California Water Service (CWT) 10-K1 Mar 232022 FY Annual reportFinancial data

Company Profile

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
Cover Page - USD ($) $ in Millions	Dec. 31, 2022	Feb. 06, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	1-13883
Entity Registrant Name	CALIFORNIA WATER SERVICE GROUP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0448994
Entity Address, Address Line One	1720 North First Street
Entity Address, City or Town	San Jose,
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95112
City Area Code	408
Local Phone Number	367-8200
Title of 12(b) Security	Common Stock, $0.01 par value per share
Trading Symbol	CWT
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 2,122
Entity Common Stock, Shares Outstanding		55,600,905
Documents Incorporated by Reference	Certain information required to be disclosed in Part III of this report is incorporated by reference from the registrant’s definitive Proxy Statement for its Annual Meeting of Stockholders to be held on or about May 31, 2023. The proxy statement is expected to be filed no later than 120 days after the end of the fiscal year covered by this report.
Entity Central Index Key	0001035201
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY

Audit Information

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2022
Audit Information [Abstract]
Auditor Location	San Francisco, California
Auditor Name	DELOITTE & TOUCHE LLP
Auditor Firm ID	34

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Utility plant:
Land	$ 45,861	$ 45,047
Depreciable plant and equipment	4,215,619	3,899,629
Construction work in progress	247,013	222,713
Intangible assets	27,779	29,955
Total utility plant	4,536,272	4,197,344
Less accumulated depreciation and amortization	(1,477,402)	(1,350,482)
Net utility plant	3,058,870	2,846,862
Current assets:
Cash and cash equivalents	62,100	78,380
Restricted cash	22,925	2,273
Receivables:
Customers, net	55,079	60,785
Regulatory balancing accounts	66,826	78,597
Other, net	20,932	18,452
Unbilled revenue, net	33,140	32,760
Materials and supplies at weighted average cost	12,564	9,511
Taxes, prepaid expenses, and other assets	21,969	19,700
Total current assets	295,535	300,458
Other assets:
Regulatory assets	283,620	285,692
Goodwill	36,814	36,814
Other	175,913	153,445
Total other assets	496,347	475,951
TOTAL ASSETS	3,850,752	3,623,271
Capitalization:
Common stock, $0.01 par value; 136,000 shares authorized, 55,598 and 53,716 outstanding in 2022 and 2021, respectively	556	537
Additional paid-in capital	760,336	651,121
Retained earnings	556,698	514,873
Noncontrolling interests	4,804	5,386
Total equity	1,322,394	1,171,917
Long-term debt, net	1,052,487	1,055,794
Total capitalization	2,374,881	2,227,711
Current liabilities:
Current maturities of long-term debt, net	3,310	5,192
Short-term borrowings	70,000	35,000
Accounts payable	140,986	144,369
Regulatory balancing accounts	12,240	32,908
Accrued other taxes	8,607	5,379
Accrued interest	6,490	6,542
Other accrued liabilities	53,017	42,547
Total current liabilities	294,650	271,937
Deferred income taxes	330,251	294,647
Regulatory Liabilities	213,679	180,428
Pension	78,443	92,287
Advances for construction	199,832	198,086
Contributions in aid of construction	285,401	285,665
Other long-term liabilities	73,615	72,510
Commitments and contingencies (Note 14)
TOTAL CAPITALIZATION AND LIABILITIES	$ 3,850,752	$ 3,623,271

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Jul. 26, 2022	Jul. 25, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01		$ 0.01
Common stock, shares authorized (in shares)	136,000,000	136,000,000	68,000,000	136,000,000
Common stock, shares outstanding (in shares)	55,597,855			53,715,569

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Operating revenue	$ 846,431	$ 790,909	$ 794,307
Operations:
Purchased water	224,529	225,020	230,076
Purchased power	44,566	37,112	34,006
Pump taxes	16,169	15,342	12,647
Administrative and general	132,718	126,686	117,058
Other operations	116,172	86,392	95,859
Maintenance	31,715	29,592	28,026
Depreciation and amortization	114,575	108,715	98,505
Income taxes	3,262	2,805	11,435
Property and other taxes	35,065	32,475	30,029
Total operating expenses	718,771	664,139	657,641
Net operating income	127,660	126,770	136,666
Other income and expenses:
Non-regulated revenue	21,276	22,761	16,922
Non-regulated expenses	(24,821)	(17,234)	(14,300)
Other components of net periodic benefit credit (cost)	14,476	9,903	(4,988)
Allowance for equity funds used during construction	4,127	3,186	4,976
Gain on sale of non-utility property	0	94	0
Income tax expense on other income and expenses	(3,113)	(1,287)	(583)
Net other income	11,945	17,423	2,027
Interest expense:
Interest expense	46,686	44,980	45,047
Allowance for borrowed funds used during construction	(2,344)	(1,766)	(3,185)
Net interest expense	44,342	43,214	41,862
Net income	95,263	100,979	96,831
Net loss attributable to noncontrolling interests	(748)	(146)	0
Net income	$ 96,011	$ 101,125	$ 96,831
Earnings per share:
Basic (in dollars per share)	$ 1.77	$ 1.96	$ 1.97
Diluted (in dollars per share)	$ 1.77	$ 1.96	$ 1.97
Weighted average number of common shares outstanding:
Basic (in shares)	54,320	51,633	49,274
Diluted (in shares)	54,363	51,633	49,274

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Noncontrolling Interests
Balance at the beginning of the period (in shares) at Dec. 31, 2019		48,532
Balance at the beginning of the period at Dec. 31, 2019	$ 768,843	$ 485	$ 362,275	$ 406,083	$ 0
Increase (Decrease) in Stockholders' Equity
Net income (loss)	96,831			96,831
Issuance of common stock (in shares)		1,836
Issuance of common stock	88,054	$ 18	88,036
Repurchase of common stock (in shares)		(34)
Repurchase of common stock	(1,679)		(1,679)
Dividends paid on common stock	(41,768)			(41,768)
Balance at the end of the period (in shares) at Dec. 31, 2020		50,334
Balance at the end of the period at Dec. 31, 2020	910,281	$ 503	448,632	461,146	0
Increase (Decrease) in Stockholders' Equity
Net income (loss)	100,979			101,125	(146)
Issuance of common stock (in shares)		3,415
Issuance of common stock	204,528	$ 34	204,494
Repurchase of common stock (in shares)		(33)
Repurchase of common stock	(1,767)		(1,767)
Dividends paid on common stock	(47,398)			(47,398)
Acquisition of business with noncontrolling interest	5,294				5,294
Investment in business with noncontrolling interest	0		(238)		238
Balance at the end of the period (in shares) at Dec. 31, 2021		53,716
Balance at the end of the period at Dec. 31, 2021	1,171,917	$ 537	651,121	514,873	5,386
Increase (Decrease) in Stockholders' Equity
Net income (loss)	95,263			96,011	(748)
Issuance of common stock (in shares)		1,916
Issuance of common stock	111,761	$ 19	111,742
Repurchase of common stock (in shares)		(34)
Repurchase of common stock	(2,013)		(2,013)
Dividends paid on common stock	(54,186)			(54,186)
Investment in business with noncontrolling interest	0		(514)		514
Distribution to noncontrolling interest	(348)				(348)
Balance at the end of the period (in shares) at Dec. 31, 2022		55,598
Balance at the end of the period at Dec. 31, 2022	$ 1,322,394	$ 556	$ 760,336	$ 556,698	$ 4,804

Consolidated Statements of Eq_2

Consolidated Statements of Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Dividends paid on common stock (in dollars per share)	$ 1	$ 0.9200	$ 0.8500

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating activities:
Net income (loss)	$ 95,263	$ 100,979	$ 96,831
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	117,364	111,581	100,935
Amortization of debt premium and expenses	369	366	412
Changes in normalized deferred income taxes	26,880	25,200	34,440
Change in value of life insurance contracts	7,161	(3,800)	(4,293)
Allowance for equity funds used during construction	(4,127)	(3,186)	(4,976)
Stock-based compensation	5,161	6,805	4,590
Gain on sale of non-utility properties	0	(94)	0
Write-off of capital costs	702	524	0
Changes in operating assets and liabilities:
Receivables	(40,687)	(12,833)	(18,343)
Water Arrearages Payment Program cash received	20,836	0	0
Water Arrearages Payment Program cash returned	(3,609)	0	0
Unbilled revenue	(381)	1,309	1,148
Taxes, prepaid expenses, and other assets	(5,104)	(2,745)	(3,647)
Accounts payable	(7,626)	(2,938)	373
Other current liabilities	7,941	1,141	(6,097)
Other changes in noncurrent assets and liabilities	23,629	9,409	(83,449)
Net cash provided by operating activities	243,772	231,718	117,924
Investing activities:
Utility plant expenditures	(327,757)	(293,194)	(298,651)
Proceeds from sale of non-utility properties	0	108	0
Business Acquisition, net of cash acquired	0	(6,451)	(40,483)
Asset acquisition	(7,766)	0	0
Payment for investments	0	0	(4,600)
Return of investment	0	1,000	0
Purchase of life insurance	(6,688)	(2,335)	(2,335)
Life insurance proceeds	6,688	0	0
Net cash used in investing activities	(335,523)	(300,872)	(346,069)
Financing activities:
Short-term borrowings	150,000	200,000	335,000
Repayment of short-term borrowings	(115,000)	(535,000)	(140,100)
Issuance of long-term debt, net of debt issuance costs of $0 for 2022, $1,064 for 2021, and $0 for 2020.	0	278,936	0
Advances and contributions in aid of construction	25,822	28,171	27,292
Refunds of advances for construction	(9,468)	(10,634)	(10,203)
Retirement of long-term debt	(5,423)	(5,353)	(22,141)
Repurchase of common stock	(2,013)	(1,767)	(1,679)
Issuance of common stock	106,739	197,723	83,575
Dividends paid	(54,186)	(47,398)	(41,768)
Distribution to noncontrolling interest	(348)	0	0
Net cash provided by financing activities	96,123	104,678	229,976
Change in cash, cash equivalents, and restricted cash	4,372	35,524	1,831
Cash, cash equivalents, and restricted cash at beginning of year	80,653	45,129	43,298
Cash, cash equivalents, and restricted cash at end of year	85,025	80,653	45,129
Cash paid during the year for:
Interest (net of amounts capitalized)	43,768	41,621	40,792
Income taxes	0	3,661	4,700
Supplemental disclosure of investing and financing non-cash activities:
Accrued payables for investments in utility plant	51,511	57,768	54,987
Utility plant contributed by developers	20,379	19,531	28,672
Litigation proceeds for TCP contamination reclassified from liability to depreciable plant and equipment	$ 0	$ 9,302	$ 445

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Long-term Debt
Issuance of debt expenses	$ 0	$ 1,064	$ 0

ORGANIZATION AND OPERATIONS

ORGANIZATION AND OPERATIONS	12 Months Ended
ORGANIZATION AND OPERATIONS	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND OPERATIONS	ORGANIZATION AND OPERATIONS California Water Service Group (Company) is a holding company that provides water utility and other related services in California, Washington, New Mexico, Hawaii and Texas through its wholly-owned and non-wholly owned subsidiaries. California Water Service Company (Cal Water), Washington Water Service Company (Washington Water), New Mexico Water Service Company (New Mexico Water), and Hawaii Water Service Company, Inc. (Hawaii Water) provide regulated utility services under the rules and regulations of their respective state's regulatory commissions (jointly referred to as the Commissions). CWS Utility Services and HWS Utility Services LLC provide non-regulated water utility and utility-related services. TWSC, Inc. (Texas Water) holds regulated and contracted wastewater utilities. The Company operates in one reportable segment, providing water and related utility services. Basis of Presentation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and include the Company's accounts and those of its wholly and non-wholly owned subsidiaries. The non-wholly owned subsidiary refers to a 92.2% owned subsidiary of Texas Water and is consolidated using the voting interest model as the Company owns a majority of the voting interests in the non-wholly owned subsidiary. All intercompany transactions and balances have been eliminated from the consolidated financial statements. In the opinion of management, the consolidated financial statements reflect all adjustments that are necessary to provide a fair presentation of the results for the periods covered. The preparation of the Company's consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the consolidated balance sheet dates and the reported amounts of revenues and expenses for the periods presented. These include, but are not limited to, estimates and assumptions used in determining the Company's regulatory asset and liability balances based upon probability assessments of regulatory recovery, utility plant useful lives, revenues earned but not yet billed, asset retirement obligations, allowance for credit losses, pension and other employee benefit plan liabilities, and income tax-related assets and liabilities. Actual results could differ from these estimates. Noncontrolling Interests Noncontrolling interests in the Company’s consolidated financial statements represents the 7.8% interest not owned by Texas Water in a consolidated subsidiary. Texas Water obtained control over the subsidiary on May 1, 2021. Since the Company controls this subsidiary, its financial statements are consolidated with those of the Company, and the noncontrolling owner’s 7.8% share of the subsidiary’s net assets and results of operations is deducted and reported as noncontrolling interests on the consolidated balance sheets and as net loss attributable to noncontrolling interests in the consolidated statements of operations. The Company reports noncontrolling interests in consolidated entities as a component of equity separate from the Company’s equity. The Company’s net income attributable to California Water Service Group excludes a net loss attributable to the noncontrolling interests. Reclassifications Certain prior year amounts have been reclassified for consistency with the current year presentation. Such reclassifications have no impact on previously reported assets, liabilities, net income, equity, or cash flows. As of December 31, 2021, $3.5 million of uninsured loss reserve was reclassified from Accrued and deferred compensation to Uninsured loss reserve within the Other Accrued Liabilities table in Note 9. This change had no impact to previously reported liabilities. For the years ended December 31, 2021 and 2020, $61.5 million and $55.8 million of Multiple residential revenue was reclassified from Residential to Multiple residential within the table in Note 2. These changes had no impact to previously reported operating revenue.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Operating Revenue The following table disaggregates the Company’s operating revenue by source for the years ended December 31, 2022, 2021, and 2020: 2022 2021 2020 Revenue from contracts with customers $ 772,616 $ 765,704 $ 697,577 Regulatory balancing account revenue 73,815 25,205 96,730 Total operating revenue $ 846,431 $ 790,909 $ 794,307 Revenue from contracts with customers The Company principally generates operating revenue from contracts with customers by providing regulated water and wastewater services at tariff-rates authorized by the Commissions in the states in which they operate and non-regulated water and wastewater services at rates authorized by contracts with government agencies. Revenue from contracts with customers reflects amounts billed for the volume of consumption at authorized per unit rates, for a service charge, and for other authorized charges. The Company satisfies its performance obligation to provide water and wastewater services over time as services are rendered. The Company applies the invoice practical expedient and recognizes revenue from contracts with customers in the amount for which the Company has a right to invoice. The Company has a right to invoice for the volume of consumption, for the service charge, and for other authorized charges. The measurement of sales to customers is generally based on the reading of their meters, which occurs on a systematic basis throughout the month. At the end of each month, the Company estimates consumption since the date of the last meter reading and a corresponding unbilled revenue is recognized. The estimate is based upon the number of unbilled days that month and the average daily customer billing rate from the previous month (which fluctuates based upon customer usage). Contract terms are generally short-term and at will by customers and, as a result, no separate financing component is recognized for the Company's collections from customers, which generally require payment within 30 days of billing. The Company applies judgment, based principally on historical payment experience, in estimating its customers’ ability to pay. Certain customers are not billed for volumetric consumption, but are instead billed a flat rate at the beginning of each monthly service period. The amount billed is initially deferred and subsequently recognized over the monthly service period, as the performance obligation is satisfied. The deferred revenue balance or contract liability, which is included in "other accrued liabilities" on the consolidated balance sheets, is inconsequential. In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2022, 2021 and 2020: 2022 2021 2020 Residential $ 458,448 $ 467,365 $ 430,264 Business 153,570 144,565 125,819 Multiple residential 64,481 61,478 55,801 Industrial 26,622 26,569 29,088 Public authorities 41,150 40,501 35,776 Other* 28,345 25,226 20,829 Total revenue from contracts with customers $ 772,616 $ 765,704 $ 697,577 _______________________________________________________________________________ * Other includes accrued unbilled revenue Regulatory balancing account revenue The Company’s ability to recover revenue requirements authorized by the California Public Utilities Commission (CPUC) in its triennial general rate case (GRC) has been decoupled from the volume of the sales through 2022. Regulatory balancing account revenue is revenue related to rate mechanisms authorized in California by the CPUC, which allow the Company to recover the authorized revenue and are not considered contracts with customers. These mechanisms include the following: The Water Revenue Adjustment Mechanism (WRAM) has allowed the Company to recognize the adopted level of volumetric revenues. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as regulatory balancing account revenue. Cost-recovery rates, such as the Modified Cost Balancing Account (MCBA), Conservation Expense Balancing Account (CEBA), Pension Cost Balancing Account (PCBA), and Health Cost Balancing Account (HCBA), generally provide for recovery of the adopted levels of expenses for purchased water, purchased power, pump taxes, water conservation program costs, pension, and health care. Variances between adopted and actual costs are recorded as regulatory balancing account revenue. Each district's WRAM and MCBA regulatory assets and liabilities are allowed to be netted against one another. The Company recognizes regulatory balancing account revenues that have been authorized for rate recovery, are objectively determinable and probable of recovery, and are expected to be collected within 24 months. To the extent that regulatory balancing account revenue is estimated to be collectible beyond 24 months, recognition is deferred. The CPUC issued a decision effective August 27, 2020 requiring that Class A companies submitting GRC filings after the effective date be (i) precluded from proposing the use of a full decoupling WRAM in their next GRCs and (ii) allowed the use of Monterey-Style Water Revenue Adjustment Mechanisms (MWRAM). In addition, the CPUC's decision allowed for Incremental Cost Balancing Accounts (ICBAs), which are authorized by state statute, to replace the MCBA. The MWRAM tracks the difference between the revenue received for actual metered sales through the tiered volumetric rate and the revenue that would have been received with the same actual metered sales if a uniform rate had been in effect. The ICBA tracks differences between the authorized per-unit prices of water production costs and actual per-unit prices of water production costs. Cal Water complied with this decision in its 2021 GRC Filing and expects these replacement mechanisms to be in effect for 2023. In September 2020, Cal Water filed an Application for Rehearing at the CPUC seeking to reverse the August 27, 2020 CPUC decision. While a decision was pending on the Application for Rehearing, Cal Water along with four other Class A California water utilities filed Petitions for a Writ of Review with the California Supreme Court (Court) on or about October 27, 2021. In September 2021, the CPUC denied the Application for Rehearing. On May 18, 2022, the Court issued writs granting review and ordered the CPUC and other filing parties to submit additional pleadings to the Court. The final pleadings were submitted on January 13, 2023. Cal Water anticipates that the Court will schedule an oral argument before it begins deliberations and issues its decision. Non-Regulated Revenue The following tables disaggregate the Company’s non-regulated revenue by source for the years ended December 31, 2022, 2021, and 2020: 2022 2021 2020 Operating and maintenance revenue $ 12,860 $ 16,276 $ 11,481 Other non-regulated revenue 5,774 3,741 3,043 Non-regulated revenue from contracts with customers 18,634 20,017 14,524 Lease revenue 2,642 2,744 2,398 Total non-regulated revenue $ 21,276 $ 22,761 $ 16,922 Operating and maintenance services are provided for non-regulated water and wastewater systems owned by private companies and municipalities. The Company negotiates formal agreements with the customers under which they provide operating, maintenance and customer billing services related to the customers’ water system. The formal agreements outline the fee schedule for the services provided. The agreements typically call for a fee-per-service or a flat-rate amount per month. The Company satisfies its performance obligation of providing operating and maintenance services over time as services are rendered; as a result, the Company employs the invoice practical expedient and recognizes revenue in the amount that it has the right to invoice. Contract terms are generally short-term and, as a result, no separate financing component is recognized for its collections from customers, which generally require payment within 30 days of billing. Other non-regulated revenue primarily relates to services for the design and installation of water mains and other water infrastructure for customers outside the regulated service areas and insurance program administration. In 2022, the Company recorded a gain of $2.7 million related to Company-owned life insurance as part of "other non-regulated revenue" in the table above. Lease revenue is not considered revenue from contracts with customers and is recognized following operating lease standards. The Company is the lessor in operating lease agreements with telecommunications companies under which cellular phone antennas are placed on the Company's property. The Company provides the lessee the right to ingress and egress across lessor property to access the antennas. The minimum rents are recognized on a straight-line basis over the terms of the leases, which may span multiple years. The excess rents are recognized over amounts contractually due pursuant to the underlying leases and is included in a deferred receivable account in the accompanying balance sheet. The leases generally have terms of 5 to 10 years, with lessee options to extend the lease for up to 15 years. The exercise of lease renewal options is at the lessee’s sole discretion. Most of the Company’s lease agreements contain mutual termination options that require prior written notice by either lessee or lessor. A subset of the Company’s leases contains variable lease payments that depend on changes in the consumer price index (CPI). The Company determines if an arrangement is a lease at inception. Generally, a lease agreement exists if the Company determines that the arrangement gives the lessee control over the use of an identified asset and obtains substantially all of the benefits from the identified asset. Maturities of lease payments to be received are as follows: Year Ending December 31, Operating Leases 2023 $ 2,649 2024 2,339 2025 1,809 2026 1,037 2027 165 Allowance for Credit Losses The Company measures expected credit losses for Customer Receivables, Other Receivables, and Unbilled Revenue on an aggregated level. These receivables are generally trade receivables due in one year or less or expected to be billed and collected in one year or less. The expected credit losses for Other Receivables and Unbilled Revenue are inconsequential. Customer receivables include receivables for water and wastewater services provided to residential customers, business, industrial, public authorities, and other customers. The expected credit losses for business, industrial, public authorities, and other customers are inconsequential. The overall risks related to the Company’s receivables are low as water and wastewater services are seen as essential services. The estimate for the allowance for credit losses is based on a historical loss ratio, in conjunction with a qualitative assessment of elements that impact the collectability of receivables to determine if the allowance for credit losses should be further adjusted in accordance with the accounting guidance for credit losses. Management contemplates available current information such as changes in economic factors, regulatory matters, industry trends, payment options and programs available to customers, and the methods that the Company is able to utilize to ensure payment. The Company reviewed its allowance for credit losses utilizing a quantitative assessment, which included trend analysis of customer billing and collection, aging by customer class, and unemployment rates since the outbreak of COVID-19 in the first quarter of 2020. The Company also utilized a qualitative assessment, which considered the future collectability on customer outstanding balances, management's estimate of the cash recovery, and a general assessment of the economic conditions of the locations the Company serves due to the outbreak of COVID-19. The Company has resumed shutoffs for non-payment in all of the Company's regulated utilities. The Company also received and applied funds to customer accounts from the California Water and Wastewater Arrearages Payment Program (WAPP). The WAPP was created by the California Legislature, is administered by the State Water Resources Control Board and was implemented to provide relief to community water and wastewater systems for unpaid bills – arrearages – related to the COVID-19 pandemic. Additionally, Cal Water has implemented interest and penalty-free payment plans or extensions, subject to certain terms and conditions, to help customers pay water bills after June 15, 2022. Based on the above assessments, the Company adjusted its allowance for credit losses accordingly. The following table presents the activity in the allowance for credit losses for the periods ended December 31, 2022, 2021, and 2020. 2022 2021 2020 Beginning Balance $ 3,743 $ 5,246 771 Provision for credit loss expense 5,887 1,088 $ 5,716 Write-offs (4,380) (3,113) $ (1,730) Recoveries 379 522 $ 489 Total ending allowance balance $ 5,629 $ 3,743 $ 5,246 Other Receivables As of December 31, 2022 and 2021, other receivables were: 2022 2021 Accounts receivables from developers $ 7,419 $ 6,909 Income tax receivables 5,496 5,579 Other 8,017 5,964 Total other receivables $ 20,932 $ 18,452 Utility Plant Utility plant is carried at original cost when first constructed or purchased, or at fair value when acquired through acquisition. When depreciable plant is retired, the cost is eliminated from utility plant accounts and such costs are charged against accumulated depreciation. Maintenance of utility plant is charged to operating expenses as incurred. Maintenance projects are not accrued for in advance. Intangible assets acquired as part of water systems purchased are recorded at fair value. All other intangibles have been recorded at cost and are amortized over their useful life. The following table represents depreciable plant and equipment as of December 31: 2022 2021 Equipment $ 915,322 $ 833,313 Office buildings and other structures 339,682 319,528 Transmission and distribution plant 2,960,615 2,746,788 Total $ 4,215,619 $ 3,899,629 Depreciation of utility plant is computed on a straight-line basis over the assets' estimated useful lives including cost of removal of certain assets as follows: Useful Lives Equipment 5 to 50 years Transmission and distribution plant 40 to 65 years Office Buildings and other structures 50 years The provision for depreciation expressed as a percentage of the aggregate depreciable asset balances was 2.90% in 2022, 2.96% in 2021, and 2.94% in 2020. Allowance for funds used during construction (AFUDC) The AFUDC represents the capitalized cost of funds used to finance the construction of the utility plant. In general, AFUDC is applied to Cal Water construction projects requiring more than one month to complete. No AFUDC is applied to projects funded by customer advances for construction, contributions in aid of construction, or applicable state-revolving fund loans. AFUDC includes the net cost of borrowed funds and a rate of return on other funds when used, and is recovered through water rates as the utility plant is depreciated. The amount of AFUDC related to equity funds and to borrowed funds for 2022, 2021, and 2020 are shown in the table below: 2022 2021 2020 Allowance for equity funds used during construction $ 4,127 $ 3,186 $ 4,976 Allowance for borrowed funds used during construction 2,344 1,766 3,185 Total $ 6,471 $ 4,952 $ 8,161 Asset Retirement Obligation The Company has a legal obligation to retire wells in accordance with State Water Resources Control Board regulations. In addition, upon decommission of a wastewater plant or lift station certain wastewater infrastructure would need to be retired in accordance with State Water Resources Control Board regulations. An asset retirement cost and corresponding retirement obligation is recorded when a well or waste water infrastructure is placed into service. As of December 31, 2022 and 2021, the retirement obligation is estimated to be $36.7 million and $29.5 million, respectively. The retirement obligation is recorded as part of "Other long-term liabilities" within the Consolidated Balance Sheet. The change only impacted the consolidated balance sheets as the Company recognizes a regulatory asset or liability for the timing differences between the recognition of expenses and costs recovered through the ratemaking process. The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other long-term liabilities” on the consolidated balance sheets as of December 31, 2022 and 2021: 2022 2021 Obligation at beginning of the year $ 29,459 $ 27,849 Additional liabilities incurred 5,444 119 Liabilities settled — (201) Accretion 1,789 1,692 Obligation at the end of the year $ 36,692 $ 29,459 Cash, Cash Equivalents, and Restricted Cash Cash and cash equivalents include highly liquid investments with remaining maturities of three months or less at the time of acquisition. In 2022 and 2021, restricted cash includes $0.4 million of proceeds collected through a surcharge on certain customers' bills plus interest earned on the proceeds and is used to service California Safe Drinking Water Bond obligations. In 2022, the restricted cash also included $21.5 million of committed cash in Texas Water for a pipeline project (see Note 14). The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Consolidated Balance Sheets that total to the amounts shown on the Consolidated Statements of Cash Flows as of December 31: 2022 2021 Cash and cash equivalents $ 62,100 $ 78,380 Restricted cash 22,925 2,273 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 85,025 $ 80,653 Regulatory Assets and Liabilities Because the Company operates almost exclusively in a regulated business, the Company is subject to the accounting standards for regulated utilities. The Commissions in the states in which the Company operates establish rates that are designed to permit the recovery of the cost of service and a return on investment. The Company capitalizes and records regulatory assets for costs that would otherwise be charged to expense if it is probable that the incurred costs will be recovered in future rates. Regulatory assets are amortized over the future periods that the costs are expected to be recovered. If costs expected to be incurred in the future are currently being recovered through rates, the Company records those expected future costs as regulatory liabilities. In general, the Company does not earn a return on regulatory assets if the related costs do not accrue interest. Accordingly, the Company earns a return only on its regulatory assets for net WRAM and MCBA, PCBA, HCBA, and IRMA receivables. In addition, the Company records regulatory liabilities when it is probable the Commissions will require a refund to be made to the Company's customers over future periods. Determining probability requires significant judgment by management and includes, but is not limited to, consideration of testimony presented in regulatory hearings, proposed regulatory decisions, final regulatory orders, and the strength or status of applications for rehearing or state court appeals. If the Company determines that a portion of the Company's assets used in utility operations is not recoverable in customer rates, the Company would be required to recognize the loss of the assets disallowed. See Note 4 - Regulatory Assets and Liabilities for details of the Company's regulatory assets and liabilities. Impairment of Long-Lived Assets, Intangibles and Goodwill The Company's long-lived assets include transmission and distribution plant, equipment, land, buildings, and intangible assets. Long-lived assets, other than land, are depreciated or amortized over their estimated useful lives, and are reviewed for impairment whenever changes in circumstances indicate the carrying value of the assets may not be recoverable. Such circumstances would include items such as a significant decrease in the market value of a long-lived asset, a significant adverse change in the manner in which the asset is being used or planned to be used or in its physical condition, or a history of operating or cash flow losses associated with the uses of the asset. In addition, changes in the expected useful life of these long-lived assets may also be an impairment indicator. When such events or changes occur, the Company estimates the fair value of the asset from future cash flows expected to result from the use and, if applicable, the eventual disposition of the assets, and compare that to the carrying value of the asset. If the carrying value is greater than the fair value, then an impairment loss is recognized equal to the amount by which the asset's carrying value exceeds its fair value. The key variables that must be estimated include assumptions regarding sales volume, rates, operating costs, labor and other benefit costs, capital additions, assumed discount rates and other economic factors. These variables require significant management judgment and include inherent uncertainties since they are forecasting future events. A variation in the assumptions used could lead to a different conclusion regarding the realizability of an asset and, thus could have a significant effect on the consolidated financial statements. Goodwill is measured as the excess of the cost of an acquisition over the sum of the amounts assigned to identifiable assets acquired less liabilities assumed. Goodwill is not amortized but instead is reviewed annually in the fourth quarter for impairment or more frequently if impairment indicators arise. The impairment test is performed at the reporting unit level using fair-value based approach in which the fair value of the reporting unit is compared to the reporting unit's carrying value. If the fair value of the reporting unit is less than its carrying amount, then an impairment loss is recognized equal to the difference. The Company had no impairments to goodwill in 2022, 2021, and 2020. Long-Term Debt Premium, Discount and Expense The premiums, discounts, and issuance expenses on long-term debt are amortized over the original lives of the related debt on a straight-line basis which approximates the effective interest method. Premiums paid on the early redemption of certain debt and the unamortized original issuance discount and expense are amortized over the life of new debt issued in conjunction with the early redemption. Amortization expense included in interest expense for each of 2022, 2021, and 2020 was $0.4 million. Advances for Construction Advances for construction consist of payments received from developers for installation of water production and distribution facilities to serve new developments. Advances are excluded from rate base for rate setting purposes. Annual refunds are made to developers without interest. Advances of $199.8 million and $198.1 million, at December 31, 2022 and 2021 respectively, will be refunded primarily over a 40-year period in equal annual amounts. Estimated refunds of advances are shown in the table below. Year Ending December 31, Refunds of Advances 2023 $ 8,897 2024 8,672 2025 8,116 2026 7,690 2027 6,845 Thereafter 159,612 Total refunds $ 199,832 Contributions in Aid of Construction Contributions in aid of construction represent payments received from developers, primarily for fire protection purposes, which are not subject to refunds. Facilities funded by contributions are included in utility plant, but excluded from rate base. Depreciation related to assets acquired from contributions is charged to the Contributions in Aid of Construction account. Income Taxes The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. 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. The Company evaluates the need for a valuation allowance on deferred tax assets based on historical taxable income and projected taxable income for future tax years. Historically the Commissions reduced revenue requirements for the tax effects of certain originating temporary differences and allowed recovery of these tax costs as the related temporary differences reverse. The Commissions have granted the Company rate increases to reflect the normalization of the tax benefits of the federal accelerated methods and available Investment Tax Credits (ITC) for all assets placed in service after 1980. ITCs are deferred and amortized over the lives of the related properties for book purposes. The CPUC sets rates utilizing the flow through method of accounting for state income taxes. With the enactment of the Tax Cuts Jobs Act (TCJA), Contributions in Aid of Construction (CIAC) received from developers after December 22, 2017 became fully taxable for federal income tax purposes. On November 15, 2021, the Infrastructure Investment and Jobs Act was signed into law, which reverses the TCJA treatment of CIAC. Effective January 1, 2021, only the service portion of CIAC is taxable for federal income tax purpose. The accounting standards for accounting for uncertainty in income taxes allows the inclusion of interest and penalties related to uncertain tax positions as a component of income taxes (see Note 10 - Income Taxes). Workers' Compensation For workers' compensation, the Company estimates the liability associated with claims submitted and claims not yet submitted based on historical data. Expenses for workers compensation insurance are included in rates on a pay-as-you-go basis. Therefore, a corresponding regulatory asset has been recorded. Earnings per Share The computations of basic and diluted earnings per share are noted below. Basic earnings per share are computed by dividing net income attributable to California Water Service Group by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts were exercised or converted into common stock. Restricted Stock Awards (RSAs) are included in the common shares outstanding because the shares have all the same voting and dividend rights as issued and unrestricted common stock. 2022 2021 2020 (In thousands, Net income $ 95,263 $ 100,979 $ 96,831 Net loss attributable to noncontrolling interests (748) (146) — Net income attributable to California Water Service Group $ 96,011 $ 101,125 $ 96,831 Weighted average common shares, basic 54,320 51,633 49,274 Weighted average common shares, dilutive 54,363 51,633 49,274 Earnings per share—basic $ 1.77 $ 1.96 $ 1.97 Earnings per share—diluted $ 1.77 $ 1.96 $ 1.97 Stock-based Compensation Stock-based compensation cost is measured at the grant date based on the fair value of the award. The Company recognizes compensation expense on a straight-line basis over the requisite service period, which is the vesting period. Comprehensive Income or Loss Comprehensive income for all periods presented was the same as net income attributable to California Water Service Group. Accumulated Other Comprehensive Income The Company did not have any accumulated other comprehensive income or loss transactions as of December 31, 2022 and 2021. Adoption of New Accounting Standards In October of 2021, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. In a business combination, an acquirer generally recognizes assets acquired and liabilities assumed, including contract assets and contract liabilities, at their respective fair value on the acquisition date. ASU 2021-08 requires that in a business combination, an acquirer should recognize and measure contract assets acquired and contract liabilities assumed in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. The guidance provides certain practical expedients for acquirers when recognizing and measuring acquired contract assets and contract liabilities from revenue contracts with customers in a business combination. The guidance is effective for annual reporting periods beginning after December 15, 2022, including interim periods within those fiscal years. ASU 2021-08 should be applied prospectively for acquisitions occurring on or after the effective date of the amendments, and early adoption is permitted. The Company adopted the standard prospectively on January 1, 2023 and does not expect the guidance to have a material impact on the Company's financial statements and footnote disclosures in 2023.

