Artesian Resources (ARTNA) 10-Q 7 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Sep. 30, 2014	Nov. 03, 2014	Jun. 30, 2013	Nov. 03, 2014	Jun. 30, 2013
		Class A Stock [Member]	Class A Stock [Member]	Class B Stock [Member]	Class B Stock [Member]
Entity Information [Line Items]	'	'	'	'	'
Entity Registrant Name	'Artesian Resources Corporation	'	'	'	'
Entity Central Index Key	'0000863110	'	'	'	'
Current Fiscal Year End Date	'--12-31	'	'	'	'
Entity Well-known Seasoned Issuer	'No	'	'	'	'
Entity Voluntary Filers	'No	'	'	'	'
Entity Current Reporting Status	'Yes	'	'	'	'
Entity Filer Category	'Accelerated Filer	'	'	'	'
Entity Public Float	'	'	$170,770,000	'	$5,692,000
Entity Common Stock, Shares Outstanding	'	8,020,138	'	881,452	'
Document Fiscal Year Focus	'2014	'	'	'	'
Document Fiscal Period Focus	'Q3	'	'	'	'
Document Type	'10-Q	'	'	'	'
Amendment Flag	'false	'	'	'	'
Document Period End Date	30-Sep-14	'	'	'	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
ASSETS	'	'
Utility plant, at original cost less accumulated depreciation	$391,136	$378,960
Current assets	'	'
Cash and cash equivalents	203	422
Accounts receivable (less allowance for doubtful accounts 2014 - $379; 2013 - $221)	5,044	5,115
Unbilled operating revenues	3,421	3,009
Materials and supplies	1,760	1,485
Prepaid property taxes	2,106	1,491
Prepaid expenses and other	1,657	1,732
Total current assets	14,191	13,254
Other assets	'	'
Non-utility property (less accumulated depreciation 2014 - $452; 2013 - $389)	4,095	4,142
Other deferred assets	5,188	5,172
Total other assets	9,283	9,314
Regulatory assets, net	2,362	2,304
Total Assets	416,972	403,832
Stockholders' equity	'	'
Common stock	8,900	8,830
Preferred stock	0	0
Additional paid-in capital	92,271	90,841
Retained earnings	22,004	22,165
Total stockholders' equity	123,175	121,836
Long-term debt, net of current portion	105,251	105,510
Total stockholders' equity and long term debt	228,426	227,346
Current liabilities	'	'
Lines of credit	14,436	10,332
Overdraft payable	686	746
Current portion of long-term debt	1,151	1,132
Accounts payable	3,910	4,140
Dividends payable	1,914	0
Accrued expenses	5,881	3,710
Deferred income taxes	1,060	838
Accrued interest	1,585	1,054
Customer deposits	748	801
Other	2,830	2,810
Total current liabilities	34,201	25,563
Commitments and contingencies	0	0
Deferred credits and other liabilities	'	'
Net advances for construction	10,778	11,427
Postretirement benefit obligation	309	309
Deferred investment tax credits	586	601
Utility plant retirement cost obligation	908	979
Deferred income taxes	51,630	49,742
Total deferred credits and other liabilities	64,211	63,058
Net contributions in aid of construction	90,134	87,865
Liabilities and Stockholders' equity	$416,972	$403,832

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS Parenthetical (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets	'	'
Accounts receivable, allowance for doubtful accounts	$379	$221
Other assets	'	'
Non utility property (less accumulated depreciation)	$452	$389

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Operating revenues	'	'	'	'
Water sales	$17,647	$16,316	$48,680	$47,002
Other utility operating revenue	905	731	2,590	2,220
Non-utility operating revenue	1,043	1,026	3,115	2,959
Total Operating Revenues	19,595	18,073	54,385	52,181
Operating expenses	'	'	'	'
Utility operating expenses	8,262	8,415	25,848	25,616
Non-utility operating expenses	509	511	1,697	1,598
Depreciation and amortization	2,259	2,066	6,553	6,164
State and federal income taxes	2,220	1,740	4,933	4,541
Property and other taxes	1,014	1,017	3,228	3,054
Total Operating Expenses	14,264	13,749	42,259	40,973
Operating income	5,331	4,324	12,126	11,208
Other income (expense), net	'	'	'	'
Allowance for funds used during construction (AFUDC)	159	99	305	244
Miscellaneous	-36	-37	547	595
Income before interest charges	5,454	4,386	12,978	12,047
Interest charges	2,137	1,784	5,616	5,293
Net income	$3,317	$2,602	$7,362	$6,754
Income per common share:	'	'	'	'
Basic (in dollars per share)	$0.37	$0.30	$0.83	$0.77
Diluted (in dollars per share)	$0.37	$0.29	$0.83	$0.77
Weighted average common shares outstanding	'	'	'	'
Basic (in shares)	8,898	8,789	8,876	8,759
Diluted (in shares)	8,930	8,850	8,919	8,822
Cash dividends per share of common stock	$0.21	$0.21	$0.63	$0.61

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net income	$7,362	$6,754
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	6,553	6,164
Deferred income taxes, net	2,095	2,398
Stock compensation	101	89
AFUDC, equity portion	-196	-158
Changes in assets and liabilities:	'	'
Accounts receivable, net of allowance for doubtful accounts	71	-144
Unbilled operating revenues	-412	20
Materials and supplies	-275	-251
Prepaid property taxes	-615	-724
Prepaid expenses and other	75	-126
Other deferred assets	-138	-133
Regulatory assets	-94	25
Accounts payable	-230	194
Accrued expenses	2,171	1,230
Accrued interest	531	113
Customer deposits and other, net	-33	-393
Postretirement benefit obligation	'	'
NET CASH USED IN OPERATING ACTIVITIES	16,966	15,058
CASH FLOWS USED IN INVESTING ACTIVITIES	'	'
Capital expenditures (net of AFUDC, equity portion)	-19,257	-13,936
Proceeds from sale of assets	27	14
NET CASH USED IN INVESTING ACTIVITIES	-19,230	-13,922
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Net borrowings (repayments) under lines of credit agreements	4,104	-1,043
Decrease in overdraft payable	-60	-670
Net advances and contributions in aid of construction	2,361	4,663
Change in deferred debt issuance costs	90	90
Net proceeds from issuance of common stock	1,399	1,681
Dividends paid	-5,609	-5,372
Issuance of long-term debt	689	385
Principal repayments of long-term debt	-929	-910
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	2,045	-1,176
NET DECREASE IN CASH AND CASH EQUIVALENTS	-219	-40
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	422	617
CASH AND CASH EQUIVALENTS AT END OF PERIOD	203	577
Supplemental Disclosures of Cash Flow Information:	'	'
Utility plant received as construction advances and contributions	463	758
Interest paid	5,085	5,180
Income taxes paid	$1,615	$1,749

