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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2013	Apr. 30, 2013
Document And Entity Information
Entity Registrant Name	MIDDLESEX WATER CO
Entity Central Index Key	0000066004
Document Type	10-Q
Document Period End Date	Mar. 31, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		15,819,812
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2013

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Income Statement [Abstract]
Operating Revenues	$ 27,038	$ 23,546
Operating Expenses:
Operations and Maintenance	15,430	14,375
Depreciation	2,709	2,548
Other Taxes	3,034	2,746
Total Operating Expenses	21,173	19,669
Operating Income	5,865	3,877
Other Income (Expense):
Allowance for Funds Used During Construction	38	136
Other Income	97	192
Other Expense	(10)	(140)
Total Other Income, net	125	188
Interest Charges	1,155	1,354
Income before Income Taxes	4,835	2,711
Income Taxes	1,658	904
Net Income	3,177	1,807
Preferred Stock Dividend Requirements	52	52
Earnings Applicable to Common Stock	$ 3,125	$ 1,755
Earnings per share of Common Stock:
Basic	$ .20	$ 0.11
Diluted	$ .20	$ 0.11
Average Number of Common Shares Outstanding:
Basic	15,806,000	15,692,000
Diluted	16,069,000	15,955,000
Cash Dividends Paid per Common Share	$ 0.1875	$ 0.1850

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
UTILITY PLANT:
Water Production	$ 130,206	$ 129,840
Transmission and Distribution	343,461	343,074
General	54,857	54,830
Construction Work in Progress	11,682	7,834
TOTAL	540,206	535,578
Less Accumulated Depreciation	102,561	100,360
UTILITY PLANT - NET	437,645	435,218
CURRENT ASSETS:
Cash and Cash Equivalents	4,508	3,025
Accounts Receivable, net	11,617	12,447
Unbilled Revenues	5,455	5,483
Materials and Supplies (at average cost)	1,976	1,403
Prepayments	1,741	2,255
TOTAL CURRENT ASSETS	25,297	24,613
DEFERRED CHARGES AND OTHER ASSETS:
Unamortized Debt Expense	3,615	3,606
Preliminary Survey and Investigation Charges	5,009	5,117
Regulatory Assets	60,113	72,831
Operations Contracts, Developer and Other Receivables	598	992
Restricted Cash	2,634	9,019
Non-utility Assets - Net	10,825	9,882
Other	408	448
TOTAL DEFERRED CHARGES AND OTHER ASSETS	83,202	101,895
TOTAL ASSETS	546,144	561,726
CAPITALIZATION:
Common Stock, No Par Value	144,056	143,572
Retained Earnings	38,222	38,060
TOTAL COMMON EQUITY	182,278	181,632
Preferred Stock	3,353	3,353
Long-term Debt	130,528	131,467
TOTAL CAPITALIZATION	316,159	316,452
CURRENT LIABILITIES:
Current Portion of Long-term Debt	5,122	11,130
Notes Payable	27,450	27,950
Accounts Payable	4,526	3,808
Accrued Taxes	11,235	9,266
Accrued Interest	1,269	955
Unearned Revenues and Advanced Service Fees	752	756
Other	1,416	2,067
TOTAL CURRENT LIABILITIES	51,770	55,932
COMMITMENTS AND CONTINGENT LIABILITIES (Note 4)
DEFERRED CREDITS AND OTHER LIABILITIES:
Customer Advances for Construction	22,486	21,990
Accumulated Deferred Investment Tax Credits	1,048	1,068
Accumulated Deferred Income Taxes	40,622	41,776
Employee Benefit Plans	43,915	54,768
Regulatory Liability - Cost of Utility Plant Removal	9,015	8,811
Other	972	973
TOTAL DEFERRED CREDITS AND OTHER LIABILITIES	118,058	129,386
CONTRIBUTIONS IN AID OF CONSTRUCTION	60,157	59,956
TOTAL CAPITALIZATION AND LIABILITIES	$ 546,144	$ 561,726