OTHER INCOME AND EXPENSES

OTHER INCOME AND EXPENSES	12 Months Ended
OTHER INCOME AND EXPENSES	Dec. 31, 2022
Other Income and Expenses [Abstract]
OTHER INCOME AND EXPENSES	OTHER INCOME AND EXPENSES The Company conducts various non-regulated activities as reflected in the table below: 2022 2021 2020 Revenue Expense Revenue Expense Revenue Expense Operating and maintenance $ 12,860 $ 11,959 $ 16,276 $ 16,344 $ 11,481 $ 13,551 Leases 2,642 46 2,744 230 2,398 48 Design and construction 416 328 619 611 802 704 Meter reading and billing 534 123 495 79 458 109 Interest income 177 — 171 — 52 — Loss (gain) from non-qualified benefit plan investments — 7,161 — (3,800) — (4,293) Other non-regulated income and expenses 4,647 5,204 2,456 3,770 1,731 4,181 Total $ 21,276 $ 24,821 $ 22,761 $ 17,234 $ 16,922 $ 14,300 Operating and maintenance services and meter reading and billing services are provided for water and wastewater systems owned by private companies and municipalities. The agreements typically call for a fee-per-service or a flat-rate amount per month. Leases have been entered into with telecommunications companies for cellular phone antennas placed on the Company's property. Design and construction services are for the design and installation of water mains and other water infrastructure for others outside the Company's regulated service areas. Third-party insurance program gains and losses are included in other non-regulated income and expenses. In 2022, the Company recorded a gain of $2.7 million related to Company-owned life insurance as part of "revenue" in "other non-regulated income and expenses" in the table above.

REGULATORY ASSETS AND LIABILTIE

REGULATORY ASSETS AND LIABILTIES	12 Months Ended
REGULATORY ASSETS AND LIABILTIES	Dec. 31, 2022
Regulated Operations [Abstract]
REGULATORY ASSETS AND LIABILTIES	REGULATORY ASSETS AND LIABILITIES Regulatory assets and liabilities were comprised of the following as of December 31: Recovery Period 2022 2021 Regulatory Assets Pension and retiree group health Indefinitely $ 171 $ 17,607 Property-related temporary differences (tax benefits flowed through to customers) Indefinitely 143,546 130,565 Other accrued benefits Indefinitely 24,946 23,280 Net WRAM and MCBA long-term accounts receivable 1-2 years 41,558 29,789 Asset retirement obligations, net Indefinitely 24,548 22,935 IRMA long-term accounts receivable 1-2 years 3,682 9,032 Tank coating Various 16,395 13,680 Recoverable property losses 7 Years 3,144 3,843 PCBA Various 19,091 21,500 Other components of net periodic benefit cost Indefinitely — 3,342 General district balancing account receivable Various 377 568 Customer assistance program (CAP) and Rate support fund (RSF) accounts receivable 1 year 2,965 5,991 Other regulatory assets Various 3,197 3,560 Total Regulatory Assets $ 283,620 $ 285,692 Regulatory Liabilities Future tax benefits due to customers $ 131,155 $ 135,027 Pension and retiree group health 58,678 27,294 HCBA 14,318 9,687 Conservation program 6,036 7,206 Net WRAM and MCBA long-term payable 172 143 Other components of net periodic benefit cost 2,475 353 Other regulatory liabilities 845 718 Total Regulatory Liabilities $ 213,679 $ 180,428 The Company's pension and retiree group health regulatory asset represents the unfunded obligation of the Company’s pension and postretirement benefit plans which the Company expects to recover from customers in the future for these plans. The pension and retiree group health regulatory liability represents the over funded obligation of the Company’s postretirement benefit plans which the Company expects to refund to customers in the future. These plans are discussed in further detail in Note 11. The PCBA regulatory asset and the HCBA regulatory liability represent incurred pension and healthcare costs that exceeded/was below the cost recovery in rates and is recoverable/refundable from/to customers. The other components of net periodic benefit cost regulatory asset are authorized by the Commissions and are probable for rate recovery through the capital program. The property-related temporary differences are primarily due to: (i) the difference between book and federal income tax depreciation on utility plant that was placed in service before the regulatory Commissions adopted normalization for rate making purposes; and (ii) certain (state) deferred taxes for which flow through accounting continues to be applied to originating deferred taxes. The regulatory asset will be recovered in rates in future periods as the tax effects of the temporary differences previously flowed-through to customers reverse. Other accrued benefits are accrued benefits for vacation, self-insured workers' compensation, and directors' retirement benefits. The net WRAM and MCBA long-term accounts receivable is the under-collected portion of recorded revenues that are not expected to be collected from customers within 12 months. The IRMA long-term accounts receivables is the additional amount the Company would have billed customers in 2020 and 2021 had the 2018 GRC been approved on time. The asset retirement obligation regulatory asset represents the difference between costs associated with asset retirement obligations and amounts collected in rates. Tank coating represents the maintenance costs for tank coating projects that are recoverable from customers. The CAP and RSF are two programs offered by Cal Water that assist qualifying customers with their monthly water bill. The programs are funded by the customers who do not qualify for the assistance. The CAP and RSF regulatory assets represent the amounts due from customers to fund the CAP and RSF credits that were provided to assist qualifying customers. The future tax benefits due to customers primarily resulted from federal tax law changes enacted by the TCJA on December 22, 2017. The TCJA reduced the federal corporate income tax rate from 35 percent to 21 percent beginning on January 1, 2018, and GAAP requires the Company to re-measure all existing deferred income tax assets and liabilities to reflect the reduction in the federal tax rate on the enactment date. The conservation program regulatory liability is for incurred conservation costs that were below the cost recovery in rates and is refundable to customers. Short-term regulatory assets and liabilities are excluded from the above table. The short-term regulatory assets as of December 31, 2022 and 2021 were $66.8 million and $78.6 million, respectively. The short-term regulatory assets, as of December 31, 2022, and 2021 primarily consisted of net WRAM and MCBA, IRMA, and PCBA receivables. The short-term portion of regulatory liabilities as of December 31, 2022 and 2021 were $12.2 million and $32.9 million, respectively. The short-term regulatory liabilities as of December 31, 2022, primarily consist of TCJA liabilities. The short-term regulatory liabilities as of December 31, 2021, primarily consist of TCJA liabilities and HCBA liabilities. Cost of Capital Application

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
INTANGIBLE ASSETS AND GOODWILL	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL Intangible assets As of December 31, 2022 and 2021, intangible assets that will continue to be amortized and those not amortized were: Weighted 2022 2021 Gross Accumulated Net Gross Accumulated Net Amortized intangible assets: Water pumping rights usage $ 1,084 $ 132 $ 952 $ 1,084 $ 127 $ 957 Water planning studies 14 16,354 9,222 7,132 22,153 15,230 6,923 Leasehold improvements and other 14 3,192 1,614 1,578 2,851 1,477 1,374 Total $ 20,630 $ 10,968 $ 9,662 $ 26,088 $ 16,834 $ 9,254 Unamortized intangible assets: Perpetual water rights and other $ 7,149 $ — $ 7,149 $ 3,867 $ — $ 3,867 Water pumping rights usage is the amount of water pumped from aquifers to be treated and distributed to customers. For the year ended December 31, 2022, 2021, and 2020 amortization of intangible assets was $1.5 million, $1.4 million, and $1.1 million, respectively. Estimated future amortization expense related to intangible assets are shown in the table below: Year Ending December 31, Estimated Future Amortization Expense Related to Intangible Assets 2023 $ 1,357 2024 1,244 2025 1,116 2026 798 2027 559 Thereafter 4,588 Total $ 9,662 Goodwill Changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2021 were as follows: 2022 2021 Beginning balance $ 36,814 $ 31,842 Acquisitions — 5,424 Acquisition adjustment — (452) Total ending goodwill balance $ 36,814 $ 36,814

EQUITY

EQUITY	12 Months Ended
EQUITY	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
EQUITY	EQUITY As of December 31, 2022 and 2021, 55,597,855 and 53,715,569 shares, respectively, of common stock were issued and outstanding. Effective January 1, 2019, the Company implemented an Employee Stock Purchase Plan (ESPP). Under the ESPP, qualified employees are permitted to purchase the Company’s common stock at 90% of the market value of the common stock on the specified stock purchase date. The ESPP is deemed compensatory and compensation costs will be accounted for under ASC 718, Stock Compensation. Employees’ payroll deductions for common stock purchases may not exceed 10% of their salaries. Employees may purchase up to 2,000 shares per period provided that the value of the shares purchased in any calendar year may not exceed $25,000, as calculated pursuant to the ESPP. The Company recorded expense of $0.2 million for 2022, 2021, and 2020. The Company issued 40,095, 37,460 and 43,332 shares of common stock related to the ESPP in 2022, 2021 and 2020, respectively. On April 29, 2022, the Company entered into an equity distribution agreement to sell shares of its common stock having an aggregate gross sales price of up to $350.0 million from time to time depending on market conditions through an at-the-market equity program over the next three years. The Company intends to use the net proceeds from these sales, after deducting commissions on such sales and offering expenses, for general corporate purposes, which may include working capital, construction and acquisition expenditures, investments and repurchases, and redemptions of securities. The Company sold 1,802,063 shares of common stock through its at-the-market equity program and raised proceeds of $104.6 million net of $1.1 million in commissions paid under the equity distribution agreement in 2022. The Company also incurred $0.1 million of equity issuance costs in 2022. On October 31, 2019, the Company entered into an equity distribution agreement to sell shares of its common stock having an aggregate gross sales price of up to $300.0 million from time to time depending on market conditions through an at-the-market equity program. The equity distribution agreement concluded in the fourth quarter of 2021. The Company used the net proceeds from these sales, after deducting commissions on such sales and offering expenses, for general corporate purposes, which may include working capital, construction and acquisition expenditures, investments and repurchases, and redemptions of securities. In 2021, the Company sold 3,286,865 shares of common stock through the at-the-market equity program and raised proceeds of $195.9 million net of $2.0 million in commissions paid under the equity distribution agreement. The Company also incurred $0.2 million of equity issuance costs in 2021. As approved by the Company's stockholders at the 2022 Annual Meeting, effective July 26, 2022, the aggregate number of shares of common stock which the Company shall have authority to issue was increased from 68.0 million shares to 136.0 million shares. All of these shares are of one and the same series, namely shares of common stock with par value of $0.01 per share. Dividend Reinvestment and Stock Repurchase Plan The Company has a Dividend Reinvestment and Stock Purchase Plan (DRIP Plan). Under the DRIP Plan, stockholders may reinvest dividends to purchase additional Company common stock without commission fees. The DRIP Plan also allows existing stockholders and other interested investors to purchase Company common stock through the transfer agent up to certain limits. The Company's transfer agent operates the DRIP Plan and purchases shares on the open market to provide shares for the DRIP Plan.