GENERAL

GENERAL	9 Months Ended
	Sep. 30, 2014
GENERAL [Abstract]	'
GENERAL	'
	NOTE 1 – GENERAL
	Artesian Resources Corporation, or Artesian Resources, includes income from the earnings of our eight wholly owned subsidiaries and the income derived from our Service Line Protection Plans described below.  The terms "we", "our", "Artesian" and the "Company" as used herein refer to Artesian Resources and its subsidiaries.
	DELAWARE REGULATED SUBSIDIARIES
	Artesian Water Company, Inc., or Artesian Water, our principal subsidiary, is the oldest and largest public water utility in the State of Delaware and has been providing water service within the state since 1905. Artesian Water distributes and sells water to residential, commercial, industrial, governmental, municipal and utility customers throughout the State of Delaware.  In addition, Artesian Water provides services to other water utilities, including operations and billing functions, and also has contract operation agreements with private and municipal water providers.  We also provide water for public and private fire protection to customers in our service territories.
	Artesian Wastewater Management, Inc., or Artesian Wastewater, is a regulated entity that owns wastewater collection and treatment infrastructure and provides wastewater services to customers in Delaware as a regulated public wastewater service company.  As of September 30, 2014, Artesian Wastewater owned and operated four wastewater treatment facilities, which are capable of treating approximately 730,000 gallons per day and can be expanded to treat approximately 1.6 million gallons per day, or mgd.
	MARYLAND REGULATED SUBSIDIARIES
	Artesian Water Maryland, Inc., or Artesian Water Maryland, began operations in August 2007.  Artesian Water Maryland distributes and sells water to residential, commercial, industrial and municipal customers in Cecil County, Maryland.
	Artesian Wastewater Maryland, Inc., or Artesian Wastewater Maryland, is a regulated wastewater entity in the State of Maryland and was incorporated on June 3, 2008.  Artesian Wastewater Maryland is able to provide public wastewater services to customers in the State of Maryland.
	PENNSYLVANIA REGULATED SUBSIDIARY
	Artesian Water Pennsylvania, Inc., or Artesian Water Pennsylvania, began operations upon receiving recognition as a regulated public water utility by the Pennsylvania Public Utility Commission, or PAPUC, in 2002.  It provides water service to a residential community in Chester County.  Artesian Water Pennsylvania filed an application with the PAPUC to increase our service area in Pennsylvania, which was approved and a related order was entered on February 4, 2005. This application involved specific developments, in which we expect modest future growth.
	OTHER SUBSIDIARIES
	Our three other subsidiaries, none of which are regulated, are Artesian Utility Development, Inc., or Artesian Utility, Artesian Development Corporation, or Artesian Development, and Artesian Consulting Engineers, Inc., or Artesian Consulting Engineers.
	Artesian Utility was formed in 1996.  It designs and builds water and wastewater infrastructure and provides contract water and wastewater services on the Delmarva Peninsula.  Artesian Utility also evaluates land parcels, provides recommendations to developers on the size of water or wastewater facilities and the type of technology that should be used for treatment at such facilities, and operates water and wastewater facilities in Delaware for municipal and governmental organizations.  Artesian Utility also contracts with developers for design and construction of wastewater facilities within the Delmarva Peninsula, using a number of different technologies for treatment of wastewater at each facility.  In addition, as further discussed below, effective April 2012, Artesian Utility operates the Water Service Line Protection Plan, or WSLP Plan, and the Sewer Service Line Protection Plan, or SSLP Plan.
	We currently operate wastewater treatment facilities for the town of Middletown, in southern New Castle County, or Middletown, under a 20-year contract that expires in July 2022. The facilities include two wastewater treatment stations with capacities of up to approximately 2.5 mgd and 250,000 gallons per day, respectively. We also operate a wastewater disposal facility in Middletown in order to support the  2.5  mgd wastewater facility.  One of the wastewater treatment facilities in Middletown now provides reclaimed wastewater for use in spray irrigation on public and agricultural lands in the area.  Our relationship with Middletown has given us the opportunity to create the Artesian Water Resource Management Partnership, or AWRMP, to encourage and support the use of reclaimed water for agricultural irrigation and other needs.  Using reclaimed water to irrigate farm fields can save the Delmarva region millions of gallons of groundwater each day.  The AWRMP's first project in Middletown saves up to 3 mgd during the peak growing season.  Through the AWRMP initiative, Artesian will provide planning, engineering and technical expertise and help bring together the various state, local and private partners needed for water recycling project approvals.
	Artesian Utility has operated the WSLP Plan and the SSLP Plan since April 2012.  Artesian Resources initiated the WSLP Plan in March 2005.  The WSLP Plan covers all parts, material and labor required to repair or replace participating customers' leaking water service lines up to an annual limit.  The WSLP Plan was expanded in the second quarter of 2008 to include maintenance or repair to customers' sewer lines.  The SSLP Plan covers all parts, material and labor required to repair or replace participating customers' leaking or clogged sewer lines up to an annual limit.  Also, in the second quarter of 2010, the WSLP Plan and SSLP Plan were extended to include non-utility customers of Artesian Resources.  As of September 30, 2014, approximately 18,400, or 26.0%, of our eligible water customers signed up for the WSLP Plan, approximately 13,500, or 19.0%, of our eligible customers signed up for the SSLP Plan and approximately 1,000 non-customer participants signed up for either the WSLP Plan or SSLP Plan.
	Artesian Development is a real estate holding company that owns properties, including land zoned for office buildings, a water treatment plant and wastewater facility, as well as property for current operations, including an office facility in Sussex County, Delaware.  The facility consists of approximately 10,000 square feet of office space along with nearly 10,000 square feet of warehouse space.  This facility allows all of our Sussex County, Delaware operations to be housed in one central location.
	Artesian Consulting Engineers no longer offers development and architectural services to outside third parties.  Artesian will continue to provide design and engineering contract services through our Artesian Utility subsidiary.

BASIS_OF_PRESENTATION_AND_ADJU

BASIS OF PRESENTATION AND ADJUSTMENTS	9 Months Ended
	Sep. 30, 2014
BASIS OF PRESENTATION AND ADJUSTMENTS [Abstract]	'
BASIS OF PRESENTATION AND ADJUSTMENTS	'
	NOTE 2 – BASIS OF PRESENTATION AND ADJUSTMENTS
	Basis of Presentation
	The unaudited condensed consolidated financial statements are presented in accordance with the requirements of Form 10-Q and consequently do not include all the disclosures required in the financial statements included in the Company's annual report on Form 10-K.  Accordingly, these financial statements and related notes should be read in conjunction with the financial statements and related notes in the Company's annual report on Form 10-K for fiscal year 2013 as filed with the Securities and Exchange Commission on March 14, 2014.
	The condensed consolidated financial statements include the accounts of Artesian Resources Corporation and its wholly owned subsidiaries, including its principal operating company, Artesian Water.  In the opinion of the Company, the accompanying unaudited condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the Company's balance sheet position as of September 30, 2014, the results of operations for the three and nine month periods ended September 30, 2014 and 2013 and the cash flows for the nine month periods ended September 30, 2014 and 2013.
	The results of operations for the interim periods presented are not necessarily indicative of the results for the full year or for future periods.
	Adjustments
	Periodically the Company adjusts personnel costs charged to overhead for capital projects based upon a review of job responsibilities.  Upon such a review, during the third quarter of 2014 an adjustment was made to capitalize payroll and benefits incurred from January 1, 2014 through June 30, 2014 for certain personnel.  The adjustment resulted in a $419,000 increase to Utility Plant and a decrease of $393,000 and $26,000 to Utility Operating Expenses and Property and Other Taxes, respectively, before the effect of income taxes.  The adjustment related to prior quarters of the current year but was made in the current quarter since operating results effects to such prior periods were immaterial.

