	-1,152	962
Repayment of long-term debt	-6,934	-46,547	-6,310
Advances and contributions in aid for construction	11,219	10,465	6,883
Refunds of advances for construction	-6,529	-6,814	-7,275
Dividends paid to affiliates	-30,650	-26,691	-23,567
Net cash (used in) provided by financing activities	-3,224	-30,739	-4,307
Change in cash and cash equivalents	-6,861	-13,819	16,134
Cash and cash equivalents at beginning of period	20,790	34,609	18,475
Cash and cash equivalents at end of period	13,929	20,790	34,609
All Other Subsidiaries
Operating activities:
Net income as reported and available to common stockholders	-1,680	-2,556	-306
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	4,558	3,636	2,888
Other changes in noncurrent assets and liabilities	243	-449	1,307
Changes in operating assets and liabilities	-894	-5,275	-6,723
Net cash provided by operating activities	2,227	-4,644	-2,834
Investing activities:
Utility plant expenditures	-6,967	-10,457	-15,761
Changes in affiliate advances	-80	1,210	-853
Net cash used in investing activities	-7,047	-9,247	-16,614
Financing Activities:
Investment from affiliates	5,650
Change in affiliate advances	911	17,434	11,859
Proceeds from affiliates long-term borrowings			-5,675
Reduction of affiliate long-term borrowings	-938	-1,227	-552
Proceeds from long-term debt, net of issuance cost of $1,857	497	48	124
Repayment of long-term debt	-1,771	-701	-727
Advances and contributions in aid for construction	1,110	98	83
Refunds of advances for construction	-112	-108	-122
Dividends paid to affiliates	-413	-2,928	-2,820
Net cash (used in) provided by financing activities	4,934	12,616	13,520
Change in cash and cash equivalents	114	-1,275	-5,928
Cash and cash equivalents at beginning of period	1,436	2,711	8,639
Cash and cash equivalents at end of period	$1,550	$1,436	$2,711