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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2013	Oct. 31, 2013
Document And Entity Information
Entity Registrant Name	MIDDLESEX WATER CO
Entity Central Index Key	0000066004
Document Type	10-Q
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity Reporting Status Current	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		15,919,974
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2013

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]
Operating Revenues	$ 31,285	$ 32,353	$ 87,424	$ 83,300
Operating Expenses:
Operations and Maintenance	15,120	15,600	45,698	44,740
Depreciation	2,772	2,629	8,205	7,759
Other Taxes	3,123	3,281	9,215	8,871
Total Operating Expenses	21,015	21,510	63,118	61,370
Operating Income	10,270	10,843	24,306	21,930
Other Income (Expense):
Allowance for Funds Used During Construction	104	110	230	383
Other Income	27	106	124	423
Other Expense	(1)	(4)	(21)	(155)
Total Other Income, net	130	212	333	651
Interest Charges	1,541	1,808	4,234	4,941
Income before Income Taxes	8,859	9,247	20,405	17,640
Income Taxes	3,052	3,109	6,940	5,970
Net Income	5,807	6,138	13,465	11,670
Preferred Stock Dividend Requirements	44	52	147	155
Earnings Applicable to Common Stock	$ 5,763	$ 6,086	$ 13,318	$ 11,515
Earnings per share of Common Stock:
Basic	$ 0.36	$ 0.39	$ 0.84	$ 0.73
Diluted	$ 0.36	$ 0.38	$ 0.83	$ 0.73
Average Number of Common Shares Outstanding :
Basic	15,882,000	15,741,000	15,839,000	15,717,000
Diluted	16,117,000	16,004,000	16,093,000	15,980,000
Cash Dividends Paid per Common Share (in dollars per share)	$ 0.1875	$ 0.185	$ 0.5625	$ 0.555

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
UTILITY PLANT:
Water Production	$ 131,854	$ 129,840
Transmission and Distribution	352,038	343,074
General	55,964	54,830
Construction Work in Progress	10,334	7,834
TOTAL	550,190	535,578
Less Accumulated Depreciation	107,344	100,360
UTILITY PLANT - NET	442,846	435,218
CURRENT ASSETS:
Cash and Cash Equivalents	2,937	3,025
Accounts Receivable, net	12,706	12,447
Unbilled Revenues	6,993	5,483
Materials and Supplies (at average cost)	1,988	1,403
Prepayments	2,691	2,255
TOTAL CURRENT ASSETS	27,315	24,613
DEFERRED CHARGES AND OTHER ASSETS:
Unamortized Debt Expense	3,572	3,606
Preliminary Survey and Investigation Charges	5,097	5,117
Regulatory Assets	58,597	72,831
Operations Contracts, Developer and Other Receivables	598	992
Restricted Cash	3,091	9,019
Non-utility Assets - Net	11,299	9,882
Other	731	448
TOTAL DEFERRED CHARGES AND OTHER ASSETS	82,985	101,895
TOTAL ASSETS	553,146	561,726
CAPITALIZATION:
Common Stock, No Par Value	145,653	143,572
Retained Earnings	42,476	38,060
TOTAL COMMON EQUITY	188,129	181,632
Preferred Stock	2,886	3,353
Long-term Debt	130,596	131,467
TOTAL CAPITALIZATION	321,611	316,452
CURRENT LIABILITIES:
Current Portion of Long-term Debt	5,373	11,130
Notes Payable	30,450	27,950
Accounts Payable	4,374	3,808
Accrued Taxes	9,224	9,266
Accrued Interest	442	955
Unearned Revenues and Advanced Service Fees	755	756
Other	1,673	2,067
TOTAL CURRENT LIABILITIES	52,291	55,932
COMMITMENTS AND CONTINGENT LIABILITIES (Note 7)
DEFERRED CREDITS AND OTHER LIABILITIES:
Customer Advances for Construction	21,788	21,990
Accumulated Deferred Investment Tax Credits	1,009	1,068
Accumulated Deferred Income Taxes	42,315	41,776
Employee Benefit Plans	42,000	54,768
Regulatory Liability - Cost of Utility Plant Removal	9,449	8,811
Other	1,348	973
TOTAL DEFERRED CREDITS AND OTHER LIABILITIES	117,909	129,386
CONTRIBUTIONS IN AID OF CONSTRUCTION	61,335	59,956
TOTAL CAPITALIZATION AND LIABILITIES	$ 553,146	$ 561,726