SHORT-TERM BORROWINGS

SHORT-TERM BORROWINGS	12 Months Ended
SHORT-TERM BORROWINGS	Dec. 31, 2022
Short-Term Debt [Abstract]
SHORT-TERM BORROWINGS	SHORT-TERM BORROWINGS On March 29, 2019, the Company and Cal Water entered into certain syndicated credit agreements, which provide for unsecured revolving credit facilities of up to an initial aggregate amount of $550.0 million for a term of five years. The revolving credit facilities amend, expand, and replace the Company’s and its subsidiaries’ prior credit facilities originally entered into on May 10, 2015. The new credit facilities extended the terms until March 29, 2024, and increased Cal Water’s unsecured revolving line of credit. The Company and subsidiaries that it designates may borrow up to $150.0 million under the Company’s revolving credit facility. Cal Water may borrow up to $400.0 million under its revolving credit facility. All borrowings must be repaid within 24 months unless a different period is required or authorized by the CPUC. Additionally, the credit facilities may be increased by up to an incremental $150.0 million under the Cal Water facility and $50.0 million under the Company facility, subject in each case to certain conditions. The proceeds from the revolving credit facilities may be used for working capital purposes. Borrowings under the credit facilities typically have maturities varying between one month and six months and will bear interest annually at a rate equal to (i) the base rate or (ii) the Eurodollar rate, plus an applicable margin of 0.650% to 0.875%, depending on the Company and its subsidiaries’ consolidated total capitalization ratio. The revolving credit facilities contain affirmative and negative covenants and events of default customary for credit facilities of this type including, among other things, limitations and prohibitions relating to additional indebtedness, liens, mergers, and asset sales. Also, these unsecured credit agreements contain financial covenants governing the Company and its subsidiaries' consolidated total capitalization ratio and interest coverage ratio. As of each of December 31, 2022 and 2021, the outstanding borrowings on the Company lines of credit were $35.0 million. Outstanding borrowings on the Cal Water lines of credit as of December 31, 2022 were $35.0 million and there were no outstanding borrowings as of Decemb er 31, 2021. The average borrowing rate for borrowings on the Company and Cal Water lines of credit during 2022 was 2.74% compared to 0.98% for the same period last year.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
LONG-TERM DEBT	Dec. 31, 2022
Long-Term Debt, Unclassified [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT As of December 31, 2022 and 2021, long-term debt outstanding was: Series Interest Rate Maturity Date 2022 2021 First Mortgage Bonds ZZZ 2.870 % 2051 $ 130,000 $ 130,000 1 3.020 % 2061 150,000 150,000 YYY 4.170 % 2059 200,000 200,000 WWW 4.070 % 2049 100,000 100,000 VVV 3.400 % 2029 100,000 100,000 TTT 4.610 % 2056 10,000 10,000 SSS 4.410 % 2046 40,000 40,000 QQQ 3.330 % 2025 50,000 50,000 RRR 4.310 % 2045 50,000 50,000 PPP 5.500 % 2040 100,000 100,000 AAA 7.280 % 2025 20,000 20,000 BBB 6.770 % 2028 20,000 20,000 CCC 8.150 % 2030 20,000 20,000 DDD 7.130 % 2031 20,000 20,000 EEE 7.110 % 2032 20,000 20,000 GGG 5.290 % 2022 — 1,818 HHH 5.290 % 2022 — 1,818 III 5.540 % 2023 909 1,818 OOO 6.020 % 2031 20,000 20,000 Total First Mortgage Bonds 1,050,909 1,055,454 California Department of Water Resources Loans 1.48% - 1.69% 2027 - 2039 4,515 4,832 Other long-term debt 5,485 6,039 Unamortized debt issuance costs (5,112) (5,339) Total long-term debt, net of unamortized debt issuance costs 1,055,797 1,060,986 Less current maturities of long-term debt, net 3,310 5,192 Long-term debt, net $ 1,052,487 $ 1,055,794 Maturities of long-term debt as of December 31, 2022 are as follows: Year Ending December 31, Long-term debt* 2023 $ 1,283 2024 376 2025 70,354 2026 356 2027 334 Thereafter 982,977 _______________________________________________________________________________ * Excludes maturities for finance lease obligations. See note 14 for maturities for finance lease obligations. On May 11, 2021, Cal Water completed the sale and issuance of $280.0 million in aggregate principal amount of First Mortgage Bonds (the Bonds) in a private placement. The Bonds consist of $130.0 million of 2.87% bonds, series ZZZ, maturing May 11, 2051, and $150.0 million of 3.02% bonds, series 1, maturing May 11, 2061. Interest on the bonds accrues semi-annually and is payable in arrears. The Bonds will rank equally with all of Cal Water’s other First Mortgage Bonds and will be secured by liens on Cal Water’s properties, subject to certain exceptions and permitted liens. Cal Water used the net proceeds from the sale of the Bonds to refinance existing indebtedness and for general corporate purposes. The Bonds were not registered under the Securities Act of 1933 and may not be offered or sold in the United States absent registration or an applicable exemption from registration requirements. On October 4, 2011, Cal Water entered into a finance lease arrangement with the City of Hawthorne to operate the City's water system for a 15-year period. The $3.2 million and $3.9 million finance lease liability as of December 31, 2022 and 2021, respectively, is included in other long-term debt and current maturities set forth above.

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	12 Months Ended
OTHER ACCRUED LIABILITIES	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
OTHER ACCRUED LIABILITIES	OTHER ACCRUED LIABILITIES As of December 31, 2022 and 2021, other accrued liabilities were: 2022 2021 Accrued and deferred compensation $ 23,188 $ 19,169 Accrued benefits and workers' compensation claims 6,953 5,923 Unearned revenue and customer deposits 8,138 3,937 Uninsured loss reserve 5,320 3,502 Due to contracts and agencies 3,101 3,051 Current portion of operating lease 1,065 1,802 Other 5,252 5,163 Total other accrued liabilities $ 53,017 $ 42,547

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax expense (benefit) consisted of the following: Federal State Total 2022 Current $ 1,857 $ 3 $ 1,860 Deferred 4,726 (211) 4,515 Total income tax $ 6,583 $ (208) $ 6,375 2021 Current $ — $ 3,446 $ 3,446 Deferred 3,322 (2,676) 646 Total income tax $ 3,322 $ 770 $ 4,092 2020 Current $ — $ 3 $ 3 Deferred 14,692 (2,677) 12,015 Total income tax $ 14,692 $ (2,674) $ 12,018 The Company's 2022, 2021, and 2020 qualified tax repairs and maintenance deductions totaled $128.0 million, $125.5 million, and $164.0 million, respectively. At December 31, 2022, the Company had U.S. federal and U.S. state tax net operating loss carry-forwards of approximately $46.4 million and $144.0 million respectively. The U.S. federal and U.S. state net operating loss carry-forwards will both expire at various dates beginning in tax year 2028. The difference between the recorded and the statutory income tax expense is reconciled in the table below: 2022 2021 2020 Statutory income tax $ 21,344 $ 22,065 $ 22,858 Increase (reduction) in taxes due to: State income taxes net of federal tax benefit 7,383 7,334 7,598 Effect of regulatory treatment of fixed asset differences (6,274) (6,327) (9,201) Investment tax credits (74) (74) (74) AFUDC equity (1,155) (891) (1,392) Stock based stock compensation 455 791 523 TCJA refund (13,919) (19,417) (9,470) Other (1,385) 611 1,176 Total income tax $ 6,375 $ 4,092 $ 12,018 The effect of regulatory treatment of fixed asset differences includes estimated repair and maintenance deductions and asset related flow through items. On December 22, 2017, the U.S. government enacted expansive tax legislation commonly referred to as the TCJA. Among other provisions, the TCJA reduces the federal income tax rate from 35 percent to 21 percent beginning on January 1, 2018 and eliminated bonus depreciation for utilities. The TCJA required the Company to re-measure all existing deferred income tax assets and liabilities to reflect the reduction in the federal tax rate. As of December 31, 2022, the TCJA refund liability was $108.4 million. The Company continues working with other state regulators to finalize the refund to confirm compliance with federal normalization rules. The deferred tax assets and deferred tax liabilities as of December 31, 2022 and 2021, are presented in the following table: 2022 2021 Deferred tax assets: Developer deposits for contributions in aid of construction $ 31,589 $ 31,777 Net operating loss carry-forward and tax credits 18,329 29,206 Pension liability 13,860 13,570 Income tax regulatory liability 22,838 26,565 Operating leases liabilities 4,170 4,310 Other 4,264 2,439 Total deferred tax assets 95,050 107,867 Deferred tax liabilities: Property related basis and depreciation differences 393,007 362,139 WRAM/MCBA and interim rates balancing accounts 14,192 22,124 Operating lease-right to use asset 4,130 4,286 Other 13,972 13,965 Total deferred tax liabilities 425,301 402,514 Net deferred tax liabilities $ 330,251 $ 294,647 Based on historical taxable income and future taxable income projections over the period in which the deferred assets are deductible, management believes it is more likely than not that the Company will realize the benefits of the deductible differences. The following table reconciles the changes in unrecognized tax benefits for the periods ended December 31 2022, 2021, and 2020: 2022 2021 2020 Balance at beginning of year $ 15,850 $ 13,960 $ 11,008 Additions for tax positions taken during current year 1,955 1,890 2,952 Lapse of statute of limitations (4,199) — — Balance at end of year $ 13,606 $ 15,850 $ 13,960 The Company does not expect a material change in its unrecognized tax benefits within the next 12 months. The component of unrecognized tax benefits that, if recognized, would affect the effective tax rate as of December 31, 2022, was $4.4 million, with the remaining balance representing the potential deferral of taxes to later years.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
EMPLOYEE BENEFIT PLANS	Dec. 31, 2022
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Savings Plan The Company sponsors a 401(k) qualified defined contribution savings plan that allows participants to contribute up to 20% of pre-tax compensation. Effective January 1, 2010, the Company matches 75 cents for each dollar contributed by the employee up to a maximum Company match of 6.0% of base salary. Company contributions were $7.1 million, $7.4 million, and $6.5 million for the years 2022, 2021 and 2020, respectively. Pension Plans The Company provides a qualified, defined-benefit, non-contributory pension plan for substantially all employees. The accumulated benefit obligations of the pension plan are $505.9 million and $650.2 million as of December 31, 2022 and 2021, respectively. The fair value of pension plan assets was $637.3 million and $810.5 million as of December 31, 2022 and 2021, respectively. Prior to 2010, pension payment obligations were generally funded by the purchase of an annuity from a life insurance company. Beginning in 2010, the pension plan trust pays monthly benefits to retirees, rather than the purchase of an annuity. The Company also maintains an unfunded, non-qualified, supplemental executive retirement plan (SERP). The unfunded SERP accumulated benefit obligations were $69.3 million and $80.5 million as of December 31, 2022 and 2021, respectively. Benefit payments under the supplemental executive retirement plan are paid currently. As a non-qualified plan, the SERP has no plan assets, however, the Company has a Rabbi trust designated to provide funding for SERP obligations. The Rabbi trust holds investments in marketable securities and corporate-owned life insurance. The recorded value of these investments was approximately $59.0 million and $63.9 million at December 31, 2022 and 2021, respectively, and is part of "Other" noncurrent assets on the Consolidated Balance Sheets. Expected payments to be made for the pension and SERP plans are shown in the table below: Year Ending December 31, Pension SERP Total 2023 $ 18,609 $ 2,599 $ 21,208 2024 20,400 2,832 23,232 2025 22,164 3,084 25,248 2026 24,026 3,369 27,395 2027 25,932 3,709 29,641 2028-2032 158,918 23,308 182,226 Total payments $ 270,049 $ 38,901 $ 308,950 The expected benefit payments are based upon the same assumptions used to measure the Company's benefit obligation at December 31, 2022, and include estimated future employee service. The costs of the pension and retirement plans are charged to expense and utility plant. The Company makes annual contributions to fund the amounts accrued for pension cost. Other Postretirement Plan The Company provides substantially all active, permanent employees with medical, dental, and vision benefits through a self-insured plan. Employees retiring at or after age 58, along with their spouses and dependents, continue participation in the plan by payment of a premium. Plan assets are invested in mutual funds, short-term money market instruments and commercial paper based upon a similar asset mix to the pension plan. Retired employees are also provided with a $10,000 dollar life insurance benefit. The Company records the costs of postretirement benefits other than pensions (PBOP) during the employees' years of active service. Postretirement benefit expense recorded in 2022, 2021, and 2020, was $0.1 million, $0.2 million, and $5.2 million, respectively. The remaining net periodic benefit cost was $0.2 million at December 31, 2022, and is being recovered through future customer rates and is recorded as a regulatory asset. The expected benefit payments, net of retiree premiums and Medicare Part D subsidies, are shown in the table below. Year Ending December 31, Effect of Medicare Part D Subsidy on Expected Benefit Payments Expected Benefit Payments Net of Medicare Part D Subsidy 2023 $ 3,547 $ (249) $ 3,298 2024 3,967 (270) 3,697 2025 4,235 (299) 3,936 2026 4,512 (327) 4,185 2027 4,868 (355) 4,513 2028-2032 29,324 (2,215) 27,109 Total payments $ 50,453 $ (3,715) $ 46,738 Benefit Plan Assets The Company actively manages pension and PBOP trust (Plan) assets. The Company's investment objectives are: • Maximize the return on the assets, commensurate with the risk that the Company deems appropriate to meet the obligations of the Plans, minimize the volatility of the pension expense, and account for contingencies; • Generate a rate of return for the total portfolio that equals or exceeds the actuarial investment rate assumption; Additionally, the rate of return of the total fund is measured periodically against an index comprised of 35% of the Standard & Poor's Index, 15% of the Russell 2000 Index, 10% of the MSCI EAFE Index, and 40% of the Bloomberg Barclays U.S. Aggregate Bond Index. The index is consistent with the Company's rate of return objective and indicates the Company's long-term asset allocation objective. The Company applies a risk management framework for managing the risks associated with employee benefit plan trust assets. The guiding principles of this risk management framework are the clear articulation of roles and responsibilities, appropriate delegation of authority, and proper accountability and documentation. Trust investment policies and investment manager guidelines include provisions to ensure prudent diversification, manage risk through appropriate use of physical direct asset holdings and derivative securities, and identify permitted and prohibited investments. In 2022, the Company retained an investment manager to be the Company's Outsourced Chief Investment Officer (OCIO) and the OCIO was required to make investment decisions within the parameters of the Company's investment policies and guidelines. The Company's target asset allocation percentages for major categories of the plan assets are reflected in the table below: Minimum Target Maximum Fixed Income 35 % 40 % 45 % Total Domestic Equity: 35 % 40 % 45 % Small/Mid Cap Stocks 5 % 12 % 25 % Large Cap Stocks 25 % 28 % 45 % Emerging markets 3 % 6 % 9 % Non-U.S. Equities 11 % 14 % 17 % The fixed income category includes money market funds, short-term bond funds, and cash. The majority of fixed income investments range in maturities from less than 1 to 5 years. The Company's target allocation percentages for the PBOP trust is similar to the pension plan. The Company uses the following criteria to select investment funds: • Fund past performance; • Fund meets criteria of Employee Retirements Income Security Act (ERISA); • Timeliness and completeness of fund communications and reporting to investors; • Stability of fund management company; • Fund management fees; and • Administrative costs incurred by the Plan. Plan Fair Value Measurements The fair value measurements standard establishes a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy under the standard are described below: Level 1 —Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access. Level 2 —Inputs to the valuation methodology include: • Quoted market prices for similar assets or liabilities in active markets; • Quoted prices for identical or similar assets or liabilities in inactive markets; • Inputs other than quoted prices that are observable for the asset or liability; and • Inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability. Level 3 —Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The following tables present the fair value of plan assets by major asset category at December 31, 2022 and 2021: December 31, 2022 Pension Benefits Other Benefits Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Fixed Income $ 588 $ — $ — $ 588 $ 18,060 $ — $ — $ 18,060 Domestic Equity: Small/Mid Cap Stocks — — — — 5,654 — — 5,654 Domestic Equity: Large Cap Stocks — — — — — — — — Non U.S. Equities — — — — 6,928 — — 6,928 Emerging markets — — — — 3,027 — — 3,027 Assets measured at net asset value (NAV) — — — 636,742 — — — 111,017 Total Plan Assets $ 588 $ — $ — $ 637,330 $ 33,669 $ — $ — $ 144,686 December 31, 2021 Pension Benefits Other Benefits Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Fixed Income $ 126,062 $ — $ — $ 126,062 $ 63,713 $ — $ — $ 63,713 Domestic Equity: Small/Mid Cap Stocks 63,379 — — 63,379 — — — — Domestic Equity: Large Cap Stocks 218,868 — — 218,868 105,723 — — 105,723 Non U.S. Equities 35,311 — — 35,311 — — — Assets measured at NAV 366,849 — Total Plan Assets $ 443,620 $ — $ — $ 810,469 $ 169,436 $ — $ — $ 169,436 In 2022, the shift in the plan asset categories was due to a change in investment strategy by the OCIO. The pension benefits fixed income category includes $0.6 million and $11.0 million of money market fund investments as of December 31, 2022 and 2021, respectively. The other benefits fixed income category includes no market fund investments as of December 31, 2022 and $3.0 million of money market fund investments as of December 31, 2021. Assets measured at NAV include investments in commingled funds that are comprised of fixed income and equity securities. These commingled funds are not publicly traded, and therefore no publicly quoted market price is readily available. The values of the commingled funds are measured at estimated fair value, which is determined based on the unit value of the funds and have not been classified in the fair value hierarchy tables above. There are no restrictions on the terms and conditions upon which the investments may be redeemed. Changes in Plan Assets, Benefits Obligations, and Funded Status The following table reconciles the funded status of the plans with the accrued pension liability and the net postretirement benefit liability as of December 31, 2022 and 2021: Pension Benefits Other Benefits 2022 2021 2022 2021 Change in projected benefit obligation: Beginning of year $ 887,477 $ 833,939 $ 142,470 $ 130,658 Service cost 34,847 35,055 6,830 6,072 Interest cost 25,596 21,667 4,009 3,217 Actuarial loss (gain) (1) (243,769) 13,520 (49,462) 5,276 Plan amendment — — — — Benefits paid, net of retiree premiums (18,897) (16,704) (2,095) (2,753) End of year $ 685,254 $ 887,477 $ 101,752 $ 142,470 Change in plan assets: Fair value of plan assets at beginning of year $ 810,469 $ 716,794 $ 169,436 $ 147,057 Actual return on plan assets (171,517) 84,488 (23,326) 23,160 Employer contributions 17,275 25,891 671 1,972 Retiree contributions and Medicare part D subsidies — — 2,176 2,199 Benefits paid (18,897) (16,704) (4,421) (5,057) Other adjustments — — 150 105 Fair value of plan assets at end of year $ 637,330 $ 810,469 $ 144,686 $ 169,436 Funded status (2) $ (47,924) $ (77,008) $ 42,934 $ 26,966 Unrecognized actuarial loss (gain) (19,512) 12,323 (44,555) (29,327) Unrecognized prior service cost 3,205 4,174 1,583 1,738 Net amount recognized $ (64,231) $ (60,511) $ (38) $ (623) _______________________________________________________________________________ 1. The actuarial gain for pension and other benefits in 2022 was mainly due to a higher discount rate used in the calculation. 2. The short-term portion of the pension benefits was $2.6 million as of December 31, 2022 and $2.1 million as of December 31, 2021 and was recorded as part of other accrued liabilities on the Company's Consolidated Balance Sheets. Amounts recognized on the balance sheet consist of: Pension Benefits Other Benefits 2022 2021 2022 2021 Noncurrent assets (1) $ 32,848 $ 17,002 $ 42,934 $ 26,966 Accrued benefit costs (307) (282) (465) (1,124) Accrued benefit liability (2) (80,772) (94,010) — — Regulatory assets (3) — 16,779 171 829 Regulatory liabilities (3) (16,000) — (42,678) (27,294) Net amount recognized $ (64,231) $ (60,511) $ (38) $ (623) _______________________________________________________________________________ 1. Noncurrent assets represent the overfunded status of the employee pension plan and PBOP plan in 2022 and 2021. The amounts are recorded as part "Other" noncurrent assets on the Consolidated Balance Sheets. 2. Accrued benefit liability represents the underfunded status of the SERP plan in 2022 and 2021. The amounts are recorded as part of "Pension" in the Consolidated Balance Sheets. 3. Changes in the funded status of the plans that would be recorded in accumulated other comprehensive income for an unregulated entity are recorded as a regulatory assets and liabilities as the Company believes it is probable that an amount equal to the regulatory asset or liability will be collected or refunded through the setting of future rates. Valuation Assumptions Below are the actuarial assumptions used in determining the benefit obligation for the benefit plans: Pension Benefits Other Benefits 2022 2021 2022 2021 Weighted average assumptions as of December 31: Discount rate - employee pension plan 5.27 % 3.28 % — Discount rate - SERP 5.24 % 3.18 % — Discount rate - other benefits — — 5.27 % 3.27 % Long-term rate of return on plan assets 7.50 % 6.34 % 7.36 % 5.88 % Rate of compensation increases - employee pension plan 4.28 % 4.25 % — Rate of compensation increases - SERP 5.00 % 5.00 % — Cost of living adjustment 2.25 % 2.20 % — The long-term rate of return assumption is the expected rate of return on a balanced portfolio invested roughly 60% in equities and 40% in fixed income securities. Returns on equity investments were estimated based on estimates of dividend yield and real earnings added to a 2.25% long-term inflation rate. For the pension plans and other benefits, the assumed returns were 8.35% for domestic equities and 9.20% for foreign equities. Returns on fixed-income investments were projected based on investment maturities and credit spreads added to a 2.25% long-term inflation rate. For the pension and other benefit plans, the assumed returns were 5.18% and 4.95%, respectively, for fixed income investments. The Company is using a long-term rate of return of 7.50% for the pension plan and 7.36% for the other benefit plan. Components of Net Periodic Benefit Cost Net periodic benefit costs for the pension and other postretirement plans for the years ended December 31, 2022 and 2021, included the following components: Pension Plan Other Benefits 2022 2021 2020 2022 2021 2020 Service cost $ 34,847 $ 35,055 $ 36,002 $ 6,830 $ 6,072 $ 7,945 Interest cost 25,596 21,667 25,741 4,009 3,217 4,305 Expected return on plan assets (45,228) (39,472) (33,086) (9,927) (8,769) (7,236) Net amortization and deferral 5,781 10,003 17,027 (824) (293) 197 Net periodic benefit cost $ 20,996 $ 27,253 $ 45,684 $ 88 $ 227 $ 5,211 Service cost portion of the pension plan and other postretirement benefits is recognized in administrative and general within the Consolidated Statements of Operations. Other components of net periodic benefit costs include interest costs, expected return on plan assets, amortization of prior service costs, and recognized net actuarial loss and are reported together as other components of net periodic benefit cost within the Consolidated Statements of Operations. Below are the actuarial assumptions used in determining the net periodic benefit costs for the benefit plans, which uses the end of the prior year as the measurement date: Pension Benefits Other Benefits 2022 2021 2022 2021 Weighted average assumptions as of December 31: Discount rate - employee pension plan 3.28 % 3.08 % — — Discount rate - SERP 3.18 % 2.97 % — — Discount rate - other benefits — — 3.27 % 3.03 % Long-term rate of return on plan assets 6.34 % 6.50 % 5.88 % 6.00 % Rate of compensation increases - employee pension plan 4.25 % 4.00 % — — Rate of compensation increases - SERP 5.00 % 5.00 % — — Cost of living adjustment 2.20 % 2.10 % — — The health care cost trend rate assumption has a significant effect on the amounts reported. For 2022 measurement purposes, the Company assumed a 5.3% annual rate of increase in the per capita cost of covered benefits with the rate decreasing to 5.2% by 2023, then gradually grading down to 3.9% by 2060. The Company intends to make annual contributions that meet the funding requirements of ERISA. The Company estimates in 2023 that the annual contribution to the pension plans will be $2.9 million and the annual contribution to the other postretirement plan will be $0.2 million.