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income	$ 3,177	$ 1,807
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Depreciation and Amortization	2,866	2,620
Provision for Deferred Income Taxes and Investment Tax Credits	711	514
Equity Portion of Allowance for Funds Used During Construction (AFUDC)	(24)	(82)
Cash Surrender Value of Life Insurance	(59)	(68)
Stock Compensation Expense	77	174
Changes in Assets and Liabilities:
Accounts Receivable	1,224	995
Unbilled Revenues	28	255
Materials & Supplies	(573)	20
Prepayments	514	501
Accounts Payable	718	(880)
Accrued Taxes	1,969	2,297
Accrued Interest	314	(722)
Employee Benefit Plans	(94)	100
Unearned Revenue & Advanced Service Fees	(4)	(50)
Other Assets and Liabilities	(589)	(334)
NET CASH PROVIDED BY OPERATING ACTIVITIES	10,255	7,147
CASH FLOWS FROM INVESTING ACTIVITIES:
Utility Plant Expenditures, Including AFUDC of $14 in 2013, $54 in 2012	(4,506)	(6,433)
Restricted Cash	98	742
Investment in Joint Venture	(750)
NET CASH USED IN INVESTING ACTIVITIES	(5,158)	(5,691)
CASH FLOWS FROM FINANCING ACTIVITIES:
Redemption of Long-term Debt	(6,887)	(844)
Proceeds from Issuance of Long-term Debt	11	576
Net Short-term Bank Borrowings	(500)	(1,000)
Restricted Cash	6,070
Proceeds from Issuance of Common Stock	407	402
Payment of Common Dividends	(2,963)	(2,902)
Payment of Preferred Dividends	(52)	(52)
Construction Advances and Contributions-Net	300	112
NET CASH USED IN FINANCING ACTIVITIES	(3,614)	(3,708)
NET CHANGES IN CASH AND CASH EQUIVALENTS	1,483	(2,252)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	3,025	3,106
CASH AND CASH EQUIVALENTS AT END OF PERIOD	4,508	855
SUPPLEMENTAL DISCLOSURE OF NON-CASH ACTIVITY:
Utility Plant received as Construction Advances and Contributions	397	298
Long-term Debt Deobligation	64
Cash Paid During the Year for:
Interest	932	2,187
Interest Capitalized	14	54
Income Taxes	$ 1,130

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (Parenthetical) $ in Thousands	Mar. 31, 2013 USD ($)
Condensed Consolidated Statements Of Cash Flows Parenthetical
Allowance for Funds Used During Construction	$ 14