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income	$ 13,465	$ 11,670
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Depreciation and Amortization	8,833	8,349
Provision for Deferred Income Taxes and Investment Tax Credits	2,536	3,351
Equity Portion of Allowance for Funds Used During Construction (AFUDC)	(149)	(242)
Cash Surrender Value of Life Insurance	(174)	(132)
Stock Compensation Expense	357	456
Changes in Assets and Liabilities:
Accounts Receivable	135	1,520
Unbilled Revenues	(1,510)	(2,060)
Materials & Supplies	(585)	571
Prepayments	(436)	(640)
Accounts Payable	566	(1,464)
Accrued Taxes	(42)	1,393
Accrued Interest	(513)	(307)
Employee Benefit Plans	(1,033)	182
Unearned Revenue & Advanced Service Fees	(1)	19
Other Assets and Liabilities	(284)	(1,484)
NET CASH PROVIDED BY OPERATING ACTIVITIES	21,165	21,182
CASH FLOWS FROM INVESTING ACTIVITIES:
Utility Plant Expenditures, Including AFUDC of $81 in 2013, $141 in 2012	(14,585)	(17,886)
Restricted Cash	(360)	(793)
Investment in Joint Venture	(1,205)	(1,000)
NET CASH USED IN INVESTING ACTIVITIES	(16,150)	(19,679)
CASH FLOWS FROM FINANCING ACTIVITIES:
Redemption of Long-term Debt	(10,440)	(4,191)
Proceeds from Issuance of Long-term Debt	3,987	4,929
Net Short-term Bank Borrowings	2,500	3,500
Deferred Debt Issuance Expense	(55)	(22)
Restricted Cash	6,070
Proceeds from Issuance of Common Stock	1,257	1,193
Payment of Common Dividends	(8,902)	(8,720)
Payment of Preferred Dividends	(147)	(155)
Construction Advances and Contributions-Net	627	655
NET CASH USED IN FINANCING ACTIVITIES	(5,103)	(2,811)
NET CHANGES IN CASH AND CASH EQUIVALENTS	(88)	(1,308)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	3,025	3,106
CASH AND CASH EQUIVALENTS AT END OF PERIOD	2,937	1,798
SUPPLEMENTAL DISCLOSURE OF NON-CASH ACTIVITY:
Utility Plant received as Construction Advances and Contributions	1,324	828
Long-term Debt Deobligation	64
Cash Paid During the Year for:
Interest	4,875	5,276
Interest Capitalized	81	141
Income Taxes	$ 5,169	$ 1,313

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Statement of Cash Flows [Abstract]
Allowance for funds used during construction	$ 81	$ 141