STOCK_COMPENSATION_PLANS

STOCK COMPENSATION PLANS	9 Months Ended
	Sep. 30, 2014
STOCK COMPENSATION PLANS [Abstract]	'
STOCK COMPENSATION PLANS	'
	NOTE 3 – STOCK COMPENSATION PLANS
	On May 25, 2005, the Company's stockholders approved a new Equity Compensation Plan, referred to as the 2005 Equity Compensation Plan, or the Plan, which authorizes up to 500,000 shares of Class A Non-Voting Common Stock, or Class A Stock, for issuance.  The Company accounts for stock options issued after January 1, 2006 under Financial Accounting Standards Board, or FASB, Accounting Standards Codification, or ASC Topic, 718.  For the three and nine months ended September 30, 2014, compensation expense of approximately $34,000 and $101,000 was recorded for stock options granted in May 2014 and May 2013.  Approximately $34,000 and $89,000 in compensation expense was recorded during the three and nine months ended September 30, 2013 for stock options granted in May 2013 and May 2012.  Costs were determined based on the fair value at the grant dates and those costs are being charged to income over the service period associated with the grants.
	There was no stock compensation cost capitalized as part of an asset.
	The fair value of each option grant is estimated using the Black-Scholes-Merton option pricing model with the following weighted-average assumptions used for grants issued in 2014 and 2013.  All options were granted at market value with a 10-year option term with a vesting period of one year from the date of grant.
		2014			2013
	Expected Dividend Yield		3.88	%		3.63	%
	Expected Stock Price Volatility		26.5	%		26.16	%
	Weighted Average Risk-Free Interest Rate		2.24	%		1.68	%
	Weighted Average Expected Life of Options (in years)		7.52			9.41
	The expected dividend yield is the dividend yield at grant.  The expected volatility is the standard deviation of the change in the natural logarithm of the stock price (expressed as an annual rate) for the expected term shown above.  The expected term was based on historic exercise patterns for similar grants.  The risk-free interest rate is calculated from the Treasury Constant Maturity rates as of the date of the grants.
	The following summary reflects changes in the shares of Class A Stock underlying options for the nine months ended September 30, 2014:
		Option Shares			Weighted Average Exercise Price			Weighted Average Remaining Life (Yrs.)		Aggregate Intrinsic Value (in thousands)
	Plan options
	Outstanding at January 1, 2014		387,000		$	18.96					1,542
	Granted		33,750			21.86					–
	Exercised		(40,500	)		16.13					238
	Expired		–			–					–
	Outstanding at September 30, 2014		380,250		$	19.52			4.7	$	404
	Options exercisable at September 30, 2014		346,500		$	19.3			4.22	$	404
	The total intrinsic value of options exercised during the nine months ended September 30, 2014 was approximately $238,000.
	The following summary reflects changes in the non-vested shares of Class A Stock underlying options for the nine months ended September 30, 2014:
	Non-vested Shares	Option Shares			Weighted Average Grant – Date Fair Value Per Option
	Non-vested at January 1, 2014		33,750		$	4.04
	Granted		33,750			3.94
	Vested		(33,750	)		4.04
	Canceled		–			–
	Non-vested at September 30, 2014		33,750		$	3.94
	As of September 30, 2014, there was $79,000 of total unrecognized expense related to non-vested option shares granted under the Plan.  The cost will be recognized over the remaining 0.60 year vesting period of the unvested options.

REGULATORY_ASSETS

REGULATORY ASSETS	9 Months Ended
	Sep. 30, 2014
REGULATORY ASSETS [Abstract]	'
REGULATORY ASSETS	'
	NOTE 4 - REGULATORY ASSETS
	FASB ASC Topic 980 stipulates generally accepted accounting principles for companies whose rates are established or subject to approvals by a third-party regulatory agency.  Certain expenses are recoverable through rates charged to our customers, without a return on investment, and are deferred and amortized during future periods using various methods as permitted by the Delaware Public Service Commission, or DEPSC, the Maryland Public Service Commission, or MDPSC, and the Pennsylvania Public Utility Commission, or PAPUC.  Depreciation and salary study expenses are amortized on a straight-line basis over a period of five years.  All other expenses related to Delaware rate proceedings and applications to increase rates are amortized on a straight line basis over a period of two years.  Other expenses related to Maryland rate proceedings and applications to increase rates are amortized on a straight line basis over a period of five years or until the next rate increase application.  The postretirement benefit obligation is the recognition of an offsetting regulatory asset as it relates to the accrual of the expected cost of providing postretirement health care and life insurance benefits to retired employees when they render the services necessary to earn the benefits.  The deferred income taxes will be amortized over future years as the tax effects of temporary differences that previously flowed through to our customers are reversed.  Goodwill was recognized as a result of the acquisition of Mountain Hill in August 2008 and is currently being amortized on a straight-line basis over a period of fifty years.  Deferred acquisition and franchise costs are the result of due diligence costs related to the December 2011 purchase of water assets in Cecil County, Maryland and the November 2010 purchase of the Port Deposit, Maryland water assets.  Amortization of these deferred acquisition costs began once the acquired assets were placed into service.  The amortization of the Port Deposit acquisition began in November 2010 and the amortization of the Cecil County acquisition began in December 2011.  These acquisition costs will be amortized over a period of twenty years, while the franchise costs will be amortized over a period of eighty years.
	Regulatory assets, net of amortization, comprise:
		(in thousands)
		30-Sep-14		31-Dec-13
	Postretirement benefit obligation	$	438	$	438
	Deferred income taxes		465		476
	Goodwill		327		333
	Deferred acquisition and franchise costs		765		792
	Expense of rate and regulatory proceedings		367		265
		$	2,362	$	2,304
	Artesian Water contributed $93,000 to its postretirement benefit plan in the first nine months of 2014.  These contributions consist of insurance premium payments for medical, dental and life insurance benefits made on behalf of the Company's eligible retired employees.