CONSOLIDATED STATEMENTS OF CAPITAL STOCK AND LONG-TERM DEBT (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Common Stock, No Par Value; Shares Authorized- 40,000; Shares Outstanding- 2012 - 15,752, 2011 - 15,682	$ 144,056	$ 143,572
Retained Earnings	38,222	38,060
TOTAL COMMON EQUITY	182,278	181,632
TOTAL PREFERRED STOCK	3,353	3,353
Long-term Debt:
8.05%, Amortizing Secured Note, due December 20, 2021	2,129	2,169
6.25%, Amortizing Secured Note, due May 19, 2028	6,370	6,475
6.44%, Amortizing Secured Note, due August 25, 2030	4,877	4,947
6.46%, Amortizing Secured Note, due September 19, 2031	5,157	5,227
4.22%, State Revolving Trust Note, due December 31, 2022	506	506
3.30% to 3.60%, State Revolving Trust Note, due May 1, 2025	3,396	3,413
3.49%, State Revolving Trust Note, due January 25, 2027	586	602
4.03%, State Revolving Trust Note, due December 1, 2026	784	784
4.00% to 5.00%, State Revolving Trust Note, due August 1, 2021	388	388
0.00%, State Revolving Fund Note, due August 1, 2021	313	320
3.64%, State Revolving Trust Note, due July 1, 2028	347	347
3.64%, State Revolving Trust Note, due January 1, 2028	116	116
3.45%, State Revolving Trust Note, due August 1, 2031	408	397
6.59%, Amortizing Secured Note, due April 20, 2029	5,610	5,697
7.05%, Amortizing Secured Note, due January 20, 2030	4,209	4,271
5.69%, Amortizing Secured Note, due January 20, 2030	8,632	8,761
3.75%, State Revolving Trust Note, due July 1, 2031	2,615	2,615
3.75%, State Revolving Trust Note, due November 30, 2030	1,388	1,388
First Mortgage Bonds:
0.00%, Series X, due September 1, 2018	316	322
4.25% to 4.63%, Series Y, due September 1, 2018	355	355
0.00%, Series Z, due September 1, 2019	766	782
5.25% to 5.75%, Series AA, due September 1, 2019	955	955
0.00%, Series BB, due September 1, 2021	1,064	1,085
4.00% to 5.00%, Series CC, due September 1, 2021	1,275	1,275
5.10%, Series DD, due January 1, 2032		6,000
0.00%, Series EE, due August 1, 2023	4,296	4,386
3.00% to 5.50%, Series FF, due August 1, 2024	5,755	5,755
0.00%, Series GG, due August 1, 2026	1,242	1,262
4.00% to 5.00%, Series HH, due August 1, 2026	1,560	1,560
0.00%, Series II, due August 1, 2024	1,038	1,060
3.40% to 5.00%, Series JJ, due August 1, 2027	1,235	1,235
0.00%, Series KK, due August 1, 2028	1,410	1,435
5.00% to 5.50%, Series LL, due August 1, 2028	1,570	1,570
0.00%, Series MM, due August 1, 2030	1,704	1,801
3.00% to 4.375%, Series NN, due August 1, 2030	1,910	1,910
0.00%, Series OO, due August 1, 2031	2,809	2,860
2.00% to 5.00%, Series PP, due August 1, 2031	915	915
5.00%, Series QQ, due October 1, 2023	9,915	9,915
3.80%, Series RR, due October 1, 2038	22,500	22,500
4.25%, Series SS, due October 1, 2047	23,000	23,000
SUBTOTAL LONG-TERM DEBT	133,421	140,361
Add: Premium on Long Term Debt	2,229	2,236
Less: Current Portion of Long-term Debt	(5,122)	(11,130)
TOTAL LONG-TERM DEBT	130,528	131,467
Cumulative Preferred Stock
TOTAL PREFERRED STOCK
Convertible Preferred Stock $7.00 Series
TOTAL PREFERRED STOCK	1,457	1,457
Convertible Preferred Stock $8.00 Series
TOTAL PREFERRED STOCK	816	816
Nonredeemable Preferred Stock $7.00 Series
TOTAL PREFERRED STOCK	80	80
Nonredeemable Preferred Stock $4.75 Series
TOTAL PREFERRED STOCK	$ 1,000	$ 1,000

CONSOLIDATED STATEMENTS OF CAPITAL STOCK AND LONG-TERM DEBT (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2013	Dec. 31, 2012
Common Stock, Par Value
Common Stock, Shares Authorized	40,000,000	40,000,000
Common Stock, Shares Outstanding	15,814,000	15,975,000
Preferred Stock, Par Value
Cumulative Preferred Stock
Preferred Stock, Par Value
Preferred Stock, Shares Authorized	134,000	134,000
Preferred Stock, Shares Outstanding	32,000	32,000
Convertible Preferred Stock $7.00 Series
Preferred Stock, Par Value
Preferred Stock, Shares Outstanding	14,000	14,000
Convertible Preferred Stock $8.00 Series
Preferred Stock, Par Value
Preferred Stock, Shares Outstanding	7,000	7,000
Nonredeemable Preferred Stock $7.00 Series
Preferred Stock, Par Value
Preferred Stock, Shares Outstanding	1,000	1,000
Nonredeemable Preferred Stock $4.75 Series
Preferred Stock, Par Value
Preferred Stock, Shares Outstanding	10,000	10,000

Basis of Presentation and Recent Developments

3 Months Ended

Mar. 31, 2013

Basis Of Presentation And Recent Developments

Basis of Presentation and Recent Developments

Note 1 – Basis of Presentation and Recent Developments

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 2012 Annual Report on Form 10-K (the 2012 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 March 31, 2013 and the results of operations and cash flows for the three month periods ended March 31, 2013, and 2012. Information included in the Condensed Consolidated Balance Sheet as of December 31, 2012, has been derived from the Company’s audited financial statements for the year ended December 31, 2012 included in the 2012 Form 10-K. Certain reclassifications have been made to prior year financial statements to conform with current year presentation.