CONDENSED CONSOLIDATED STATEMENTS OF CAPITAL STOCK AND LONG-TERM DEBT (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Common Stock, No Par Value	$ 145,653	$ 143,572
Retained Earnings	42,476	38,060
TOTAL COMMON EQUITY	188,129	181,632
TOTAL PREFERRED STOCK	2,886	3,353
SUBTOTAL LONG-TERM DEBT	133,845	140,361
Add: Premium on Issuance of Long-term Debt	2,124	2,236
Less: Current Portion of Long-term Debt	(5,373)	(11,130)
TOTAL LONG-TERM DEBT	130,596	131,467
Amortizing Secured Note, due December 20, 2021
SUBTOTAL LONG-TERM DEBT	2,047	2,169
Amortizing Secured Note, due May 19, 2028
SUBTOTAL LONG-TERM DEBT	6,160	6,475
Amortizing Secured Note, due August 25, 2030
SUBTOTAL LONG-TERM DEBT	4,737	4,947
Amortizing Secured Note, due September 19, 2031
SUBTOTAL LONG-TERM DEBT	5,017	5,227
State Revolving Trust Note, due December 31, 2022
SUBTOTAL LONG-TERM DEBT	486	506
State Revolving Trust Note, due May 1, 2025
SUBTOTAL LONG-TERM DEBT	3,287	3,413
State Revolving Trust Note, due January 25, 2027
SUBTOTAL LONG-TERM DEBT	569	602
State Revolving Trust Note, due December 1, 2026
SUBTOTAL LONG-TERM DEBT	763	784
State Revolving Trust Bond 4.00% to 5.00%, due August 1, 2021
SUBTOTAL LONG-TERM DEBT	344	388
State Revolving Trust Bond 0.00%, due August 1, 2021
SUBTOTAL LONG-TERM DEBT	281	320
State Revolving Trust Note, due July 1, 2028
SUBTOTAL LONG-TERM DEBT	339	347
State Revolving Trust Note, due January 1, 2028
SUBTOTAL LONG-TERM DEBT	113	116
State Revolving Trust Note, due August 1, 2031
SUBTOTAL LONG-TERM DEBT	410	397
Amortizing Secured Note, due April 20, 2029
SUBTOTAL LONG-TERM DEBT	5,436	5,697
Amortizing Secured Note 7.05%, due January 20, 2030
SUBTOTAL LONG-TERM DEBT	4,083	4,271
Amortizing Secured Note 5.69%, due January 20, 2030
SUBTOTAL LONG-TERM DEBT	8,376	8,761
State Revolving Trust Note, due July 1, 2031
SUBTOTAL LONG-TERM DEBT	2,565	2,615
State Revolving Trust Note, due November 30, 2030
SUBTOTAL LONG-TERM DEBT	1,361	1,388
First Mortgage Bonds - Series X
SUBTOTAL LONG-TERM DEBT	268	322
First Mortgage Bonds - Series Y
SUBTOTAL LONG-TERM DEBT	300	355
First Mortgage Bonds - Series Z
SUBTOTAL LONG-TERM DEBT	671	782
First Mortgage Bonds - Series AA
SUBTOTAL LONG-TERM DEBT	830	955
First Mortgage Bonds - Series BB
SUBTOTAL LONG-TERM DEBT	965	1,085
First Mortgage Bonds - Series DD
SUBTOTAL LONG-TERM DEBT		6,000
First Mortgage Bonds - Series EE
SUBTOTAL LONG-TERM DEBT	3,968	4,386
First Mortgage Bonds - Series GG
SUBTOTAL LONG-TERM DEBT	1,171	1,262
First Mortgage Bonds - Series II
SUBTOTAL LONG-TERM DEBT	971	1,060
First Mortgage Bonds - Series KK
SUBTOTAL LONG-TERM DEBT	1,346	1,435
First Mortgage Bonds - Series MM
SUBTOTAL LONG-TERM DEBT	1,637	1,801
First Mortgage Bonds - Series OO
SUBTOTAL LONG-TERM DEBT	2,709	2,860
First Mortgage Bonds - Series QQ
SUBTOTAL LONG-TERM DEBT	9,915	9,915
First Mortgage Bonds - Series RR
SUBTOTAL LONG-TERM DEBT	22,500	22,500
First Mortgage Bonds - Series SS
SUBTOTAL LONG-TERM DEBT	23,000	23,000
First Mortgage Bonds - Series TT
SUBTOTAL LONG-TERM DEBT	2,860
First Mortgage Bonds - Series CC
SUBTOTAL LONG-TERM DEBT	1,145	1,275
First Mortgage Bonds - Series FF
SUBTOTAL LONG-TERM DEBT	5,335	5,755
First Mortgage Bonds - Series HH
SUBTOTAL LONG-TERM DEBT	1,475	1,560
First Mortgage Bonds - Series JJ
SUBTOTAL LONG-TERM DEBT	1,165	1,235
First Mortgage Bonds - Series LL
SUBTOTAL LONG-TERM DEBT	1,505	1,570
First Mortgage Bonds - Series NN
SUBTOTAL LONG-TERM DEBT	1,835	1,910
First Mortgage Bonds - Series PP
SUBTOTAL LONG-TERM DEBT	885	915
First Mortgage Bonds - Series UU
SUBTOTAL LONG-TERM DEBT	1,015
Convertible Preferred Stock $7.00 Series
TOTAL PREFERRED STOCK	1,457	1,457
Convertible Preferred Stock $8.00 Series
TOTAL PREFERRED STOCK	349	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