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS	12 Months Ended
STOCK-BASED COMPENSATION PLANS	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION PLANS	STOCK-BASED COMPENSATION PLANS The Company's equity incentive plan was approved and amended by stockholders on April 27, 2005 and May 20, 2014. The Company is authorized to issue awards up to 2,000,000 shares of common stock. During 2022, the Company granted RSAs of common stock to Officers and to the Board of Directors. An RSA share represents the right to receive a share of the Company's common stock and is valued based on the fair market value of the Company's common stock at the date of grant. RSAs granted to Officers vest over 36 months with the first year cliff vesting. In general, RSAs granted to Board of Directors vest at the end of 12 months. The RSAs are recognized as expense evenly over 36 months for the shares granted to Officers and 12 months for the shares granted to Board of Directors. As of December 31, 2022, there was approximately $1.7 million of total unrecognized compensation cost related to RSAs. The cost is expected to be recognized over a weighted average period of 1.6 years. A summary of the status of the outstanding RSAs as of December 31, 2022 is presented below: Number of RSA Shares Weighted-Average Grant-Date Fair Value RSAs at January 1, 2022 62,691 $ 53.49 Granted 42,057 $ 56.42 Vested (51,032) $ 53.49 Forfeited (1,650) 56.42 RSAs at December 31, 2022 52,066 $ 55.77 During 2022, the Company granted performance-based RSUs of common stock to Officers. Each award reflects a target number shares of common stock that may be issued to the award recipient. The 2022 awards may be earned upon the completion of a 3-year performance period. Whether RSUs are earned at the end of the performance period will be determined based on the achievement of certain performance objectives set by the Board of Directors Compensation Committee in connection with the issuance of the RSUs. The performance objectives are based on the Company's business plan covering the performance period. The performance objectives include achieving the budgeted return on equity, budgeted investment in utility plant, customer service standards, employee safety standards and water quality standards. Depending on the results achieved during the 3-year performance period, the actual number of shares that a grant recipient receives at the end of the performance period may range from 0% to 200% of the target shares granted, provided that the grantee is continuously employed by the Company through the vesting date. If prior to the vesting date employment is terminated by reason of death, disability or normal retirement, then a pro rata portion of this award will vest. The RSUs are recognized as expense ratably over the 3-year performance period using a fair market value of the Company's common share at the date of grant and an estimated number of RSUs earned during the performance period. As of December 31, 2022, there was approximately $2.1 million of total unrecognized compensation cost related to RSUs. The cost is expected to be recognized over a weighted average period of 1.2 years. A summary of the status of the outstanding RSUs as of December 31, 2022 is presented below: Number of RSU Shares Weighted-Average Grant-Date Fair Value RSUs at January 1, 2022 90,942 $ 52.71 Granted 35,911 $ 56.42 Performance criteria adjustment 12,173 $ 58.63 Vested (32,913) $ 58.63 Forfeited (13,488) $ 53.18 RSUs at December 31, 2022 92,625 $ 54.06 The Company has recorded compensation costs for the RSAs and RSUs which are included in administrative and general operating expenses in the amount of $4.9 million for 2022 and $6.6 million for 2021.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS	Dec. 31, 2022
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS The accounting guidance for fair value measurements and disclosures provides a single definition of fair value and requires certain disclosures about assets and liabilities measured at fair value. A hierarchical framework for disclosing the observability of the inputs utilized in measuring assets and liabilities at fair value is established by this guidance. The three levels in the hierarchy are described in Note 11 - Employee Benefit Plans. Specific valuation methods include the following: Cash, Accounts receivable, short-term borrowings, and accounts payable carrying amounts approximated the fair value because of the short-term maturity of the instruments. Long-term debt fair values were estimated using the published quoted market price, if available, or the discounted cash flow analysis, based on the current rates available using a risk-free rate (a U.S. Treasury securities yield curve) plus a risk premium of 0.6%. December 31, 2022 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 1,055,797 $ — $ 977,227 $ — $ 977,227 December 31, 2021 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 1,060,986 $ — $ 1,338,831 $ — $ 1,338,831

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Commitments Water Supply Contracts The Company has long-term commitments to purchase water from water wholesalers. The commitments are noted in the table below. Water Supply 2023 $ 57,705 2024 35,450 2025 35,450 2026 35,454 2027 35,454 Thereafter 482,686 _______________________________________________________________________________ * Estimated annual contractual obligations are based on the same payment levels as 2022. Includes $22.2 million of commitments to Guadalupe Blanco River Authority (GBRA) in 2023 (details below). The Company has a long-term contract with the Santa Clara Valley Water District that requires the Company to purchase minimum annual water quantities. Purchases are priced at the districts then-current wholesale water rate. The Company operates to purchase sufficient water to equal or exceed the minimum quantities under the contract. The total paid to Santa Clara Valley Water District was $11.3 million in 2022, $11.9 million in 2021, and $15.2 million in 2020. The Company also has a water supply contract with Stockton East Water District (SEWD) that requires a fixed monthly payment. Each year, the fixed monthly payment is adjusted for changes to SEWD's costs. The total paid under the contract was $15.3 million in 2022, $12.9 million in 2021, and $14.3 million in 2020. On September 21, 2005, the Company entered into an agreement with Kern County Water Agency (Agency) to obtain treated water for the Company's operations. The term of the agreement is to January 1, 2035, or until the repayment of the Agency's bonds (described hereafter) occurs. Under the terms of the agreement, the Company is obligated to purchase approximately 20,500 acre feet of treated water per year. The Company is obligated to pay the Capital Facilities Charge and the Treated Water Charge regardless of whether it can use the water in its operation, and is obligated for these charges even if the Agency cannot produce an adequate amount to supply the 20,500 acre feet in the year. This agreement supersedes a prior agreement with Kern County Water Agency for the supply of 11,500 acre feet of water per year. Three other parties, including the City of Bakersfield, are also obligated to purchase a total of 32,500 acre feet per year under separate agreements with the Agency. Further, the Agency has the right to proportionally reduce the water supply provided to all of the participants if it cannot produce adequate supplies. If any of the other parties does not use its allocation, that party is obligated to pay its contracted amount. If any of the parties were to default on making payments of the Capital Facilities Charge, then the other parties are obligated to pay for the defaulting party's share on a pro-rata basis. If there is a payment default by a party and the remaining parties have to make payments, they are also entitled to a pro-rata share of the defaulting party's water allocation. The Company expects to use all its entitled water in its operations every year. In addition, if the Company were to pay for and receive additional amounts of water due to a default of another participating party; the Company believes it could use this additional water in its operations without incurring substantial incremental cost increases. If additional treated water is available, all parties have an option to purchase this additional treated water, subject to the Agency's right to allocate the water among the parties. The total obligation of all parties, excluding the Company, is approximately $82.4 million to the Agency. Based on the credit worthiness of the other participants, which are government entities, it is believed to be highly unlikely that the Company would be required to assume any other parties' obligations under the contract due to their default. The Company pays a capital facilities charge and charges related to treated water that together total $10.5 million annually, which equates to $510.67 dollars per acre foot. Total treated water charge for 2022 was $3.8 million. As treated water is being delivered, the Company will also be obligated for the Company's portion of the operating costs; that portion is currently estimated to be $72.58 dollars per acre foot. The actual amount will vary due to variations from estimates, inflation, and other changes in the cost structure. Our overall estimated cost of $510.67 dollars per acre foot is less than the estimated cost of procuring untreated water (assuming water rights could be obtained) and then providing treatment. On August 16, 2022, BVRT Utility Holding Company (BVRT), a majority owned subsidiary of Texas Water, entered into a long-term water supply agreement with the Guadalupe Blanco River Authority (GBRA) through its wholly owned subsidiary, Camino Real Utility (Camino Real). The Company has provided a limited guarantee to GBRA for the agreed upon obligations. GBRA is a water conservation and reclamation district established by the Texas Legislature that oversees water resources for 10 counties. Under the terms of the agreement with GBRA, Camino Real is contracted to receive up to 2,419 acre-feet of potable water annually. The GBRA agreement involves four off-takers, including Camino Real, and GBRA plans to extend a potable water pipeline from the City of Lockhart to the City of Mustang Ridge and surrounding areas. Camino Real is contracted to be the utility service provider in this area of the Austin metropolitan region and to provide potable water, recycled water, and wastewater services to portions of the City of Mustang Ridge and surrounding areas. In 2022, Camino Real committed $21.5 million for its share of the cost of the pipeline project. As of December 31, 2022, this committed cash has not been transferred to GBRA and is classified as part of restricted cash on the Consolidated Balance Sheets. The Company currently expects this committed cash to be transferred to GBRA in the first half of 2023. In January of 2023, Camino Real committed an additional $11.1 million for its share of the cost of the pipeline project. Leases The Company has operating and finance leases for water systems, offices, land easements, licenses, equipment, and other facilities. The leases generally have remaining lease terms of 1 year to 50 years, some of which include options to extend the lease for up to 25 years. The exercise of lease renewal options is at the Company’s sole discretion. Most of the Company’s lease agreements contain mutual termination options that require prior written notice by either lessee or lessor. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. Certain leases include options to purchase the leased property. The depreciable life of the assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option that is reasonably certain of exercise. Leases with an initial term of 12 months or less are not recorded on the consolidated balance sheet as the Company applied the short-term lease exception allowed by the Financial Accounting Standards Board guidance. Lease expense for these leases is recognized on a straight-line basis over the lease term. A subset of the Company’s leases contains variable lease payments that depend on changes in the CPI. The Company determines if an arrangement is a lease at contract inception. Generally, a lease agreement exists if the Company determines that the arrangement gives the Company control over the use of an identified asset and obtains substantially all of the benefits from the identified asset. The right-of-use (ROU) assets that are recorded represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s operating leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The ROU asset and lease liability may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Variable lease payments that are based on changes in CPI are included in the measurement of ROU asset and lease liability on the basis of the rate at lease commencement. Subsequent changes to the payments as a result of changes to the CPI rate are recognized in the period in which the obligation of these payments is incurred. Supplemental balance sheet information related to leases was as follows: As of December 31, 2022 As of December 31, 2021 Operating leases Other assets: Other $ 14,762 $ 15,318 Other accrued liabilities $ 1,065 $ 1,802 Other long-term liabilities 13,838 13,601 Total operating lease liabilities $ 14,903 $ 15,403 Finance leases Depreciable plant and equipment $ 19,820 $ 19,494 Accumulated depreciation and amortization (14,017) (12,411) Net utility plant $ 5,803 $ 7,083 Current maturities of long-term debt, net $ 2,555 $ 809 Long-term debt, net 2,675 4,918 Total finance lease liabilities $ 5,230 $ 5,727 Weighted average remaining lease term Operating leases 119 months 129 months Finance leases 32 months 46 months Weighted average discount rate Operating leases 3.5 % 3.4 % Finance leases 4.4 % 4.6 % The components of lease expense were as follows: 2022 2021 Operating lease cost $ 2,514 $ 2,464 Finance lease cost: Amortization of right-of-use assets $ 1,606 $ 1,598 Interest on lease liabilities 246 282 Total finance lease cost $ 1,852 $ 1,880 Short-term lease cost $ 2,101 $ 2,079 Variable lease cost 519 415 Total lease cost $ 6,986 $ 6,838 Supplemental cash flow information related to leases was as follows: 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 2,498 $ 2,445 Operating cash flows from finance leases $ 246 $ 282 Financing cash flows from finance leases $ 824 $ 766 Non-cash activities: right-of-use assets obtained in exchange for lease obligations: Operating leases $ 1,634 $ 1,707 Finance leases $ 326 $ 1,286 Maturities of lease liabilities as of December 31, 2022 are as follows: Year Ending December 31, Operating Leases Finance Leases 2023 $ 2,433 $ 2,747 2024 2,089 968 2025 1,798 1,212 2026 1,638 705 2027 1,472 — Thereafter 8,180 — Total lease payments 17,610 5,632 Less imputed interest (2,707) (402) Total $ 14,903 $ 5,230 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 CPUC's general policy requires all proceeds from contamination litigation to be used first to pay transactional expenses, then to make customers whole for water treatment costs to comply with the CPUC's water quality standards. The CPUC allows for a risk-based consideration of contamination proceeds which exceed the costs of the remediation described above and may result in some sharing of proceeds with the shareholder, determined on a case by case basis. The CPUC has authorized various memorandum accounts that allow the Company to track significant litigation costs to request recovery of these costs in future filings and uses of proceeds to comply with CPUC's general policy. As previously reported, Cal Water has filed with the City of Bakersfield, in the Superior Court of California, a lawsuit that names potentially PRPs, who manufactured and distributed products containing TCP in California. TCP has been detected in the ground water. The lawsuit seeks to recover treatment costs necessary to remove TCP. On December 20, 2017, Cal Water entered into an $85.0 million settlement agreement and release of claims with the PRPs, in California Water Service Company and City of Bakersfield v. The Dow Chemical Company, et al., Civil Case No. CIV-470999 (TCP Action). The TCP Action sought damages and other relief related to the PRPs’ alleged contamination of drinking water supply and water wells with the chemical TCP. The proceeds from the settlement, after payment of the legal fees, was $56.0 million and was used to reimburse a portion of the capital costs associated with Cal Water’s remediation efforts related to such alleged TCP contamination. As of December 31, 2021, Cal Water used all of the proceeds on remediation efforts related to the alleged TCP contamination. Under the terms of the Agreement, the PRPs are released from all claims regarding 47 of the 57 total claimed wells, and Cal Water agreed to file a dismissal with prejudice of the TCP Action. The PRPs are also released from future claims regarding TCP contamination of any other wells, unless and until Cal Water has installed granular activated carbon filtration systems or other then-approved Sate treatment technology for TCP on, or replaced, 36 wells due to TCP contamination. Other Legal Matters From time to time, the Company is involved in various disputes and litigation matters that arise in the ordinary course of business. The status of each significant matter is reviewed and assessed for potential financial exposure. If the potential loss from any claim or legal proceeding is considered probable and the amount of the range of loss can be estimated, a liability is accrued for the estimated loss in accordance with the accounting standards for contingencies. Legal proceedings are subject to uncertainties, and the outcomes are difficult to predict. Because of such uncertainties, accruals are based on the best information available at the time. While the outcome of these disputes and litigation matters cannot be predicted with any certainty, management does not believe when taking into account existing reserves the ultimate resolution of these matters will materially affect the Company's financial position, results of operations, or cash flows. The Company has recognized a liability of $5.3 million for all known legal matters as of December 31, 2022 primarily due to potable water main leaks and other work related legal matters. The cost of litigation is expensed as incurred and any settlement is first offset against such costs. Any settlement in excess of the cost to litigate is accounted for on a case by case basis, dependent on the nature of the settlement.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
ACQUISITIONS	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	ACQUISITIONS BVRT Utility Holding Company (BVRT) (Texas Water) In May of 2021, Texas Water became the majority owner of BVRT, a Texas-based utility development company owning and operating four wastewater utilities serving growing communities outside of Austin and San Antonio. Texas Water initially invested funds to enable BVRT to continue to build wastewater infrastructure and converted its investment to equity. BVRT’s five wastewater utilities currently serve or are under contract to serve over 3,800 connections, with an estimated potential total build-out of more than 61,000 connections. Balance sheets and pro forma results of operations for this acquisition have not been presented since the impact of the acquisition was not material. Kapalua Water Company and Kapalua Waste Treatment Company (Hawaii Water ) In the first quarter of 2021, Hawaii Water received approval from the HPUC to acquire the assets of Kapalua Water Company and Kapalua Waste Treatment Company from Maui Land and Pineapple Company. Hawaii Water paid $4.2 million in cash and took control of the water and wastewater systems on May 1, 2021. Kapalua’s water and wastewater systems serve homes, hotels, condominiums, golf courses, restaurants, and other resort amenities in West Maui. Hawaii Water will invest in the water and wastewater system infrastructure to keep service reliable for customers’ every day and emergency needs, and is committed to providing safe, high-quality water and excellent customer service to local residents, businesses, and visitors. Assets acquired were $1.6 million of utility plant and liabilities of $0.3 million were assumed. Goodwill of $2.9 million was recorded and consists largely of the synergies expected from combining the operations of Kapalua Water Company and Kapalua Waste Treatment Company and Hawaii Water. The Company expects all the goodwill from the acquisition to be deductible for tax purposes. Balance sheets and pro forma results of operations for this acquisition have not been presented since the impact of the acquisition was not material.

IMMATERIAL RESTATEMENT OF PRIOR

IMMATERIAL RESTATEMENT OF PRIOR PERIOD FINANCIAL STATEMENTS	12 Months Ended
IMMATERIAL RESTATEMENT OF PRIOR PERIOD FINANCIAL STATEMENTS	Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract]
IMMATERIAL RESTATEMENT OF PRIOR PERIOD FINANCIAL STATEMENTS	IMMATERIAL RESTATEMENT OF PRIOR PERIOD FINANCIAL STATEMENTS Subsequent to the issuance of the Company's Consolidated Financial Statements for the year ended December 31, 2021, during the fourth quarter of 2022, the Company identified an immaterial error for a regulatory liability and corresponding decreases to operating revenue and deferred income taxes that were not recorded in 2019 associated with customer refunds. The error does not impact customer billings or cash refunded to customers. The Company corrected the error in the accompanying Consolidated Financial Statements through a restatement of the opening retained earnings balance for the year ended December 31, 2020. The Company believes the correction of the error is immaterial to the previously issued Consolidated Financial Statements for prior periods. The corrections to the Company's Consolidated Balance Sheet as of December 31, 2021 were as follows: Consolidated Balance Sheet December 31, 2021 As Previously Reported Corrections As Corrected (In thousands) CAPITALIZATION AND LIABILITIES Capitalization: Retained earnings $ 525,936 $ (11,063) $ 514,873 Total equity $ 1,182,980 $ (11,063) $ 1,171,917 Total capitalization $ 2,238,774 $ (11,063) $ 2,227,711 Current liabilities: Regulatory balancing accounts $ 17,547 $ 15,361 $ 32,908 Total current liabilities $ 256,576 $ 15,361 $ 271,937 Deferred income taxes $ 298,945 $ (4,298) $ 294,647 The Company also corrected corresponding December 31, 2021 amounts included in Note 4 and Note 10. The corrections to the Company's Consolidated Statements of Equity for the years ended December 31, 2021 and 2020 were as follows: As of December 31, 2021 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 525,936 $ (11,063) $ 514,873 Total equity $ 1,182,980 $ (11,063) $ 1,171,917 As of December 31, 2020 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 472,209 $ (11,063) $ 461,146 Total equity $ 921,344 $ (11,063) $ 910,281 As of December 31, 2019 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 417,146 $ (11,063) $ 406,083 Total equity $ 779,906 $ (11,063) $ 768,843

