California Water Service (CWT) 10-Q 1 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	Apr. 27, 2014
Document and Entity Information	'	'
Entity Registrant Name	'CALIFORNIA WATER SERVICE GROUP	'
Entity Central Index Key	'0001035201	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	47,803,849
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Utility plant:	'	'
Utility plant	$2,236,187	$2,213,328
Less accumulated depreciation and amortization	-713,069	-697,497
Net utility plant	1,523,118	1,515,831
Current assets:	'	'
Cash and cash equivalents	21,744	27,506
Receivables:	'	'
Customers	26,799	31,468
Regulatory balancing accounts	28,547	30,887
Other	19,878	18,700
Unbilled revenue	14,594	17,034
Materials and supplies at weighted average cost	5,966	5,571
Taxes, prepaid expenses and other assets	12,578	8,324
Total current assets	130,106	139,490
Other assets:	'	'
Regulatory assets	254,345	251,681
Goodwill	2,615	2,615
Other assets	52,404	50,238
Total other assets	309,364	304,534
Total assets	1,962,588	1,959,855
Capitalization:	'	'
Common stock, $.01 par value; 68,000,000 shares authorized, 47,804,000 and 47,741,000 outstanding in 2014 and 2013, respectively	478	477
Additional paid-in capital	328,826	328,364
Retained earnings	256,680	269,915
Total common stockholders' equity	585,984	598,756
Long-term debt, less current maturities	425,730	426,142
Total capitalization	1,011,714	1,024,898
Current liabilities:	'	'
Current maturities of long-term debt	7,860	7,908
Short-term borrowings	64,015	46,815
Accounts payable	50,731	55,087
Regulatory balancing accounts	6,130	1,827
Accrued interest	9,828	4,245
Accrued expenses and other liabilities	53,675	50,702
Total current liabilities	192,239	166,584
Unamortized investment tax credits	2,106	2,106
Deferred income taxes, net	179,369	183,245
Pension and postretirement benefits other than pensions	145,836	145,451
Regulatory and other liabilities	81,699	86,455
Advances for construction	182,042	183,393
Contributions in aid of construction	167,583	167,723
Commitments and contingencies (Note 10)	'	'
Total capitalization and liabilities	$1,962,588	$1,959,855

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
CONDENSED CONSOLIDATED BALANCE SHEETS	'	'
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	47,804,000	47,741,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS	'	'
Operating revenue	$110,515	$111,444
Operations:	'	'
Water production costs	45,402	41,697
Administrative and general	25,141	25,281
Other operations	16,376	15,645
Maintenance	5,005	4,133
Depreciation and amortization	16,053	14,629
Income tax (benefit)	-3,839	-1,146
Property and other taxes	5,225	5,435
Total operating expenses	109,363	105,674
Net operating income	1,152	5,770
Other income and expenses:	'	'
Non-regulated revenue	4,280	3,522
Non-regulated expenses, net	-4,119	-2,417
Income tax (expense) on other income and expenses	-79	-451
Net other income	82	654
Interest expense:	'	'
Interest expense	7,075	8,037
Less: capitalized interest	-365	-540
Net interest expense	6,710	7,497
Net loss	($5,476)	($1,073)
Loss per share	'	'
Basic (in dollars per share)	($0.11)	($0.03)
Diluted (in dollars per share)	($0.11)	($0.03)
Weighted average shares outstanding	'	'
Basic (in shares)	47,756	42,248
Diluted (in shares)	47,756	42,248
Dividends declared per share of common stock (in dollars per share)	$0.16	$0.16

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Operating activities	'	'
Net (loss)	($5,476)	($1,073)
Adjustments to reconcile net (loss) to net cash provided by operating activities:	'	'
Depreciation and amortization	16,564	15,110
Change in value of life insurance contracts	-158	-510
Changes in operating assets and liabilities:	'	'
Receivables	6,006	-1,645
Accounts payable	178	-730
Other current assets	-5,065	-1,729
Other current liabilities	7,458	10,164
Other changes in noncurrent assets and liabilities	-9,034	-38
Net cash provided by operating activities	10,473	19,549
Investing activities:	'	'
Utility plant expenditures	-24,620	-32,101
Purchase of life insurance	-1,674	-1,539
Changes in restricted cash and other changes, net	418	108
Net cash (used in) investing activities	-25,876	-33,532
Financing activities:	'	'
Short-term borrowings	22,200	3,800
Repayment of short-term borrowings	-5,000	'
Repayment of long-term debt	-460	-355
Advances and contributions in aid of construction	2,194	1,916
Refunds of advances for construction	-1,535	-1,621
Issuance of common stock	'	110,688
Common stock issuance costs	'	-4,853
Dividends paid	-7,758	-6,705
Net cash provided by financing activities	9,641	102,870
Change in cash and cash equivalents	-5,762	88,887
Cash and cash equivalents at beginning of period	27,506	38,790
Cash and cash equivalents at end of period	21,744	127,677
Supplemental information	'	'
Cash paid for interest (net of amounts capitalized)	837	1,061
Supplemental disclosure of non-cash activities:	'	'
Accrued payables for investments in utility plant	10,690	6,959
Utility plant contribution by developers	$1,020	$1,278

Organization_and_Operations_an

Organization and Operations and Basis of Presentation	3 Months Ended
	Mar. 31, 2014
Organization and Operations and Basis of Presentation	'
Organization and Operations and Basis of Presentation	'
	Note 1. Organization and Operations and Basis of Presentation
	California Water Service Group (the Company) is a holding company that provides water utility and other related services in California, Washington, New Mexico and Hawaii through its wholly-owned subsidiaries. California Water Service Company (Cal Water), Washington Water Service Company (Washington Water), New Mexico Water Service Company (New Mexico Water), and Hawaii Water Service Company, Inc. (Hawaii Water) provide regulated utility services under the rules and regulations of their respective state’s regulatory commissions (jointly referred to herein as the Commissions). CWS Utility Services and HWS Utility Services LLC provide non-regulated water utility and utility-related services.
	The Company operates in one reportable segment, providing water and related utility services.
	Basis of Presentation
	The unaudited interim financial information has been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information and in accordance with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X promulgated by the Securities and Exchange Commission (SEC) and therefore do not contain all of the information and footnotes required by GAAP and the SEC for annual financial statements. The condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements for the year ended December 31, 2013, included in its annual report on Form 10-K as filed with the SEC on February 27, 2014.
	The preparation of the Company’s condensed 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 balance sheet dates and the reported amounts of revenues and expenses for the periods presented. These include, but are not limited to, estimates and assumptions used in determining the Company’s regulatory asset and liability balances based upon probability assessments of regulatory recovery, revenues earned but not yet billed, asset retirement obligations, allowance for doubtful accounts, pension and other employee benefit plan liabilities, and income tax-related assets and liabilities.  Actual results could differ from these estimates.
	In the opinion of management, the accompanying condensed consolidated financial statements reflect all adjustments, consisting of normal recurring accruals that are necessary to provide a fair presentation of the results for the periods covered. The results for interim periods are not necessarily indicative of the results for any future period.
	Due to the seasonal nature of the water business, the results for interim periods are not indicative of the results for a 12-month period. Revenue and income are generally higher in the warm, dry summer months when water usage and sales are greater. Revenue and income are generally lower in the winter months when cooler temperatures and rainfall curtail water usage and sales.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Summary of Significant Accounting Policies	'
Summary of Significant Accounting Policies	'
	Note 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 waste water revenue requirements are authorized by the Commissions in the states in which it operates. The revenue requirements are intended to provide the Company an opportunity to recover its operating costs and earn a reasonable 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. 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 cost related to water conservation programs and certain other operation expenses adopted by the CPUC. There is no markup for return or profit for cost-recovery expenses and are generally recognized when expenses are incurred.  Variances (which include the effects of changes in both rate and volume 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.  The variance between adopted costs and actual costs for metered accounts is recorded as a component of revenue with an offsetting entry to a regulatory asset or liability balancing account (transferred individually for each Cal Water District) subject to certain criteria under the accounting for regulated operations being met.
	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 and is 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 in 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.
	The net WRAM and MCBA balances included in regulatory balancing account, assets, and liabilities were:
		March 31,		December 31,
		2014		2013
	Net short-term receivable	$	28,547	$	30,887
	Net long-term receivable	16,716		15,423
	Total receivable	$	45,263	$	46,310
	Net short-term payable	$	2	$	1,032
	Net long-term payable	927		906
	Total payable	$	929	$	1,938
	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 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 $1.4 million as of March 31, 2014 and $1.5 million as of December 31, 2013. This liability is included in “accrued expenses and other liabilities” on the condensed consolidated balance sheets.
	Cash and Cash Equivalents
	Cash equivalents include highly liquid investments with maturities of three months or less.  Cash and cash equivalents was $21.7 million and $27.5 million as of March 31, 2014 and December 31, 2013, respectively.  Restricted cash was presented on the condensed consolidated balance sheet as “taxes, prepaid expenses and other assets” and was $0.8 million and $1.2 million as of March 31, 2014 and December 31, 2013, respectively.

