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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Jun. 30, 2011	Aug. 02, 2011
Document and Entity Information
Entity Registrant Name	MIDDLESEX WATER CO
Document Type	10-Q
Document Period End Date	Jun. 30, 2011
Amendment Flag	false
Entity Central Index Key	0000066004
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		15,618,317
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (In thousands except per share amounts) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Operating Revenues	$ 26,102	$ 26,538	$ 50,098	$ 48,184
Operating Expenses:
Operations and Maintenance	14,062	13,576	28,093	27,170
Depreciation	2,417	2,236	4,829	4,439
Other Taxes	2,885	2,832	5,670	5,391
Total Operating Expenses	19,364	18,644	38,592	37,000
Operating Income	6,738	7,894	11,506	11,184
Other Income (Expense):
Allowance for Funds Used During Construction	197	348	391	642
Other Income.	202	189	359	360
Other Expense.	(111)	(33)	(160)	(53)
Total Other Income, net	288	504	590	949
Interest Charges	1,714	1,882	2,928	3,306
Income before Income Taxes	5,312	6,516	9,168	8,827
Income Taxes.	1,687	2,092	2,913	2,843
Net Income	3,625	4,424	6,255	5,984
Preferred Stock Dividend Requirements	51	52	103	104
Earnings Applicable to Common Stock	$ 3,574	$ 4,372	$ 6,152	$ 5,880
Earnings Per Share
Earnings per share of Common Stock: Basic	$ 0.23	$ 0.31	$ 0.40	$ 0.43
Earnings per share of Common Stock: Diluted	$ 0.23	$ 0.31	$ 0.40	$ 0.42
Average Number of Common Shares Outstanding :
Average Number of Common Shares Outstanding : Basic	15,598	13,972	15,587	13,756
Average Number of Common Shares Outstanding : Diluted	15,861	14,235	15,850	14,019
Cash Dividends Paid per Common Share	$ 0.1825	$ 0.1800	$ 0.3650	$ 0.3600

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited ) (In thousands) - USD ($) $ in Thousands	Jun. 30, 2011	Dec. 31, 2010
UTILITY PLANT:
Water Production	$ 124,054	$ 118,919
Transmission and Distribution	317,738	308,468
General	44,908	44,368
Construction Work in Progress	14,261	11,715
TOTAL.	500,961	483,470
Less Accumulated Depreciation	88,440	84,737
UTILITY PLANT - NET	412,521	398,733
CURRENT ASSETS:
Cash and Cash Equivalents	4,283	2,453
Accounts Receivable, net	10,663	11,963
Unbilled Revenues.	6,319	4,752
Materials and Supplies (at average cost)	1,949	2,196
Prepayments	2,237	1,401
TOTAL CURRENT ASSETS	25,451	22,765
DEFERRED CHARGES AND OTHER ASSETS:
Unamortized Debt Expense	2,676	2,739
Preliminary Survey and Investigation Charges	5,687	7,023
Regulatory Assets	37,791	38,771
Operations and Developer Contracts Fees Receivable	4,062	4,589
Restricted Cash	5,911	7,056
Non-utility Assets - Net	7,455	7,122
Other Deferred Charges	579	387
TOTAL DEFERRED CHARGES AND OTHER ASSETS	64,161	67,687
TOTAL ASSETS	502,133	489,185
CAPITALIZATION:
Common Stock, No Par Value Shares Authorized - 40,000 Shares Outstanding - 2011 - 15,611 , 2010 - 15,566	140,543	139,534
Retained Earnings	34,209	33,745
TOTAL COMMON EQUITY	174,752	173,279
Preferred Stock.	3,353	3,362
Long-term Debt	134,709	133,844
TOTAL CAPITALIZATION	312,814	310,485
CURRENT LIABILITIES:
Current Portion of Long-term Debt	4,448	4,432
Notes Payable	20,250	17,000
Accounts Payable	5,704	6,403
Accrued Taxes.	9,237	8,752
Accrued Interest	1,680	1,598
Unearned Revenues and Advanced Service Fees	866	864
Other Liabilities	1,475	1,691
TOTAL CURRENT LIABILITIES	43,660	40,740
DEFERRED CREDITS AND OTHER LIABILITIES:
Customer Advances for Construction	21,404	21,261
Accumulated Deferred Investment Tax Credits	1,186	1,225
Accumulated Deferred Income Taxes	30,136	29,691
Employee Benefit Plans	28,665	28,562
Regulatory Liability - Cost of Utility Plant Removal	7,692	7,369
Other	182	154
TOTAL DEFERRED CREDITS AND OTHER LIABILITIES	89,265	88,262
CONTRIBUTIONS IN AID OF CONSTRUCTION	56,394	49,698
TOTAL CAPITALIZATION AND LIABILITIES	$ 502,133	$ 489,185