CONDENSED CONSOLIDATED STATEMENTS OF CAPITAL STOCK AND LONG-TERM DEBT (Unaudited) (Parenthetical) - shares	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Common Stock, Shares Authorized	40,000,000	40,000,000
Common Stock, Shares Outstanding	15,917,000	15,795,000
Preferred Stock, Shares Authorized	130,000	130,000
Preferred Stock, Shares Outstanding	28,000	28,000
Amortizing Secured Note, due December 20, 2021
Due date of debt	Dec. 20, 2021
Interest rate	8.05%
Amortizing Secured Note, due May 19, 2028
Due date of debt	May 19, 2028
Interest rate	6.25%
Amortizing Secured Note, due August 25, 2030
Due date of debt	Aug. 25, 2030
Interest rate	6.44%
Amortizing Secured Note, due September 19, 2031
Due date of debt	Sep. 19, 2031
Interest rate	6.46%
State Revolving Trust Note, due December 31, 2022
Due date of debt	Dec. 31, 2022
Interest rate	4.22%
State Revolving Trust Note, due January 25, 2027
Due date of debt	Jan. 25, 2027
Interest rate	3.49%
State Revolving Trust Note, due December 1, 2026
Due date of debt	Dec. 01, 2026
Interest rate	4.03%
State Revolving Trust Bond 0.00%, due August 1, 2021
Due date of debt	Aug. 01, 2021
Interest rate	0.00%
State Revolving Trust Note, due July 1, 2028
Due date of debt	Jul. 01, 2028
Interest rate	3.64%
State Revolving Trust Note, due January 1, 2028
Due date of debt	Jan. 01, 2028
Interest rate	3.64%
State Revolving Trust Note, due August 1, 2031
Due date of debt	Aug. 01, 2031
Interest rate	3.45%
Amortizing Secured Note, due April 20, 2029
Due date of debt	Apr. 20, 2029
Interest rate	6.59%
Amortizing Secured Note 7.05%, due January 20, 2030
Due date of debt	Jan. 20, 2030
Interest rate	7.05%
Amortizing Secured Note 5.69%, due January 20, 2030
Due date of debt	Jan. 20, 2030
Interest rate	5.69%
State Revolving Trust Note, due July 1, 2031
Due date of debt	Jul. 01, 2031
Interest rate	3.75%
State Revolving Trust Note, due November 30, 2030
Due date of debt	Nov. 30, 2030
Interest rate	3.75%
First Mortgage Bonds - Series X
Due date of debt	Sep. 01, 2018
Interest rate	0.00%
First Mortgage Bonds - Series Z
Due date of debt	Sep. 01, 2019
Interest rate	0.00%
First Mortgage Bonds - Series BB
Due date of debt	Sep. 01, 2021
Interest rate	0.00%
First Mortgage Bonds - Series DD
Due date of debt	Jan. 01, 2032
Interest rate	5.10%
First Mortgage Bonds - Series EE
Due date of debt	Aug. 01, 2023
Interest rate	0.00%
First Mortgage Bonds - Series GG
Due date of debt	Aug. 01, 2026
Interest rate	0.00%
First Mortgage Bonds - Series II
Due date of debt	Aug. 01, 2024
Interest rate	0.00%
First Mortgage Bonds - Series KK
Due date of debt	Aug. 01, 2028
Interest rate	0.00%
First Mortgage Bonds - Series MM
Due date of debt	Aug. 01, 2030
Interest rate	0.00%
First Mortgage Bonds - Series OO
Due date of debt	Aug. 01, 2031
Interest rate	0.00%
First Mortgage Bonds - Series QQ
Due date of debt	Oct. 01, 2023
Interest rate	5.00%
First Mortgage Bonds - Series RR
Due date of debt	Oct. 01, 2038
Interest rate	3.80%
First Mortgage Bonds - Series SS
Due date of debt	Oct. 01, 2047
Interest rate	4.25%
First Mortgage Bonds - Series TT
Due date of debt	Aug. 01, 2032
Interest rate	0.00%
State Revolving Trust Note, due May 1, 2025
Due date of debt	May 01, 2025
Interest rate - minimum	3.30%
Interest rate - maximum	3.60%
State Revolving Trust Bond 4.00% to 5.00%, due August 1, 2021
Due date of debt	Aug. 01, 2021
Interest rate - minimum	4.00%
Interest rate - maximum	5.00%
First Mortgage Bonds - Series Y
Due date of debt	Sep. 01, 2018
Interest rate - minimum	4.25%
Interest rate - maximum	4.63%
First Mortgage Bonds - Series AA
Due date of debt	Sep. 01, 2019
Interest rate - minimum	3.25%
Interest rate - maximum	5.75%
First Mortgage Bonds - Series CC
Due date of debt	Sep. 01, 2021
Interest rate - minimum	4.00%
Interest rate - maximum	5.00%
First Mortgage Bonds - Series FF
Due date of debt	Aug. 01, 2024
Interest rate - minimum	3.00%
Interest rate - maximum	5.50%
First Mortgage Bonds - Series HH
Due date of debt	Aug. 01, 2026
Interest rate - minimum	4.00%
Interest rate - maximum	5.00%
First Mortgage Bonds - Series JJ
Due date of debt	Aug. 01, 2027
Interest rate - minimum	3.40%
Interest rate - maximum	5.00%
First Mortgage Bonds - Series LL
Due date of debt	Aug. 01, 2028
Interest rate - minimum	3.30%
Interest rate - maximum	5.00%
First Mortgage Bonds - Series NN
Due date of debt	Aug. 01, 2030
Interest rate - minimum	3.00%
Interest rate - maximum	4.375%
First Mortgage Bonds - Series PP
Due date of debt	Aug. 01, 2031
Interest rate - minimum	2.00%
Interest rate - maximum	5.00%
First Mortgage Bonds - Series UU
Due date of debt	Aug. 01, 2032
Interest rate - minimum	3.00%
Interest rate - maximum	3.25%
Convertible Preferred Stock $7.00 Series
Preferred Stock, Shares Outstanding	14,000	14,000
Convertible Preferred Stock $8.00 Series
Preferred Stock, Shares Outstanding	3,000	3,000
Nonredeemable Preferred Stock $7.00 Series
Preferred Stock, Shares Outstanding	1,000	1,000
Nonredeemable Preferred Stock $4.75 Series
Preferred Stock, Shares Outstanding	10,000	10,000