Stockbased_Compensation

Stock-based Compensation	3 Months Ended
	Mar. 31, 2014
Stock-based Compensation	'
Stock-based Compensation	'
	Note 3. Stock-based Compensation
	Equity Incentive Plan
	The Company’s equity incentive plan was approved by stockholders on April 27, 2005.  The Company is authorized to issue awards up to 2,000,000 shares of common stock.
	During the three months ended March 31, 2014 and 2013, the Company granted annual Restricted Stock Awards (RSAs) of 58,378 and 70,557 shares, respectively, of common stock to officers and directors of the Company and 5,376 shares of RSAs were cancelled during the three months ended March 31, 2014. Employee RSAs granted in 2014 and 2013 vest over 36 months.  Director RSAs generally vest at the end of 12 months. During the first three months of 2014 and 2013, the RSA granted were valued at $23.61 and $20.62 per share, respectively, based upon the fair market value of the Company’s common stock on the date of grant.
	During the three months ended March 31, 2014 and 2013, the Company granted performance-based Restricted Stock Unit Awards (RSUs) of 37,143 shares and 50,267 shares of common stock, respectively, to officers.  Each award reflects a target number of shares that may be issued to the award recipient.  The 2014 and 2013 awards may be earned upon the completion of the three-year performance period ending on March 4, 2017 and March 3, 2016, respectively.  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, water quality standards, and/or safety 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 2014 and 2013 RSUs are recognized as expense ratably over the three year performance period using a fair market value of $23.61 per share and $20.62 per share, respectively, and an estimate of RSUs earned during the performance period.
	The Company has recorded compensation costs for the RSAs and RSUs in Operating Expense in the amount of $0.5 million and $0.4 million for the three months ended March 31, 2014 and March 31, 2013, respectively.

Equity

Equity	3 Months Ended
	Mar. 31, 2014
Equity	'
Equity	'
	Note 4. Equity
	The Company’s changes in equity for the three months ended March 31, 2014 were as follows:
		Total Stockholders’ Equity
	Balance at December 31, 2013	$	598,756
	Common stock issued	—
	Share-based compensation expense	462
	Common stock dividends declared	(7,758		)
	Net loss	(5,476		)
	Balance at March 31, 2014	$	585,984
	On March 26, 2013, the Company sold 5,750,000 shares of its common stock in an underwritten public offering for cash proceeds of approximately $105.8 million, net of $4.9 million underwriting discounts and commissions and offering expenses. The net proceeds from the sale of common stock were added to our general funds to be used for general corporate purposes.  In April 2013, the Company used a portion of the net proceeds from the offering to repay outstanding borrowings on the Company and Cal Water lines of credit of $68.3 million and $25.0 million, respectively.

Net_Loss_Per_Share_Calculation

Net Loss Per Share Calculations	3 Months Ended
	Mar. 31, 2014
Net Loss Per Share Calculations	'
Net Loss Per Share Calculations	'
	Note 5. Net Loss Per Share Calculations
	The computations of basic and diluted net loss per weighted average common share are noted below. Basic net loss per share is computed by dividing the net loss available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net loss per share reflects the potential dilution that could occur if securities or other contracts were exercised or converted into common stock. RSAs are included in the weighted average common shares outstanding because the shares have all the same voting and dividend rights as issued and unrestricted common stock.
	A total of 212,920 shares and 333,856 shares of Stock Appreciation Rights were vested and outstanding and all were anti-dilutive as of March 31, 2014 and March 31, 2013, respectively, as shown in the table below.
		Three Months Ended March 31
		2014			2013
	Net (loss) available to common stockholders	$	(5,476	)	$	(1,073	)
	Weighted average common shares outstanding, basic	47,756			42,248
	Dilutive common stock options (treasury method)	—			—
	Weighted average common shares outstanding, dilutive	47,756			42,248
	Net (loss) per share - basic	$	(0.11	)	$	(0.03	)
	Net (loss) per share - diluted	$	(0.11	)	$	(0.03	)

Pension_Plan_and_Other_Postret

Pension Plan and Other Postretirement Benefits	3 Months Ended
	Mar. 31, 2014
Pension Plan and Other Postretirement Benefits	'
Pension Plan and Other Postretirement Benefits	'
	Note 6. Pension Plan and Other Postretirement Benefits
	The Company provides a qualified, defined-benefit, non-contributory pension plan for substantially all employees. The Company makes annual contributions to fund the amounts accrued for the qualified pension plan. The Company also maintains an unfunded, non-qualified, supplemental executive retirement plan. The costs of the plans are charged to expense or are capitalized in utility plant as appropriate.
	The Company offers medical, dental, vision, and life insurance benefits for retirees and their spouses and dependents. Participants are required to pay a premium, which offsets a portion of the cost.
	Cash payments by the Company related to pension plans and other postretirement benefit plans were $7.7 million for the three months ended March 31, 2014 and were $7.5 million during the three months ended March 31, 2013. The 2014 estimated cash contribution to the pension plans is $26.8 million and to the other postretirement benefit plans is $9.6 million.
	The following table lists components of net periodic benefit costs for the pension plans and other postretirement benefits. The data listed under “pension plan” includes the qualified pension plan and the non-qualified supplemental executive retirement plan. The data listed under “other benefits” is for all other postretirement benefits.
		Three Months Ended March 31
		Pension Plan						Other Benefits
		2014			2013			2014			2013
	Service cost	$	4,217		$	4,658		$	1,619		$	1,695
	Interest cost	4,726			4,063			1,337			1,109
	Expected return on plan assets	(4,179		)	(3,565		)	(753		)	(598		)
	Recognized net initial APBO (1)	N/A			N/A			N/A			2
	Amortization of prior service cost	1,510			1,541			11			20
	Recognized net actuarial loss	1,003			2,224			775			916
	Net periodic benefit cost	$	7,277		$	8,921		$	2,989		$	3,144
	(1)  APBO - Accumulated postretirement benefit obligation

Shortterm_and_Longterm_Borrowi

Short-term and Long-term Borrowings	3 Months Ended
	Mar. 31, 2014
Short-term and Long-term Borrowings	'
Short-term and Long-term Borrowings	'
	Note 7. Short-term and Long-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 that 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 12-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 March 31, 2014 and December 31, 2013, the outstanding borrowings on the Company lines of credit were $14.0 million and $16.8 million, respectively, and were $50.0 million and $30 million as of March 31, 2014 and December 31, 2013 on the Cal Water lines of credit, respectively.  For the three months ended March 31, 2014, the average borrowing rate was 1.31% compared to 2.26% for the same period last year.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Taxes	'
Income Taxes	'
	Note 8. 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.
	We anticipate that future rate actions by the regulatory commissions will reflect revenue requirements for the tax effects of temporary differences recognized, which have previously been passed through to customers. The regulatory commissions have granted us rate increases to reflect the normalization of the tax benefits of the federal accelerated methods and available Investment Tax Credits (ITCs) for all assets placed in service after 1980. ITCs are deferred and amortized over the lives of the related properties for book 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.  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.  The Company intends to implement the final regulations on its 2013 tax return.  The Company’s total federal NOL was $14.8 million and state NOL was $42.0 million as of March 31, 2014 and December 31, 2013.  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.
	The State of Hawaii Department of Taxation is presently auditing the Company’s 2011 and 2012 Hawaii state income tax returns.  The State of California Board of Equalization 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.

Regulatory_Assets_and_Liabilit

Regulatory Assets and Liabilities	3 Months Ended
	Mar. 31, 2014
Regulatory Assets and Liabilities	'
Regulatory Assets and Liabilities	'
	Note 9. Regulatory Assets and Liabilities
	During 2011, the CPUC issued a decision regarding the $34.2 million of litigation proceeds previously received by Cal Water during 2008 which is being used to replace infrastructure damaged by the gasoline additive Methyl tert-butyl ether (MTBE). The decision requires use of these proceeds for costs incurred as a result of MTBE contamination with any related benefits to be provided to Cal Water customers. Such usage includes transfer of the amount to contributions in aid of construction (CIAC) for remediation or replacement project costs once complete. Usage of the proceeds is reported to the CPUC through an Advice Letter or General Rate Case filing. As of December 31, 2013, $28.3 million of the proceeds was recorded as CIAC and $0.9 million was spent on MTBE legal services.  Cal Water used $0.3 million of the proceeds for legal services during the first quarter of 2014.  The remaining balance of $4.7 million is recorded as other long-term liabilities.
	During 2011, Cal Water added balancing accounts for its pension plans and conservation program. Both balancing account effective dates were January 1, 2011. The pension plan’s balancing account is a two-way balancing account that tracks the differences between actual expenses and adopted rate recovery which will result in either a regulatory asset or liability. The conservation program is a one-way balancing account that tracks the differences between actual expenses and adopted rate recovery which may result in a regulatory liability if actual conservation expenses are less than adopted over the three year period ending December 31, 2013. As of March 31, 2014 and December 31, 2013, the pension balancing account was a regulatory asset of $3.0 million.  The conservation balancing account was a regulatory liability of $6.3 million as of March 31, 2014 and December 31, 2013.

Commitment_and_Contingencies

Commitment and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitment and Contingencies	'
Commitment and Contingencies	'
	Note 10. Commitment and Contingencies
	Commitments
	The Company has significant commitments to lease certain office spaces and water systems and to purchase water from water wholesalers. These commitments are described in Form 10-K for the year ended December 31, 2013.  As of March 31, 2014, there were no significant changes from December 31, 2013.
	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 recognized a liability of $1.2 million and $1.3 million for all known legal matters as of March 31, 2014 and December 31, 2013, respectively.  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.