NET_INCOME_PER_COMMON_SHARE_AN

NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE	9 Months Ended
	Sep. 30, 2014
NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE [Abstract]	'
NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE	'
	NOTE 5 - NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE
	Basic net income per share is based on the weighted average number of common shares outstanding.  Diluted net income per share is based on the weighted average number of common shares outstanding and the potentially dilutive effect of employee stock options.
	The following table summarizes the shares used in computing basic and diluted net income per share:
		For the Three Months				For the Nine Months
		Ended September 30,				Ended September 30,
		2014		2013		2014		2013
		(in thousands)				(in thousands)
	Weighted average common shares outstanding during the period for Basic computation		8,898		8,789		8,876		8,759
	Dilutive effect of employee stock options		32		61		43		63
	Weighted average common shares outstanding during the period for Diluted computation		8,930		8,850		8,919		8,822
	For the three and nine months ended September 30, 2014, employee stock options to purchase 67,500 shares of common stock were excluded from the calculations of diluted net income per share, respectively, as the calculated proceeds from the options' exercise were greater than the average market price of the Company's common stock during this period.
	The Company has 15,000,000 authorized shares of Class A Stock and 1,040,000 authorized shares of Class B Stock.  As of September 30, 2014, 8,018,913 shares of Class A Stock and 881,452 shares of Class B Stock were issued and outstanding.  As of September 30, 2013, 7,911,764 shares of Class A Stock and 881,452 shares of Class B Stock were issued and outstanding.  The par value for both classes is $1.00 per share.  For the three months ended September 30, 2014 and September 30, 2013, the Company issued 8,722 and 11,574 shares of Class A Stock, respectively.  For the nine months ended September 30, 2014 and September 30, 2013, the Company issued 70,344 and 82,928 shares of Class A stock.
	Equity per common share was $13.88 and $13.89 at September 30, 2014 and December 31, 2013, respectively.  These amounts were computed by dividing common stockholders' equity by the number of weighted average shares of common stock outstanding on September 30, 2014 and December 31, 2013, respectively.

REGULATORY_PROCEEDINGS

REGULATORY PROCEEDINGS	9 Months Ended
	Sep. 30, 2014
REGULATORY PROCEEDINGS [Abstract]	'
REGULATORY PROCEEDINGS	'
	NOTE 6 - REGULATORY PROCEEDINGS
	Our water and wastewater utilities generate operating revenue from customers based on rates that are established by state Public Service Commissions through a rate setting process that may include public hearings, evidentiary hearings and the submission of evidence and testimony in support of the requested level of rates by the Company.
	We are subject to regulation by the following state regulatory commissions:  The DEPSC regulates both Artesian Water and Artesian Wastewater.  Artesian Water Maryland and Artesian Wastewater Maryland are subject to the regulatory jurisdiction of the MDPSC, and Artesian Water Pennsylvania is subject to the regulatory jurisdiction of the PAPUC.
	Rate Proceedings
	Our regulated utilities periodically seek rate increases to cover the cost of increased operating expenses, increased financing expenses due to additional investments in utility plant and other costs of doing business.  In Delaware, utilities are permitted by law to place rates into effect, under bond, on a temporary basis pending completion of a rate increase proceeding.  The first temporary increase may be up to the lesser of $2.5 million on an annual basis or 15% of gross water sales.  Should the rate case not be completed within seven months, by law, the utility may put the entire requested rate relief, up to 15% of gross water sales, in effect under bond until a final resolution is ordered and placed into effect.  If any such rates are found to be in excess of rates the DEPSC finds to be appropriate, the utility must refund the portion found to be in excess to customers with interest.  The timing of our rate increase requests are therefore dependent upon the estimated cost of the administrative process in relation to the investments and expenses that we hope to recover through the rate increase.  We can provide no assurances that rate increase requests will be approved by applicable regulatory agencies and, if approved, we cannot guarantee that these rate increases will be granted in a timely or sufficient manner to cover the investments and expenses for which we initially sought the rate increase.
	On April 11, 2014, Artesian Water filed a request with the DEPSC to implement new rates to meet a requested increase in revenue of 15.9%, or approximately $10.0 million, on an annualized basis.  The actual effective increase is less than 15.9% since, in accordance with applicable law, on June 10, 2014, Artesian Water placed temporary rates into effect designed to generate an increase in annual operating revenue of approximately 3.98%, or $2.5 million, on an annualized basis, until permanent rates are determined by the DEPSC. Also, as permitted by law, on November 13, 2014 we will place into effect a second step of temporary rates designed to generate an increase in annual operating revenue of approximately 7.17 %, or $4.5 million, on an annualized basis, subject to approval by the DEPSC, until permanent rates are determined by the DEPSC. Artesian Water had been permitted to recover specific investments made in infrastructure through the assessment of a 3.3% Distribution System Improvement Charge, or DSIC, which was set to zero when temporary rates were placed into effect.  The new rates are designed to support Artesian Water's ongoing capital improvement program and to cover increased costs of operations, including water quality testing, chemicals and electricity for water treatment, taxes, labor and benefits.  Artesian Water's last request to implement new rates was filed in April 2011.
	On January 18, 2013, Artesian Wastewater filed an application with the DEPSC to revise its rates and charges for wastewater services concerning territories located in Kent and Sussex County, Delaware.  Artesian Wastewater requested authorization to implement proposed rates for wastewater services to meet a requested increase in revenue of approximately $343,000, or 34.8%, on an annualized basis.  The new rates are designed to support Artesian Wastewater's ongoing capital improvement program and to cover increased costs of operations.  On August 6, 2013, Artesian Wastewater, the Staff of the Delaware Public Service Commission and the Division of the Public Advocate entered into an agreement to settle Artesian Wastewater's application for an increase in rates.  On October 8, 2013, the DEPSC approved the settlement agreement authorizing a two-step increase in rates, with the first step effective upon approval of the settlement and the second step effective September 14, 2014.  Once fully implemented, based on the current number of households, the new rates will provide Artesian Wastewater approximately $174,000 in additional annual revenue.  The settlement also authorized a return on equity of 10%.
	Other Proceedings
	Delaware law permits water utilities to put into effect, on a semi-annual basis, increases related to specific types of distribution system improvements through DSIC.  This charge may be implemented by water utilities between general rate increase applications that normally recognize changes in a water utility's overall financial position.  The DSIC approval process is less costly when compared to the approval process for general rate increase requests.  The DSIC rate applied between base rate filings is capped at 7.5% of the amount billed to customers under otherwise applicable rates and charges, and the DSIC rate increase applied cannot exceed 5% within any 12-month period.  In November 2012, Artesian Water filed an application with the DEPSC for approval to collect a DSIC rate of 1.59% effective January 1, 2013.  This rate was based on approximately $4.6 million in eligible plant improvements since the last rate application.  On December 14, 2012, the DEPSC approved the DSIC effective January 1, 2013, subject to audit at a later date.  In May 2013, Artesian Water filed an application with the DEPSC for approval to collect a DSIC rate of 2.09% effective July 1, 2013.  This rate was based on approximately $2.0 million in eligible plant improvements since the last rate application.  On June 18, 2013, the DEPSC approved the DSIC effective July 1, 2013, subject to audit at a later date.  In November 2013, Artesian Water filed an application with the DEPSC for approval to collect a DSIC rate of 3.32% effective January 1, 2014.   This rate was based on approximately $4.9 million in eligible plant improvements since the last rate application.  On December 17, 2013, the DEPSC approved the DSIC effective January 1, 2014, subject to audit at a later date. The DSIC assessments were set to zero when temporary rates were placed into effect on June 10, 2014. For the nine months ended September 30, 2014 we earned approximately $789,000 in DSIC revenue.  For the three and nine months ended September 30, 2013 we earned approximately $336,000 and $839,000 in DSIC revenue, respectively.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2014
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	NOTE 7 – INCOME TAXES
	Under FASB ASC Topic 740, an uncertain tax position represents our expected treatment of a tax position taken, or planned to be taken in the future, that has not been reflected in measuring income tax expense for financial reporting purposes.  As a result of our review of our tax positions, we determined that we had no material uncertain tax positions.  The Company would recognize, if applicable, interest accrued and penalties related to unrecognized tax benefits in interest expense and in accordance with the regulations of the jurisdictions involved.  There were no such interest and penalty charges for the nine months ended September 30, 2014 or September 30, 2013.  The Company remains subject to examination by federal and state authorities for tax years 2011 through 2013.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2014
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	NOTE 8 – FAIR VALUE OF FINANCIAL INSTRUMENTS
	The following methods and assumptions were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value.
	Current Assets and Liabilities
	For those current assets and liabilities that are considered financial instruments, the carrying amounts approximate fair value because of the short maturity of those instruments.
	Long-term Financial Liabilities
	All of Artesian Resources' outstanding long-term debt as of September 30, 2014 and December 31, 2013 was fixed-rate.  The fair value of the Company's long-term debt is determined by discounting their future cash flows using current market interest rates on similar instruments with comparable maturities consistent with FASB ASC 825.  Under the fair value hierarchy, the fair value of the long-term debt in the table below is classified as Level 2 measurements.  The fair values for long-term debt differ from the carrying values primarily due to interest rates that differ from the current market interest rates.  The carrying amount and fair value of Artesian Resources' long-term debt are shown below:
	In thousands
		30-Sep-14			31-Dec-13
	Carrying amount		$	106,402		$	106,642
	Estimated fair value		$	128,186		$	124,461
	The fair value of Advances for Construction cannot be reasonably estimated due to the inability to accurately estimate the timing and amounts of future refunds expected to be paid over the life of the contracts.  Refund payments are based on the water sales to new customers in the particular development constructed.  The fair value of Advances for Construction would be less than the carrying amount because these financial instruments are non-interest bearing.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2014
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 9 – RELATED PARTY TRANSACTIONS
	In September 2013, Artesian Water entered into a contract in the normal course of business with W.F. Construction, a related party, for work associated with structural repairs to a water treatment plant. The value of the total contract at September 30, 2014 is approximately $340,000.  The owner of W.F. Construction is the husband of Mrs. Jennifer Finch, Vice President and Assistant Treasurer of Artesian Resources.  As set forth in the Charter of the Artesian Resources Audit Committee of the Board of Directors, the Audit Committee is responsible for reviewing and, if appropriate, approving all related party transactions between us and any officer, director, any person known to be the beneficial owner of more than 5% of any class of the Company's voting securities or any other related person that would potentially require disclosure.  In its review and approval of the related party transaction with W.F. Construction, the Audit Committee considered the nature of the related person's interest in the transaction; the satisfactory performance of work contracted with the related party prior to our employment of Mrs. Finch; and the material terms of the transaction, including, without limitation, the amount and type of transaction, the importance of the transaction to the related person, the importance of the transaction to the Company and whether the transaction would impair the judgment of a director or officer to act in the best interest of the Company.  The Audit Committee approves only those related person transactions that are in, or are not inconsistent with, the best interests of the Company and its stockholders.  All services provided under the contract with W.F. Construction are in the ordinary course of business at fees and on terms and conditions that the Company believes are the same as those that would result from arm's-length negotiations between unrelated parties.