Basis of Presentation and Recent Developments

9 Months Ended

Sep. 30, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

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 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 September 30, 2013, the results of operations for the three and nine month periods ended September 30, 2013 and 2012 and cash flows for the nine month periods ended September 30, 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.

Tidewater Awarded Water Privatization Contract for Dover Air Force Base

In September 2013, Tidewater entered into an agreement with the United States Department of Defense for the privatization of the water system of Dover Air Force Base (DAFB) in Dover, Delaware. Tidewater will provide DAFB with potable water service under a 50-year agreement. Tidewater intends to integrate the DAFB water system into its regulated utility operations, subject to Delaware Public Service Commission (DEPSC) regulatory approval. The agreement allows Tidewater up to one year to obtain all necessary DEPSC approvals and transition the DAFB water system to Tidewater. If approved by the DEPSC, this service to DAFB would initially add approximately $0.6 million of annual revenue.

Middlesex and Applied Water Management, Inc. Partner to Provide Leachate Pretreatment to Monmouth County, New Jersey Landfill

In September 2013, Middlesex entered into agreements with Applied Water Management, Inc. (AWM), Natural Systems Utilities, LLC (NSU), the parent company of AWM, and the County of Monmouth, New Jersey (Monmouth County) for the design, construction and operation of a leachate pretreatment facility at the Monmouth County Reclamation Center in Tinton Falls, New Jersey. Under the terms of the agreements, AWM will obtain permits, design, build and operate the landfill leachate pretreatment facility and Middlesex will serve in the role of guarantor of AWM's performance on the project, in addition to providing operational support. Construction of the facility is being financed by Monmouth County and is expected to begin in the third quarter of 2014. See Note 7 – Commitments and Contingent Liabilities for further discussion of Middlesex’s guaranty of AWM’s performance.