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (In thousands) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
Net Income	$ 6,255	$ 5,984
Net Cash Provided by Operating Activities:
Depreciation and Amortization	5,174	4,828
Provision for Deferred Income Taxes and Investment Tax Credits	422	579
Equity Portion of Allowance for Funds Used During Construction (AFUDC)	(260)	(396)
Cash Surrender Value of Life Insurance	(86)	219
Stock Compensation Expense	234	193
Changes in Assets and Liabilities:
Accounts Receivable	1,827	(466)
Unbilled Revenues	(1,567)	(2,361)
Materials & Supplies	247	(177)
Prepayments	(836)	(458)
Accounts Payable.	(699)	875
Accrued Taxes	485	3,373
Accrued Interest	82	(254)
Employee Benefit Plans	891	250
Unearned Revenue & Advanced Service Fees	2	28
Other Assets and Liabilities	(87)	(435)
NET CASH PROVIDED BY OPERATING ACTIVITIES	12,084	11,782
CASH FLOWS FROM INVESTING ACTIVITIES:
Utility Plant Expenditures, Including AFUDC of $131 in 2011, $246 in 2010	(11,039)	(15,981)
Restricted Cash.	1,145	349
NET CASH USED IN INVESTING ACTIVITIES	(9,894)	(15,632)
CASH FLOWS FROM FINANCING ACTIVITIES:
Redemption of Long-term Debt	(1,434)	(1,485)
Proceeds from Issuance of Long-term Debt	2,315	10,000
Net Short-term Bank Borrowings	3,250	(29,350)
Deferred Debt Issuance Expense	(19)
Common Stock Issuance Expense	0	(111)
Repurchase of Preferred Stock	(9)
Proceeds from Issuance of Common Stock	775	29,102
Payment of Common Dividends	(5,688)	(4,879)
Payment of Preferred Dividends	(103)	(104)
Construction Advances and Contributions-Net	553	437
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(360)	3,610
NET CHANGES IN CASH AND CASH EQUIVALENTS	1,830	(240)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	2,453	4,278
CASH AND CASH EQUIVALENTS AT END OF PERIOD	4,283	4,038
SUPPLEMENTAL DISCLOSURE OF NON-CASH ACTIVITY:
Utility Plant received as Construction Advances and Contributions	6,288	750
Cash Paid During the Year for:
Interest	2,918	3,608
Interest Capitalized	131	246
Income Taxes	$ 2,550	$ 79