LEGAL_PROCEEDINGS

LEGAL PROCEEDINGS	9 Months Ended
	Sep. 30, 2014
LEGAL PROCEEDINGS [Abstract]	'
LEGAL PROCEEDINGS [Text Block]	'
	NOTE 10 – LEGAL PROCEEDINGS
	On September 30, 2014, the United States District Court for the Eastern District of Pennsylvania, or the Court, issued an Order regarding the complaint filed on December 22, 2010 by Artesian Water, against Chester Water Authority or CWA. The complaint claimed breach of contract, unjust enrichment, and requested declaratory judgment in relation to an interconnection agreement with CWA to supply bulk water supplies to Artesian Water.  The Order of the Court stated the following:
	·	The Addendum to the Interconnection Agreement between Artesian Water and CWA is a valid and enforceable contract by which CWA agreed to supply, and Artesian Water agreed to purchase, bulk water supplies, or the Supplies; and
	·	CWA's calculation of rate increases for the Supplies in 2008, 2009, and 2010 were valid; and
	·	Artesian Water is required to pay CWA amounts withheld related to CWA rate increases from 2008, 2009, and
	2010 totaling approximately $3.1 million; and
	·	Artesian Water is not required to pay a 10% late fee totaling approximately $300,000 on the amounts withheld related to CWA rate increases from 2008, 2009, and 2010; and
	·	CWA shall file documentation no later than October 14, 2014 supporting the total amount of its damages in connection with Artesian Water's failure to pay for Supplies purchased beginning on July 1, 2010 at the rate then charged by CWA.
	With regard to the third order above, the approximately $3.1 million withheld from Artesian Water's previous payments to CWA were accrued by Artesian Water when invoiced by CWA.  In addition, approximately $378,000 in prejudgment interest related to amounts withheld were accrued as of September 30, 2014.  This amount is calculated at 6% per annum on outstanding amounts withheld.  The Company believes this amount will be awarded by the Court.  The $3.1 million withheld was paid by Artesian Water to CWA in October 2014.