Fair_Value_of_Financial_Assets

Fair Value of Financial Assets and Liabilities	3 Months Ended
	Mar. 31, 2014
Fair Value of Financial Assets and Liabilities	'
Fair Value of Financial Assets and Liabilities	'
	Note 11. Fair Value of Financial Assets and Liabilities
	The accounting guidance for fair value measurements and disclosures provides a single definition of fair value and requires certain disclosures about assets and liabilities measured at fair value. A 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:
	Cash equivalents, 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.
		March 31, 2014
				Fair Value
		Cost		Level 1		Level 2		Level 3		Total
	Long -term debt, including current maturities	$	433,590	—		$	526,974	—		$	526,974
	Advances for construction	182,042		—		74,749		—		74,749
	Total	$	615,632	$	—	$	601,723	$	—	$	601,723
				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

Condensed_Consolidating_Financ

Condensed Consolidating Financial Statements	3 Months Ended
	Mar. 31, 2014
Condensed Consolidating Financial Statements	'
Condensed Consolidating Financial Statements	'
	Note 12. 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 the 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 March 31, 2014 and December 31, 2013, the condensed consolidating statements of operations for the three months ended March 31, 2014 and 2013 and the condensed consolidating statements of cash flows for the three months ended March 31, 2014 and 2013 of (i) California Water Service Group, the guarantor of the first mortgage bonds and the parent company; (ii) California Water Service Company, the issuer of the first mortgage bonds and a 100% owned consolidated subsidiary of California Water Service Group; and (iii) the other 100% owned non-guarantor consolidated subsidiaries of California Water Service Group.
	CALIFORNIA WATER SERVICE GROUP
	CONDENSED CONSOLIDATING BALANCE SHEET
	As of March 31, 2014
	(In thousands)
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
	ASSETS
	Utility plant:
	Utility plant	$	1,318		$	2,056,139		$	185,927		$	(7,197	)	$	2,236,187
	Less accumulated depreciation and amortization	(206		)	(676,000		)	(38,505		)	1,642			(713,069		)
	Net utility plant	1,112			1,380,139			147,422			(5,555		)	1,523,118
	Current assets:
	Cash and cash equivalents	512			20,097			1,135			—			21,744
	Receivables and unbilled revenue	—			82,119			8,549			(850		)	89,818
	Receivables from affiliates	17,501			4,245			4			(21,750		)	—
	Other current assets	320			17,114			1,110			—			18,544
	Total current assets	18,333			123,575			10,798			(22,600		)	130,106
	Other assets:
	Regulatory assets	—			251,556			2,789			—			254,345
	Investments in affiliates	554,108			—			—			(554,108		)	—
	Long-term affiliate notes receivable	26,012			—			—			(26,012		)	—
	Other assets	952			47,191			7,081			(205		)	55,019
	Total other assets	581,072			298,747			9,870			(580,325		)	309,364
		$	600,517		$	1,802,461		$	168,090		$	(608,480	)	$	1,962,588
	CAPITALIZATION AND LIABILITIES
	Capitalization:
	Common stockholders’ equity	$	585,984		$	488,279		$	71,304		$	(559,583	)	$	585,984
	Affiliate long-term debt	—			—			26,012			(26,012		)	—
	Long-term debt, less current maturities	—			424,541			1,189			—			425,730
	Total capitalization	585,984			912,820			98,505			(585,595		)	1,011,714
	Current liabilities:
	Current maturities of long-term debt	—			6,146			1,714			—			7,860
	Short-term borrowings	14,015			50,000			—			—			64,015
	Payables to affiliates	—			356			21,394			(21,750		)	—
	Accounts payable	818			47,373			3,296			(756		)	50,731
	Accrued expenses and other liabilities	139			67,043			2,451			—			69,633
	Total current liabilities	14,972			170,918			28,855			(22,506		)	192,239
	Unamortized investment tax credits	—			2,106			—			—			2,106
	Deferred income taxes, net	(439		)	176,564			3,623			(379		)	179,369
	Pension and postretirement benefits other than pensions	—			145,836			—			—			145,836
	Regulatory and other liabilities	—			72,829			8,870			—			81,699
	Advances for construction	—			181,479			563			—			182,042
	Contributions in aid of construction	—			139,909			27,674			—			167,583
		$	600,517		$	1,802,461		$	168,090		$	(608,480	)	$	1,962,588
	CALIFORNIA WATER SERVICE GROUP
	CONDENSED CONSOLIDATING BALANCE SHEET
	As of December 31, 2013
	(In thousands)
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
	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 OPERATIONS
For the three months ended March 31, 2014
(In thousands)
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
Operating revenue	$	—		$	103,749		$	6,766		$	—		$	110,515
Operating expenses:
Operations:
Water production costs	—			43,368			2,034			—			45,402
Administrative and general	—			22,772			2,369			—			25,141
Other	—			14,662			1,840			(126		)	16,376
Maintenance	—			4,823			182			—			5,005
Depreciation and amortization	43			14,954			1,083			(27		)	16,053
Income tax (benefit)	(50		)	(3,348		)	(658		)	217			(3,839		)
Taxes other than income taxes	—			4,650			575			—			5,225
Total operating (income) expenses	(7		)	101,881			7,425			64			109,363
Net operating income (loss)	7			1,868			(659		)	(64		)	1,152
Other Income and Expenses:
Non-regulated revenue	467			4,029			377			(593		)	4,280
Non-regulated expenses, net	—			(3,639		)	(480		)	—			(4,119		)
Income tax (expense) benefit on other income and expense	(190		)	(159		)	64			206			(79		)
Net other income (expense)	277			231			(39		)	(387		)	82
Interest:
Interest expense	79			6,960			503			(467		)	7,075
Less: capitalized interest	—			(341		)	(24		)	—			(365		)
Net interest expense	79			6,619			479			(467		)	6,710
Equity earnings of subsidiaries	(5,681		)	—			—			5,681			—
Net (loss)	$	(5,476	)	$	(4,520	)	$	(1,177	)	$	5,697		$	(5,476	)
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS
For the three months ended March 31, 2013
(In thousands)
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
Operating revenue	$	—		$	104,431		$	7,013		$	—		$	111,444
Operating expenses:
Operations:
Water production costs	—			39,441			2,256			—			41,697
Administrative and general	—			22,609			2,672			—			25,281
Other	—			14,189			1,583			(127		)	15,645
Maintenance	—			3,965			168			—			4,133
Depreciation and amortization	—			13,757			900			(28		)	14,629
Income tax (benefit)	(136		)	(727		)	(629		)	346			(1,146		)
Taxes other than income taxes	—			4,854			581			—			5,435
Total operating (income) expenses	(136		)	98,088			7,531			191			105,674
Net operating income (loss)	136			6,343			(518		)	(191		)	5,770
Other Income and Expenses:
Non-regulated revenue	570			3,182			532			(762		)	3,522
Non-regulated expenses, net	—			(1,920		)	(497		)	—			(2,417		)
Income tax (expense) on other income and expense	(232		)	(514		)	(39		)	334			(451		)
Net other income (expense)	338			748			(4		)	(428		)	654
Interest:
Interest expense	334			7,727			612			(636		)	8,037
Less: capitalized interest	—			(379		)	(161		)	—			(540		)
Net interest expense	334			7,348			451			(636		)	7,497
Equity earnings of subsidiaries	(1,213		)	—			—			1,213			—
Net (loss)	$	(1,073	)	$	(257	)	$	(973	)	$	1,230		$	(1,073	)
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the three months ended March 31, 2014
(In thousands)
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
Operating activities:
Net (loss)	$	(5,476	)	$	(4,520	)	$	(1,177	)	$	5,697		$	(5,476	)
Adjustments to reconcile net (loss) to net cash provided by (used in) operating activities:
Equity earnings of subsidiaries	5,681			—			—			(5,681		)	—
Dividends received from affiliates	7,758			—			—			(7,758		)	—
Depreciation and amortization	43			15,424			1,124			(27		)	16,564
Change in value of life insurance contracts	—			(158		)	—			—			(158		)
Other changes in noncurrent assets and liabilities	772			(9,176		)	(641		)	11			(9,034		)
Changes in operating assets and liabilities:	(229		)	7,582			1,224						8,577
Net cash provided by operating activities	8,549			9,152			530			(7,758		)	10,473
Investing activities:
Utility plant expenditures	—			(22,896		)	(1,724		)	—			(24,620		)
Changes in affiliate advances	(2,989		)	1,510			(181		)	1,660			—
Proceeds from affiliates long-term debt	230			—			—			(230		)	—
Purchase of life insurance	—			(1,674		)	—			—			(1,674		)
Changes in restricted cash and other changes, net	—			418			—			—			418
Net cash (used in) investing activities	(2,759		)	(22,642		)	(1,905		)	1,430			(25,876		)
Financing Activities:
Short-term borrowings	2,200			20,000			—			—			22,200
Repayment of short-term borrowings	(5,000		)	—			—			—			(5,000		)
Changes in affiliate advances	—			356			1,304			(1,660		)	—
Repayment of affiliates long-term borrowings	—			—			(230		)	230			—
Repayment of long-term debt	—			(304		)	(156		)	—			(460		)
Advances and contributions in aid for construction	—			1,735			459			—			2,194
Refunds of advances for construction	—			(1,521		)	(14		)	—			(1,535		)
Dividends paid to non-affiliates	(7,758		)	—			—			—			(7,758		)
Dividends paid to affiliates	—			(7,469		)	(289		)	7,758			—
Net cash (used in) provided by financing activities	(10,558		)	12,797			1,074			6,328			9,641
Change in cash and cash equivalents	(4,768		)	(693		)	(301		)	—			(5,762		)
Cash and cash equivalents at beginning of period	5,280			20,790			1,436			—			27,506
Cash and cash equivalents at end of period	$	512		$	20,097		$	1,135		$	—		$	21,744
CALIFORNIA WATER SERVICE GROUP
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
For the three months ended March 31, 2013
(In thousands)
	Parent			Cal Water			All Other			Consolidating			Consolidated
	Company						Subsidiaries			Adjustments
Operating activities:
Net (loss)	$	(1,073	)	$	(257	)	$	(973	)	$	1,230		$	(1,073	)
Adjustments to reconcile net (loss) to net cash provided by (used in) operating activities:
Equity earnings of subsidiaries	1,213			—			—			(1,213		)	—
Dividends received from affiliates	6,705			—			—			(6,705		)	—
Depreciation and amortization	14			14,192			932			(28		)	15,110
Change in value of life insurance contracts	—			(510		)	—			—			(510		)
Other changes in noncurrent assets and liabilities	77			(63		)	(63		)	11			(38		)
Changes in operating assets and liabilities:
Other changes, net	(466		)	4,853			1,673			—			6,060
Net cash provided by operating activities	6,470			18,215			1,569			(6,705		)	19,549
Investing activities:
Utility plant expenditures	(324		)	(27,161		)	(4,616		)	—			(32,101		)
Net changes in affiliate advances	(4,293		)	91			(243		)	4,445			—
Proceeds from affiliates long-term debt	300			12			—			(312		)	—
Purchase of life insurance	—			(1,539		)	—			—			(1,539		)
Changes in restricted cash and other changes, net	—			108			—			—			108
Net cash (used in) investing activities	(4,317		)	(28,489		)	(4,859		)	4,133			(33,532		)
Financing Activities:
Short-term borrowings	3,800			—			—			—			3,800
Repayment of long-term borrowings	—			(195		)	(160		)	—			(355		)
Net changes in affiliate advances	877			(200		)	3,768			(4,445		)	—
Repayment of affiliates long-term borrowings	(12		)	—			(300		)	312			—
Advances and contributions in aid for construction	—			1,903			13			—			1,916
Refunds of advances for construction	—			(1,592		)	(29		)	—			(1,621		)
Dividends paid to non-affiliates	(6,705		)	—			—			—			(6,705		)
Dividends paid to affiliates	—			(5,989		)	(716		)	6,705			—
Issuance of common stock, net	105,835			—			—			—			105,835
Net cash provided by (used in) financing activities	103,795			(6,073		)	2,576			2,572			102,870
Change in cash and cash equivalents	105,948			(16,347		)	(714		)	—			88,887
Cash and cash equivalents at beginning of period	1,470			34,609			2,711			—			38,790
Cash and cash equivalents at end of period	$	107,418		$	18,262		$	1,997		$	—		$	127,677