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and include the Company's accounts and those of its wholly and non-wholly owned subsidiaries. The non-wholly owned subsidiary refers to a 92.2% owned subsidiary of Texas Water and is consolidated using the voting interest model as the Company owns a majority of the voting interests in the non-wholly owned subsidiary. All intercompany transactions and balances have been eliminated from the consolidated financial statements. In the opinion of management, the consolidated financial statements reflect all adjustments that are necessary to provide a fair presentation of the results for the periods covered. The preparation of the Company's consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the consolidated balance sheet dates and the reported amounts of revenues and expenses for the periods presented. These include, but are not limited to, estimates and assumptions used in determining the Company's regulatory asset and liability balances based upon probability assessments of regulatory recovery, utility plant useful lives, revenues earned but not yet billed, asset retirement obligations, allowance for credit losses, pension and other employee benefit plan liabilities, and income tax-related assets and liabilities. Actual results could differ from these estimates.
Noncontrolling Interest / Accumulated Other Comprehensive Income	Noncontrolling Interests Noncontrolling interests in the Company’s consolidated financial statements represents the 7.8% interest not owned by Texas Water in a consolidated subsidiary. Texas Water obtained control over the subsidiary on May 1, 2021. Since the Company controls this subsidiary, its financial statements are consolidated with those of the Company, and the noncontrolling owner’s 7.8% share of the subsidiary’s net assets and results of operations is deducted and reported as noncontrolling interests on the consolidated balance sheets and as net loss attributable to noncontrolling interests in the consolidated statements of operations. The Company reports noncontrolling interests in consolidated entities as a component of equity separate from the Company’s equity. The Company’s net income attributable to California Water Service Group excludes a net loss attributable to the noncontrolling interests. Accumulated Other Comprehensive Income The Company did not have any accumulated other comprehensive income or loss transactions as of December 31, 2022 and 2021.
Reclassifications	ReclassificationsCertain prior year amounts have been reclassified for consistency with the current year presentation. Such reclassifications have no impact on previously reported assets, liabilities, net income, equity, or cash flows.
Revenue	The Company principally generates operating revenue from contracts with customers by providing regulated water and wastewater services at tariff-rates authorized by the Commissions in the states in which they operate and non-regulated water and wastewater services at rates authorized by contracts with government agencies. Revenue from contracts with customers reflects amounts billed for the volume of consumption at authorized per unit rates, for a service charge, and for other authorized charges. The Company satisfies its performance obligation to provide water and wastewater services over time as services are rendered. The Company applies the invoice practical expedient and recognizes revenue from contracts with customers in the amount for which the Company has a right to invoice. The Company has a right to invoice for the volume of consumption, for the service charge, and for other authorized charges. The measurement of sales to customers is generally based on the reading of their meters, which occurs on a systematic basis throughout the month. At the end of each month, the Company estimates consumption since the date of the last meter reading and a corresponding unbilled revenue is recognized. The estimate is based upon the number of unbilled days that month and the average daily customer billing rate from the previous month (which fluctuates based upon customer usage). Contract terms are generally short-term and at will by customers and, as a result, no separate financing component is recognized for the Company's collections from customers, which generally require payment within 30 days of billing. The Company applies judgment, based principally on historical payment experience, in estimating its customers’ ability to pay. Certain customers are not billed for volumetric consumption, but are instead billed a flat rate at the beginning of each monthly service period. The amount billed is initially deferred and subsequently recognized over the monthly service period, as the performance obligation is satisfied. The deferred revenue balance or contract liability, which is included in "other accrued liabilities" on the consolidated balance sheets, is inconsequential. In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2022, 2021 and 2020: 2022 2021 2020 Residential $ 458,448 $ 467,365 $ 430,264 Business 153,570 144,565 125,819 Multiple residential 64,481 61,478 55,801 Industrial 26,622 26,569 29,088 Public authorities 41,150 40,501 35,776 Other* 28,345 25,226 20,829 Total revenue from contracts with customers $ 772,616 $ 765,704 $ 697,577 _______________________________________________________________________________ * Other includes accrued unbilled revenue Regulatory balancing account revenue The Company’s ability to recover revenue requirements authorized by the California Public Utilities Commission (CPUC) in its triennial general rate case (GRC) has been decoupled from the volume of the sales through 2022. Regulatory balancing account revenue is revenue related to rate mechanisms authorized in California by the CPUC, which allow the Company to recover the authorized revenue and are not considered contracts with customers. These mechanisms include the following: The Water Revenue Adjustment Mechanism (WRAM) has allowed the Company to recognize the adopted level of volumetric revenues. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as regulatory balancing account revenue. Cost-recovery rates, such as the Modified Cost Balancing Account (MCBA), Conservation Expense Balancing Account (CEBA), Pension Cost Balancing Account (PCBA), and Health Cost Balancing Account (HCBA), generally provide for recovery of the adopted levels of expenses for purchased water, purchased power, pump taxes, water conservation program costs, pension, and health care. Variances between adopted and actual costs are recorded as regulatory balancing account revenue. Each district's WRAM and MCBA regulatory assets and liabilities are allowed to be netted against one another. The Company recognizes regulatory balancing account revenues that have been authorized for rate recovery, are objectively determinable and probable of recovery, and are expected to be collected within 24 months. To the extent that regulatory balancing account revenue is estimated to be collectible beyond 24 months, recognition is deferred. The CPUC issued a decision effective August 27, 2020 requiring that Class A companies submitting GRC filings after the effective date be (i) precluded from proposing the use of a full decoupling WRAM in their next GRCs and (ii) allowed the use of Monterey-Style Water Revenue Adjustment Mechanisms (MWRAM). In addition, the CPUC's decision allowed for Incremental Cost Balancing Accounts (ICBAs), which are authorized by state statute, to replace the MCBA. The MWRAM tracks the difference between the revenue received for actual metered sales through the tiered volumetric rate and the revenue that would have been received with the same actual metered sales if a uniform rate had been in effect. The ICBA tracks differences between the authorized per-unit prices of water production costs and actual per-unit prices of water production costs. Cal Water complied with this decision in its 2021 GRC Filing and expects these replacement mechanisms to be in effect for 2023. In September 2020, Cal Water filed an Application for Rehearing at the CPUC seeking to reverse the August 27, 2020 CPUC decision. While a decision was pending on the Application for Rehearing, Cal Water along with four other Class A California water utilities filed Petitions for a Writ of Review with the California Supreme Court (Court) on or about October 27, 2021. In September 2021, the CPUC denied the Application for Rehearing. On May 18, 2022, the Court issued writs granting review and ordered the CPUC and other filing parties to submit additional pleadings to the Court. The final pleadings were submitted on January 13, 2023. Cal Water anticipates that the Court will schedule an oral argument before it begins deliberations and issues its decision.
Non-Regulated Revenue	Non-Regulated Revenue The following tables disaggregate the Company’s non-regulated revenue by source for the years ended December 31, 2022, 2021, and 2020: 2022 2021 2020 Operating and maintenance revenue $ 12,860 $ 16,276 $ 11,481 Other non-regulated revenue 5,774 3,741 3,043 Non-regulated revenue from contracts with customers 18,634 20,017 14,524 Lease revenue 2,642 2,744 2,398 Total non-regulated revenue $ 21,276 $ 22,761 $ 16,922
Revenue Recognition, Leases	Lease revenue is not considered revenue from contracts with customers and is recognized following operating lease standards. The Company is the lessor in operating lease agreements with telecommunications companies under which cellular phone antennas are placed on the Company's property. The Company provides the lessee the right to ingress and egress across lessor property to access the antennas. The minimum rents are recognized on a straight-line basis over the terms of the leases, which may span multiple years. The excess rents are recognized over amounts contractually due pursuant to the underlying leases and is included in a deferred receivable account in the accompanying balance sheet. The leases generally have terms of 5 to 10 years, with lessee options to extend the lease for up to 15 years. The exercise of lease renewal options is at the lessee’s sole discretion. Most of the Company’s lease agreements contain mutual termination options that require prior written notice by either lessee or lessor. A subset of the Company’s leases contains variable lease payments that depend on changes in the consumer price index (CPI).
Allowance for Credit Losses	Allowance for Credit Losses The Company measures expected credit losses for Customer Receivables, Other Receivables, and Unbilled Revenue on an aggregated level. These receivables are generally trade receivables due in one year or less or expected to be billed and collected in one year or less. The expected credit losses for Other Receivables and Unbilled Revenue are inconsequential. Customer receivables include receivables for water and wastewater services provided to residential customers, business, industrial, public authorities, and other customers. The expected credit losses for business, industrial, public authorities, and other customers are inconsequential. The overall risks related to the Company’s receivables are low as water and wastewater services are seen as essential services. The estimate for the allowance for credit losses is based on a historical loss ratio, in conjunction with a qualitative assessment of elements that impact the collectability of receivables to determine if the allowance for credit losses should be further adjusted in accordance with the accounting guidance for credit losses. Management contemplates available current information such as changes in economic factors, regulatory matters, industry trends, payment options and programs available to customers, and the methods that the Company is able to utilize to ensure payment.
Property, Plant and Equipment, Policy	Utility PlantUtility plant is carried at original cost when first constructed or purchased, or at fair value when acquired through acquisition. When depreciable plant is retired, the cost is eliminated from utility plant accounts and such costs are charged against accumulated depreciation.
Maintenance	Maintenance of utility plant is charged to operating expenses as incurred. Maintenance projects are not accrued for in advance.
Intangible Assets	Intangible assets acquired as part of water systems purchased are recorded at fair value. All other intangibles have been recorded at cost and are amortized over their useful life.
Allowance For Funds Used During Construction Utility Plant	Allowance for funds used during construction (AFUDC)The AFUDC represents the capitalized cost of funds used to finance the construction of the utility plant. In general, AFUDC is applied to Cal Water construction projects requiring more than one month to complete. No AFUDC is applied to projects funded by customer advances for construction, contributions in aid of construction, or applicable state-revolving fund loans. AFUDC includes the net cost of borrowed funds and a rate of return on other funds when used, and is recovered through water rates as the utility plant is depreciated.
Asset Retirement Obligations	Asset Retirement Obligation The Company has a legal obligation to retire wells in accordance with State Water Resources Control Board regulations. In addition, upon decommission of a wastewater plant or lift station certain wastewater infrastructure would need to be retired in accordance with State Water Resources Control Board regulations. An asset retirement cost and corresponding retirement obligation is recorded when a well or waste water infrastructure is placed into service. As of December 31, 2022 and 2021, the retirement obligation is estimated to be $36.7 million and $29.5 million, respectively. The retirement obligation is recorded as part of "Other long-term liabilities" within the Consolidated Balance Sheet. The change only impacted the consolidated balance sheets as the Company recognizes a regulatory asset or liability for the timing differences between the recognition of expenses and costs recovered through the ratemaking process.
Cash, Cash Equivalents, and Restricted Cash	Cash, Cash Equivalents, and Restricted CashCash and cash equivalents include highly liquid investments with remaining maturities of three months or less at the time of acquisition.
Regulatory Assets and Liabilities	Regulatory Assets and Liabilities Because the Company operates almost exclusively in a regulated business, the Company is subject to the accounting standards for regulated utilities. The Commissions in the states in which the Company operates establish rates that are designed to permit the recovery of the cost of service and a return on investment. The Company capitalizes and records regulatory assets for costs that would otherwise be charged to expense if it is probable that the incurred costs will be recovered in future rates. Regulatory assets are amortized over the future periods that the costs are expected to be recovered. If costs expected to be incurred in the future are currently being recovered through rates, the Company records those expected future costs as regulatory liabilities. In general, the Company does not earn a return on regulatory assets if the related costs do not accrue interest. Accordingly, the Company earns a return only on its regulatory assets for net WRAM and MCBA, PCBA, HCBA, and IRMA receivables. In addition, the Company records regulatory liabilities when it is probable the Commissions will require a refund to be made to the Company's customers over future periods. Determining probability requires significant judgment by management and includes, but is not limited to, consideration of testimony presented in regulatory hearings, proposed regulatory decisions, final regulatory orders, and the strength or status of applications for rehearing or state court appeals. If the Company determines that a portion of the Company's assets used in utility operations is not recoverable in customer rates, the Company would be required to recognize the loss of the assets disallowed. See Note 4 - Regulatory Assets and Liabilities for details of the Company's regulatory assets and liabilities.
Impairment of Long-Lived Assets, Intangibles and Goodwill	Impairment of Long-Lived Assets, Intangibles and Goodwill The Company's long-lived assets include transmission and distribution plant, equipment, land, buildings, and intangible assets. Long-lived assets, other than land, are depreciated or amortized over their estimated useful lives, and are reviewed for impairment whenever changes in circumstances indicate the carrying value of the assets may not be recoverable. Such circumstances would include items such as a significant decrease in the market value of a long-lived asset, a significant adverse change in the manner in which the asset is being used or planned to be used or in its physical condition, or a history of operating or cash flow losses associated with the uses of the asset. In addition, changes in the expected useful life of these long-lived assets may also be an impairment indicator. When such events or changes occur, the Company estimates the fair value of the asset from future cash flows expected to result from the use and, if applicable, the eventual disposition of the assets, and compare that to the carrying value of the asset. If the carrying value is greater than the fair value, then an impairment loss is recognized equal to the amount by which the asset's carrying value exceeds its fair value. The key variables that must be estimated include assumptions regarding sales volume, rates, operating costs, labor and other benefit costs, capital additions, assumed discount rates and other economic factors. These variables require significant management judgment and include inherent uncertainties since they are forecasting future events. A variation in the assumptions used could lead to a different conclusion regarding the realizability of an asset and, thus could have a significant effect on the consolidated financial statements.
Goodwill	Goodwill is measured as the excess of the cost of an acquisition over the sum of the amounts assigned to identifiable assets acquired less liabilities assumed. Goodwill is not amortized but instead is reviewed annually in the fourth quarter for impairment or more frequently if impairment indicators arise. The impairment test is performed at the reporting unit level using fair-value based approach in which the fair value of the reporting unit is compared to the reporting unit's carrying value. If the fair value of the reporting unit is less than its carrying amount, then an impairment loss is recognized equal to the difference. The Company had no impairments to goodwill in 2022, 2021, and 2020.
Long-Term Debt Premium, Discount and Expense	Long-Term Debt Premium, Discount and ExpenseThe premiums, discounts, and issuance expenses on long-term debt are amortized over the original lives of the related debt on a straight-line basis which approximates the effective interest method. Premiums paid on the early redemption of certain debt and the unamortized original issuance discount and expense are amortized over the life of new debt issued in conjunction with the early redemption.
Advances for Construction / Contributions in Aid of Construction	Advances for ConstructionAdvances for construction consist of payments received from developers for installation of water production and distribution facilities to serve new developments. Advances are excluded from rate base for rate setting purposes. Annual refunds are made to developers without interest. Advances of $199.8 million and $198.1 million, at December 31, 2022 and 2021 respectively, will be refunded primarily over a 40-year period in equal annual amounts. Contributions in Aid of Construction Contributions in aid of construction represent payments received from developers, primarily for fire protection purposes, which are not subject to refunds. Facilities funded by contributions are included in utility plant, but excluded from rate base. Depreciation related to assets acquired from contributions is charged to the Contributions in Aid of Construction account.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. 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. The Company evaluates the need for a valuation allowance on deferred tax assets based on historical taxable income and projected taxable income for future tax years. Historically the Commissions reduced revenue requirements for the tax effects of certain originating temporary differences and allowed recovery of these tax costs as the related temporary differences reverse. The Commissions have granted the Company rate increases to reflect the normalization of the tax benefits of the federal accelerated methods and available Investment Tax Credits (ITC) for all assets placed in service after 1980. ITCs are deferred and amortized over the lives of the related properties for book purposes. The CPUC sets rates utilizing the flow through method of accounting for state income taxes. With the enactment of the Tax Cuts Jobs Act (TCJA), Contributions in Aid of Construction (CIAC) received from developers after December 22, 2017 became fully taxable for federal income tax purposes. On November 15, 2021, the Infrastructure Investment and Jobs Act was signed into law, which reverses the TCJA treatment of CIAC. Effective January 1, 2021, only the service portion of CIAC is taxable for federal income tax purpose.
Workers' Compensation	Workers' CompensationFor workers' compensation, the Company estimates the liability associated with claims submitted and claims not yet submitted based on historical data. Expenses for workers compensation insurance are included in rates on a pay-as-you-go basis. Therefore, a corresponding regulatory asset has been recorded.
Earnings per Share	Earnings per Share The computations of basic and diluted earnings per share are noted below. Basic earnings per share are computed by dividing net income attributable to California Water Service Group by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts were exercised or converted into common stock. Restricted Stock Awards (RSAs) are included in the common shares outstanding because the shares have all the same voting and dividend rights as issued and unrestricted common stock.
Stock-based Compensation	Stock-based Compensation Stock-based compensation cost is measured at the grant date based on the fair value of the award. The Company recognizes compensation expense on a straight-line basis over the requisite service period, which is the vesting period.
Comprehensive Income or Loss	Comprehensive Income or Loss Comprehensive income for all periods presented was the same as net income attributable to California Water Service Group.
Adoption of New Accounting Standards in 2021	Adoption of New Accounting Standards In October of 2021, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. In a business combination, an acquirer generally recognizes assets acquired and liabilities assumed, including contract assets and contract liabilities, at their respective fair value on the acquisition date. ASU 2021-08 requires that in a business combination, an acquirer should recognize and measure contract assets acquired and contract liabilities assumed in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. The guidance provides certain practical expedients for acquirers when recognizing and measuring acquired contract assets and contract liabilities from revenue contracts with customers in a business combination. The guidance is effective for annual reporting periods beginning after December 15, 2022, including interim periods within those fiscal years. ASU 2021-08 should be applied prospectively for acquisitions occurring on or after the effective date of the amendments, and early adoption is permitted. The Company adopted the standard prospectively on January 1, 2023 and does not expect the guidance to have a material impact on the Company's financial statements and footnote disclosures in 2023.
Pension and Other Postretirement Plans, Pensions, Policy	Pension Plans The Company provides a qualified, defined-benefit, non-contributory pension plan for substantially all employees. The accumulated benefit obligations of the pension plan are $505.9 million and $650.2 million as of December 31, 2022 and 2021, respectively. The fair value of pension plan assets was $637.3 million and $810.5 million as of December 31, 2022 and 2021, respectively. Prior to 2010, pension payment obligations were generally funded by the purchase of an annuity from a life insurance company. Beginning in 2010, the pension plan trust pays monthly benefits to retirees, rather than the purchase of an annuity. The Company also maintains an unfunded, non-qualified, supplemental executive retirement plan (SERP). The unfunded SERP accumulated benefit obligations were $69.3 million and $80.5 million as of December 31, 2022 and 2021, respectively. Benefit payments under the supplemental executive retirement plan are paid currently. As a non-qualified plan, the SERP has no plan assets, however, the Company has a Rabbi trust designated to provide funding for SERP obligations. The Rabbi trust holds investments in marketable securities and corporate-owned life insurance. The recorded value of these investments was approximately $59.0 million and $63.9 million at December 31, 2022 and 2021, respectively, and is part of "Other" noncurrent assets on the Consolidated Balance Sheets.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2022
Accounting Policies [Abstract]
Disaggregation of revenue	The following table disaggregates the Company’s operating revenue by source for the years ended December 31, 2022, 2021, and 2020: 2022 2021 2020 Revenue from contracts with customers $ 772,616 $ 765,704 $ 697,577 Regulatory balancing account revenue 73,815 25,205 96,730 Total operating revenue $ 846,431 $ 790,909 $ 794,307 In the following table, revenue from contracts with customers is disaggregated by class of customers for the years ended December 31, 2022, 2021 and 2020: 2022 2021 2020 Residential $ 458,448 $ 467,365 $ 430,264 Business 153,570 144,565 125,819 Multiple residential 64,481 61,478 55,801 Industrial 26,622 26,569 29,088 Public authorities 41,150 40,501 35,776 Other* 28,345 25,226 20,829 Total revenue from contracts with customers $ 772,616 $ 765,704 $ 697,577 _______________________________________________________________________________ * Other includes accrued unbilled revenue The following tables disaggregate the Company’s non-regulated revenue by source for the years ended December 31, 2022, 2021, and 2020: 2022 2021 2020 Operating and maintenance revenue $ 12,860 $ 16,276 $ 11,481 Other non-regulated revenue 5,774 3,741 3,043 Non-regulated revenue from contracts with customers 18,634 20,017 14,524 Lease revenue 2,642 2,744 2,398 Total non-regulated revenue $ 21,276 $ 22,761 $ 16,922
Schedule of lease payments to be received	Maturities of lease payments to be received are as follows: Year Ending December 31, Operating Leases 2023 $ 2,649 2024 2,339 2025 1,809 2026 1,037 2027 165
Schedule of activities in the allowance for doubtful accounts	The following table presents the activity in the allowance for credit losses for the periods ended December 31, 2022, 2021, and 2020. 2022 2021 2020 Beginning Balance $ 3,743 $ 5,246 771 Provision for credit loss expense 5,887 1,088 $ 5,716 Write-offs (4,380) (3,113) $ (1,730) Recoveries 379 522 $ 489 Total ending allowance balance $ 5,629 $ 3,743 $ 5,246 Other Receivables As of December 31, 2022 and 2021, other receivables were: 2022 2021 Accounts receivables from developers $ 7,419 $ 6,909 Income tax receivables 5,496 5,579 Other 8,017 5,964 Total other receivables $ 20,932 $ 18,452
Schedule of depreciable plant and equipment	The following table represents depreciable plant and equipment as of December 31: 2022 2021 Equipment $ 915,322 $ 833,313 Office buildings and other structures 339,682 319,528 Transmission and distribution plant 2,960,615 2,746,788 Total $ 4,215,619 $ 3,899,629
Schedule of estimated useful lives of depreciable plant and equipment	Depreciation of utility plant is computed on a straight-line basis over the assets' estimated useful lives including cost of removal of certain assets as follows: Useful Lives Equipment 5 to 50 years Transmission and distribution plant 40 to 65 years Office Buildings and other structures 50 years
Schedule of allowance for funds used during construction	The amount of AFUDC related to equity funds and to borrowed funds for 2022, 2021, and 2020 are shown in the table below: 2022 2021 2020 Allowance for equity funds used during construction $ 4,127 $ 3,186 $ 4,976 Allowance for borrowed funds used during construction 2,344 1,766 3,185 Total $ 6,471 $ 4,952 $ 8,161
Asset retirement obligations	The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other long-term liabilities” on the consolidated balance sheets as of December 31, 2022 and 2021: 2022 2021 Obligation at beginning of the year $ 29,459 $ 27,849 Additional liabilities incurred 5,444 119 Liabilities settled — (201) Accretion 1,789 1,692 Obligation at the end of the year $ 36,692 $ 29,459
Schedule of cash, cash equivalents and restricted cash	The following table provides a reconciliation of cash, cash equivalents, and restricted cash within the Consolidated Balance Sheets that total to the amounts shown on the Consolidated Statements of Cash Flows as of December 31: 2022 2021 Cash and cash equivalents $ 62,100 $ 78,380 Restricted cash 22,925 2,273 Total cash, cash equivalents, and restricted cash shown in the statements of cash flows $ 85,025 $ 80,653
Schedule of customer advances for construction, refunds due	Estimated refunds of advances are shown in the table below. Year Ending December 31, Refunds of Advances 2023 $ 8,897 2024 8,672 2025 8,116 2026 7,690 2027 6,845 Thereafter 159,612 Total refunds $ 199,832
Schedule of SARs which were dilutive	2022 2021 2020 (In thousands, Net income $ 95,263 $ 100,979 $ 96,831 Net loss attributable to noncontrolling interests (748) (146) — Net income attributable to California Water Service Group $ 96,011 $ 101,125 $ 96,831 Weighted average common shares, basic 54,320 51,633 49,274 Weighted average common shares, dilutive 54,363 51,633 49,274 Earnings per share—basic $ 1.77 $ 1.96 $ 1.97 Earnings per share—diluted $ 1.77 $ 1.96 $ 1.97

OTHER INCOME AND EXPENSES (Tabl

OTHER INCOME AND EXPENSES (Tables)	12 Months Ended
OTHER INCOME AND EXPENSES (Tables)	Dec. 31, 2022
Other Income and Expenses [Abstract]
Schedule of various non-regulated activities	The Company conducts various non-regulated activities as reflected in the table below: 2022 2021 2020 Revenue Expense Revenue Expense Revenue Expense Operating and maintenance $ 12,860 $ 11,959 $ 16,276 $ 16,344 $ 11,481 $ 13,551 Leases 2,642 46 2,744 230 2,398 48 Design and construction 416 328 619 611 802 704 Meter reading and billing 534 123 495 79 458 109 Interest income 177 — 171 — 52 — Loss (gain) from non-qualified benefit plan investments — 7,161 — (3,800) — (4,293) Other non-regulated income and expenses 4,647 5,204 2,456 3,770 1,731 4,181 Total $ 21,276 $ 24,821 $ 22,761 $ 17,234 $ 16,922 $ 14,300

REGULATORY ASSETS AND LIABILT_2

REGULATORY ASSETS AND LIABILTIES (Tables)	12 Months Ended
REGULATORY ASSETS AND LIABILTIES (Tables)	Dec. 31, 2022
Regulated Operations [Abstract]
Schedule of regulatory assets and liabilities	Regulatory assets and liabilities were comprised of the following as of December 31: Recovery Period 2022 2021 Regulatory Assets Pension and retiree group health Indefinitely $ 171 $ 17,607 Property-related temporary differences (tax benefits flowed through to customers) Indefinitely 143,546 130,565 Other accrued benefits Indefinitely 24,946 23,280 Net WRAM and MCBA long-term accounts receivable 1-2 years 41,558 29,789 Asset retirement obligations, net Indefinitely 24,548 22,935 IRMA long-term accounts receivable 1-2 years 3,682 9,032 Tank coating Various 16,395 13,680 Recoverable property losses 7 Years 3,144 3,843 PCBA Various 19,091 21,500 Other components of net periodic benefit cost Indefinitely — 3,342 General district balancing account receivable Various 377 568 Customer assistance program (CAP) and Rate support fund (RSF) accounts receivable 1 year 2,965 5,991 Other regulatory assets Various 3,197 3,560 Total Regulatory Assets $ 283,620 $ 285,692 Regulatory Liabilities Future tax benefits due to customers $ 131,155 $ 135,027 Pension and retiree group health 58,678 27,294 HCBA 14,318 9,687 Conservation program 6,036 7,206 Net WRAM and MCBA long-term payable 172 143 Other components of net periodic benefit cost 2,475 353 Other regulatory liabilities 845 718 Total Regulatory Liabilities $ 213,679 $ 180,428

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
INTANGIBLE ASSETS AND GOODWILL (Tables)	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets that will continue to be amortized and those not amortized	As of December 31, 2022 and 2021, intangible assets that will continue to be amortized and those not amortized were: Weighted 2022 2021 Gross Accumulated Net Gross Accumulated Net Amortized intangible assets: Water pumping rights usage $ 1,084 $ 132 $ 952 $ 1,084 $ 127 $ 957 Water planning studies 14 16,354 9,222 7,132 22,153 15,230 6,923 Leasehold improvements and other 14 3,192 1,614 1,578 2,851 1,477 1,374 Total $ 20,630 $ 10,968 $ 9,662 $ 26,088 $ 16,834 $ 9,254 Unamortized intangible assets: Perpetual water rights and other $ 7,149 $ — $ 7,149 $ 3,867 $ — $ 3,867
Schedule of finite-lived intangible assets, future amortization expense	Estimated future amortization expense related to intangible assets are shown in the table below: Year Ending December 31, Estimated Future Amortization Expense Related to Intangible Assets 2023 $ 1,357 2024 1,244 2025 1,116 2026 798 2027 559 Thereafter 4,588 Total $ 9,662
Schedule of Goodwill	Changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2021 were as follows: 2022 2021 Beginning balance $ 36,814 $ 31,842 Acquisitions — 5,424 Acquisition adjustment — (452) Total ending goodwill balance $ 36,814 $ 36,814

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
LONG-TERM DEBT (Tables)	Dec. 31, 2022
Long-Term Debt, Unclassified [Abstract]
Schedule of long-term debt outstanding	As of December 31, 2022 and 2021, long-term debt outstanding was: Series Interest Rate Maturity Date 2022 2021 First Mortgage Bonds ZZZ 2.870 % 2051 $ 130,000 $ 130,000 1 3.020 % 2061 150,000 150,000 YYY 4.170 % 2059 200,000 200,000 WWW 4.070 % 2049 100,000 100,000 VVV 3.400 % 2029 100,000 100,000 TTT 4.610 % 2056 10,000 10,000 SSS 4.410 % 2046 40,000 40,000 QQQ 3.330 % 2025 50,000 50,000 RRR 4.310 % 2045 50,000 50,000 PPP 5.500 % 2040 100,000 100,000 AAA 7.280 % 2025 20,000 20,000 BBB 6.770 % 2028 20,000 20,000 CCC 8.150 % 2030 20,000 20,000 DDD 7.130 % 2031 20,000 20,000 EEE 7.110 % 2032 20,000 20,000 GGG 5.290 % 2022 — 1,818 HHH 5.290 % 2022 — 1,818 III 5.540 % 2023 909 1,818 OOO 6.020 % 2031 20,000 20,000 Total First Mortgage Bonds 1,050,909 1,055,454 California Department of Water Resources Loans 1.48% - 1.69% 2027 - 2039 4,515 4,832 Other long-term debt 5,485 6,039 Unamortized debt issuance costs (5,112) (5,339) Total long-term debt, net of unamortized debt issuance costs 1,055,797 1,060,986 Less current maturities of long-term debt, net 3,310 5,192 Long-term debt, net $ 1,052,487 $ 1,055,794
Schedule of Maturities of Long-term Debt	Maturities of long-term debt as of December 31, 2022 are as follows: Year Ending December 31, Long-term debt* 2023 $ 1,283 2024 376 2025 70,354 2026 356 2027 334 Thereafter 982,977 _______________________________________________________________________________ * Excludes maturities for finance lease obligations. See note 14 for maturities for finance lease obligations.