IMPACT_OF_RECENT_ACCOUNTING_PR

IMPACT OF RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2014
IMPACT OF RECENT ACCOUNTING PRONOUNCEMENTS [Abstract]	'
IMPACT OF RECENT ACCOUNTING PRONOUNCEMENTS	'
	NOTE 11 - IMPACT OF RECENT ACCOUNTING PRONOUNCEMENTS
	In January 2014, the FASB issued amended guidance on the accounting for service concession arrangements.  The guidance specifies that an operating entity should not account for a service concession arrangement as a lease.  Service concession arrangements may become more prevalent in the United States as public-sector entities seek alternative ways to provide public services on a more efficient and cost-effective basis.  Entities should refer to other FASB topics as applicable to account for various aspects of a service concession arrangement.  This guidance also specifies that the infrastructure used in a service concession arrangement should not be recognized as property, plant and equipment of the entity.  This guidance should be applied on a modified retrospective basis to service concession arrangements that exist at the beginning of an entity's fiscal year of adoption.  The modified retrospective approach requires the cumulative effect of applying this guidance to arrangements existing at the beginning of the period of adoption to be recognized as an adjustment to the opening retained earnings balance for the annual period of adoption.  The amendments are effective for a public business entity for annual periods, and interim periods within those annual periods, beginning after December 15, 2014.  Early adoption is permitted.  Based on the nature of our current contractual agreements with public sector entities, management does not expect the adoption of this guidance to have a material impact on the Company's financial statements.
	In April 2014, the FASB issued amended guidance for reporting discontinued operations.  The guidance also addresses sources of confusion and inconsistent application related to financial reporting of discontinued operations guidance in U.S. GAAP.  Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. Those strategic shifts should have a major effect on the organization's operations and financial results. Examples include a disposal of a major geographic area, a major line of business, or a major equity method investment.  In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations.  The new guidance also requires disclosure of the pre-tax income attributable to a disposal of a significant part of an organization that does not qualify for discontinued operations reporting. This disclosure will provide users with information about the ongoing trends in a reporting organization's results from continuing operations.  The amendments in this guidance enhance convergence between U.S. GAAP and International Financial Reporting Standards (IFRS).  The amendments are effective in the first quarter of 2015 for public organizations with calendar year ends.  Early adoption is permitted. Management does not expect a material impact on the Company's financial statements due to the adoption of this guidance.
	In May 2014, the FASB issued amended guidance for reporting revenue from contracts with customers.  This guidance affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts).  The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps:
	·	Identify the contract(s) with a customer.
	·	Identify the performance obligations in the contract.
	·	Determine the transaction price.
	·	Allocate the transaction price to the performance obligations in the contract.
	·	Recognize revenue when (or as) the entity satisfies a performance obligation.
	An entity should apply the amendments in this guidance using one of the following two methods:
	1. Retrospectively to each prior reporting period presented and the entity may elect any of the following practical expedients:
	·	For completed contracts, an entity need not restate contracts that begin and end within the same annual reporting period.
	·	For completed contracts that have variable consideration, an entity may use the transaction price at the date the contract was completed rather than estimating variable consideration amounts in the comparative reporting periods.
	·	For all reporting periods presented before the date of initial application, an entity need not disclose the amount of the transaction price allocated to remaining performance obligations and an explanation of when the entity expects to recognize that amount as revenue.
	2. Retrospectively with the cumulative effect of initially applying this ASU recognized at the date of initial application. If an entity elects this transition method it also should provide the additional disclosures in reporting periods that include the date of initial application of:
	·	The amount by which each financial statement line item is affected in the current reporting period by the application of this ASU as compared to the guidance that was in effect before the change.
	·	An explanation of the reasons for significant changes.
	For a public entity, the amendments in this guidance are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. Management does not expect a material impact on the Company's financial statements due to the adoption of this guidance, once applicable to the Company.
	In June 2014, the FASB issued amended guidance for share-based payment awards that require a specific performance target to be achieved before the employee can benefit from the award and also require an employee to render service until the performance target is achieved.  The amendments in the guidance require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance as it relates to awards with performance conditions that affect vesting to account for such awards. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved.  Entities may apply the amendments in this guidance either: (a) prospectively to all awards granted or modified after the effective date; or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this guidance as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. In addition, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost.  The amendments in this guidance are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Management does not expect a material impact on the Company's financial statements due to the adoption of this guidance.
	In August 2014, the FASB issued amended guidance for a reporting entity that is required to consolidate a collateralized financing entity under the Variable Interest Entities guidance when: (1) the reporting entity measures all of the financial assets and the financial liabilities of that consolidated collateralized financing entity at fair value in the consolidated financial statements based on other Codification Topics; and (2) the changes in the fair values of those financial assets and financial liabilities are reflected in earnings. The fair value of the financial assets of a collateralized financing entity, as determined under Generally Accepted Accounting Principles, or GAAP, may differ from the fair value of its financial liabilities even when the financial liabilities have recourse only to the financial assets. Before this guidance, there was no specific guidance in GAAP on how a reporting entity should account for that difference. The amendments in this guidance are effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early adoption is permitted as of the beginning of an annual period. Management does not expect the adoption of this guidance to have a material impact on the Company's financial statements.

STOCK_COMPENSATION_PLANS_Table

STOCK COMPENSATION PLANS (Tables)	9 Months Ended
	Sep. 30, 2014
STOCK COMPENSATION PLANS [Abstract]	'
Weighted-average assumptions used for grants option	'
	The fair value of each option grant is estimated using the Black-Scholes-Merton option pricing model with the following weighted-average assumptions used for grants issued in 2014 and 2013.  All options were granted at market value with a 10-year option term with a vesting period of one year from the date of grant.
		2014			2013
	Expected Dividend Yield		3.88	%		3.63	%
	Expected Stock Price Volatility		26.5	%		26.16	%
	Weighted Average Risk-Free Interest Rate		2.24	%		1.68	%
	Weighted Average Expected Life of Options (in years)		7.52			9.41
Shares of Class A Non-Voting Common Stock under option	'
	The following summary reflects changes in the shares of Class A Stock underlying options for the nine months ended September 30, 2014:
		Option Shares			Weighted Average Exercise Price			Weighted Average Remaining Life (Yrs.)		Aggregate Intrinsic Value (in thousands)
	Plan options
	Outstanding at January 1, 2014		387,000		$	18.96					1,542
	Granted		33,750			21.86					–
	Exercised		(40,500	)		16.13					238
	Expired		–			–					–
	Outstanding at September 30, 2014		380,250		$	19.52			4.7	$	404
	Options exercisable at September 30, 2014		346,500		$	19.3			4.22	$	404
Non-vested shares of Class A Stock under option	'
	The following summary reflects changes in the non-vested shares of Class A Stock underlying options for the nine months ended September 30, 2014:
	Non-vested Shares	Option Shares			Weighted Average Grant – Date Fair Value Per Option
	Non-vested at January 1, 2014		33,750		$	4.04
	Granted		33,750			3.94
	Vested		(33,750	)		4.04
	Canceled		–			–
	Non-vested at September 30, 2014		33,750		$	3.94

REGULATORY_ASSETS_Tables

REGULATORY ASSETS (Tables)	9 Months Ended
	Sep. 30, 2014
REGULATORY ASSETS [Abstract]	'
Regulatory assets, net of amortization, comprise	'
	Regulatory assets, net of amortization, comprise:
		(in thousands)
		30-Sep-14		31-Dec-13
	Postretirement benefit obligation	$	438	$	438
	Deferred income taxes		465		476
	Goodwill		327		333
	Deferred acquisition and franchise costs		765		792
	Expense of rate and regulatory proceedings		367		265
		$	2,362	$	2,304

NET_INCOME_PER_COMMON_SHARE_AN1

NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE (Tables)	9 Months Ended
	Sep. 30, 2014
NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE [Abstract]	'
Shares used in computing basic and diluted net income per share	'
	The following table summarizes the shares used in computing basic and diluted net income per share:
		For the Three Months				For the Nine Months
		Ended September 30,				Ended September 30,
		2014		2013		2014		2013
		(in thousands)				(in thousands)
	Weighted average common shares outstanding during the period for Basic computation		8,898		8,789		8,876		8,759
	Dilutive effect of employee stock options		32		61		43		63
	Weighted average common shares outstanding during the period for Diluted computation		8,930		8,850		8,919		8,822

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]	'
Fair value of long-term debt	'
	All of Artesian Resources' outstanding long-term debt as of September 30, 2014 and December 31, 2013 was fixed-rate.  The fair value of the Company's long-term debt is determined by discounting their future cash flows using current market interest rates on similar instruments with comparable maturities consistent with FASB ASC 825.  Under the fair value hierarchy, the fair value of the long-term debt in the table below is classified as Level 2 measurements.  The fair values for long-term debt differ from the carrying values primarily due to interest rates that differ from the current market interest rates.  The carrying amount and fair value of Artesian Resources' long-term debt are shown below:
	In thousands
		30-Sep-14			31-Dec-13
	Carrying amount		$	106,402		$	106,642
	Estimated fair value		$	128,186		$	124,461