CONDENSED CONSOLIDATED STATEMENTS OF CAPITAL STOCK AND LONG TERM DEBT (Unaudited) (In thousands) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2011	Dec. 31, 2010
Common Stock, No Par Value Shares Authorized - 40,000 Shares Outstanding - 2011 - 15,611 , 2010 - 15,566	$ 140,543	$ 139,534
Retained Earnings	34,209	33,745
TOTAL COMMON EQUITY	$ 174,752	$ 173,279
Cumulative Preferred Stock, No Par Value: Shares Authorized - 134	0	0
Cumulative Preferred Stock, No Par Value: Shares Outstanding - 32	0	0
Convertible: Shares Outstanding, $7.00 Series - 14	$ 1,457	$ 1,457
Convertible: Shares Outstanding, $8.00 Series - 7	816	816
Nonredeemable: Shares Outstanding, $7.00 Series - 1	80	89
Nonredeemable: Shares Outstanding, $4.75 Series - 10	1,000	1,000
TOTAL PREFERRED STOCK	3,353	3,362
Long-term Debt:
8.05%, Amortizing Secured Note, due December 20, 2021	2,389	2,456
6.25%, Amortizing Secured Note, due May 19, 2028	7,105	7,315
6.44%, Amortizing Secured Note, due August 25, 2030	5,367	5,507
6.46%, Amortizing Secured Note, due September 19, 2031	5,647	5,787
4.22%, State Revolving Trust Note, due December 31, 2022	566	585
3.30% to 3.60%, State Revolving Trust Note, due May 1, 2025	3,639	3,655
3.49%, State Revolving Trust Note, due January 25, 2027	649	664
4.03%, State Revolving Trust Note, due December 1, 2026	845	865
4.00% to 5.00%, State Revolving Trust Bond, due September 1, 2021	522	522
0.00%, State Revolving Fund Bond, due September 1, 2021	389	397
3.64%, State Revolving Trust Note, due July 1, 2028	372	387
3.64%, State Revolving Trust Note, due January 1, 2028	124	130
6.59%, Amortizing Secured Note, due April 20, 2029	6,220	6,395
7.05%, Amortizing Secured Note, due January 20, 2030	4,646	4,771
5.69%, Amortizing Secured Note, due January 20, 2030	9,530	9,786
3.45%, State Revolving Trust Note, due August 1, 2031	29	17
3.75%, State Revolving Trust Note, due July 31, 2031	952	0
3.75%, State Revolving Trust Note, due November 30, 2030	1,352	0
First Mortgage Bonds:
5.20%, Series S, due October 1, 2022	12,000	12,000
5.25%, Series T, due October 1, 2023	6,500	6,500
5.25%, Series V, due February 1, 2029	10,000	10,000
5.35%, Series W, due February 1, 2038	23,000	23,000
0.00%, Series X, due September 1, 2018	422	430
4.25% to 4.63%, Series Y, due September 1, 2018	590	590
0.00%, Series Z, due September 1, 2019	987	1,007
5.25% to 5.75%, Series AA, due September 1, 2019	1,440	1,440
0.00%, Series BB, due September 1, 2021	1,303	1,328
4.00% to 5.00%, Series CC, due September 1, 2021	1,680	1,680
5.10%, Series DD, due January 1, 2032	6,000	6,000
0.00%, Series EE, due August 1, 2023	5,126	5,224
3.00% to 5.50%, Series FF, due August 1, 2024	6,555	6,555
0.00%, Series GG, due August 1, 2026	1,418	1,440
4.00% to 5.00%, Series HH, due August 1, 2026	1,715	1,715
0.00%, Series II, due August 1, 2024	1,215	1,239
3.40% to 5.00%, Series JJ, due August 1, 2027	1,625	1,625
0.00%, Series KK, due August 1, 2028	1,590	1,616
5.00% to 5.50%, Series LL, due August 1, 2028	1,695	1,695
0.00%, Series MM, due August 1, 2030	1,968	1,968
3.00% to 4.375%, Series NN, due August 1, 2030	1,985	1,985
SUBTOTAL LONG-TERM DEBT	139,157	138,276
Current Portion of Long-term Debt	4,448	4,432
Long-term Debt	$ 134,709	$ 133,844

CONDENSED CONSOLIDATED STATEMENTS OF CAPITAL STOCK AND LONG TERM DEBT (Parentheticals) (Unaudited) (In thousands) - shares	Jun. 30, 2011	Dec. 31, 2010
Common Stock, No Par Value Shares Authorized	40,000	40,000
Common Stock, No Par Value Shares Outstanding	15,611	15,566
Cumulative Preferred Stock, No Par Value: Shares Authorized	134	134
Cumulative Preferred Stock, No Par Value: Shares Outstanding	32	32
Convertible: Shares Outstanding, $7.00 Series	14	14
Convertible: Shares Outstanding, $8.00 Series	7	7
Nonredeemable: Shares Outstanding, $7.00 Series	1	1
Nonredeemable: Shares Outstanding, $4.75 Series	10	10

Note 1 - Basis of Presentation and Recent Matters

3 Months Ended

Jun. 30, 2011

Accounting Policies

Basis of Presentation and Significant Accounting Policies [Text Block]

Note 1 – Basis of Presentation and Recent Matters

Middlesex Water Company (Middlesex or the Company) is the parent company and sole shareholder of Tidewater Utilities, Inc. (Tidewater), Tidewater Environmental Services, Inc. (TESI), Pinelands Water Company (Pinelands Water) and Pinelands Wastewater Company (Pinelands Wastewater) (collectively, Pinelands), Utility Service Affiliates, Inc. (USA), Utility Service Affiliates (Perth Amboy) Inc. (USA-PA), and Twin Lakes Utilities, Inc. (Twin Lakes). Southern Shores Water Company, LLC (Southern Shores) and White Marsh Environmental Systems, Inc. (White Marsh) are wholly-owned subsidiaries of Tidewater. The financial statements for Middlesex and its wholly-owned subsidiaries (the Company) are reported on a consolidated basis. All significant intercompany accounts and transactions have been eliminated.