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	12 Months Ended
OTHER ACCRUED LIABILITIES (Tables)	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
Schedule of other accrued liabilities	As of December 31, 2022 and 2021, other accrued liabilities were: 2022 2021 Accrued and deferred compensation $ 23,188 $ 19,169 Accrued benefits and workers' compensation claims 6,953 5,923 Unearned revenue and customer deposits 8,138 3,937 Uninsured loss reserve 5,320 3,502 Due to contracts and agencies 3,101 3,051 Current portion of operating lease 1,065 1,802 Other 5,252 5,163 Total other accrued liabilities $ 53,017 $ 42,547

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of income tax expense (benefit)	Income tax expense (benefit) consisted of the following: Federal State Total 2022 Current $ 1,857 $ 3 $ 1,860 Deferred 4,726 (211) 4,515 Total income tax $ 6,583 $ (208) $ 6,375 2021 Current $ — $ 3,446 $ 3,446 Deferred 3,322 (2,676) 646 Total income tax $ 3,322 $ 770 $ 4,092 2020 Current $ — $ 3 $ 3 Deferred 14,692 (2,677) 12,015 Total income tax $ 14,692 $ (2,674) $ 12,018
Schedule of difference between the total income tax expense and computed tax expense	The difference between the recorded and the statutory income tax expense is reconciled in the table below: 2022 2021 2020 Statutory income tax $ 21,344 $ 22,065 $ 22,858 Increase (reduction) in taxes due to: State income taxes net of federal tax benefit 7,383 7,334 7,598 Effect of regulatory treatment of fixed asset differences (6,274) (6,327) (9,201) Investment tax credits (74) (74) (74) AFUDC equity (1,155) (891) (1,392) Stock based stock compensation 455 791 523 TCJA refund (13,919) (19,417) (9,470) Other (1,385) 611 1,176 Total income tax $ 6,375 $ 4,092 $ 12,018
Schedule of tax effects of differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities	The deferred tax assets and deferred tax liabilities as of December 31, 2022 and 2021, are presented in the following table: 2022 2021 Deferred tax assets: Developer deposits for contributions in aid of construction $ 31,589 $ 31,777 Net operating loss carry-forward and tax credits 18,329 29,206 Pension liability 13,860 13,570 Income tax regulatory liability 22,838 26,565 Operating leases liabilities 4,170 4,310 Other 4,264 2,439 Total deferred tax assets 95,050 107,867 Deferred tax liabilities: Property related basis and depreciation differences 393,007 362,139 WRAM/MCBA and interim rates balancing accounts 14,192 22,124 Operating lease-right to use asset 4,130 4,286 Other 13,972 13,965 Total deferred tax liabilities 425,301 402,514 Net deferred tax liabilities $ 330,251 $ 294,647
Schedule of reconciliation of changes in unrecognized tax benefits	The following table reconciles the changes in unrecognized tax benefits for the periods ended December 31 2022, 2021, and 2020: 2022 2021 2020 Balance at beginning of year $ 15,850 $ 13,960 $ 11,008 Additions for tax positions taken during current year 1,955 1,890 2,952 Lapse of statute of limitations (4,199) — — Balance at end of year $ 13,606 $ 15,850 $ 13,960

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
EMPLOYEE BENEFIT PLANS (Tables)	Dec. 31, 2022
Retirement Benefits [Abstract]
Schedule of Expected Benefit Payments	Expected payments to be made for the pension and SERP plans are shown in the table below: Year Ending December 31, Pension SERP Total 2023 $ 18,609 $ 2,599 $ 21,208 2024 20,400 2,832 23,232 2025 22,164 3,084 25,248 2026 24,026 3,369 27,395 2027 25,932 3,709 29,641 2028-2032 158,918 23,308 182,226 Total payments $ 270,049 $ 38,901 $ 308,950
Schedule of Defined Benefit Plans Disclosures	The expected benefit payments, net of retiree premiums and Medicare Part D subsidies, are shown in the table below. Year Ending December 31, Effect of Medicare Part D Subsidy on Expected Benefit Payments Expected Benefit Payments Net of Medicare Part D Subsidy 2023 $ 3,547 $ (249) $ 3,298 2024 3,967 (270) 3,697 2025 4,235 (299) 3,936 2026 4,512 (327) 4,185 2027 4,868 (355) 4,513 2028-2032 29,324 (2,215) 27,109 Total payments $ 50,453 $ (3,715) $ 46,738
Summary of target asset allocation percentages for major categories of the pension plan	The Company's target asset allocation percentages for major categories of the plan assets are reflected in the table below: Minimum Target Maximum Fixed Income 35 % 40 % 45 % Total Domestic Equity: 35 % 40 % 45 % Small/Mid Cap Stocks 5 % 12 % 25 % Large Cap Stocks 25 % 28 % 45 % Emerging markets 3 % 6 % 9 % Non-U.S. Equities 11 % 14 % 17 % The following tables present the fair value of plan assets by major asset category at December 31, 2022 and 2021: December 31, 2022 Pension Benefits Other Benefits Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Fixed Income $ 588 $ — $ — $ 588 $ 18,060 $ — $ — $ 18,060 Domestic Equity: Small/Mid Cap Stocks — — — — 5,654 — — 5,654 Domestic Equity: Large Cap Stocks — — — — — — — — Non U.S. Equities — — — — 6,928 — — 6,928 Emerging markets — — — — 3,027 — — 3,027 Assets measured at net asset value (NAV) — — — 636,742 — — — 111,017 Total Plan Assets $ 588 $ — $ — $ 637,330 $ 33,669 $ — $ — $ 144,686 December 31, 2021 Pension Benefits Other Benefits Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Fixed Income $ 126,062 $ — $ — $ 126,062 $ 63,713 $ — $ — $ 63,713 Domestic Equity: Small/Mid Cap Stocks 63,379 — — 63,379 — — — — Domestic Equity: Large Cap Stocks 218,868 — — 218,868 105,723 — — 105,723 Non U.S. Equities 35,311 — — 35,311 — — — Assets measured at NAV 366,849 — Total Plan Assets $ 443,620 $ — $ — $ 810,469 $ 169,436 $ — $ — $ 169,436
Schedule of reconciliation of the funded status of the plans with the accrued pension liability and the net postretirement benefit liability	The following table reconciles the funded status of the plans with the accrued pension liability and the net postretirement benefit liability as of December 31, 2022 and 2021: Pension Benefits Other Benefits 2022 2021 2022 2021 Change in projected benefit obligation: Beginning of year $ 887,477 $ 833,939 $ 142,470 $ 130,658 Service cost 34,847 35,055 6,830 6,072 Interest cost 25,596 21,667 4,009 3,217 Actuarial loss (gain) (1) (243,769) 13,520 (49,462) 5,276 Plan amendment — — — — Benefits paid, net of retiree premiums (18,897) (16,704) (2,095) (2,753) End of year $ 685,254 $ 887,477 $ 101,752 $ 142,470 Change in plan assets: Fair value of plan assets at beginning of year $ 810,469 $ 716,794 $ 169,436 $ 147,057 Actual return on plan assets (171,517) 84,488 (23,326) 23,160 Employer contributions 17,275 25,891 671 1,972 Retiree contributions and Medicare part D subsidies — — 2,176 2,199 Benefits paid (18,897) (16,704) (4,421) (5,057) Other adjustments — — 150 105 Fair value of plan assets at end of year $ 637,330 $ 810,469 $ 144,686 $ 169,436 Funded status (2) $ (47,924) $ (77,008) $ 42,934 $ 26,966 Unrecognized actuarial loss (gain) (19,512) 12,323 (44,555) (29,327) Unrecognized prior service cost 3,205 4,174 1,583 1,738 Net amount recognized $ (64,231) $ (60,511) $ (38) $ (623) _______________________________________________________________________________ 1. The actuarial gain for pension and other benefits in 2022 was mainly due to a higher discount rate used in the calculation. 2. The short-term portion of the pension benefits was $2.6 million as of December 31, 2022 and $2.1 million as of December 31, 2021 and was recorded as part of other accrued liabilities on the Company's Consolidated Balance Sheets.
Schedule of amounts recognized in consolidated balance sheets	Amounts recognized on the balance sheet consist of: Pension Benefits Other Benefits 2022 2021 2022 2021 Noncurrent assets (1) $ 32,848 $ 17,002 $ 42,934 $ 26,966 Accrued benefit costs (307) (282) (465) (1,124) Accrued benefit liability (2) (80,772) (94,010) — — Regulatory assets (3) — 16,779 171 829 Regulatory liabilities (3) (16,000) — (42,678) (27,294) Net amount recognized $ (64,231) $ (60,511) $ (38) $ (623) _______________________________________________________________________________ 1. Noncurrent assets represent the overfunded status of the employee pension plan and PBOP plan in 2022 and 2021. The amounts are recorded as part "Other" noncurrent assets on the Consolidated Balance Sheets. 2. Accrued benefit liability represents the underfunded status of the SERP plan in 2022 and 2021. The amounts are recorded as part of "Pension" in the Consolidated Balance Sheets. 3. Changes in the funded status of the plans that would be recorded in accumulated other comprehensive income for an unregulated entity are recorded as a regulatory assets and liabilities as the Company believes it is probable that an amount equal to the regulatory asset or liability will be collected or refunded through the setting of future rates.
Schedule of actuarial assumptions used in determining the benefit obligation	Below are the actuarial assumptions used in determining the benefit obligation for the benefit plans: Pension Benefits Other Benefits 2022 2021 2022 2021 Weighted average assumptions as of December 31: Discount rate - employee pension plan 5.27 % 3.28 % — Discount rate - SERP 5.24 % 3.18 % — Discount rate - other benefits — — 5.27 % 3.27 % Long-term rate of return on plan assets 7.50 % 6.34 % 7.36 % 5.88 % Rate of compensation increases - employee pension plan 4.28 % 4.25 % — Rate of compensation increases - SERP 5.00 % 5.00 % — Cost of living adjustment 2.25 % 2.20 % — Below are the actuarial assumptions used in determining the net periodic benefit costs for the benefit plans, which uses the end of the prior year as the measurement date: Pension Benefits Other Benefits 2022 2021 2022 2021 Weighted average assumptions as of December 31: Discount rate - employee pension plan 3.28 % 3.08 % — — Discount rate - SERP 3.18 % 2.97 % — — Discount rate - other benefits — — 3.27 % 3.03 % Long-term rate of return on plan assets 6.34 % 6.50 % 5.88 % 6.00 % Rate of compensation increases - employee pension plan 4.25 % 4.00 % — — Rate of compensation increases - SERP 5.00 % 5.00 % — — Cost of living adjustment 2.20 % 2.10 % — —
Schedule of components of net periodic benefit costs for the pension plans and other postretirement benefits	Net periodic benefit costs for the pension and other postretirement plans for the years ended December 31, 2022 and 2021, included the following components: Pension Plan Other Benefits 2022 2021 2020 2022 2021 2020 Service cost $ 34,847 $ 35,055 $ 36,002 $ 6,830 $ 6,072 $ 7,945 Interest cost 25,596 21,667 25,741 4,009 3,217 4,305 Expected return on plan assets (45,228) (39,472) (33,086) (9,927) (8,769) (7,236) Net amortization and deferral 5,781 10,003 17,027 (824) (293) 197 Net periodic benefit cost $ 20,996 $ 27,253 $ 45,684 $ 88 $ 227 $ 5,211

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS STOCK-BASED COMPENSATION PLANS (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	A summary of the status of the outstanding RSAs as of December 31, 2022 is presented below: Number of RSA Shares Weighted-Average Grant-Date Fair Value RSAs at January 1, 2022 62,691 $ 53.49 Granted 42,057 $ 56.42 Vested (51,032) $ 53.49 Forfeited (1,650) 56.42 RSAs at December 31, 2022 52,066 $ 55.77 A summary of the status of the outstanding RSUs as of December 31, 2022 is presented below: Number of RSU Shares Weighted-Average Grant-Date Fair Value RSUs at January 1, 2022 90,942 $ 52.71 Granted 35,911 $ 56.42 Performance criteria adjustment 12,173 $ 58.63 Vested (32,913) $ 58.63 Forfeited (13,488) $ 53.18 RSUs at December 31, 2022 92,625 $ 54.06

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of fair value of long-term debt, including current maturities, and advances for construction	December 31, 2022 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 1,055,797 $ — $ 977,227 $ — $ 977,227 December 31, 2021 Fair Value Cost Level 1 Level 2 Level 3 Total Long-term debt, including current maturities, net $ 1,060,986 $ — $ 1,338,831 $ — $ 1,338,831

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of commitments future minimum payments due	The commitments are noted in the table below. Water Supply 2023 $ 57,705 2024 35,450 2025 35,450 2026 35,454 2027 35,454 Thereafter 482,686 _______________________________________________________________________________
Supplemental balance sheet information related to leases	Supplemental balance sheet information related to leases was as follows: As of December 31, 2022 As of December 31, 2021 Operating leases Other assets: Other $ 14,762 $ 15,318 Other accrued liabilities $ 1,065 $ 1,802 Other long-term liabilities 13,838 13,601 Total operating lease liabilities $ 14,903 $ 15,403 Finance leases Depreciable plant and equipment $ 19,820 $ 19,494 Accumulated depreciation and amortization (14,017) (12,411) Net utility plant $ 5,803 $ 7,083 Current maturities of long-term debt, net $ 2,555 $ 809 Long-term debt, net 2,675 4,918 Total finance lease liabilities $ 5,230 $ 5,727 Weighted average remaining lease term Operating leases 119 months 129 months Finance leases 32 months 46 months Weighted average discount rate Operating leases 3.5 % 3.4 % Finance leases 4.4 % 4.6 %
Components of lease expense	The components of lease expense were as follows: 2022 2021 Operating lease cost $ 2,514 $ 2,464 Finance lease cost: Amortization of right-of-use assets $ 1,606 $ 1,598 Interest on lease liabilities 246 282 Total finance lease cost $ 1,852 $ 1,880 Short-term lease cost $ 2,101 $ 2,079 Variable lease cost 519 415 Total lease cost $ 6,986 $ 6,838
Supplemental cash flow information related to leases	Supplemental cash flow information related to leases was as follows: 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 2,498 $ 2,445 Operating cash flows from finance leases $ 246 $ 282 Financing cash flows from finance leases $ 824 $ 766 Non-cash activities: right-of-use assets obtained in exchange for lease obligations: Operating leases $ 1,634 $ 1,707 Finance leases $ 326 $ 1,286
Maturities of lease liabilities	Maturities of lease liabilities as of December 31, 2022 are as follows: Year Ending December 31, Operating Leases Finance Leases 2023 $ 2,433 $ 2,747 2024 2,089 968 2025 1,798 1,212 2026 1,638 705 2027 1,472 — Thereafter 8,180 — Total lease payments 17,610 5,632 Less imputed interest (2,707) (402) Total $ 14,903 $ 5,230
Maturities of lease liabilities	Maturities of lease liabilities as of December 31, 2022 are as follows: Year Ending December 31, Operating Leases Finance Leases 2023 $ 2,433 $ 2,747 2024 2,089 968 2025 1,798 1,212 2026 1,638 705 2027 1,472 — Thereafter 8,180 — Total lease payments 17,610 5,632 Less imputed interest (2,707) (402) Total $ 14,903 $ 5,230

IMMATERIAL RESTATEMENT OF PRI_2

IMMATERIAL RESTATEMENT OF PRIOR PERIOD FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	The corrections to the Company's Consolidated Balance Sheet as of December 31, 2021 were as follows: Consolidated Balance Sheet December 31, 2021 As Previously Reported Corrections As Corrected (In thousands) CAPITALIZATION AND LIABILITIES Capitalization: Retained earnings $ 525,936 $ (11,063) $ 514,873 Total equity $ 1,182,980 $ (11,063) $ 1,171,917 Total capitalization $ 2,238,774 $ (11,063) $ 2,227,711 Current liabilities: Regulatory balancing accounts $ 17,547 $ 15,361 $ 32,908 Total current liabilities $ 256,576 $ 15,361 $ 271,937 Deferred income taxes $ 298,945 $ (4,298) $ 294,647 The Company also corrected corresponding December 31, 2021 amounts included in Note 4 and Note 10. The corrections to the Company's Consolidated Statements of Equity for the years ended December 31, 2021 and 2020 were as follows: As of December 31, 2021 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 525,936 $ (11,063) $ 514,873 Total equity $ 1,182,980 $ (11,063) $ 1,171,917 As of December 31, 2020 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 472,209 $ (11,063) $ 461,146 Total equity $ 921,344 $ (11,063) $ 910,281 As of December 31, 2019 As Previously Reported Corrections As Corrected (In thousands) Retained earnings $ 417,146 $ (11,063) $ 406,083 Total equity $ 779,906 $ (11,063) $ 768,843

ORGANIZATION AND OPERATIONS (De

ORGANIZATION AND OPERATIONS (Details) $ in Thousands	12 Months Ended
ORGANIZATION AND OPERATIONS (Details) $ in Thousands	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Noncontrolling Interest [Line Items]
Number of reportable segments \| segment	1
Uninsured loss reserve	$ 5,320	$ 3,502
Revenue from contracts with customers	772,616	765,704	$ 697,577
Reclassification Between Liability Accounts
Noncontrolling Interest [Line Items]
Uninsured loss reserve		3,500
Multiple residential
Noncontrolling Interest [Line Items]
Revenue from contracts with customers	$ 64,481	61,478	55,801
Multiple residential \| Reclassification Between Customer Class
Noncontrolling Interest [Line Items]
Revenue from contracts with customers		$ 61,500	$ 55,800
BVRT Water Company
Noncontrolling Interest [Line Items]
Ownership percentage	92.20%
BVRT Water Company
Noncontrolling Interest [Line Items]
Noncontrolling interest, ownership percentage by noncontrolling owners	7.80%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue (Details ) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 772,616	$ 765,704	$ 697,577
Regulatory balancing account revenue	73,815	25,205	96,730
Operating revenue	846,431	790,909	794,307
Non-regulated revenue	21,276	22,761	16,922
Residential
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	458,448	467,365	430,264
Business
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	153,570	144,565	125,819
Multiple residential
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	64,481	61,478	55,801
Industrial
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	26,622	26,569	29,088
Public authorities
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	41,150	40,501	35,776
Other
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	28,345	25,226	20,829
Operating and maintenance revenue
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	12,860	16,276	11,481
Other non-regulated revenue
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	5,774	3,741	3,043
Non-regulated revenue from contracts with customers
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	18,634	20,017	14,524
Lease revenue	2,642	2,744	2,398
Non-regulated revenue	$ 21,276	$ 22,761	$ 16,922

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lessor, Lease, Description [Line Items]
Maximum collection period in which deferred net WRAM and MCBA revenues and associated costs will be recognized	24 months
Revenue from contracts with customers	$ 772,616	$ 765,704	$ 697,577
Optional lease renewal term	15 years
Provision for depreciation expressed as a percentage of the aggregate depreciable asset balances	2.90%	2.96%	2.94%
Proceeds collected through a surcharge on certain customers' bills	$ 400	$ 400
Goodwill impairment	0	0	$ 0
Amortization of debt premium and expenses	369	366	$ 412
Total refunds	$ 199,832	$ 198,086
Refund period	40 years
Insurance Programs
Lessor, Lease, Description [Line Items]
Revenue from contracts with customers	$ 2,700
Minimum
Lessor, Lease, Description [Line Items]
Term of contract	5 years
Maximum
Lessor, Lease, Description [Line Items]
Term of contract	10 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Maturities of Lease Payments (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Accounting Policies [Abstract]
2023	$ 2,649
2024	2,339
2025	1,809
2026	1,037
2027	$ 165