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 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 waste water revenue requirements are authorized by the Commissions in the states in which it operates. The revenue requirements are intended to provide the Company an opportunity to recover its operating costs and earn a reasonable 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. 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 cost related to water conservation programs and certain other operation expenses adopted by the CPUC. There is no markup for return or profit for cost-recovery expenses and are generally recognized when expenses are incurred.  Variances (which include the effects of changes in both rate and volume 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.  The variance between adopted costs and actual costs for metered accounts is recorded as a component of revenue with an offsetting entry to a regulatory asset or liability balancing account (transferred individually for each Cal Water District) subject to certain criteria under the accounting for regulated operations being met.
	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 and is 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 in 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.
	The net WRAM and MCBA balances included in regulatory balancing account, assets, and liabilities were:
		March 31,		December 31,
		2014		2013
	Net short-term receivable	$	28,547	$	30,887
	Net long-term receivable	16,716		15,423
	Total receivable	$	45,263	$	46,310
	Net short-term payable	$	2	$	1,032
	Net long-term payable	927		906
	Total payable	$	929	$	1,938
	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 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 $1.4 million as of March 31, 2014 and $1.5 million as of December 31, 2013. This liability is included in “accrued expenses and other liabilities” on the condensed consolidated balance sheets.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash equivalents include highly liquid investments with maturities of three months or less.  Cash and cash equivalents was $21.7 million and $27.5 million as of March 31, 2014 and December 31, 2013, respectively.  Restricted cash was presented on the condensed consolidated balance sheet as “taxes, prepaid expenses and other assets” and was $0.8 million and $1.2 million as of March 31, 2014 and December 31, 2013, respectively.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2014
Summary of Significant Accounting Policies	'
Schedule of net WRAM and MCBA balances included in regulatory balancing account, assets and liabilities	'
		March 31,		December 31,
		2014		2013
	Net short-term receivable	$	28,547	$	30,887
	Net long-term receivable	16,716		15,423
	Total receivable	$	45,263	$	46,310
	Net short-term payable	$	2	$	1,032
	Net long-term payable	927		906
	Total payable	$	929	$	1,938

Equity_Tables

Equity (Tables)	3 Months Ended
	Mar. 31, 2014
Equity	'
Schedule of changes in equity	'
		Total Stockholders’ Equity
	Balance at December 31, 2013	$	598,756
	Common stock issued	—
	Share-based compensation expense	462
	Common stock dividends declared	(7,758		)
	Net loss	(5,476		)
	Balance at March 31, 2014	$	585,984

Net_Loss_Per_Share_Calculation1

Net Loss Per Share Calculations (Tables)	3 Months Ended
	Mar. 31, 2014
Net Loss Per Share Calculations	'
Schedule of SARs which were anti-dilutive	'
		Three Months Ended March 31
		2014			2013
	Net (loss) available to common stockholders	$	(5,476	)	$	(1,073	)
	Weighted average common shares outstanding, basic	47,756			42,248
	Dilutive common stock options (treasury method)	—			—
	Weighted average common shares outstanding, dilutive	47,756			42,248
	Net (loss) per share - basic	$	(0.11	)	$	(0.03	)
	Net (loss) per share - diluted	$	(0.11	)	$	(0.03	)

Pension_Plan_and_Other_Postret1

Pension Plan and Other Postretirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2014
Pension Plan and Other Postretirement Benefits	'
Schedule of components of net periodic benefit costs for the pension plans and other postretirement benefits	'
		Three Months Ended March 31
		Pension Plan						Other Benefits
		2014			2013			2014			2013
	Service cost	$	4,217		$	4,658		$	1,619		$	1,695
	Interest cost	4,726			4,063			1,337			1,109
	Expected return on plan assets	(4,179		)	(3,565		)	(753		)	(598		)
	Recognized net initial APBO (1)	N/A			N/A			N/A			2
	Amortization of prior service cost	1,510			1,541			11			20
	Recognized net actuarial loss	1,003			2,224			775			916
	Net periodic benefit cost	$	7,277		$	8,921		$	2,989		$	3,144
	(1)  APBO - Accumulated postretirement benefit obligation

Fair_Value_of_Financial_Assets1

Fair Value of Financial Assets and Liabilities (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value of Financial Assets and Liabilities	'
Schedule of fair value of long-term debt, including current maturities, and advances for construction	'
		March 31, 2014
				Fair Value
		Cost		Level 1		Level 2		Level 3		Total
	Long -term debt, including current maturities	$	433,590	—		$	526,974	—		$	526,974
	Advances for construction	182,042		—		74,749		—		74,749
	Total	$	615,632	$	—	$	601,723	$	—	$	601,723
				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