The consolidated notes within the 2010 Annual Report on Form 10-K (the 2010 Form 10-K) are applicable to these financial statements and, in the opinion of the Company, the accompanying unaudited condensed consolidated financial statements contain all adjustments necessary (including normal recurring accruals) to present fairly the financial position as of June 30, 2011, the results of operations for the three and six month periods ended June 30, 2011 and 2010 and cash flows for the six month periods ended June 30, 2011 and 2010. Information included in the Condensed Consolidated Balance Sheet as of December 31, 2010, has been derived from the Company’s audited financial statements for the year ended December 31, 2010 included in the 2010 Form 10-K.

Certain reclassifications have been made to the prior year financial statements to conform with the current period presentation.

TESI Purchases Wastewater Treatment Facility

In May 2011, TESI acquired its seventh wastewater system for approximately $0.1 million. This wastewater system serves a seventy-five customer development located in Lewes, Delaware. The wastewater plant is among several other nearby TESI-owned facilities providing regulated wastewater services to residential developments within the region. Tidewater provides water service to several communities in the area, including the development where the wastewater system is located.

Recent Accounting Guidance

In the second quarter of 2011, there was no new adopted or proposed accounting guidance that did or could have a material impact on the Company’s financial statements.

Note 2 - Rate Matters

3 Months Ended

Jun. 30, 2011

Rate and Regulatory Matters

Rate Matters

Note 2 – Rate Matters

In January 2011, Middlesex filed an application with the New Jersey Board of Public Utilities (NJBPU) seeking permission to establish a Purchased Water Adjustment Clause (PWAC) and implement a tariff rate sufficient to recover increased costs of $0.4 million to purchase untreated water from the New Jersey Water Supply Authority (NJWSA) and treated water from a non-affiliated regulated water utility. The parties have reached a settlement agreement accepting the $0.4 million PWAC, which has been approved by a New Jersey Administrative Law Judge. A final decision is expected from the NJBPU in late August 2011. We cannot predict whether the NJBPU will ultimately approve, deny, or reduce the amount of the request.

A Distribution System Improvement Charge (DSIC) is a Delaware Public Service Commission (DEPSC) approved rate-mechanism that allows water utilities to recover investment in non-revenue producing capital improvements to the water system between base rate proceedings. Effective July 1, 2011, Tidewater’s DEPSC approved DSIC was increased from 1.34% to 1.98%.

Effective June 1, 2011, the DEPSC approved a multi-year agreement for a phased-in base rate increase for Southern Shores. This increase was necessitated by capital investment in the upgrade and renovation of Southern Shores’ primary water treatment facilities, as well as by increased operating costs. Under the terms of the agreement, which expires on June 30, 2020, Southern Shores will also increase rates on January 1, 2012, and each successive January 1st through 2015, to generate approximately $0.1 million of additional revenue on an annual basis with each increase. Thereafter, rate increases, if any, cannot exceed the lesser of the regional Consumer Price Index or 3%.

In June 2011, Twin Lakes filed an application with the Pennsylvania Public Utility Commission (PAPUC) seeking permission to increase its base rates by approximately $0.2 million per year. The request was made necessary by capital investments Twin Lakes has made or has committed to make as well as increased operations and maintenance costs. We cannot predict whether the PAPUC will ultimately approve, deny, or reduce the amount of the request. A decision by the PAPUC is not expected until early 2012.

In July 2011, TESI filed an application with the DEPSC seeking permission to increase its base rates by approximately $0.8 million per year. The request was made necessary by capital investments TESI has made or has committed to make as well as increased operations and maintenance costs. We cannot predict whether the DEPSC will ultimately approve, deny, or reduce the amount of the request. A decision by the DEPSC is not expected until early 2012. Concurrent with the rate filing, TESI also submitted a request for a 15.0% interim rate increase subject to refund as allowed under DEPSC regulations. Those interim rates are expected to become effective September 30, 2011.

Note 3 - Capitalization

3 Months Ended

Jun. 30, 2011

Capitalization

Capitalization.