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Allowance for credit losses (Details) - Trade Accounts Receivable - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 3,743	$ 5,246	$ 771
Provision for credit loss expense	5,887	1,088	5,716
Write-offs	(4,380)	(3,113)	(1,730)
Recoveries	379	522	489
Total ending allowance balance	$ 5,629	$ 3,743	$ 5,246

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Other Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Accounts receivables from developers	$ 7,419	$ 6,909
Income tax receivables	5,496	5,579
Other	8,017	5,964
Total other receivables	$ 20,932	$ 18,452

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Utility Plant (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Depreciable plant and equipment
Equipment	$ 4,215,619	$ 3,899,629
Office buildings and other structures	$ 27,779	29,955
Office Buildings and other structures, useful life	50 years
Minimum
Depreciable plant and equipment
Equipment, useful life	5 years
Transmission and distribution plant, useful life	40 years
Maximum
Depreciable plant and equipment
Equipment, useful life	50 years
Transmission and distribution plant, useful life	65 years
Utility Plant
Depreciable plant and equipment
Equipment	$ 915,322	833,313
Office buildings and other structures	339,682	319,528
Transmission and distribution plant	2,960,615	2,746,788
Total	$ 4,215,619	$ 3,899,629

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - AFUDC (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Allowance for equity funds used during construction	$ 4,127	$ 3,186	$ 4,976
Allowance for borrowed funds used during construction	2,344	1,766	3,185
Total	$ 6,471	$ 4,952	$ 8,161

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Asset Retirement Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Obligation at beginning of the year	$ 29,459	$ 27,849
Additional liabilities incurred	5,444	119
Liabilities settled	0	(201)
Accretion	1,789	1,692
Obligation at the end of the year	$ 36,692	$ 29,459

SUMMARY OF SIGNIFICANT ACCOU_12

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Cash and cash equivalents	$ 62,100	$ 78,380
Restricted cash	22,925	2,273
Total cash, cash equivalents, and restricted cash shown in the statements of cash flows	$ 85,025	$ 80,653	$ 45,129	$ 43,298

SUMMARY OF SIGNIFICANT ACCOU_13

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Advances for Construction (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
2023	$ 8,897
2024	8,672
2025	8,116
2026	7,690
2027	6,845
Thereafter	159,612
Total refunds	$ 199,832	$ 198,086

SUMMARY OF SIGNIFICANT ACCOU_14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Net income (loss)	$ 95,263	$ 100,979	$ 96,831
Net loss attributable to noncontrolling interests	(748)	(146)	0
Net income attributable to California Water Service Group	$ 96,011	$ 101,125	$ 96,831
Weighted average common shares, basic (in shares)	54,320	51,633	49,274
Weighted average common shares, dilutive (in shares)	54,363	51,633	49,274
Earnings per share—basic (in dollars per share)	$ 1.77	$ 1.96	$ 1.97
Earnings per share—diluted (in dollars per share)	$ 1.77	$ 1.96	$ 1.97

OTHER INCOME AND EXPENSES (Deta

OTHER INCOME AND EXPENSES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other income and expenses
Revenue from contracts with customers	$ 772,616	$ 765,704	$ 697,577
Loss (gain) from non-qualified benefit plan investments	7,161	(3,800)	(4,293)
Nonoperating expense	24,821	17,234	14,300
Revenue	21,276	22,761	16,922
Expense	24,821	17,234	14,300
Operating and maintenance revenue
Other income and expenses
Revenue from contracts with customers	12,860	16,276	11,481
Expense from contract with customer	11,959	16,344	13,551
Leases
Other income and expenses
Lease revenue	2,642	2,744	2,398
Lease expense	46	230	48
Design and construction
Other income and expenses
Revenue from contracts with customers	416	619	802
Expense from contract with customer	328	611	704
Meter reading and billing
Other income and expenses
Revenue from contracts with customers	534	495	458
Expense from contract with customer	123	79	109
Interest income
Other income and expenses
Interest income	177	171	52
Other non-regulated income and expenses
Other income and expenses
Nonoperating income	4,647	2,456	1,731
Nonoperating expense	$ 5,204	$ 3,770	$ 4,181

REGULATORY ASSETS AND LIABILITI

REGULATORY ASSETS AND LIABILITIES - Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Regulatory Assets and Liabilities
Regulatory Assets	$ 283,620	$ 285,692
Regulatory Liabilities	213,679	180,428
Future tax benefits due to customers
Regulatory Assets and Liabilities
Regulatory Liabilities	131,155	135,027
Pension and retiree group health
Regulatory Assets and Liabilities
Regulatory Liabilities	58,678	27,294
HCBA
Regulatory Assets and Liabilities
Regulatory Liabilities	14,318	9,687
Conservation program
Regulatory Assets and Liabilities
Regulatory Liabilities	6,036	7,206
Net WRAM and MCBA long-term payable
Regulatory Assets and Liabilities
Regulatory Liabilities	172	143
Other components of net periodic benefit cost
Regulatory Assets and Liabilities
Regulatory Liabilities	2,475	353
Other regulatory liabilities
Regulatory Assets and Liabilities
Regulatory Liabilities	845	718
Pension and retiree group health
Regulatory Assets and Liabilities
Regulatory Assets	171	17,607
Property-related temporary differences (tax benefits flowed through to customers)
Regulatory Assets and Liabilities
Regulatory Assets	143,546	130,565
Other accrued benefits
Regulatory Assets and Liabilities
Regulatory Assets	24,946	23,280
Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Regulatory Assets	41,558	29,789
Asset retirement obligations, net
Regulatory Assets and Liabilities
Regulatory Assets	24,548	22,935
IRMA long-term accounts receivable
Regulatory Assets and Liabilities
Regulatory Assets	3,682	9,032
Tank coating
Regulatory Assets and Liabilities
Regulatory Assets	$ 16,395	13,680
Recoverable property losses
Regulatory Assets and Liabilities
Recovery Period	7 years
Regulatory Assets	$ 3,144	3,843
PCBA
Regulatory Assets and Liabilities
Regulatory Assets	19,091	21,500
Other components of net periodic benefit cost
Regulatory Assets and Liabilities
Regulatory Assets	0	3,342
General district balancing account receivable
Regulatory Assets and Liabilities
Regulatory Assets	$ 377	568
Customer assistance program (CAP) and Rate support fund (RSF) accounts receivable
Regulatory Assets and Liabilities
Recovery Period	1 year
Regulatory Assets	$ 2,965	5,991
Other regulatory assets
Regulatory Assets and Liabilities
Regulatory Assets	$ 3,197	$ 3,560
Minimum \| Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Recovery Period	1 year
Minimum \| IRMA long-term accounts receivable
Regulatory Assets and Liabilities
Recovery Period	1 year
Maximum \| Net WRAM and MCBA long-term accounts receivable
Regulatory Assets and Liabilities
Recovery Period	2 years
Maximum \| IRMA long-term accounts receivable
Regulatory Assets and Liabilities
Recovery Period	2 years

REGULATORY ASSETS AND LIABILT_3

REGULATORY ASSETS AND LIABILTIES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Regulatory Assets and Liabilities [Line Items]
Regulatory balancing accounts	$ 66,826	$ 78,597
Regulatory balancing accounts	$ 12,240	$ 32,908
Return on equity	9.20%
Approved debt	5.51%
Approved equity	53.40%
Approved equity to debt ratio	46.60%
Proposed return on equity	10.35%
Requested debt	4.23%
Requested equity	53.40%
Requested equity to debt ratio	46.60%
Decrease on annual revenue	$ (11,000)
California Public Advocates Office
Schedule of Regulatory Assets and Liabilities [Line Items]
Recommended return on equity	7.81%
Recommended debt	4.23%
Recommended equity	49.40%
Recommended equity to debt ratio	50.60%

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Intangible assets
Gross Carrying Value	$ 20,630	$ 26,088
Accumulated Amortization	10,968	16,834
Net Carrying Value	9,662	9,254
Perpetual water rights and other	7,149	3,867
Amortization of intangible assets	1,500	1,400	$ 1,100
Water pumping rights
Intangible assets
Gross Carrying Value	1,084	1,084
Accumulated Amortization	132	127
Net Carrying Value	$ 952	957
Water planning studies
Intangible assets
Weighted Average Amortization Period (years)	14 years
Gross Carrying Value	$ 16,354	22,153
Accumulated Amortization	9,222	15,230
Net Carrying Value	$ 7,132	6,923
Leasehold improvements and other
Intangible assets
Weighted Average Amortization Period (years)	14 years
Gross Carrying Value	$ 3,192	2,851
Accumulated Amortization	1,614	1,477
Net Carrying Value	$ 1,578	$ 1,374

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 1,357
2024	1,244
2025	1,116
2026	798
2027	559
Thereafter	4,588
Total	$ 9,662	$ 9,254

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Beginning balance	$ 36,814	$ 31,842
Acquisitions	0	5,424
Acquisition adjustment	0	(452)
Total ending goodwill balance	$ 36,814	$ 36,814

EQUITY (Details)

EQUITY (Details) - USD ($)				12 Months Ended
EQUITY (Details) - USD ($)	Apr. 29, 2022	Oct. 31, 2019	Jan. 01, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jul. 26, 2022	Jul. 25, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares issued (in shares)				55,597,855	53,715,569
Common stock, shares outstanding (in shares)				55,597,855	53,715,569
Issuance of common stock, related expenses				$ 4,900,000	$ 6,600,000
Sale of stock, maximum consideration on transaction	$ 350,000,000
Sale of stock, agreement term	3 years
Sale of stock, number of shares issued in transaction				1,802,063
Proceeds from issuance of common stock, excluding employee stock purchase plans				$ 104,600,000
Payments for commissions				1,100,000
Payments of stock issuance costs				$ 100,000	$ 200,000
Common stock, shares authorized (in shares)				136,000,000	136,000,000		136,000,000	68,000,000
Common stock, par value (in dollars per share)				$ 0.01	$ 0.01		$ 0.01
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, shares issued (in shares)				40,095	37,460	43,332
Percent of market value discount			90%
Maximum payroll deduction			10%
Maximum number of shares per employee (in shares)			2,000
Maximum value of shares per employee			$ 25,000
Issuance of common stock, related expenses				$ 200,000	$ 200,000	$ 200,000
Equity Distribution Agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payments for commissions					$ 2,000,000
Common stock, shares, sold (in shares)					3,286,865
Proceeds from sale of common stock					$ 195,900,000
Maximum \| Equity Distribution Agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Sale of common stock, gross sales price		$ 300,000,000

SHORT-TERM BORROWINGS (Details)

SHORT-TERM BORROWINGS (Details) - USD ($)		12 Months Ended
SHORT-TERM BORROWINGS (Details) - USD ($)	Mar. 29, 2019	Dec. 31, 2022	Dec. 31, 2021
Revolving Credit Facility
Short-term borrowings
Maximum borrowing capacity	$ 550,000,000
Debt maturity period	5 years
Line of credit facility, interest rate during period (as a percent)		2.74%	0.98%
Revolving Credit Facility \| Minimum
Short-term borrowings
Debt maturity period	1 month
Revolving Credit Facility \| Maximum
Short-term borrowings
Debt maturity period	6 months
Revolving Credit Facility \| Eurodollar \| Minimum
Short-term borrowings
Interest rate margin (as a percent)	0.65%
Revolving Credit Facility \| Eurodollar \| Maximum
Short-term borrowings
Interest rate margin (as a percent)	0.875%
Parent Company
Short-term borrowings
Amount outstanding under line of credit		$ 35,000,000
Parent Company \| Revolving Credit Facility
Short-term borrowings
Maximum borrowing capacity	$ 150,000,000
Incremental expansion of borrowing capacity	50,000,000
Cal Water
Short-term borrowings
Amount outstanding under line of credit		$ 35,000,000	$ 0
Cal Water \| Revolving Credit Facility
Short-term borrowings
Maximum borrowing capacity	$ 400,000,000
Debt maturity period	24 months
Incremental expansion of borrowing capacity	$ 150,000,000

LONG-TERM DEBT - Long term Debt

LONG-TERM DEBT - Long term Debt Outstanding (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Long-term debt
Unamortized debt issuance costs	$ (5,112)	$ (5,339)
Total long-term debt	1,055,797	1,060,986
Current maturities of long-term debt, net	3,310	5,192
Long-term debt, net	1,052,487	1,055,794
First Mortgage
Long-term debt
Long-term debt	$ 1,050,909	1,055,454
First Mortgage Bonds, ZZZ Series, Due 2051
Long-term debt
Interest rate	2.87%
Long-term debt	$ 130,000	130,000
Frist Mortgage Bonds, Series 1, Due 2061
Long-term debt
Interest rate	3.02%
Long-term debt	$ 150,000	150,000
First Mortgage Bonds YYY Series Due 2059
Long-term debt
Interest rate	4.17%
Long-term debt	$ 200,000	200,000
First Mortgage Bonds WWW Series Due 2049
Long-term debt
Interest rate	4.07%
Long-term debt	$ 100,000	100,000
First Mortgage Bonds VVV Series Due 2029
Long-term debt
Interest rate	3.40%
Long-term debt	$ 100,000	100,000
First Mortgage Bonds TTT Series Due 2056
Long-term debt
Interest rate	4.61%
Long-term debt	$ 10,000	10,000
First Mortgage Bonds SSS Series Due 2046
Long-term debt
Interest rate	4.41%
Long-term debt	$ 40,000	40,000
First Mortgage Bonds QQQ Series Due 2025
Long-term debt
Interest rate	3.33%
Long-term debt	$ 50,000	50,000
First Mortgage Bonds RRR Series Due 2045
Long-term debt
Interest rate	4.31%
Long-term debt	$ 50,000	50,000
First Mortgage Bonds PPP Series, due 2040
Long-term debt
Interest rate	5.50%
Long-term debt	$ 100,000	100,000
First Mortgage Bonds AAA Series, due in 2025
Long-term debt
Interest rate	7.28%
Long-term debt	$ 20,000	20,000
First Mortgage Bonds BBB Series, due in 2028
Long-term debt
Interest rate	6.77%
Long-term debt	$ 20,000	20,000
First Mortgage Bonds CCC Series, Due 2030
Long-term debt
Interest rate	8.15%
Long-term debt	$ 20,000	20,000
First Mortgage Bonds DDD Series, Due 2031
Long-term debt
Interest rate	7.13%
Long-term debt	$ 20,000	20,000
First Mortgage Bonds EEE Series, Due 2032
Long-term debt
Interest rate	7.11%
Long-term debt	$ 20,000	20,000
First Mortgage Bonds GGG Series, Due 2022
Long-term debt
Interest rate	5.29%
Long-term debt	$ 0	1,818
First Mortgage Bonds HHH Series, Due 2022
Long-term debt
Interest rate	5.29%
Long-term debt	$ 0	1,818
First Mortgage Bonds III Series, Due 2023
Long-term debt
Interest rate	5.54%
Long-term debt	$ 909	1,818
First Mortgage Bonds OOO Series, Due 2031
Long-term debt
Interest rate	6.02%
Long-term debt	$ 20,000	20,000
California Department of Water Resources Loans
Long-term debt
Long-term debt	$ 4,515	4,832
California Department of Water Resources Loans \| Minimum
Long-term debt
Interest rate	1.48%
California Department of Water Resources Loans \| Maximum
Long-term debt
Interest rate	1.69%
Other Long-term Debt
Long-term debt
Long-term debt	$ 5,485	$ 6,039

LONG-TERM DEBT - Maturities of

LONG-TERM DEBT - Maturities of Long Term Debt (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2023	$ 1,283
2024	376
2025	70,354
2026	356
2027	334
Thereafter	$ 982,977

LONG-TERM DEBT - Narrative (Det

LONG-TERM DEBT - Narrative (Details) - USD ($) $ in Thousands	May 11, 2021	Dec. 31, 2022	Dec. 31, 2021	Oct. 04, 2011
Long-term debt
Operating lease, liability		$ 14,903	$ 15,403
Cal Water
Long-term debt
Operating lease term				15 years
Operating lease, liability		$ 3,200	$ 3,900
Secured Debt
Long-term debt
Debt issued	$ 280,000
Secured Debt \| Series ZZZ Mortgage Bonds
Long-term debt
Debt issued	$ 130,000
Interest rate margin (as a percent)	2.87%
Secured Debt \| Series 1 Mortgage Bonds
Long-term debt
Debt issued	$ 150,000
Interest rate margin (as a percent)	3.02%

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Liabilities Disclosure [Abstract]
Accrued and deferred compensation	$ 23,188	$ 19,169
Accrued benefits and workers' compensation claims	6,953	5,923
Unearned revenue and customer deposits	8,138	3,937
Uninsured loss reserve	5,320	3,502
Due to contracts and agencies	3,101	3,051
Current portion of operating lease	1,065	1,802
Other	5,252	5,163
Total other accrued liabilities	$ 53,017	$ 42,547
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Total other accrued liabilities	Total other accrued liabilities

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Federal
Current	$ 1,857	$ 0	$ 0
Deferred	4,726	3,322	14,692
Total	6,583	3,322	14,692
State
Current	3	3,446	3
Deferred	(211)	(2,676)	(2,677)
Total	(208)	770	(2,674)
Total
Current	1,860	3,446	3
Deferred	4,515	646	12,015
Total income tax	$ 6,375	$ 4,092	$ 12,018

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income taxes
Income deduction, amount	$ 128	$ 125.5	$ 164
TCJA refund	108.4
Unrecognized tax benefits that would impact effective tax rate	4.4
Federal
Income taxes
Net operating loss resulting from repairs and maintenance deductions	46.4
State
Income taxes
Net operating loss resulting from repairs and maintenance deductions	$ 144

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of Statutory Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Statutory income tax	$ 21,344	$ 22,065	$ 22,858
Increase (reduction) in taxes due to:
State income taxes net of federal tax benefit	7,383	7,334	7,598
Effect of regulatory treatment of fixed asset differences	(6,274)	(6,327)	(9,201)
Investment tax credits	(74)	(74)	(74)
AFUDC equity	(1,155)	(891)	(1,392)
Stock based stock compensation	455	791	523
TCJA refund	(13,919)	(19,417)	(9,470)
Other	(1,385)	611	1,176
Total income tax	$ 6,375	$ 4,092	$ 12,018

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Developer deposits for contributions in aid of construction	$ 31,589	$ 31,777
Net operating loss carry-forward and tax credits	18,329	29,206
Pension liability	13,860	13,570
Income tax regulatory liability	22,838	26,565
Operating leases liabilities	4,170	4,310
Other	4,264	2,439
Total deferred tax assets	95,050	107,867
Deferred tax liabilities:
Property related basis and depreciation differences	393,007	362,139
WRAM/MCBA and interim rates balancing accounts	14,192	22,124
Operating lease-right to use asset	4,130	4,286
Other	13,972	13,965
Total deferred tax liabilities	425,301	402,514
Net deferred tax liabilities	$ 330,251	$ 294,647

INCOME TAXES - Changes in Unrec

INCOME TAXES - Changes in Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of the changes in unrecognized tax benefits
Balance at beginning of year	$ 15,850	$ 13,960	$ 11,008
Additions for tax positions taken during current year	1,955	1,890	2,952
Lapse of statute of limitations	(4,199)	0	0
Balance at end of year	$ 13,606	$ 15,850	$ 13,960

EMPLOYEE BENEFIT PLANS - Narrat

EMPLOYEE BENEFIT PLANS - Narrative (Details) - USD ($)	12 Months Ended
EMPLOYEE BENEFIT PLANS - Narrative (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee benefit plans
Maximum participants' contribution as a percentage of pre-tax compensation	20%
Employer matching contribution and percent of match	75%
Company contributions	$ 7,100,000	$ 7,400,000	$ 6,500,000
Recorded value of noncurrent investments	$ 59,000,000	63,900,000
Other postretirement plan	Other Postretirement PlanThe Company provides substantially all active, permanent employees with medical, dental, and vision benefits through a self-insured plan. Employees retiring at or after age 58, along with their spouses and dependents, continue participation in the plan by payment of a premium. Plan assets are invested in mutual funds, short-term money market instruments and commercial paper based upon a similar asset mix to the pension plan. Retired employees are also provided with a $10,000 dollar life insurance benefit.The Company records the costs of postretirement benefits other than pensions (PBOP) during the employees' years of active service. Postretirement benefit expense recorded in 2022, 2021, and 2020, was $0.1 million, $0.2 million, and $5.2 million, respectively. The remaining net periodic benefit cost was $0.2 million at December 31, 2022, and is being recovered through future customer rates and is recorded as a regulatory asset.
Annual rate of increase in the per capita cost	5.30%
Health care cost trend rate assumed, year three	5.20%
Health care cost trend rate, net periodic benefit cost	3.90%
Domestic Equity: Large Cap Stocks
Employee benefit plans
Index percentage	35%
Domestic Equity: Small/Mid Cap Stocks
Employee benefit plans
Index percentage	15%
Non U.S. Equities
Employee benefit plans
Index percentage	10%
Long-term rate of return on plan assets	9.20%
Fixed Income Securities
Employee benefit plans
Index percentage	40%
Fixed Income
Employee benefit plans
Assumed percentage of portfolio investment	40%
Assumed long-term inflation rate	2.25%
Equity Securities
Employee benefit plans
Assumed percentage of portfolio investment	60%
Assumed long-term inflation rate	2.25%
Minimum \| Fixed Income
Employee benefit plans
Maturity period	1 year
Maximum
Employee benefit plans
Employer matching contribution and percent of match	6%
Maximum \| Fixed Income
Employee benefit plans
Maturity period	5 years
Pension Benefits
Employee benefit plans
Accumulated benefit obligations	$ 505,900,000	650,200,000
Fair value of pension plan assets	637,330,000	810,469,000	716,794,000
Net periodic benefit cost	$ 20,996,000	$ 27,253,000	45,684,000
Long-term rate of return on plan assets	7.50%	6.34%
Estimated annual contributions in next fiscal year	$ 2,900,000
Pension Benefits \| Fixed Income
Employee benefit plans
Assumed returns	5.18%
Pension Benefits \| Fixed Income \| Level 1 \| Money Market Fund Investments
Employee benefit plans
Fair value of pension plan assets	$ 600,000	$ 11,000,000
Pension Benefits \| Total Domestic Equity:
Employee benefit plans
Assumed long-term inflation rate	8.35%
SERP
Employee benefit plans
Accumulated benefit obligations	$ 69,300,000	80,500,000
Other Benefits
Employee benefit plans
Fair value of pension plan assets	144,686,000	169,436,000	147,057,000
Life insurance benefit	10,000
Net periodic benefit cost	88,000	$ 227,000	$ 5,211,000
Net periodic benefit cost	$ 200,000
Long-term rate of return on plan assets	7.36%	5.88%
Estimated annual contributions in next fiscal year	$ 200,000
Other Benefits \| Fixed Income \| Level 1 \| Money Market Fund Investments
Employee benefit plans
Fair value of pension plan assets	$ 0	$ 3,000,000
Other Benefits \| Short-term cash investments
Employee benefit plans
Assumed returns	4.95%