GENERAL_Details

GENERAL (Details)	9 Months Ended
	Sep. 30, 2014
	Squarefeet
	Subsidiary
Number of wholly owned subsidiaries	8
Number of subsidiaries not regulated	3
Artesian Development purchased area of office space (in square feet)	10,000
Artesian Development purchased area of warehouse space (in square feet)	10,000
Artesian Wastewater [Member]	'
Number of wastewater treatment facilities owned and operated	4
Capacity of wastewater treatment facilities, minimum (in gallons per day)	730,000
Capacity of waste water treatment facilities, maximum (in gallons per day)	1,600,000
Artesian Utility [Member]	'
Initial contract period of operating wastewater treatment facilities in Middletown (in years)	'20 years
Number of wastewater treatment station facility operations in Middletown	2
Number of wastewater treatment facilities in Middletown providing reclaimed wastewater	1
Volume of water save by Artesian Water Management Partnership in Middletown, maximum (in gallons per day)	3,000,000
Number of Water Service Line Protection Plan customers	18,400
Number of Sewer Service Line Protection Plan customers	13,500
Percentage of Water Service Line Protection Plan customers signed up (in hundredths)	26.00%
Percentage Of Sewer Service Protection Plan customer signed up (in hundredths)	19.00%
Number of non-customers signed up with either Water Service Line Protection Plan or Service Line Protection Plan	1,000
Artesian Utility [Member] | Wastewater treatment facility first of two [Member]	'
Capacity of waste water treatment facilities, maximum (in gallons per day)	2,500,000
Artesian Utility [Member] | Wastewater treatment facility second of two [Member]	'
Capacity of waste water treatment facilities, maximum (in gallons per day)	250,000

BASIS_OF_PRESENTATION_AND_ADJU1

BASIS OF PRESENTATION AND ADJUSTMENTS (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
BASIS OF PRESENTATION AND ADJUSTMENTS [Abstract]	'
Utility Plant Adjustment	$419,000
Utility Operating Expenses Adjustment	393,000
Property and Other Taxes Adjustment	$26,000

STOCK_COMPENSATION_PLANS_Detai

STOCK COMPENSATION PLANS (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	25-May-05
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'	'	'	'	'
Granted, option shares (in shares)	'	'	0	'	'
Share Based Compensation Arrangement By Share Based Payment Award Nonvested Options Outstanding [Roll Forward]	'	'	'	'	'
Granted, option shares (in shares)	'	'	0	'	'
Non-vested shares of Class A Stock under option [Abstract]	'	'	'	'	'
Vesting period for granted option (in years)	'	'	'1 year	'	'
Options granted term (in years)	'	'	'10 years	'	'
Weighted-average assumptions used for grants issued [Abstract]	'	'	'	'	'
Expected Dividend Yield (in hundredths)	'	'	3.88%	3.63%	'
Expected Stock Price Volatility (in hundredths)	'	'	26.50%	26.16%	'
Weighted Average Risk-Free Interest Rate (in hundredths)	'	'	2.24%	1.68%	'
Weighted Average Expected Life of Options (in years)	'	'	'7 years 6 months 7 days	'9 years 4 months 28 days	'
Unrecognized expense related to non-vested option shares	$79,000	'	$79,000	'	'
Period over which unvested options cost will recognized (in years)	'	'	'0 years 7 months 6 days	'	'
Class A Stock [Member] | 2005 Equity Compensation Plan [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Number of shares authorizes for new issues	'	'	'	'	500,000
Compensation expense	34,000	34,000	101,000	89,000	'
Class A Stock [Member] | Stock Options [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'	'	'	'	'
Outstanding at beginning of period, option shares (in shares)	'	'	387,000	'	'
Granted, option shares (in shares)	'	'	33,750	'	'
Exercised, option shares (in shares)	'	'	-40,500	'	'
Outstanding at end of period, option shares (in shares)	380,250	'	380,250	'	'
Options exercisable at end of period, option share (in shares)	346,500	'	346,500	'	'
Shares of Class A Non-Voting Common Stock under option [Abstract]	'	'	'	'	'
Outstanding at beginning of period, weighted average exercise price (in dollars per shares)	'	'	$18.96	'	'
Granted, weighted average exercise price (in dollars per shares)	'	'	$21.86	'	'
Exercised, weighted average exercise price (in dollars per shares)	'	'	$16.13	'	'
Outstanding at end of period, weighted average exercise price (in dollars per shares)	$19.52	'	$19.52	'	'
Options exercisable at end of period, weighted average exercise price (in dollars per shares)	$19.30	'	$19.30	'	'
Outstanding at end of period, weighted average remaining life (in years)	'	'	'4 years 8 months 12 days	'	'
Options exercisable at end of period, weighted average remaining life (in years)	'	'	'4 years 2 months 19 days	'	'
Options exercisable at beginning of period, aggregate intrinsic value	'	'	1,542,000	'	'
Exercised, aggregate intrinsic value	'	'	238,000	'	'
Outstanding at end of period, aggregate intrinsic value	404,000	'	404,000	'	'
Options exercisable at end of period, aggregate intrinsic value	$404,000	'	$404,000	'	'
Share Based Compensation Arrangement By Share Based Payment Award Nonvested Options Outstanding [Roll Forward]	'	'	'	'	'
Granted, option shares (in shares)	'	'	33,750	'	'
Class A Stock [Member] | Non-Vested Stock Option [Member]	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'	'	'	'	'
Granted, option shares (in shares)	'	'	33,750	'	'
Share Based Compensation Arrangement By Share Based Payment Award Nonvested Options Outstanding [Roll Forward]	'	'	'	'	'
Outstanding at beginning of period, Non-vested option shares (in shares)	'	'	33,750	'	'
Granted, option shares (in shares)	'	'	33,750	'	'
Vested, option shares (in shares)	'	'	-33,750	'	'
Canceled, option shares (in shares)	'	'	0	'	'
Outstanding at end of period, Non-vested option shares (in shares)	33,750	'	33,750	'	'
Non-vested shares of Class A Stock under option [Abstract]	'	'	'	'	'
Outstanding at beginning of period, weighted average grant - date fair value per option (in dollars per shares)	'	'	$4.04	'	'
Granted, weighted average grant - date fair value per option (in dollars per shares)	'	'	$3.94	'	'
Vested, weighted average grant - date fair value per option (in dollars per shares)	'	'	$4.04	'	'
Canceled, weighted average grant - date fair value per option (in dollars per shares)	'	'	$0	'	'
Outstanding at end of period, weighted average grant - date fair value per option (in dollars per shares)	$3.94	'	$3.94	'	'