Note 3 – Capitalization

Common Stock

During the six months ended June 30, 2011, there were 42,319 common shares (approximately $0.8 million) issued under the Company’s Amended and Restated Dividend Reinvestment and Common Stock Purchase Plan (DRP).

The Company maintains a stock plan for its non-management directors (Outside Director Stock Compensation Plan). In May 2011, the Company granted and issued 3,833 shares of common stock (approximately $0.1 million) to the non-management directors under the plan.

Preferred Stock

In February 2011, the Company repurchased 93 shares of its $7.00 Series, nonredeemable cumulative preferred stock at par value for approximately $9 thousand.

Long-term Debt

In March 2011, Tidewater closed on a $2.8 million loan with the Delaware State Revolving Fund (SRF) program which allows, but does not obligate, Tidewater to draw against a General Obligation Note for a specific project. The interest rate on any draw will be set at 3.75% with a final maturity of July 1, 2031 on the amount actually borrowed. As of June 30, 2011, Tidewater has borrowed $1.0 million under this loan.

In March 2011, Southern Shores closed on a $1.6 million loan with the Delaware SRF program, which allows, but does not obligate, Southern Shores to draw against a General Obligation Note for a specific project. The interest rate on any draw will be set at 3.75% with a final maturity of November 30, 2030 on the amount actually borrowed. As of June 30, 2011, Southern Shores has borrowed $1.4 million under this loan.

Fair Value of Financial Instruments

The following methods and assumptions were used by the Company in estimating its fair value disclosure for financial instruments for which it is practicable to estimate that value. The carrying amounts reflected in the condensed consolidated balance sheets for cash and cash equivalents, trade receivables, accounts payable and notes payable approximate their respective fair values due to the short-term maturities of these instruments. The fair value of the Company’s long-term debt relating to First Mortgage and SRF Bonds is based on quoted market prices for similar issues. The carrying amount and fair market value of the Company’s bonds were as follows:

	(Thousands of Dollars)
	June 30, 2011				December 31, 2010
	Carrying		Fair		Carrying		Fair
	Amount		Value		Amount		Value
First Mortgage Bonds	$	88,814	$	87,118	$	89,037	$	85,405
SRF Bonds	$	913	$	923	$	919	$	937

For other long-term debt for which there was no quoted market price, it was not practicable to estimate their fair value. The carrying amount of these instruments was $49.5 million at June 30, 2011 and $48.3 million at December 31, 2010. Customer advances for construction have a carrying amount of $21.4 million at June 30, 2011 and $21.3 million at December 31, 2010. Their relative fair values cannot be accurately estimated since future refund payments depend on several variables, including new customer connections, customer consumption levels and future rate increases.

Note 4 - Earnings Per Share

3 Months Ended

Jun. 30, 2011

Earnings Per Share

Earnings Per Share [Text Block]

Note 4 – Earnings Per Share

Basic earnings per share (EPS) are computed on the basis of the weighted average number of shares outstanding during the period presented. Diluted EPS assumes the conversion of both the Convertible Preferred Stock $7.00 Series and the Convertible Preferred Stock $8.00 Series.


	(In Thousands Except per Share Amounts) Three Months Ended June 30,
	2011					2010
Basic:	Income			Shares		Income			Shares
Net Income	$	3,625			15,598	$	4,424			13,972
Preferred Dividend		(51	)				(52	)
Earnings Applicable to Common Stock	$	3,574			15,598	$	4,372			13,972

Basic EPS	$	0.23				$	0.31

Diluted:
Earnings Applicable to Common Stock	$	3,574			15,598	$	4,372			13,972
$7.00 Series Preferred Dividend		24			167		24			167
$8.00 Series Preferred Dividend		14			96		14			96
Adjusted Earnings Applicable to Common Stock	$	3,612			15,861	$	4,410			14,235

Diluted EPS	$	0.23				$	0.31


	(In Thousands Except per Share Amounts) Six Months Ended June 30,
	2011					2010
Basic:	Income			Shares		Income			Shares
Net Income	$	6,255			15,587	$	5,984			13,756
Preferred Dividend		(103	)				(104	)
Earnings Applicable to Common Stock	$	6,152			15,587	$	5,880			13,756

Basic EPS	$	0.40				$	0.43

Diluted:
Earnings Applicable to Common Stock	$	6,152			15,587	$	5,880			13,756
$7.00 Series Preferred Dividend		49			167		49			167
$8.00 Series Preferred Dividend		28			96		28			96
Adjusted Earnings Applicable to Common Stock	$	6,229			15,850	$	5,957			14,019