Borough of Sayreville, New Jersey and Hess Corporation

Middlesex has received notification from the Borough of Sayreville, New Jersey (Sayreville), one of Middlesex's wholesale contract customers, that Sayreville will not be renewing its contract for the purchase of water from Middlesex. In accordance with the terms, this contract will remain in effect through August 12, 2013. Middlesex is exploring options with Sayreville for its ongoing emergency water supply requirements. Gross operating revenues from water sales to Sayreville amounted to $1.9 million in 2012. In addition, Hess Corporation (Hess), Middlesex's largest retail water customer, ceased its oil refining operations at its Port Reading, New Jersey facility in February 2013. Revenues from Hess amounted to $2.6 million in 2012. Revenue reductions from either of these customers may accelerate the need for Middlesex to file a base rate increase petition with the New Jersey Board of Public Utilities (NJBPU).

Recent Accounting Guidance

In the first quarter of 2013, there was no new adopted or proposed accounting guidance that could have a material impact on the Company’s financial statements.

Rate Matters

3 Months Ended

Mar. 31, 2013

Rate Matters

Rate and Regulatory Matters

Note 2 – Rate Matters

Middlesex - In April 2013, the NJBPU approved a Middlesex petition to establish a Purchased Water Adjustment Clause and implement a tariff rate sufficient to recover increased costs of $0.1 million to purchase untreated water from the New Jersey Water Supply Authority (NJWSA) and treated water from a non-affiliated regulated water utility.

In November 2012, Middlesex filed a petition with the NJBPU seeking approval of foundational information (Foundational Filing) that would allow for the implementation of a Distribution System Improvement Charge (DSIC). A DSIC is a rate-mechanism that allows water utilities to recover investment in capital improvements to their water distribution system made between base rate proceedings. In February 2013, the Foundational Filing was approved by the NJBPU, which allows Middlesex to implement a DSIC rate in September 2013 to recover costs for qualifying projects that are placed in service in the six-month post-approval period. The DSIC rate is allowed to increase in three subsequent six month periods for any additional qualifying projects placed in service during those time periods. The maximum annual revenue allowed to be recovered under the approved Foundational Filing is $1.4 million.

Pinelands - In March 2013, the NJBPU approved a combined $0.2 million increase in Pinelands Water and Pinelands Wastewater’s annual base revenues. In its initial request, filed in August 2012, Pinelands had sought an increase of $0.3 million on a combined basis. The rate increase for the water service, which is approximately 50% of the approved increase, will be phased-in over one year.

TESI – In November 2012, TESI filed an application with the Delaware Public Service Commission (DEPSC) seeking approval to purchase all of the utility assets of the 600 customer wastewater system serving the residents of the Plantations development (the Plantations) in Rehoboth Beach, Delaware. The application also requests the transfer of the wastewater franchise from the current owner to TESI. In connection with this transaction, TESI also filed an application with DEPSC seeking an approximate $0.1 million increase in the Plantations’ residents base wastewater rates. TESI’s willingness to purchase the Plantation’s wastewater system is contingent upon several requirements being met to TESI’s satisfaction, including, among other things, the DEPSC’s approval of both applications and a rate decision by the DEPSC that provides TESI a reasonable opportunity to earn its authorized return from the date of acquisition. Evidentiary hearings have been scheduled for early June 2013. We cannot predict whether the DEPSC will ultimately approve or deny the application. A decision by the DEPSC is not expected until the third quarter of 2013.

Capitalization

3 Months Ended

Mar. 31, 2013

Capitalization

Capitalization

Note 3 – Capitalization

Common Stock

During the three months ended March 31, 2013 and 2012, there were 20,991 common shares (approximately $0.4 million) and 21,449 common shares (approximately $0.4 million), respectively, issued under the Company’s Amended and Restated Dividend Reinvestment and Common Stock Purchase Plan.

Long-term Debt

In January 2013, the NJBPU approved Middlesex’s request to borrow up to $4.0 million through the New Jersey Environmental Infrastructure Trust under the New Jersey State Revolving Fund (SRF) loan program. Middlesex expects to close on this borrowing in May 2013. Proceeds will be used for the Middlesex 2013 RENEW Program, which is our initiative to clean and cement all unlined mains in the Middlesex system.