Condensed_Consolidating_Financ1

Condensed Consolidating Financial Statements (Tables)	3 Months Ended
	Mar. 31, 2014
Condensed Consolidating Financial Statements	'
Schedule of Condensed Consolidating Balance Sheet	'
	As of March 31, 2014
	(In thousands)
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
	ASSETS
	Utility plant:
	Utility plant	$	1,318		$	2,056,139		$	185,927		$	(7,197	)	$	2,236,187
	Less accumulated depreciation and amortization	(206		)	(676,000		)	(38,505		)	1,642			(713,069		)
	Net utility plant	1,112			1,380,139			147,422			(5,555		)	1,523,118
	Current assets:
	Cash and cash equivalents	512			20,097			1,135			—			21,744
	Receivables and unbilled revenue	—			82,119			8,549			(850		)	89,818
	Receivables from affiliates	17,501			4,245			4			(21,750		)	—
	Other current assets	320			17,114			1,110			—			18,544
	Total current assets	18,333			123,575			10,798			(22,600		)	130,106
	Other assets:
	Regulatory assets	—			251,556			2,789			—			254,345
	Investments in affiliates	554,108			—			—			(554,108		)	—
	Long-term affiliate notes receivable	26,012			—			—			(26,012		)	—
	Other assets	952			47,191			7,081			(205		)	55,019
	Total other assets	581,072			298,747			9,870			(580,325		)	309,364
		$	600,517		$	1,802,461		$	168,090		$	(608,480	)	$	1,962,588
	CAPITALIZATION AND LIABILITIES
	Capitalization:
	Common stockholders’ equity	$	585,984		$	488,279		$	71,304		$	(559,583	)	$	585,984
	Affiliate long-term debt	—			—			26,012			(26,012		)	—
	Long-term debt, less current maturities	—			424,541			1,189			—			425,730
	Total capitalization	585,984			912,820			98,505			(585,595		)	1,011,714
	Current liabilities:
	Current maturities of long-term debt	—			6,146			1,714			—			7,860
	Short-term borrowings	14,015			50,000			—			—			64,015
	Payables to affiliates	—			356			21,394			(21,750		)	—
	Accounts payable	818			47,373			3,296			(756		)	50,731
	Accrued expenses and other liabilities	139			67,043			2,451			—			69,633
	Total current liabilities	14,972			170,918			28,855			(22,506		)	192,239
	Unamortized investment tax credits	—			2,106			—			—			2,106
	Deferred income taxes, net	(439		)	176,564			3,623			(379		)	179,369
	Pension and postretirement benefits other than pensions	—			145,836			—			—			145,836
	Regulatory and other liabilities	—			72,829			8,870			—			81,699
	Advances for construction	—			181,479			563			—			182,042
	Contributions in aid of construction	—			139,909			27,674			—			167,583
		$	600,517		$	1,802,461		$	168,090		$	(608,480	)	$	1,962,588
	As of December 31, 2013
	(In thousands)
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
	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	'
	For the three months ended March 31, 2014
	(In thousands)
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
	Operating revenue	$	—		$	103,749		$	6,766		$	—		$	110,515
	Operating expenses:
	Operations:
	Water production costs	—			43,368			2,034			—			45,402
	Administrative and general	—			22,772			2,369			—			25,141
	Other	—			14,662			1,840			(126		)	16,376
	Maintenance	—			4,823			182			—			5,005
	Depreciation and amortization	43			14,954			1,083			(27		)	16,053
	Income tax (benefit)	(50		)	(3,348		)	(658		)	217			(3,839		)
	Taxes other than income taxes	—			4,650			575			—			5,225
	Total operating (income) expenses	(7		)	101,881			7,425			64			109,363
	Net operating income (loss)	7			1,868			(659		)	(64		)	1,152
	Other Income and Expenses:
	Non-regulated revenue	467			4,029			377			(593		)	4,280
	Non-regulated expenses, net	—			(3,639		)	(480		)	—			(4,119		)
	Income tax (expense) benefit on other income and expense	(190		)	(159		)	64			206			(79		)
	Net other income (expense)	277			231			(39		)	(387		)	82
	Interest:
	Interest expense	79			6,960			503			(467		)	7,075
	Less: capitalized interest	—			(341		)	(24		)	—			(365		)
	Net interest expense	79			6,619			479			(467		)	6,710
	Equity earnings of subsidiaries	(5,681		)	—			—			5,681			—
	Net (loss)	$	(5,476	)	$	(4,520	)	$	(1,177	)	$	5,697		$	(5,476	)
	For the three months ended March 31, 2013
	(In thousands)
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
	Operating revenue	$	—		$	104,431		$	7,013		$	—		$	111,444
	Operating expenses:
	Operations:
	Water production costs	—			39,441			2,256			—			41,697
	Administrative and general	—			22,609			2,672			—			25,281
	Other	—			14,189			1,583			(127		)	15,645
	Maintenance	—			3,965			168			—			4,133
	Depreciation and amortization	—			13,757			900			(28		)	14,629
	Income tax (benefit)	(136		)	(727		)	(629		)	346			(1,146		)
	Taxes other than income taxes	—			4,854			581			—			5,435
	Total operating (income) expenses	(136		)	98,088			7,531			191			105,674
	Net operating income (loss)	136			6,343			(518		)	(191		)	5,770
	Other Income and Expenses:
	Non-regulated revenue	570			3,182			532			(762		)	3,522
	Non-regulated expenses, net	—			(1,920		)	(497		)	—			(2,417		)
	Income tax (expense) on other income and expense	(232		)	(514		)	(39		)	334			(451		)
	Net other income (expense)	338			748			(4		)	(428		)	654
	Interest:
	Interest expense	334			7,727			612			(636		)	8,037
	Less: capitalized interest	—			(379		)	(161		)	—			(540		)
	Net interest expense	334			7,348			451			(636		)	7,497
	Equity earnings of subsidiaries	(1,213		)	—			—			1,213			—
	Net (loss)	$	(1,073	)	$	(257	)	$	(973	)	$	1,230		$	(1,073	)
Schedule of Condensed Consolidating Statement of Cash Flows	'
	For the three months ended March 31, 2014
	(In thousands)
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
	Operating activities:
	Net (loss)	$	(5,476	)	$	(4,520	)	$	(1,177	)	$	5,697		$	(5,476	)
	Adjustments to reconcile net (loss) to net cash provided by (used in) operating activities:
	Equity earnings of subsidiaries	5,681			—			—			(5,681		)	—
	Dividends received from affiliates	7,758			—			—			(7,758		)	—
	Depreciation and amortization	43			15,424			1,124			(27		)	16,564
	Change in value of life insurance contracts	—			(158		)	—			—			(158		)
	Other changes in noncurrent assets and liabilities	772			(9,176		)	(641		)	11			(9,034		)
	Changes in operating assets and liabilities:	(229		)	7,582			1,224						8,577
	Net cash provided by operating activities	8,549			9,152			530			(7,758		)	10,473
	Investing activities:
	Utility plant expenditures	—			(22,896		)	(1,724		)	—			(24,620		)
	Changes in affiliate advances	(2,989		)	1,510			(181		)	1,660			—
	Proceeds from affiliates long-term debt	230			—			—			(230		)	—
	Purchase of life insurance	—			(1,674		)	—			—			(1,674		)
	Changes in restricted cash and other changes, net	—			418			—			—			418
	Net cash (used in) investing activities	(2,759		)	(22,642		)	(1,905		)	1,430			(25,876		)
	Financing Activities:
	Short-term borrowings	2,200			20,000			—			—			22,200
	Repayment of short-term borrowings	(5,000		)	—			—			—			(5,000		)
	Changes in affiliate advances	—			356			1,304			(1,660		)	—
	Repayment of affiliates long-term borrowings	—			—			(230		)	230			—
	Repayment of long-term debt	—			(304		)	(156		)	—			(460		)
	Advances and contributions in aid for construction	—			1,735			459			—			2,194
	Refunds of advances for construction	—			(1,521		)	(14		)	—			(1,535		)
	Dividends paid to non-affiliates	(7,758		)	—			—			—			(7,758		)
	Dividends paid to affiliates	—			(7,469		)	(289		)	7,758			—
	Net cash (used in) provided by financing activities	(10,558		)	12,797			1,074			6,328			9,641
	Change in cash and cash equivalents	(4,768		)	(693		)	(301		)	—			(5,762		)
	Cash and cash equivalents at beginning of period	5,280			20,790			1,436			—			27,506
	Cash and cash equivalents at end of period	$	512		$	20,097		$	1,135		$	—		$	21,744
	For the three months ended March 31, 2013
	(In thousands)
		Parent			Cal Water			All Other			Consolidating			Consolidated
		Company						Subsidiaries			Adjustments
	Operating activities:
	Net (loss)	$	(1,073	)	$	(257	)	$	(973	)	$	1,230		$	(1,073	)
	Adjustments to reconcile net (loss) to net cash provided by (used in) operating activities:
	Equity earnings of subsidiaries	1,213			—			—			(1,213		)	—
	Dividends received from affiliates	6,705			—			—			(6,705		)	—
	Depreciation and amortization	14			14,192			932			(28		)	15,110
	Change in value of life insurance contracts	—			(510		)	—			—			(510		)
	Other changes in noncurrent assets and liabilities	77			(63		)	(63		)	11			(38		)
	Changes in operating assets and liabilities:
	Other changes, net	(466		)	4,853			1,673			—			6,060
	Net cash provided by operating activities	6,470			18,215			1,569			(6,705		)	19,549
	Investing activities:
	Utility plant expenditures	(324		)	(27,161		)	(4,616		)	—			(32,101		)
	Net changes in affiliate advances	(4,293		)	91			(243		)	4,445			—
	Proceeds from affiliates long-term debt	300			12			—			(312		)	—
	Purchase of life insurance	—			(1,539		)	—			—			(1,539		)
	Changes in restricted cash and other changes, net	—			108			—			—			108
	Net cash (used in) investing activities	(4,317		)	(28,489		)	(4,859		)	4,133			(33,532		)
	Financing Activities:
	Short-term borrowings	3,800			—			—			—			3,800
	Repayment of long-term borrowings	—			(195		)	(160		)	—			(355		)
	Net changes in affiliate advances	877			(200		)	3,768			(4,445		)	—
	Repayment of affiliates long-term borrowings	(12		)	—			(300		)	312			—
	Advances and contributions in aid for construction	—			1,903			13			—			1,916
Refunds of advances for construction	—			(1,592		)	(29		)	—			(1,621		)
Dividends paid to non-affiliates	(6,705		)	—			—			—			(6,705		)
Dividends paid to affiliates	—			(5,989		)	(716		)	6,705			—
Issuance of common stock, net	105,835			—			—			—			105,835
Net cash provided by (used in) financing activities	103,795			(6,073		)	2,576			2,572			102,870
Change in cash and cash equivalents	105,948			(16,347		)	(714		)	—			88,887
Cash and cash equivalents at beginning of period	1,470			34,609			2,711			—			38,790
Cash and cash equivalents at end of period	$	107,418		$	18,262		$	1,997		$	—		$	127,677