EMPLOYEE BENEFIT PLANS - Expect

EMPLOYEE BENEFIT PLANS - Expected Payments for Pension & SERP (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Pension and SERP
Employee benefit plans
2023	$ 21,208
2024	23,232
2025	25,248
2026	27,395
2027	29,641
2028-2032	182,226
Total payments	308,950
Pension Benefits
Employee benefit plans
2023	18,609
2024	20,400
2025	22,164
2026	24,026
2027	25,932
2028-2032	158,918
Total payments	270,049
SERP
Employee benefit plans
2023	2,599
2024	2,832
2025	3,084
2026	3,369
2027	3,709
2028-2032	23,308
Total payments	$ 38,901

EMPLOYEE BENEFIT PLANS - Expe_2

EMPLOYEE BENEFIT PLANS - Expected Benefit Payments, Net (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Other Benefits
Expected Benefit Payments Before Medicare Part D Subsidy
2023	$ 3,547
2024	3,967
2025	4,235
2026	4,512
2027	4,868
2028-2032	29,324
Total payments	50,453
Effect of Medicare Part D Subsidy on Expected Benefit Payments
2023	(249)
2024	(270)
2025	(299)
2026	(327)
2027	(355)
2028-2032	(2,215)
Total payments	(3,715)
Expected Benefit Payments Net of Medicare Part D Subsidy
2023	3,547
2024	3,967
2025	4,235
2026	4,512
2027	4,868
2028-2032	29,324
Pension and retiree group health
Expected Benefit Payments Before Medicare Part D Subsidy
2023	3,298
2024	3,697
2025	3,936
2026	4,185
2027	4,513
2028-2032	27,109
Expected Benefit Payments Net of Medicare Part D Subsidy
2023	3,298
2024	3,697
2025	3,936
2026	4,185
2027	4,513
2028-2032	27,109
Total payments	$ 46,738

EMPLOYEE BENEFIT PLANS - Target

EMPLOYEE BENEFIT PLANS - Target Asset Allocation Percentages (Details) - Pension Benefits	Dec. 31, 2022
Fixed Income
Employee benefit plans
Target asset allocation percentages	40%
Total Domestic Equity:
Employee benefit plans
Target asset allocation percentages	40%
Domestic Equity: Small/Mid Cap Stocks
Employee benefit plans
Target asset allocation percentages	12%
Domestic Equity: Large Cap Stocks
Employee benefit plans
Target asset allocation percentages	28%
Emerging markets
Employee benefit plans
Target asset allocation percentages	6%
Non U.S. Equities
Employee benefit plans
Target asset allocation percentages	14%
Minimum \| Fixed Income
Employee benefit plans
Target asset allocation percentages	35%
Minimum \| Total Domestic Equity:
Employee benefit plans
Target asset allocation percentages	35%
Minimum \| Domestic Equity: Small/Mid Cap Stocks
Employee benefit plans
Target asset allocation percentages	5%
Minimum \| Domestic Equity: Large Cap Stocks
Employee benefit plans
Target asset allocation percentages	25%
Minimum \| Emerging markets
Employee benefit plans
Target asset allocation percentages	3%
Minimum \| Non U.S. Equities
Employee benefit plans
Target asset allocation percentages	11%
Maximum \| Fixed Income
Employee benefit plans
Target asset allocation percentages	45%
Maximum \| Total Domestic Equity:
Employee benefit plans
Target asset allocation percentages	45%
Maximum \| Domestic Equity: Small/Mid Cap Stocks
Employee benefit plans
Target asset allocation percentages	25%
Maximum \| Domestic Equity: Large Cap Stocks
Employee benefit plans
Target asset allocation percentages	45%
Maximum \| Emerging markets
Employee benefit plans
Target asset allocation percentages	9%
Maximum \| Non U.S. Equities
Employee benefit plans
Target asset allocation percentages	17%

EMPLOYEE BENEFIT PLANS - Presen

EMPLOYEE BENEFIT PLANS - Present Value of Plan Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension Benefits
Employee benefit plans
Fair value of pension plan assets	$ 637,330	$ 810,469	$ 716,794
Other Benefits
Employee benefit plans
Fair value of pension plan assets	144,686	169,436	$ 147,057
Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	637,330	810,469
Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	144,686	169,436
Level 1 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	588	443,620
Level 1 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	33,669	169,436
Level 2 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Level 2 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Level 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Level 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Assets measured at net asset value (NAV) \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	636,742	366,849
Assets measured at net asset value (NAV) \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	111,017	0
Fixed Income \| Level 1, 2, and 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	588	126,062
Fixed Income \| Level 1, 2, and 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	18,060	63,713
Fixed Income \| Level 1 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	588	126,062
Fixed Income \| Level 1 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	18,060	63,713
Fixed Income \| Level 2 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Fixed Income \| Level 2 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Fixed Income \| Level 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Fixed Income \| Level 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Domestic Equity: Small/Mid Cap Stocks \| Level 1, 2, and 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	63,379
Domestic Equity: Small/Mid Cap Stocks \| Level 1, 2, and 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	5,654	0
Domestic Equity: Small/Mid Cap Stocks \| Level 1 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	63,379
Domestic Equity: Small/Mid Cap Stocks \| Level 1 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	5,654	0
Domestic Equity: Small/Mid Cap Stocks \| Level 2 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Domestic Equity: Small/Mid Cap Stocks \| Level 2 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Domestic Equity: Small/Mid Cap Stocks \| Level 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Domestic Equity: Small/Mid Cap Stocks \| Level 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Domestic Equity: Large Cap Stocks \| Level 1, 2, and 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	218,868
Domestic Equity: Large Cap Stocks \| Level 1, 2, and 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	105,723
Domestic Equity: Large Cap Stocks \| Level 1 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	218,868
Domestic Equity: Large Cap Stocks \| Level 1 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	105,723
Domestic Equity: Large Cap Stocks \| Level 2 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Domestic Equity: Large Cap Stocks \| Level 2 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Domestic Equity: Large Cap Stocks \| Level 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Domestic Equity: Large Cap Stocks \| Level 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Non U.S. Equities \| Level 1, 2, and 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	35,311
Non U.S. Equities \| Level 1, 2, and 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	6,928
Non U.S. Equities \| Level 1 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	35,311
Non U.S. Equities \| Level 1 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	6,928	0
Non U.S. Equities \| Level 2 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Non U.S. Equities \| Level 2 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Non U.S. Equities \| Level 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0	0
Non U.S. Equities \| Level 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0	$ 0
Emerging markets \| Level 1, 2, and 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0
Emerging markets \| Level 1, 2, and 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	3,027
Emerging markets \| Level 1 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0
Emerging markets \| Level 1 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	3,027
Emerging markets \| Level 2 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0
Emerging markets \| Level 2 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	0
Emerging markets \| Level 3 \| Fair Value, Recurring \| Pension Benefits
Employee benefit plans
Fair value of pension plan assets	0
Emerging markets \| Level 3 \| Fair Value, Recurring \| Other Benefits
Employee benefit plans
Fair value of pension plan assets	$ 0

EMPLOYEE BENEFIT PLANS - Change

EMPLOYEE BENEFIT PLANS - Changes in Plan Assets, Benefit Obligations, and Funded Status (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Change in plan assets:
Other adjustments	$ (14,476)	$ (9,903)	$ 4,988
Pension Benefits
Change in projected benefit obligation:
Beginning of year	887,477	833,939
Service cost	34,847	35,055	36,002
Interest cost	25,596	21,667	25,741
Actuarial (gain) loss	(243,769)	13,520
Plan amendment	0	0
Benefits paid, net of retiree premiums	(18,897)	(16,704)
End of year	685,254	887,477	833,939
Change in plan assets:
Fair value of plan assets at beginning of year	810,469	716,794
Actual return on plan assets	(171,517)	84,488
Employer contributions	17,275	25,891
Retiree contributions and Medicare part D subsidies	0	0
Benefits paid	(18,897)	(16,704)
Other adjustments	0	0
Fair value of plan assets at end of year	637,330	810,469	716,794
Reconciliation of funded status
Funded status	(47,924)	(77,008)
Unrecognized actuarial loss (gain)	(19,512)	12,323
Unrecognized prior service cost	3,205	4,174
Net amount recognized	(64,231)	(60,511)
Short-term portion of the pension benefits	2,600	2,100
Other Benefits
Change in projected benefit obligation:
Beginning of year	142,470	130,658
Service cost	6,830	6,072	7,945
Interest cost	4,009	3,217	4,305
Actuarial (gain) loss	(49,462)	5,276
Plan amendment	0	0
Benefits paid, net of retiree premiums	(2,095)	(2,753)
End of year	101,752	142,470	130,658
Change in plan assets:
Fair value of plan assets at beginning of year	169,436	147,057
Actual return on plan assets	(23,326)	23,160
Employer contributions	671	1,972
Retiree contributions and Medicare part D subsidies	2,176	2,199
Benefits paid	(4,421)	(5,057)
Other adjustments	150	105
Fair value of plan assets at end of year	144,686	169,436	$ 147,057
Reconciliation of funded status
Funded status	42,934	26,966
Unrecognized actuarial loss (gain)	(44,555)	(29,327)
Unrecognized prior service cost	1,583	1,738
Net amount recognized	$ (38)	$ (623)

EMPLOYEE BENEFIT PLANS - Amount

EMPLOYEE BENEFIT PLANS - Amounts Recognized in the Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Pension Benefits
Employee benefit plans
Net amount recognized	$ (64,231)	$ (60,511)
Pension Benefits \| Noncurrent assets
Employee benefit plans
Net amount recognized	32,848	17,002
Pension Benefits \| Accrued benefit costs
Employee benefit plans
Net amount recognized	(307)	(282)
Pension Benefits \| Accrued benefit liability
Employee benefit plans
Net amount recognized	(80,772)	(94,010)
Pension Benefits \| Regulatory assets
Employee benefit plans
Net amount recognized	0	16,779
Pension Benefits \| Other regulatory liabilities
Employee benefit plans
Net amount recognized	(16,000)	0
Other Benefits
Employee benefit plans
Net amount recognized	(38)	(623)
Other Benefits \| Noncurrent assets
Employee benefit plans
Net amount recognized	42,934	26,966
Other Benefits \| Accrued benefit costs
Employee benefit plans
Net amount recognized	(465)	(1,124)
Other Benefits \| Accrued benefit liability
Employee benefit plans
Net amount recognized	0	0
Other Benefits \| Regulatory assets
Employee benefit plans
Net amount recognized	171	829
Other Benefits \| Other regulatory liabilities
Employee benefit plans
Net amount recognized	$ (42,678)	$ (27,294)

EMPLOYEE BENEFIT PLANS - Valuat

EMPLOYEE BENEFIT PLANS - Valuation Assumptions (Details)	Dec. 31, 2022	Dec. 31, 2021
Pension Benefits
Employee benefit plans
Discount rate	5.27%	3.28%
Long-term rate of return on plan assets	7.50%	6.34%
Rate of compensation increases	4.28%	4.25%
Cost of living adjustment	2.25%	2.20%
Pension Benefits \| SERP
Employee benefit plans
Discount rate	5.24%	3.18%
Rate of compensation increases	5%	5%
Pension Benefits \| Other Benefits
Employee benefit plans
Discount rate	0%	0%
Other Benefits
Employee benefit plans
Discount rate		0%
Long-term rate of return on plan assets	7.36%	5.88%
Rate of compensation increases		0%
Cost of living adjustment		0%
Other Benefits \| SERP
Employee benefit plans
Discount rate		0%
Rate of compensation increases		0%
Other Benefits \| Other Benefits
Employee benefit plans
Discount rate	5.27%	3.27%

EMPLOYEE BENEFIT PLANS - Net Pe

EMPLOYEE BENEFIT PLANS - Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension Benefits
Employee benefit plans
Service cost	$ 34,847	$ 35,055	$ 36,002
Interest cost	25,596	21,667	25,741
Expected return on plan assets	(45,228)	(39,472)	(33,086)
Net amortization and deferral	5,781	10,003	17,027
Net periodic benefit cost	20,996	27,253	45,684
Other Benefits
Employee benefit plans
Service cost	6,830	6,072	7,945
Interest cost	4,009	3,217	4,305
Expected return on plan assets	(9,927)	(8,769)	(7,236)
Net amortization and deferral	(824)	(293)	197
Net periodic benefit cost	$ 88	$ 227	$ 5,211

EMPLOYEE BENEFIT PLANS - Net _2

EMPLOYEE BENEFIT PLANS - Net Periodic Benefit Cost: Weighted Average Assumptions (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Pension Benefits
Employee benefit plans
Discount rate - employee pension plan	3.28%	3.08%
Long-term rate of return on plan assets	6.34%	6.50%
Rate of compensation increases	4.25%	4%
Cost of living adjustment	2.20%	2.10%
Pension Benefits \| SERP
Employee benefit plans
Discount rate - employee pension plan	3.18%	2.97%
Rate of compensation increases	5%	5%
Pension Benefits \| Other Benefits
Employee benefit plans
Discount rate - employee pension plan	0%	0%
Other Benefits
Employee benefit plans
Discount rate - employee pension plan	0%	0%
Long-term rate of return on plan assets	5.88%	6%
Rate of compensation increases	0%	0%
Cost of living adjustment	0%	0%
Other Benefits \| SERP
Employee benefit plans
Discount rate - employee pension plan	0%	0%
Rate of compensation increases	0%	0%
Other Benefits \| Other Benefits
Employee benefit plans
Discount rate - employee pension plan	3.27%	3.03%

STOCK-BASED COMPENSATION PLAN_2

STOCK-BASED COMPENSATION PLANS - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized to be issued under the plan (in shares)	2,000,000
Issuance of common stock, related expenses	$ 4.9	$ 6.6
Restricted Stock Awards (RSAs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period for recognition	1 year 7 months 6 days
Unrecognized compensation cost	$ 1.7
Weighted average grant date fair value (in dollars per share)	$ 56.42
Performance-Based Restricted Stock Unit Awards (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period for recognition	1 year 2 months 12 days
Unrecognized compensation cost	$ 2.1
Expiration period of award	3 years
Performance-Based Restricted Stock Unit Awards (RSUs) \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vested on anniversary date	0%
Performance-Based Restricted Stock Unit Awards (RSUs) \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options vested on anniversary date	200%
Officer \| Restricted Stock Awards (RSAs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	36 months
Period for recognition	36 months
Director \| Restricted Stock Awards (RSAs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	12 months
Period for recognition	12 months

STOCK-BASED COMPENSATION PLAN_3

STOCK-BASED COMPENSATION PLANS - RSAs & Performance-Based RSUs (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Restricted Stock Awards (RSAs)
Number of shares
Beginning balance (in shares) \| shares	62,691
Granted (in shares) \| shares	42,057
Vested (in shares) \| shares	(51,032)
Forfeited (in shares) \| shares	(1,650)
Ending balance (in shares) \| shares	52,066
Weighted average price at grant
Beginning balance (in dollars per share) \| $ / shares	$ 53.49
Granted (in dollars per share) \| $ / shares	56.42
Vested (in dollars per share) \| $ / shares	53.49
Forfeited (in dollars per share) \| $ / shares	56.42
Ending balance (in dollars per share) \| $ / shares	$ 55.77
Restricted Stock Unit Award (RSUs)
Number of shares
Beginning balance (in shares) \| shares	90,942
Granted (in shares) \| shares	35,911
Performance criteria adjustment (in shares) \| shares	12,173
Vested (in shares) \| shares	(32,913)
Forfeited (in shares) \| shares	(13,488)
Ending balance (in shares) \| shares	92,625
Weighted average price at grant
Beginning balance (in dollars per share) \| $ / shares	$ 52.71
Granted (in dollars per share) \| $ / shares	56.42
Performance criteria adjustment (in dollars per share) \| $ / shares	58.63
Vested (in dollars per share) \| $ / shares	58.63
Forfeited (in dollars per share) \| $ / shares	53.18
Ending balance (in dollars per share) \| $ / shares	$ 54.06

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value of Financial Assets and Liabilities
Risk premium percentage	0.60%
Level 1
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	$ 0	$ 0
Level 2
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	977,227	1,338,831
Level 3
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	0	0
Total
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	977,227	1,338,831
Cost
Fair Value of Financial Assets and Liabilities
Long-term debt, including current maturities, net	$ 1,055,797	$ 1,060,986

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details)		1 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES - Narrative (Details)	Dec. 20, 2017 USD ($)	Jan. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) well
Long-term purchase commitments - other disclosures
Operating lease renewal term			25 years
Finance lease renewal term			25 years
Contingency loss recognized liability				$ 5,300,000
Supply Commitment \| Camino Real
Long-term purchase commitments - other disclosures
Payments for other commitments			$ 21,500,000
Supply Commitment \| Camino Real \| Subsequent Event
Long-term purchase commitments - other disclosures
Payments for other commitments		$ 11,100,000
Minimum
Long-term purchase commitments - other disclosures
Operating lease term			1 year
Finance lease term			1 year
Maximum
Long-term purchase commitments - other disclosures
Operating lease term			50 years
Finance lease term			50 years
Kern County Water Agency (Agency)
Long-term purchase commitments - other disclosures
Total capital facilities charge and treated water charge obligation per acre foot			$ 510.67
Portion of estimated operating cost per acre foot for treated water delivered			$ 72.58
California Water Service Company and City of Bakersfield v. The Dow Chemical Company, et al., Civil Case No. CIV-470999 (TCP Action)
Long-term purchase commitments - other disclosures
Amount awarded	$ 85,000,000
Proceeds from legal settlements	$ 56,000,000
Claims settled \| well				47
Pending claims \| well				57
Claims dismissed \| well				36

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Water Supply Contracts (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) acrefoot entity	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Water Supply Contracts
Purchased water		$ 224,529	$ 225,020	$ 230,076
Supply Commitment \| Camino Real
Water Supply Contracts
Payments for other commitments		21,500
Supply Commitment \| Camino Real \| Forecast
Water Supply Contracts
Payments for other commitments	$ 22,200
Kern County Water Agency (Agency)
Water Supply Contracts
Recorded unconditional purchase obligation		82,400
Purchased water		$ 10,500
Minimum acre feet of treated water to be purchased per year over life of contract \| acrefoot		20,500
Minimum acre feet of treated water to be purchased under prior agreement \| acrefoot		11,500
Minimum acre feet of treated water to be purchased per year by other parties \| acrefoot		32,500
Number of other parties obligated to purchase treated water \| entity		3
Water production costs		$ 3,800
Stockton East Water District (SEWD)
Water Supply Contracts
Payments to suppliers		15,300	12,900	14,300
Santa Clara Valley Water District
Water Supply Contracts
Payments to suppliers		$ 11,300	$ 11,900	$ 15,200
Guarantee Type, Other \| Kern County Water Agency (Agency)
Water Supply Contracts
Unrecorded unconditional purchase obligation, minimum quantity required \| acrefoot		20,500
Water Contracts
Water Supply Contracts
2023		$ 57,705
2024		35,450
2025		35,450
2026		35,454
2027		35,454
Thereafter		$ 482,686

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Operating leases
Other assets: Other	$ 14,762	$ 15,318
Other accrued liabilities	1,065	1,802
Other long-term liabilities	13,838	13,601
Total	14,903	15,403
Finance leases
Depreciable plant and equipment	19,820	19,494
Accumulated depreciation and amortization	14,017	12,411
Net utility plant	5,803	7,083
Current maturities of long-term debt, net	2,555	809
Long-term debt, net	2,675	4,918
Total finance lease liabilities	$ 5,230	$ 5,727
Weighted average remaining lease term
Operating leases	119 months	129 months
Finance leases	32 months	46 months
Weighted average discount rate
Operating leases	3.50%	3.40%
Finance leases	4.40%	4.60%
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Other accrued liabilities	Other accrued liabilities

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES - Components of Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Operating lease cost	$ 2,514	$ 2,464
Finance lease cost:
Amortization of right-of-use assets	1,606	1,598
Interest on lease liabilities	246	282
Total finance lease cost	1,852	1,880
Short-term lease cost	2,101	2,079
Variable lease cost	519	415
Total lease cost	6,986	6,838
Depreciable plant and equipment	19,820	19,494
Accumulated depreciation and amortization	(14,017)	(12,411)
Net utility plant	$ 5,803	$ 7,083
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Current maturities of long-term debt, net	Current maturities of long-term debt, net
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Long-term debt, net	Long-term debt, net
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other	Other
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Other accrued liabilities	Other accrued liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other long-term liabilities	Other long-term liabilities

COMMITMENTS AND CONTINGENCIES_5

COMMITMENTS AND CONTINGENCIES - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 2,498	$ 2,445
Operating cash flows from finance leases	246	282
Financing cash flows from finance leases	824	766
Non-cash activities: right-of-use assets obtained in exchange for lease obligations:
Operating leases	1,634	1,707
Finance leases	$ 326	$ 1,286

COMMITMENTS AND CONTINGENCIES_6

COMMITMENTS AND CONTINGENCIES - Maturities of Lease Liabilities and Minimum Lease Payments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
2023	$ 2,433
2024	2,089
2025	1,798
2026	1,638
2027	1,472
Thereafter	8,180
Total lease payments	17,610
Less imputed interest	(2,707)
Total	14,903	$ 15,403
Finance Leases
2023	2,747
2024	968
2025	1,212
2026	705
2027	0
Thereafter	0
Total lease payments	5,632
Less imputed interest	(402)
Total	$ 5,230	$ 5,727

Acquisition (Details)

Acquisition (Details) $ in Thousands	May 01, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	May 31, 2021 customer_connection wastewaterUtility	Dec. 31, 2020 USD ($)
Asset Acquisition [Line Items]
Goodwill		$ 36,814	$ 36,814		$ 31,842
BVRT Water Company
Asset Acquisition [Line Items]
Number of wastewater utilities \| wastewaterUtility				5
Number of connections served \| customer_connection				3,800
Number of potential customer connections \| customer_connection				61,000
Hawaii Water Company \| Hawaii Water Asset Acquisition
Asset Acquisition [Line Items]
Cash paid	$ 4,200
Asset acquisition, assets acquired	1,600
Asset acquisition, liabilities assumed	300
Goodwill	$ 2,900

IMMATERIAL RESTATEMENT OF PRI_3

IMMATERIAL RESTATEMENT OF PRIOR PERIOD FINANCIAL STATEMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Capitalization:
Retained earnings	$ 556,698	$ 514,873	$ 461,146	$ 406,083
Total equity	1,322,394	1,171,917	910,281	768,843
Total capitalization	2,374,881	2,227,711
Current liabilities:
Regulatory balancing accounts	12,240	32,908
Total current liabilities	294,650	271,937
Deferred income taxes	$ 330,251	294,647
As Previously Reported
Capitalization:
Retained earnings		525,936	472,209	417,146
Total equity		1,182,980	921,344	779,906
Total capitalization		2,238,774
Current liabilities:
Regulatory balancing accounts		17,547
Total current liabilities		256,576
Deferred income taxes		298,945
Corrections
Capitalization:
Retained earnings		(11,063)	(11,063)	(11,063)
Total equity		(11,063)	$ (11,063)	$ (11,063)
Total capitalization		(11,063)
Current liabilities:
Regulatory balancing accounts		15,361
Total current liabilities		15,361
Deferred income taxes		$ (4,298)