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 Bonds (Bonds) and SRF Notes is based on quoted market prices for similar issues. Under the fair value hierarchy, the fair value of cash and cash equivalents is classified as a Level 1 measurement and the fair value of notes payable and the Bonds and SRF Notes in the table below are classified as Level 2 measurements. The carrying amount and fair market value of the Company’s bonds were as follows:

	March 31, 2013				December 31, 2012
	Carrying		Fair		Carrying		Fair
	Amount		Value		Amount		Value
First Mortgage Bonds	$	85,590	$	87,714	$	91,938	$	93,556
SRF Bonds	$	701	$	705	$	708	$	712

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 $47.1 million at March 31, 2013 and $47.7 million at December 31, 2012. Customer advances for construction have a carrying amount of $22.5 million and $22.0 million, respectively, at March 31, 2013 and December 31, 2012. 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.

Earnings Per Share

3 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share

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 March 31,
	2013					2012
Basic:	Income			Shares		Income			Shares
Net Income	$	3,177			15,806	$	1,807			15,692
Preferred Dividend		(52	)				(52	)
Earnings Applicable to Common Stock	$	3,125			15,806	$	1,755			15,692

Basic EPS	$	0.20				$	0.11

Diluted:
Earnings Applicable to Common Stock	$	3,125			15,806	$	1,755			15,692
$7.00 Series Preferred Dividend		24			167		24			167
$8.00 Series Preferred Dividend		14			96		14			96
Adjusted Earnings Applicable to Common Stock	$	3,163			16,069	$	1,793			15,955

Diluted EPS	$	0.20				$	0.11

Business Segment Data

3 Months Ended

Mar. 31, 2013

Business Segment Data

Business Segment Data

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 March 31,
Operations by Segments:	2013			2012
Revenues:
Regulated	$	23,424		$	20,858
Non – Regulated		3,736			2,758
Inter-segment Elimination		(122	)		(70	)
Consolidated Revenues	$	27,038		$	23,546

Operating Income:
Regulated	$	5,338		$	3,503
Non – Regulated		527			374
Consolidated Operating Income	$	5,865		$	3,877

Net Income:
Regulated	$	2,910		$	1,587
Non – Regulated		267			220
Consolidated Net Income	$	3,177		$	1,807

Capital Expenditures:
Regulated	$	4,401		$	6,039
Non – Regulated		105			394
Total Capital Expenditures	$	4,506		$	6,433

	As of March 31, 2013			As of December 31, 2012
Assets:
Regulated	$	545,108		$	560,165
Non – Regulated		11,089			11,674
Inter-segment Elimination		(10,053	)		(10,113	)
Consolidated Assets	$	546,144		$	561,726

- 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 Accounting Standards Codification
-Topic 280
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

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-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 15: 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.

+ Details

Short-term Borrowings

3 Months Ended

Mar. 31, 2013

Short-term Debt [Abstract]

Short-term Borrowings

Note 6 – Short-term Borrowings

As of March 31, 2013, the Company has established lines of credit aggregating $60.0 million. At March 31, 2013, the outstanding borrowings under these credit lines were $27.5 million at a weighted average interest rate of 1.39%.

The weighted average daily amounts of borrowings outstanding under the Company’s credit lines and the weighted average interest rates on those amounts were $27.9 million and $23.8 million at 1.40% and 1.31% for the three months ended March 31, 2013 and 2012, respectively.

The maturity dates for the $27.5 million outstanding as of March 31, 2013 are all in April 2013 and are extendable at the discretion of the Company.

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

Commitments and Contingent Liabilities

3 Months Ended

Mar. 31, 2013

Commitments And Contingent Liabilities

Commitments and Contingent Liabilities

Note 7 – Commitments and Contingent Liabilities

Contract Operations - USA-PA operates the City of Perth Amboy, New Jersey’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 March 31,
	2013		2012
Purchased Water
Treated	$	761	$	719
Untreated		606		612
Total Costs	$	1,367	$	1,331

Construction

The Company has budgeted approximately $22.7 million on its construction program in 2013. The actual amount and timing of capital expenditures is dependent on project scheduling and refinement of engineering estimates for certain projects.

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

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-Name FASB Interpretation (FIN)
-Number 14
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
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-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.