Diluted EPS	$	0.40				$	0.42

Note 5 - Business Segment Data

3 Months Ended

Jun. 30, 2011

Segment Reporting

Segment Reporting Disclosure [Text Block]

Note 5 – Business Segment Data

The Company has identified two reportable segments. One is the regulated business of collecting, treating and distributing water on a retail and wholesale basis to residential, commercial, industrial and fire protection customers in parts of New Jersey, Delaware and Pennsylvania. This segment also includes regulated wastewater systems in New Jersey and Delaware. The Company is subject to regulations as to its rates, services and other matters by New Jersey, Delaware and Pennsylvania with respect to utility services within these states. The other segment is primarily comprised of non-regulated contract services for the operation and maintenance of municipal and private water and wastewater systems in New Jersey and Delaware. Inter-segment transactions relating to operational costs are treated as pass-through expenses. Finance charges on inter-segment loan activities are based on interest rates that are below what would normally be charged by a third party lender.

	(In Thousands)
	Three Months Ended June 30,						Six Months Ended June 30,
Operations by Segments:	2011			2010			2011			2010
Revenues:
Regulated	$	23,437		$	23,920		$	44,673		$	43,022
Non – Regulated		2,774			2,729			5,615			5,355
Inter-segment Elimination		(109	)		(111	)		(190	)		(193	)
Consolidated Revenues	$	26,102		$	26,538		$	50,098		$	48,184
Operating Income:
Regulated	$	6,317		$	7,390		$	10,652		$	10,222
Non – Regulated		421			504			854			962
Consolidated Operating Income	$	6,738		$	7,894		$	11,506		$	11,184

Net Income:
Regulated	$	3,372		$	4,101			5,745		$	5,367
Non – Regulated		253			323			510			617
Consolidated Net Income	$	3,625		$	4,424		$	6,255		$	5,984
Capital Expenditures:
Regulated	$	6,024		$	10,500		$	10,856		$	15,910
Non – Regulated		127			32			183			71
Total Capital Expenditures	$	6,151		$	10,532		$	11,039		$	15,981
	As of June 30, 2011			As of December 31, 2010
Assets:
Regulated	$	498,663		$	486,918
Non – Regulated		9,184			8,116
Inter-segment Elimination		(5,714	)		(5,849	)
Consolidated Assets	$	502,133		$	489,185

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

Note 6 - Short-term Borrowings

3 Months Ended

Jun. 30, 2011

Debt

Short-term Debt [Text Block]

Note 6 – Short-term Borrowings

As of June 30, 2011, the Company has established lines of credit aggregating $58.0 million. At June 30, 2011, the outstanding borrowings under these credit lines were $20.3 million at a weighted average interest rate of 1.32%.

The weighted average daily amounts of borrowings outstanding under the Company’s credit lines and the weighted average interest rates on those amounts were as follows:

	($ In Thousands)
	Three Months Ended June 30,						Six Months Ended June 30,
	2011			2010			2011			2010

Average Daily Amounts Outstanding	$	19,548		$	31,555		$	18,426		$	36,614
Weighted Average Interest Rates		1.59	%		1.69	%		1.59	%		1.61	%

The maturity dates for the $20.3 million outstanding as of June 30, 2011 are as follows: $9.3 million in July 2011 and $11.0 million in August 2011.

Interest rates for short-term borrowings under the lines of credit are below the prime rate with no requirement for compensating balances.

Note 7 - Commitments and Contingent Labilities

3 Months Ended

Jun. 30, 2011

Commitment and Contingencies

Commitments and Contingencies Disclosure [Text Block]

Note 7 – Commitments and Contingent Liabilities

Contract Operations - USA-PA operates the City of Perth Amboy, NJ’s water and wastewater systems under a 20-year agreement, which expires in 2018. In connection with the agreement with Perth Amboy, USA-PA entered into a 20-year subcontract with a wastewater operating company for the operation and maintenance of the Perth Amboy wastewater collection system. The subcontract provides for the sharing of certain fixed and variable fees and operating expenses.