Organization_and_Operations_an1

Organization and Operations and Basis of Presentation (Details)	3 Months Ended
	Mar. 31, 2014
	segment
Organization and Operations and Basis of Presentation	'
Number of reportable segments	1

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended
	Mar. 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	1,400,000	1,500,000
Regulatory Assets and Liabilities	'	'
Net short-term receivable	28,547,000	30,887,000
Net long-term receivable	254,345,000	251,681,000
Net short-term payable	6,130,000	1,827,000
Net long-term payable	81,699,000	86,455,000
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	'
Net WRAM and MCBA accounts payable	'	'
Regulatory Assets and Liabilities	'	'
Net short-term payable	2,000	1,032,000
Net long-term payable	927,000	906,000
Total payable	929,000	1,938,000
Net WRAM and MCBA accounts receivable	'	'
Regulatory Assets and Liabilities	'	'
Net short-term receivable	28,547,000	30,887,000
Net long-term receivable	16,716,000	15,423,000
Total receivable	$45,263,000	$46,310,000

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details 2) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
Cash and Cash Equivalents	'	'	'	'
Carrying value of cash and cash equivalents	$21,744,000	$27,506,000	$127,677,000	$38,790,000
Carrying value of restricted cash	$800,000	$1,200,000	'	'

Stockbased_Compensation_Detail

Stock-based Compensation (Details) (Equity Incentive Plan, USD $)

3 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

In Millions, except Share data, unless otherwise specified

Mar. 31, 2014

Mar. 31, 2013

Apr. 27, 2005

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Maximum

Restricted Stock Awards (RSAs)

Restricted Stock Awards (RSAs)

Restricted Stock Awards (RSAs)

Restricted Stock Awards (RSAs)

Restricted Stock Awards (RSAs)

Restricted Stock Unit Awards (RSUs)

Restricted Stock Unit Awards (RSUs)

Restricted Stock Unit Awards (RSUs)

Restricted Stock Unit Awards (RSUs)

Restricted Stock Unit Awards (RSUs)

Director

Employees

Employees

Officers

Officers

Officers

Officers

Minimum

Maximum

Stock-based Compensation

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares authorized to be issued under the plan

'

'

2,000,000

'

'

'

'

'

'

'

'

'

'

Awards granted (in shares)

'

'

'

58,378

70,557

'

'

'

'

37,143

50,267

'

'

Awards cancelled (in shares)

'

'

'

5,376

'

'

'

'

'

'

'

'

'

Vesting period

'

'

'

'

'

'12 months

'36 months

'36 months

'3 years

'

'

'

'

Expiration period of award

'

'

'

'

'

'

'

'

'

'3 years

'3 years

'

'

Weighted average grant date fair value (in dollars per share)

'

'

'

$23.61

$20.62

'

'

'

'

'

'

'

'

Options vested on anniversary date (as a percent)

'

'

'

'

'

'

'

'

'

'

'

0.00%

200.00%

Compensation expense

'

'

'

'

'

'

'

'

'

'

'

'

'

Recorded compensation costs for the RSAs and RSUs

$0.50

$0.40

'

'

'

'

'

'

'

'

'

'

'

Equity_Details

Equity (Details) (USD $)	0 Months Ended	3 Months Ended
	Mar. 26, 2013	Mar. 31, 2014	Mar. 31, 2013
Changes in total stockholders' equity	'	'	'
Balance at the beginning of the period	'	$598,756,000	'
Share-based compensation expense	'	462,000	'
Common stock dividends declared	'	-7,758,000	'
Net (loss)	'	-5,476,000	-1,073,000
Balance at the end of the period	'	585,984,000	'
Common stock sold in an underwritten public offering (in shares)	5,750,000	'	'
Proceeds from common stock sold in an underwritten public offering	105,800,000	'	105,835,000
Underwriting discounts and commissions and offering expenses	$4,900,000	'	'

Equity_Details_2

Equity (Details 2) (USD $)	1 Months Ended
In Millions, unless otherwise specified	Apr. 30, 2013
California Water Service Group	'
Equity	'
Repayment on line of credit	$68.30
Cal Water	'
Equity	'
Repayment on line of credit	$25

Net_Loss_Per_Share_Calculation2

Net Loss Per Share Calculations (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net Loss Per Share Calculations	'	'
Net (loss) available to common stockholders	($5,476)	($1,073)
Weighted average common shares outstanding, basic	47,756,000	42,248,000
Weighted average common shares outstanding, dilutive	47,756,000	42,248,000
Net (loss) per share - basic (in dollars per share)	($0.11)	($0.03)
Net (loss) per share - diluted (in dollars per share)	($0.11)	($0.03)
Stock Appreciation Rights	'	'
Net Loss per share calculations	'	'
Anti-dilutive shares	212,920	333,856

Pension_Plan_and_Other_Postret2

Pension Plan and Other Postretirement Benefits (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Pension Plan and Other Postretirement Benefits	'	'
Cash payments by the entity related to pension plans and other postretirement benefits	$7,700,000	$7,500,000
Pension plans	'	'
Components of the pension plans and other postretirement benefits	'	'
Estimated cash contributions in the current fiscal year	26,800,000	'
Service cost	4,217,000	4,658,000
Interest cost	4,726,000	4,063,000
Expected return on plan assets	-4,179,000	-3,565,000
Amortization of prior service cost	1,510,000	1,541,000
Recognized net actuarial loss	1,003,000	2,224,000
Net periodic benefit cost	7,277,000	8,921,000
Other Benefits	'	'
Components of the pension plans and other postretirement benefits	'	'
Estimated cash contributions in the current fiscal year	9,600,000	'
Service cost	1,619,000	1,695,000
Interest cost	1,337,000	1,109,000
Expected return on plan assets	-753,000	-598,000
Recognized net initial APBO	'	2,000
Amortization of prior service cost	11,000	20,000
Recognized net actuarial loss	775,000	916,000
Net periodic benefit cost	$2,989,000	$3,144,000

Shortterm_and_Longterm_Borrowi1

Short-term and Long-term Borrowings (Details) (USD $)

Jun. 29, 2011

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2013

Jun. 29, 2011

Jun. 29, 2011

Mar. 31, 2014

Dec. 31, 2013

In Millions, unless otherwise specified

LIBOR

Minimum

Minimum

Maximum

Maximum

California Water Service Group

California Water Service Group

California Water Service Group

California Water Service Group

Cal Water

Cal Water

Cal Water

LIBOR

LIBOR

Short-term borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity

$400

'

'

'

'

'

'

'

'

$100

$300

'

'

Period within which borrowings are to be repaid

'

'

'

'

'

'

'

'

'

'

'12 months

'

'

Basis of interest rate

'

'LIBOR

'

'

'

'

'

'

'

'

'

'

'

Interest rate margin (as a percent)

'

'

'

0.73%

'

0.95%

'

'

'

'

'

'

'

Commitment fee (as a percent)

'

'

0.08%

'

0.13%

'

'

'

'

'

'

'

'

Amount outstanding under line of credit

'

'

'

'

'

'

$14

$16.80

'

'

'

$50

$30

Average borrowing rate (as a percent)

'

'

'

'

'

'

1.31%

'

2.26%

'

'

'

'

Income_Taxes_Details

Income Taxes (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Income taxes	'	'
Valuation allowance	$0	'
Federal	'	'
Income taxes	'	'
Net operating loss	14.8	14.8
State	'	'
Income taxes	'	'
Net operating loss	$42	$42

Regulatory_Assets_and_Liabilit1

Regulatory Assets and Liabilities (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2011
Regulatory Assets and Liabilities	'	'	'
Portion of litigation proceeds received by Cal Water to replace infrastructure damaged by the gasoline additive Methyl tert-butyl ether (MTBE)	'	'	$34,200,000
Reclassification from other long-term liabilities to Contributions in Aid of Construction	'	28,300,000	'
Amount spent on MTBE legal services	'	900,000	'
Litigation proceeds used for legal services	300,000	'	'
MTBE other long-term liabilities	4,700,000	'	'
Conservation costs	'	'	'
Balancing account disclosures	'	'	'
Period considered while calculating regulatory liability	'3 years	'	'
Pension costs	'	'	'
Balancing account disclosures	'	'	'
Regulatory liabilities	6,300,000	6,300,000	'
Pension costs	'	'	'
Balancing account disclosures	'	'	'
Regulatory asset	$3,000,000	$3,000,000	'

Commitment_and_Contingencies_D

Commitment and Contingencies (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, unless otherwise specified
Commitment and Contingencies	'	'
Contingency loss recognized liability	$1.20	$1.30