+ Details

Employee Benefit Plans

3 Months Ended

Mar. 31, 2013

EmployeeBenefitPlansAbstract

Employee Benefit Plans

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 March 31, 2013 and 2012, the Company made Pension Plan cash contributions of $0.6 million and $0.8 million, respectively. The Company expects to make additional Pension Plan cash contributions of approximately $2.7 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 Postretirement Benefits

The Company’s postretirement plan other than pensions (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. Effective January 1, 2013, the Company has amended a provision of the Other Benefits Plan increasing the level of retiree contributions required towards the insurance premiums. Eligible employees retiring in 2013 and beyond will contribute a higher percentage towards their healthcare premiums. The amendment resulted in a $10.2 million decrease in the Company’s Employee Benefit Plans’ Liability, and related Regulatory Asset, as of January 1, 2013. For the three months ended March 31, 2013 and 2012, the Company made Other Benefits Plan cash contributions of $0.7 million and $0.8 million, respectively. The Company expects to make additional Other Benefits Plan cash contributions of approximately $1.5 million over the remainder of the current year.

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

	(In Thousands)
	Pension Benefits						Other Benefits
	Three Months Ended March 31,
	2013			2012			2013			2012

Service Cost	$	575		$	550		$	334		$	446
Interest Cost		617			604			399			467
Expected Return on Assets		(724	)		(615	)		(406	)		(314	)
Amortization of Unrecognized Losses		408			387			516			441
Amortization of Unrecognized Prior Service Cost (Credit)		2			2			(432	)		—
Amortization of Transition Obligation		—			—			—			34
Net Periodic Benefit Cost	$	878		$	928		$	411		$	1,074

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-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 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
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-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 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Emerging Issues Task Force (EITF)
-Number 03-2
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-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 7: http://www.xbrl.org/2003/role/presentationRef
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-Number 87
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
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-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 9: http://www.xbrl.org/2003/role/presentationRef
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-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 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 158
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-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 13: http://www.xbrl.org/2003/role/presentationRef
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-Name FASB Staff Position (FSP)
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-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 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
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-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.

+ Details

Capitalization (Tables)

3 Months Ended

Mar. 31, 2013

Capitalization Tables

Carrying amount and estimated fair value

The carrying amount and fair market value of the Company’s bonds were as follows:

	March 31, 2013				December 31, 2012
	Carrying		Fair		Carrying		Fair
	Amount		Value		Amount		Value
First Mortgage Bonds	$	85,590	$	87,714	$	91,938	$	93,556
SRF Bonds	$	701	$	705	$	708	$	712

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 2
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-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
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-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 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-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.

+ Details

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

Earnings per share

	(In Thousands Except per Share Amounts) Three Months Ended March 31,
	2013					2012
Basic:	Income			Shares		Income			Shares
Net Income	$	3,177			15,806	$	1,807			15,692
Preferred Dividend		(52	)				(52	)
Earnings Applicable to Common Stock	$	3,125			15,806	$	1,755			15,692

Basic EPS	$	0.20				$	0.11

Diluted:
Earnings Applicable to Common Stock	$	3,125			15,806	$	1,755			15,692
$7.00 Series Preferred Dividend		24			167		24			167
$8.00 Series Preferred Dividend		14			96		14			96
Adjusted Earnings Applicable to Common Stock	$	3,163			16,069	$	1,793			15,955

Diluted EPS	$	0.20				$	0.11

Business Segment Data (Tables)

3 Months Ended

Mar. 31, 2013

Business Segment Data Tables

Schedule of Segment Reporting Information, by Segment

	(In Thousands)
	Three Months Ended March 31,
Operations by Segments:	2013			2012
Revenues:
Regulated	$	23,424		$	20,858
Non – Regulated		3,736			2,758
Inter-segment Elimination		(122	)		(70	)
Consolidated Revenues	$	27,038		$	23,546

Operating Income:
Regulated	$	5,338		$	3,503
Non – Regulated		527			374
Consolidated Operating Income	$	5,865		$	3,877

Net Income:
Regulated	$	2,910		$	1,587
Non – Regulated		267			220
Consolidated Net Income	$	3,177		$	1,807

Capital Expenditures:
Regulated	$	4,401		$	6,039
Non – Regulated		105			394
Total Capital Expenditures	$	4,506		$	6,433