REGULATORY_ASSETS_Details

REGULATORY ASSETS (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Regulatory Assets [Line Items]	'	'
Regulatory assets, net	$2,362,000	$2,304,000
Period over which depreciation and salary study expenses amortized (in years)	'5	'
Period over which Delaware rate proceedings and applications expenses amortized (in years)	'2 years	'
Period over which Maryland rate proceedings and applications expenses amortized	'five years or until the next rate increase application	'
Period over which goodwill amortized (in years)	'50 years	'
Period over which Port Deposit and Cecil County deferred acquisition costs amortized (in years)	'20 years	'
Period over which Cecil County deferred franchise costs amortized (in years)	'80 years	'
Artesian Water contributed to its postretirement benefit plan	93,000	'
Postretirement benefit obligation [Member]	'	'
Regulatory Assets [Line Items]	'	'
Regulatory assets, net	438,000	438,000
Deferred income taxes recoverable in future rates [Member]	'	'
Regulatory Assets [Line Items]	'	'
Regulatory assets, net	465,000	476,000
Goodwill A R T N A [Member]	'	'
Regulatory Assets [Line Items]	'	'
Regulatory assets, net	327,000	333,000
Deferred acquisition and franchise costs [Member]	'	'
Regulatory Assets [Line Items]	'	'
Regulatory assets, net	765,000	792,000
Expense of rate and regulatory proceedings [Member]	'	'
Regulatory Assets [Line Items]	'	'
Regulatory assets, net	$367,000	$265,000

NET_INCOME_PER_COMMON_SHARE_AN2

NET INCOME PER COMMON SHARE AND EQUITY PER COMMON SHARE (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Shares used in computing basic and diluted net income per share [Abstract]	'	'	'	'	'
Weighted average common shares outstanding during the period for Basic computation (in shares)	8,898,000	8,789,000	8,876,000	8,759,000	'
Dilutive effect of employee stock options (in shares)	32,000	61,000	43,000	63,000	'
Weighted average common shares outstanding during the period for Diluted computation (in shares)	8,930,000	8,850,000	8,919,000	8,822,000	'
Common stock excluded from calculations of diluted net income per share (in shares)	'	'	67,500	'	'
Class of Stock [Line Items]	'	'	'	'	'
Equity per common share (in dollars per share)	$13.88	'	$13.88	'	$13.89
Class A Stock [Member]	'	'	'	'	'
Class of Stock [Line Items]	'	'	'	'	'
Common stock, shares authorized (in shares)	15,000,000	'	15,000,000	'	'
Common stock, shares outstanding (in shares)	8,018,913	7,911,764	8,018,913	7,911,764	'
Common stock, par value (in dollars per share)	$1	'	$1	'	'
Common stock, shares issued during period (in shares)	8,722	11,574	70,344	82,928	'
Class B Stock [Member]	'	'	'	'	'
Class of Stock [Line Items]	'	'	'	'	'
Common stock, shares authorized (in shares)	1,040,000	'	1,040,000	'	'
Common stock, shares outstanding (in shares)	881,452	881,452	881,452	881,452	'
Common stock, par value (in dollars per share)	$1	'	$1	'	'
Common stock, shares issued during period (in shares)	'	'	881,452	881,452	'

REGULATORY_PROCEEDINGS_Details

REGULATORY PROCEEDINGS (Details) (USD $)

9 Months Ended

0 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

6 Months Ended

Sep. 30, 2014

Sep. 30, 2014

Nov. 13, 2014

Nov. 30, 2013

31-May-13

Nov. 30, 2012

Sep. 30, 2014

Sep. 30, 2013

Jun. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Jun. 10, 2014

Apr. 11, 2014

Jun. 30, 2014

Oct. 08, 2013

Jan. 18, 2013

Delaware [Member]

Artesian Water [Member]

Artesian Water [Member]

Artesian Water [Member]

Artesian Water [Member]

Artesian Water [Member]

Artesian Water [Member]

Artesian Water [Member]

Artesian Water [Member]

Artesian Water [Member]

Artesian Water [Member]

Artesian Water [Member]

Artesian Wastewater [Member]

Artesian Wastewater [Member]

Artesian Wastewater [Member]

Rate Proceedings [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum temporary annual rate increase subject to 15% gross water sales limitation

'

$2,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of gross water sales maximum temporary annual rate increase subject to $2.5 million limitation (in hundredths)

15.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Period to complete rate case by law (in months)

'

'7 months

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of rate relief allowed should a rate case not complete, maximum (in hundredths)

15.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of revenue increase in a filed request to implement new rates (in hundredths)

'

'

'

'

'

'

'

'

'

'

'

'

15.90%

'

'

34.80%

Amount of annual revenue increase in a filed request to implement new rates

'

'

'

'

'

'

'

'

'

'

'

'

10,000,000

'

'

343,000

Increase in annual revenue expected from rate increase application approval

'

'

'

'

'

'

'

'

'

'

'

'

'

'

174,000

'

Return on Equity (in hundredths)

'

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

Incremental Increase to Customers

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage increase in annual operating revenue due to temp rate increase in effect

'

'

'

'

'

'

'

'

'

'

'

3.98%

'

'

'

'

Annualized operating revenue increase due to temp rate increase in effect

'

'

'

'

'

'

'

'

'

'

'

2,500,000

'

'

'

'

Other Proceedings [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Distribution System Improvement Charge rate increase applied between base rate filings, maximum (in hundredths)

'

'

'

'

'

'

'

'

7.50%

'

'

'

'

'

'

'

Distribution System Improvement Charge rate increase maximum within a 12-month period (in hundredths)

'

'

'

'

'

'

'

'

5.00%

'

'

'

'

'

'

'

Percentage of Distribution System Improvement Charges annual rate increase application filed by company to regulatory (in hundredths)

'

'

7.17%

3.32%

2.09%

1.59%

'

'

'

'

'

'

'

'

'

'

Increase in revenue due to DSIC rate increase application, annually

'

'

4,500,000

4,900,000

2,000,000

4,600,000

'

'

'

'

'

'

'

'

'

'

Revenue earned in DSIC rate increases

'

'

'

'

'

'

'

$336,000

'

$789,000

$839,000

'

'

'

'

'

INCOME_TAXES_Details

INCOME TAXES (Details)	9 Months Ended
	Sep. 30, 2014
State Authorities [Member]	'
Income Tax Examination [Line Items]	'
Income tax examination description	'for tax years 2011 through 2013
Federal Authorities [Member]	'
Income Tax Examination [Line Items]	'
Income tax examination description	'for tax years 2011 through 2013

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Carrying Amount [Member]	'	'
Long-term Financial Liabilities [Abstract]	'	'
Long-term Debt, Fair Value	$106,402	$106,642
Estimated fair value [Member]	'	'
Long-term Financial Liabilities [Abstract]	'	'
Long-term Debt, Fair Value	$128,186	$124,461

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014
Related Party Transaction [Line Items]	'
Stock ownership required to be disclosed, minimum (in hundredths)	5.00%
W.F. Construction [Member]	'
Related Party Transaction [Line Items]	'
Contract to repair water treatment plant	$340,000

LEGAL_PROCEEDINGS_Details

LEGAL PROCEEDINGS (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
LEGAL PROCEEDINGS [Abstract]	'
Amount to pay Chester Authority for amounts withheld related to specific rate increases	$3,100,000
Late fee amount on amounts withheld to Chester Water Authority	300,000
Late fee percentage on amounts withheld to Chester Water Authority	10.00%
Prejudgment interest accrued	$378,000
Interest rate used for prejudgment interest accrued	6.00%