Fair_Value_of_Financial_Assets2

Fair Value of Financial Assets and Liabilities (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Fair Value of Financial Assets and Liabilities	'	'
Risk premium (as a percent)	1.19%	'
Advances for construction	$182,042	$183,393
Level 2	'	'
Fair Value of Financial Assets and Liabilities	'	'
Long-term debt, including current maturities	526,974	511,146
Advances for construction	74,749	73,389
Total liabilities	601,723	584,535
Total	'	'
Fair Value of Financial Assets and Liabilities	'	'
Long-term debt, including current maturities	526,974	511,146
Advances for construction	74,749	73,389
Total liabilities	601,723	584,535
Cost	'	'
Fair Value of Financial Assets and Liabilities	'	'
Long-term debt, including current maturities	433,590	434,050
Advances for construction	182,042	183,393
Total liabilities	$615,632	$617,443

Condensed_Consolidating_Financ2

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

Condensed_Consolidating_Financ3

Condensed Consolidating Financial Statements (Details 2) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Utility plant:	'	'	'	'
Utility plant	$2,236,187	$2,213,328	'	'
Less accumulated depreciation and amortization	-713,069	-697,497	'	'
Net utility plant	1,523,118	1,515,831	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	21,744	27,506	127,677	38,790
Receivables and unbilled revenue	89,818	'	'	'
Receivables	'	98,089	'	'
Other current assets	18,544	13,895	'	'
Total current assets	130,106	139,490	'	'
Other assets:	'	'	'	'
Regulatory assets	254,345	251,681	'	'
Other assets	55,019	52,853	'	'
Total other assets	309,364	304,534	'	'
Total assets	1,962,588	1,959,855	'	'
Capitalization:	'	'	'	'
Common stockholders' equity	585,984	598,756	'	'
Long-term debt, less current maturities	425,730	426,142	'	'
Total capitalization	1,011,714	1,024,898	'	'
Current liabilities:	'	'	'	'
Current maturities of long-term debt	7,860	7,908	'	'
Short-term borrowings	64,015	46,815	'	'
Accounts payable	50,731	55,087	'	'
Accrued expenses and other liabilities	69,633	56,774	'	'
Total current liabilities	192,239	166,584	'	'
Unamortized investment tax credits	2,106	2,106	'	'
Deferred income taxes, net	179,369	183,245	'	'
Pension and postretirement benefits other than pensions	145,836	145,451	'	'
Regulatory and other liabilities	81,699	86,455	'	'
Advances for construction	182,042	183,393	'	'
Contributions in aid of construction	167,583	167,723	'	'
Total capitalization and liabilities	1,962,588	1,959,855	'	'
Parent Company	'	'	'	'
Utility plant:	'	'	'	'
Utility plant	1,318	1,318	'	'
Less accumulated depreciation and amortization	-206	-164	'	'
Net utility plant	1,112	1,154	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	512	5,280	107,418	1,470
Receivables	'	-756	'	'
Receivables from affiliates	17,501	16,747	'	'
Other current assets	320	'	'	'
Total current assets	18,333	21,271	'	'
Other assets:	'	'	'	'
Investments in affiliates	554,108	565,347	'	'
Long-term affiliate notes receivable	26,012	26,255	'	'
Other assets	952	1,120	'	'
Total other assets	581,072	592,722	'	'
Total assets	600,517	615,147	'	'
Capitalization:	'	'	'	'
Common stockholders' equity	585,984	598,756	'	'
Total capitalization	585,984	598,756	'	'
Current liabilities:	'	'	'	'
Short-term borrowings	14,015	16,815	'	'
Payables to affiliates	'	48	'	'
Accounts payable	818	'	'	'
Accrued expenses and other liabilities	139	107	'	'
Total current liabilities	14,972	16,970	'	'
Deferred income taxes, net	-439	-579	'	'
Total capitalization and liabilities	600,517	615,147	'	'
Cal Water	'	'	'	'
Utility plant:	'	'	'	'
Utility plant	2,056,139	2,034,935	'	'
Less accumulated depreciation and amortization	-676,000	-661,780	'	'
Net utility plant	1,380,139	1,373,155	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	20,097	20,790	18,262	34,609
Receivables and unbilled revenue	82,119	'	'	'
Receivables	'	90,008	'	'
Receivables from affiliates	4,245	5,755	'	'
Other current assets	17,114	13,011	'	'
Total current assets	123,575	129,564	'	'
Other assets:	'	'	'	'
Regulatory assets	251,556	248,938	'	'
Other assets	47,191	44,827	'	'
Total other assets	298,747	293,765	'	'
Total assets	1,802,461	1,796,484	'	'
Capitalization:	'	'	'	'
Common stockholders' equity	488,279	500,290	'	'
Long-term debt, less current maturities	424,541	424,854	'	'
Total capitalization	912,820	925,144	'	'
Current liabilities:	'	'	'	'
Current maturities of long-term debt	6,146	6,137	'	'
Short-term borrowings	50,000	30,000	'	'
Payables to affiliates	356	'	'	'
Accounts payable	47,373	51,764	'	'
Accrued expenses and other liabilities	67,043	55,346	'	'
Total current liabilities	170,918	143,247	'	'
Unamortized investment tax credits	2,106	2,106	'	'
Deferred income taxes, net	176,564	179,870	'	'
Pension and postretirement benefits other than pensions	145,836	145,451	'	'
Regulatory and other liabilities	72,829	77,627	'	'
Advances for construction	181,479	182,776	'	'
Contributions in aid of construction	139,909	140,263	'	'
Total capitalization and liabilities	1,802,461	1,796,484	'	'
All Other Subsidiaries	'	'	'	'
Utility plant:	'	'	'	'
Utility plant	185,927	184,272	'	'
Less accumulated depreciation and amortization	-38,505	-37,168	'	'
Net utility plant	147,422	147,104	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	1,135	1,436	1,997	2,711
Receivables and unbilled revenue	8,549	'	'	'
Receivables	'	8,931	'	'
Receivables from affiliates	4	'	'	'
Other current assets	1,110	884	'	'
Total current assets	10,798	11,251	'	'
Other assets:	'	'	'	'
Regulatory assets	2,789	2,743	'	'
Other assets	7,081	7,111	'	'
Total other assets	9,870	9,854	'	'
Total assets	168,090	168,209	'	'
Capitalization:	'	'	'	'
Common stockholders' equity	71,304	70,548	'	'
Affiliate long-term debt	26,012	26,255	'	'
Long-term debt, less current maturities	1,189	1,288	'	'
Total capitalization	98,505	98,091	'	'
Current liabilities:	'	'	'	'
Current maturities of long-term debt	1,714	1,771	'	'
Payables to affiliates	21,394	22,454	'	'
Accounts payable	3,296	3,323	'	'
Accrued expenses and other liabilities	2,451	1,321	'	'
Total current liabilities	28,855	28,869	'	'
Deferred income taxes, net	3,623	4,344	'	'
Regulatory and other liabilities	8,870	8,828	'	'
Advances for construction	563	617	'	'
Contributions in aid of construction	27,674	27,460	'	'
Total capitalization and liabilities	168,090	168,209	'	'
Consolidating Adjustments	'	'	'	'
Utility plant:	'	'	'	'
Utility plant	-7,197	-7,197	'	'
Less accumulated depreciation and amortization	1,642	1,615	'	'
Net utility plant	-5,555	-5,582	'	'
Current assets:	'	'	'	'
Receivables and unbilled revenue	-850	'	'	'
Receivables	'	-94	'	'
Receivables from affiliates	-21,750	-22,502	'	'
Total current assets	-22,600	-22,596	'	'
Other assets:	'	'	'	'
Investments in affiliates	-554,108	-565,347	'	'
Long-term affiliate notes receivable	-26,012	-26,255	'	'
Other assets	-205	-205	'	'
Total other assets	-580,325	-591,807	'	'
Total assets	-608,480	-619,985	'	'
Capitalization:	'	'	'	'
Common stockholders' equity	-559,583	-570,838	'	'
Affiliate long-term debt	-26,012	-26,255	'	'
Total capitalization	-585,595	-597,093	'	'
Current liabilities:	'	'	'	'
Payables to affiliates	-21,750	-22,502	'	'
Accounts payable	-756	'	'	'
Total current liabilities	-22,506	-22,502	'	'
Deferred income taxes, net	-379	-390	'	'
Total capitalization and liabilities	($608,480)	($619,985)	'	'