	As of March 31, 2013			As of December 31, 2012
Assets:
Regulated	$	545,108		$	560,165
Non – Regulated		11,089			11,674
Inter-segment Elimination		(10,053	)		(10,113	)
Consolidated Assets	$	546,144		$	561,726

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Commitments and Contingent Liabilities (Tables)

3 Months Ended

Mar. 31, 2013

Commitments And Contingent Liabilities Tables

Schedule of Water cost purchased

Purchased water costs are shown below:

	(In Thousands) Three Months Ended March 31,
	2013		2012
Purchased Water
Treated	$	761	$	719
Untreated		606		612
Total Costs	$	1,367	$	1,331

Employee Benefit Plans (Tables)

3 Months Ended

Mar. 31, 2013

Employee Benefit Plans Tables

Components of net benefit cost

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

	(In Thousands)
	Pension Benefits						Other Benefits
	Three Months Ended March 31,
	2013			2012			2013			2012

Service Cost	$	575		$	550		$	334		$	446
Interest Cost		617			604			399			467
Expected Return on Assets		(724	)		(615	)		(406	)		(314	)
Amortization of Unrecognized Losses		408			387			516			441
Amortization of Unrecognized Prior Service Cost (Credit)		2			2			(432	)		—
Amortization of Transition Obligation		—			—			—			34
Net Periodic Benefit Cost	$	878		$	928		$	411		$	1,074

Basis of Presentation and Recent Developments (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Operating Revenues	$ 27,038	$ 23,546
Sayreville
Operating Revenues			$ 1,900
Hess
Operating Revenues			$ 2,600

Rate Matters (Details Narrative) $ in Thousands	1 Months Ended		3 Months Ended
Rate Matters (Details Narrative) $ in Thousands	Apr. 30, 2013 USD ($)	Nov. 30, 2012 USD ($) N	Mar. 31, 2013 USD ($)
Middlesex
Regulatory Liabilities [Line Items]
Description of application request seeking increase in base rates	In April 2013, the NJBPU approved a Middlesex petition to establish a Purchased Water Adjustment Clause and implement a tariff rate sufficient to recover increased costs of $0.1 million to purchase untreated water from the New Jersey Water Supply Authority (NJWSA) and treated water from a non-affiliated regulated water utility.	In November 2012, Middlesex filed a petition with the NJBPU seeking approval of foundational information (Foundational Filing) that would allow for the implementation of a Distribution System Improvement Charge (DSIC). A DSIC is a rate-mechanism that allows water utilities to recover investment in capital improvements to their water distribution system made between base rate proceedings. In February 2013, the Foundational Filing was approved by the NJBPU, which allows Middlesex to implement a DSIC rate in September 2013 to recover costs for qualifying projects that are placed in service in the six-month post-approval period. The DSIC rate is allowed to increase in three subsequent six month periods for any additional qualifying projects placed in service during those time periods. The maximum annual revenues allowed to be recovered under the approved Foundational Filing is $1.4 million.
Maximum annual revenues allowed under Foundational Filing		$ 1,400
Increased costs of purchased untreated water, recovered by tariff rate	$ 100
Pinelands Water
Regulatory Liabilities [Line Items]
Description of application request seeking increase in base rates			NJBPU approved a combined $0.2 million increase in Pinelands Water and Pinelands Wastewater's annual base revenues. In its initial request, filed in August 2012, Pinelands had sought an increase of $0.3 million on a combined basis. The rate increase for the water service, which is approximately 50% of the approved increase, will be phased-in over one year.
Increase in base rates revenue per year			$ 200
Rate increase for the water service (percent)			50.00%
Originally filed base water rate increase			$ 300
TESI
Regulatory Liabilities [Line Items]
Originally filed base water rate increase		$ 100
Number of customers \| N		600

Capitalization (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
Capitalization (Details Narrative) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Common stock issued	$ 400	$ 400
Common stock issued, shares	20,991	21,449
Long term debt	$ 130,528		$ 131,467
Other long term debt	47,100		47,700
Customer advances for construction	22,486		$ 21,990
New Jersey State Revolving Fund
Future funding to be available under loan program	$ 4,000

Capitalization (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Carrying amount
First Mortgage Bonds	$ 85,590	$ 91,938
SRF Bonds	701	708
Fair value
First Mortgage Bonds	87,714	93,556
SRF Bonds	$ 705	$ 712