Water Supply

Middlesex has an agreement with the NJWSA for the purchase of untreated water through November 30, 2023, which provides for an average purchase of 27 million gallons a day (mgd). Pricing is set annually by the NJWSA through a public rate making process. The agreement has provisions for additional pricing in the event Middlesex overdrafts or exceeds certain monthly and annual thresholds.

Middlesex also has an agreement with a non-affiliated regulated water utility for the purchase of treated water. This agreement, which expires February 27, 2016, provides for the minimum purchase of 3 mgd of treated water with provisions for additional purchases.

Purchased water costs are shown below:

	(In Thousands)
	Three Months Ended June 30,				Six Months Ended June 30,
	2011		2010		2011		2010

Treated	$	652	$	712	$	1,292	$	1,431
Untreated		516		522		1,122		1,135
Total Costs	$	1,168	$	1,234	$	2,414	$	2,566

Construction

The Company expects to spend approximately $22.9 million on its construction program in 2011. The actual amount and timing of capital expenditures is dependent on customer growth, residential new home construction and sales and project scheduling. There is no assurance that projected customer growth and residential new home construction and sales will occur.

Litigation

The Company is a defendant in lawsuits in the normal course of business. We believe the resolution of pending claims and legal proceedings will not have a material adverse effect on the Company’s consolidated financial statements.

Change in Control Agreements

The Company has Change in Control Agreements with certain of its officers that provide compensation and benefits in the event of termination of employment in connection with a change in control of the Company.

- Definition

The entire disclosure for commitments and contingencies.

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+ Details

Note 8 - Employee Benefit Plans

3 Months Ended

Jun. 30, 2011

Pension and Other Postretirement Benefits Disclosure [Text Block]

Note 8 – Employee Benefit Plans

Pension Benefits

The Company’s Pension Plan covers substantially all employees hired prior to March 31, 2007. Employees hired after March 31, 2007 are not eligible to participate in this plan, but do participate in a defined contribution plan that provides an annual contribution into a self-directed retirement account at the discretion of the Company, based upon a percentage of the participants’ compensation. In order to be eligible for contribution, the participating employee must be employed by the Company on December 31st of the year to which the award relates. For the three months ended June 30, 2011 and 2010, the Company made Pension Plan cash contributions of $0.4 million and $0.3 million, respectively. For the six months ended June 30, 2011 and 2010, the Company made Pension Plan cash contributions of $0.7 million and $0.6 million, respectively. The Company expects to make additional Pension Plan cash contributions of approximately $2.0 million over the remainder of the current year. The Company also maintains an unfunded supplemental retirement benefit plan for certain active and retired Company Officers and currently pays $0.3 million in annual benefits to the retired participants.

Other Benefits

The Company’s Other Benefits Plan covers substantially all of its retired employees. Employees hired after March 31, 2007 are not eligible to participate in this plan. Coverage includes healthcare and life insurance. For the three months ended June 30, 2011 and 2010, the Company made Other Benefits Plan cash contributions of $0 and $0.4 million, respectively. For the six months ended June 30, 2011 and 2010, the Company made Other Benefits Plan cash contributions of $0.5 million and $0.9 million, respectively. The Company expects to make additional Other Benefits Plan cash contributions of approximately $2.3 million over the remainder of the current year.

The following table sets forth information relating to the Company’s periodic costs for its employee retirement benefit plans:

	(In Thousands)
	Pension Benefits						Other Benefits
	Three Months Ended June 30,
	2011			2010			2011			2010

Service Cost	$	393		$	349		$	327		$	256
Interest Cost		565			557			401			334
Expected Return on Assets		(570	)		(505	)		(257	)		(190	)
Amortization of Unrecognized Losses		142			127			220			133
Amortization of Unrecognized Prior Service Cost		3			2			-			-
Amortization of Transition Obligation		-			-			34			34
Net Periodic Benefit Cost	$	533		$	530		$	725		$	567

	Six Months Ended June 30,
	2011			2010			2011			2010

Service Cost	$	787		$	698		$	653		$	512
Interest Cost		1,130			1,114			802			669
Expected Return on Assets		(1,141	)		(1,010	)		(513	)		(379	)
Amortization of Unrecognized Losses		283			253			439			266
Amortization of Unrecognized Prior Service Cost		5			5			-			-
Amortization of Transition Obligation		-			-			68			68
Net Periodic Benefit Cost	$	1,064		$	1,060		$	1,449		$	1,136

- Definition

The entire disclosure for pension and other postretirement benefits.

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