Condensed_Consolidating_Financ4

Condensed Consolidating Financial Statements (Details 3) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Condensed Consolidating Financial Statements	'	'
Operating revenue	$110,515	$111,444
Operations:	'	'
Water production costs	45,402	41,697
Administrative and general	25,141	25,281
Other	16,376	15,645
Maintenance	5,005	4,133
Depreciation and amortization	16,053	14,629
Income tax (benefit)	-3,839	-1,146
Taxes other than income taxes	5,225	5,435
Total operating expenses	109,363	105,674
Net operating income	1,152	5,770
Other Income and Expenses:	'	'
Non-regulated revenue	4,280	3,522
Non-regulated expenses, net	-4,119	-2,417
Income tax (expense) benefit on other income and expense	-79	-451
Net other income	82	654
Interest:	'	'
Interest expense	7,075	8,037
Less: capitalized interest	-365	-540
Net interest expense	6,710	7,497
Net loss	-5,476	-1,073
Parent Company	'	'
Operations:	'	'
Depreciation and amortization	43	'
Income tax (benefit)	-50	-136
Total operating expenses	-7	-136
Net operating income	7	136
Other Income and Expenses:	'	'
Non-regulated revenue	467	570
Income tax (expense) benefit on other income and expense	-190	-232
Net other income	277	338
Interest:	'	'
Interest expense	79	334
Net interest expense	79	334
Equity earnings of subsidiaries	-5,681	-1,213
Net loss	-5,476	-1,073
Cal Water	'	'
Condensed Consolidating Financial Statements	'	'
Operating revenue	103,749	104,431
Operations:	'	'
Water production costs	43,368	39,441
Administrative and general	22,772	22,609
Other	14,662	14,189
Maintenance	4,823	3,965
Depreciation and amortization	14,954	13,757
Income tax (benefit)	-3,348	-727
Taxes other than income taxes	4,650	4,854
Total operating expenses	101,881	98,088
Net operating income	1,868	6,343
Other Income and Expenses:	'	'
Non-regulated revenue	4,029	3,182
Non-regulated expenses, net	-3,639	-1,920
Income tax (expense) benefit on other income and expense	-159	-514
Net other income	231	748
Interest:	'	'
Interest expense	6,960	7,727
Less: capitalized interest	-341	-379
Net interest expense	6,619	7,348
Net loss	-4,520	-257
All Other Subsidiaries	'	'
Condensed Consolidating Financial Statements	'	'
Operating revenue	6,766	7,013
Operations:	'	'
Water production costs	2,034	2,256
Administrative and general	2,369	2,672
Other	1,840	1,583
Maintenance	182	168
Depreciation and amortization	1,083	900
Income tax (benefit)	-658	-629
Taxes other than income taxes	575	581
Total operating expenses	7,425	7,531
Net operating income	-659	-518
Other Income and Expenses:	'	'
Non-regulated revenue	377	532
Non-regulated expenses, net	-480	-497
Income tax (expense) benefit on other income and expense	64	-39
Net other income	-39	-4
Interest:	'	'
Interest expense	503	612
Less: capitalized interest	-24	-161
Net interest expense	479	451
Net loss	-1,177	-973
Consolidating Adjustments	'	'
Operations:	'	'
Other	-126	-127
Depreciation and amortization	-27	-28
Income tax (benefit)	217	346
Total operating expenses	64	191
Net operating income	-64	-191
Other Income and Expenses:	'	'
Non-regulated revenue	-593	-762
Income tax (expense) benefit on other income and expense	206	334
Net other income	-387	-428
Interest:	'	'
Interest expense	-467	-636
Net interest expense	-467	-636
Equity earnings of subsidiaries	5,681	1,213
Net loss	$5,697	$1,230

Condensed_Consolidating_Financ5

Condensed Consolidating Financial Statements (Details 4) (USD $)	0 Months Ended	3 Months Ended
In Thousands, unless otherwise specified	Mar. 26, 2013	Mar. 31, 2014	Mar. 31, 2013
Operating activities:	'	'	'
Net (loss) available to common stockholders	'	($5,476)	($1,073)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'	'
Depreciation and amortization	'	16,564	15,110
Change in value of life insurance contracts	'	-158	-510
Other changes in noncurrent assets and liabilities	'	-9,034	-38
Changes in operating assets and liabilities:	'	'	'
Other changes, net	'	'	6,060
Changes in operating assets and liabilities:	'	8,577	'
Net cash provided by operating activities	'	10,473	19,549
Investing activities:	'	'	'
Utility plant expenditures	'	-24,620	-32,101
Purchase of life insurance	'	-1,674	-1,539
Changes in restricted cash and other changes, net	'	418	108
Net cash (used in) investing activities	'	-25,876	-33,532
Financing Activities:	'	'	'
Short-term borrowings	'	22,200	3,800
Repayment of short-term borrowings	'	-5,000	'
Repayment of long-term debt	'	-460	-355
Advances and contributions in aid for construction	'	2,194	1,916
Refunds of advances for construction	'	-1,535	-1,621
Dividends paid to non-affiliates	'	-7,758	-6,705
Issuance of common stock, net	105,800	'	105,835
Net cash provided by financing activities	'	9,641	102,870
Change in cash and cash equivalents	'	-5,762	88,887
Cash and cash equivalents at beginning of period	'	27,506	38,790
Cash and cash equivalents at end of period	'	21,744	127,677
Parent Company	'	'	'
Operating activities:	'	'	'
Net (loss) available to common stockholders	'	-5,476	-1,073
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'	'
Equity earnings of subsidiaries	'	5,681	1,213
Dividends received from affiliates	'	7,758	6,705
Depreciation and amortization	'	43	14
Other changes in noncurrent assets and liabilities	'	772	77
Changes in operating assets and liabilities:	'	'	'
Other changes, net	'	'	-466
Changes in operating assets and liabilities:	'	-229	'
Net cash provided by operating activities	'	8,549	6,470
Investing activities:	'	'	'
Utility plant expenditures	'	'	-324
Changes in affiliate advances	'	-2,989	-4,293
Proceeds from affiliates long-term debt	'	230	300
Net cash (used in) investing activities	'	-2,759	-4,317
Financing Activities:	'	'	'
Short-term borrowings	'	2,200	3,800
Repayment of short-term borrowings	'	-5,000	'
Changes in affiliate advances	'	'	877
Repayment of affiliates long-term borrowings	'	'	-12
Dividends paid to non-affiliates	'	-7,758	-6,705
Issuance of common stock, net	'	'	105,835
Net cash provided by financing activities	'	-10,558	103,795
Change in cash and cash equivalents	'	-4,768	105,948
Cash and cash equivalents at beginning of period	'	5,280	1,470
Cash and cash equivalents at end of period	'	512	107,418
Cal Water	'	'	'
Operating activities:	'	'	'
Net (loss) available to common stockholders	'	-4,520	-257
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'	'
Depreciation and amortization	'	15,424	14,192
Change in value of life insurance contracts	'	-158	-510
Other changes in noncurrent assets and liabilities	'	-9,176	-63
Changes in operating assets and liabilities:	'	'	'
Other changes, net	'	'	4,853
Changes in operating assets and liabilities:	'	7,582	'
Net cash provided by operating activities	'	9,152	18,215
Investing activities:	'	'	'
Utility plant expenditures	'	-22,896	-27,161
Changes in affiliate advances	'	1,510	91
Proceeds from affiliates long-term debt	'	'	12
Purchase of life insurance	'	-1,674	-1,539
Changes in restricted cash and other changes, net	'	418	108
Net cash (used in) investing activities	'	-22,642	-28,489
Financing Activities:	'	'	'
Short-term borrowings	'	20,000	'
Changes in affiliate advances	'	356	-200
Repayment of long-term debt	'	-304	-195
Advances and contributions in aid for construction	'	1,735	1,903
Refunds of advances for construction	'	-1,521	-1,592
Dividends paid to affiliates	'	-7,469	-5,989
Net cash provided by financing activities	'	12,797	-6,073
Change in cash and cash equivalents	'	-693	-16,347
Cash and cash equivalents at beginning of period	'	20,790	34,609
Cash and cash equivalents at end of period	'	20,097	18,262
All Other Subsidiaries	'	'	'
Operating activities:	'	'	'
Net (loss) available to common stockholders	'	-1,177	-973
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'	'
Depreciation and amortization	'	1,124	932
Other changes in noncurrent assets and liabilities	'	-641	-63
Changes in operating assets and liabilities:	'	'	'
Other changes, net	'	'	1,673
Changes in operating assets and liabilities:	'	1,224	'
Net cash provided by operating activities	'	530	1,569
Investing activities:	'	'	'
Utility plant expenditures	'	-1,724	-4,616
Changes in affiliate advances	'	-181	-243
Net cash (used in) investing activities	'	-1,905	-4,859
Financing Activities:	'	'	'
Changes in affiliate advances	'	1,304	3,768
Repayment of affiliates long-term borrowings	'	-230	-300
Repayment of long-term debt	'	-156	-160
Advances and contributions in aid for construction	'	459	13
Refunds of advances for construction	'	-14	-29
Dividends paid to affiliates	'	-289	-716
Net cash provided by financing activities	'	1,074	2,576
Change in cash and cash equivalents	'	-301	-714
Cash and cash equivalents at beginning of period	'	1,436	2,711
Cash and cash equivalents at end of period	'	1,135	1,997
Consolidating Adjustments	'	'	'
Operating activities:	'	'	'
Net (loss) available to common stockholders	'	5,697	1,230
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'	'
Equity earnings of subsidiaries	'	-5,681	-1,213
Dividends received from affiliates	'	-7,758	-6,705
Depreciation and amortization	'	-27	-28
Other changes in noncurrent assets and liabilities	'	11	11
Changes in operating assets and liabilities:	'	'	'
Net cash provided by operating activities	'	-7,758	-6,705
Investing activities:	'	'	'
Changes in affiliate advances	'	1,660	4,445
Proceeds from affiliates long-term debt	'	-230	-312
Net cash (used in) investing activities	'	1,430	4,133
Financing Activities:	'	'	'
Changes in affiliate advances	'	-1,660	-4,445
Repayment of affiliates long-term borrowings	'	230	312
Dividends paid to affiliates	'	7,758	6,705
Net cash provided by financing activities	'	$6,328	$2,572