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Basic:
Net Income	$ 3,177	$ 1,807
Preferred Dividend	(52)	(52)
Earnings Applicable to Common Stock	$ 3,125	$ 1,755
Net Income, shares	$ 15,806	$ 15,692
Weighted-average number of basic shares outstanding, shares	15,806,000	15,692,000
Basic EPS	$ .20	$ 0.11
Diluted:
$7.00 Series Preferred Dividend	$ 24	$ 24
$8.00 Series Preferred Dividend	14	14
Adjusted Earnings Applicable to Common Stock	$ 3,163	$ 1,793
Incremental common shares attributable to $7.00 series preferred shares, shares	167	167
Incremental common shares attributable to $8.00 series preferred shares, shares	96	96
Weighted-average diluted shares outstanding, shares	16,069,000	15,955,000
Diluted EPS	$ .20	$ 0.11

Business Segment Data (Details) $ in Thousands	3 Months Ended		12 Months Ended
Business Segment Data (Details) $ in Thousands	Mar. 31, 2013 USD ($) N	Mar. 31, 2012 USD ($)	Dec. 31, 2012 USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments \| N	2
Operating Revenues	$ 27,038	$ 23,546
Operating Income	5,865	3,877
Net Income	3,177	1,807
Capital Expenditures	4,506	6,433
Assets	546,144		$ 561,726
Regulated
Segment Reporting Information [Line Items]
Operating Revenues	23,424	20,858
Operating Income	5,338	3,503
Net Income	2,910	1,587
Capital Expenditures	4,401	6,039
Assets	545,108		560,165
Non - Regulated
Segment Reporting Information [Line Items]
Operating Revenues	3,736	2,758
Operating Income	527	374
Net Income	267	220
Capital Expenditures	105	394
Assets	11,089		11,674
Inter-segment Elimination
Segment Reporting Information [Line Items]
Operating Revenues	(122)	$ (70)
Assets	$ (10,053)		$ (10,113)

Short Term Borrowings (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Lines Of Credit Facility
Established Lines	$ 60,000
Maximum Amount Outstanding	27,500
Weighted average daily amounts of borrowings outstanding	$ 27,900	$ 23,800
Weighted average interest rates on line of credit facility (As a percentage)	1.40%	1.31%
Weighted Average Interest Rate	1.39%

Commitments and Contingent Liabilities (Details Narrative) $ in Thousands	3 Months Ended
	Mar. 31, 2013 USD ($)
Commitments And Contingent Liabilities Details Narrative
Term of water and wastewater system agreement	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
Commitment to purchase untreated water	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.
Minimum treated water purchase commitment	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.
Budgeted construction cost for construction program, next year	$ 22,700

Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Purchased Water
Treated	$ 761	$ 719
Untreated	606	612
Total Costs	$ 1,367	$ 1,331

Employee Benefit Plans (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Pension Benefit Plan
Benfit plan, cash contributions	$ 600	$ 800
Expected cash contributions	2,700
Annual benefits paid	300
Other Benefits Plan
Benfit plan, cash contributions	700	$ 800
Expected cash contributions	$ 1,500
Other Benefit Plan
Decrease in employee benefit plan's liability due to amendment			$ 10,200

Employee Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Pension Benefit Plan
Periodic costs for employee retirement benefit plans
Service Cost	$ 575	$ 550
Interest Cost	617	604
Expected Return on Assets	(724)	(615)
Amortization of Unrecognized Losses	408	387
Amortization of Unrecognized Prior Service Cost (Credit)	2	2
Amortization of Transition Obligation
Net Periodic Benefit Cost	878	928
Other Benefits Plan
Periodic costs for employee retirement benefit plans
Service Cost	334	446
Interest Cost	399	467
Expected Return on Assets	(406)	(314)
Amortization of Unrecognized Losses	516	441
Amortization of Unrecognized Prior Service Cost (Credit)	(432)
Amortization of Transition Obligation		34
Net Periodic Benefit Cost	$ 411	$ 1,074

Label	Element	Value
AllowanceForFundsUsedDuringConstruction	MSEX_AllowanceForFundsUsedDuringConstruction	$ 54,000