Middlesex Base Rate Increase Filing

Middlesex expects to file an application with the New Jersey Board of Public Utilities (NJBPU) seeking permission to increase its base rates in November 2013. The filing is necessary as a result of capital investments Middlesex has made, or has planned to make, increased operations and maintenance costs, and lost revenues resulting from ending a wholesale water sales contract with the Borough of Sayreville, New Jersey in August 2013 and Hess Corporation, Middlesex’s largest retail water customer, ceasing its oil refining operations at its Port Reading, New Jersey facility in February 2013. We cannot predict whether the NJBPU will ultimately approve, deny, or reduce the amount of the request. A decision by the NJBPU is not expected until the third quarter of 2014.

Tidewater Base Rate Increase Filing

Tidewater expects to file an application with the DEPSC seeking permission to increase its base rates in November 2013. The request will be made as a result of capital investments Tidewater has made, or has planned to make, and 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 the second half of 2014.

Recent Accounting Guidance

In the third 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

9 Months Ended

Sep. 30, 2013

Public Utilities, Rate Matters [Abstract]

Rate Matters

Note 2 – Rate Matters

Middlesex – In June 2013, the NJBPU approved a Middlesex Petition to defer approximately $0.4 million of costs of Superstorm Sandy related costs. These costs include labor, outside contractor costs, fuel, generator rental and other directly related expenses resulting from storm damage mitigation, repair, clean-up and restoration activities. Middlesex has submitted claims for these costs through its insurance carrier and has received an initial payment of $0.2 million. Middlesex will seek recovery of any Superstorm Sandy related costs not recovered through insurance in its next base rate proceeding. Middlesex cannot predict whether there will be any remaining costs after the insurance claim is closed or, if there are any remaining costs, whether they will be recovered in its next base rate proceeding.

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 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. Middlesex expects to receive approval to implement a DSIC rate in the fourth quarter of 2013 designed to generate annual revenues of $0.3 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 - On October 1, 2013, TESI closed on its DEPSC-approved purchase of the wastewater utility assets of the Plantations development (the Plantations) for $0.4 million and began providing wastewater services to the 600 residential customers in the Plantations in Delaware. Annual revenues for serving the Plantations are expected to be approximately $0.2 million. Effective one year after acquisition, subject to completion of agreed-upon capital improvements to the Plantations wastewater system, TESI will be allowed to implement a 33.5% base wastewater rate increase.

Capitalization

9 Months Ended

Sep. 30, 2013

Capitalization, Long-term Debt and Equity [Abstract]

Capitalization

Note 3 – Capitalization

Common Stock

During the nine months ended September 30, 2013 and 2012, there were 63,649 common shares (approximately $1.3 million) and 64,034 common shares (approximately $1.2 million), respectively, issued under the Company’s Amended and Restated Dividend Reinvestment and Common Stock Purchase Plan.

The Company maintains a stock plan for its non-management directors (Outside Director Stock Compensation Plan). In May 2013 and May 2012, the Company granted and issued 5,432 (approximately $0.1 million) and 5,768 shares (approximately $0.1 million) of common stock, respectively, to the non-management directors under the Outside Director Stock Compensation Plan.

Preferred Stock

In August 2013, 4,000 shares ($0.5 million) of the Company’s no par $8.00 Series Cumulative and Convertible Preferred Stock was converted into 54,856 shares of common stock.

Long-term Debt

In May 2013, Middlesex borrowed $4.0 million through the New Jersey Environmental Infrastructure Trust under the New Jersey State Revolving Fund (SRF) loan program and issued first mortgage bonds designated as Series TT ($3.0 million) and Series UU ($1.0 million). The interest rate on the Series TT bond is zero and the interest rate on the Series UU bond ranges from 3.0% to 3.25% depending on the serial maturity date. The final maturity date for both bonds is August 1, 2032. Proceeds were initially recorded as Restricted Cash and may only be used for the Middlesex 2013 RENEW project, which is part of a program 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 and SRF Bonds (Bonds) 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 the Bonds in the table below are classified as Level 2 measurements. The carrying amount and fair value of the Company’s bonds were as follows:

	(Thousands of Dollars)
	September 30, 2013				December 31, 2012
	Carrying		Fair		Carrying		Fair
	Amount		Value		Amount		Value
First Mortgage Bonds	$	87,471	$	80,193	$	91,938	$	93,556
SRF Bonds	$	625	$	628	$	708	$	712

For other long-term debt for which there was no quoted market price and there is not an active trading market, it was not practicable to estimate their fair value (for details, including carrying value, interest rate and due date on these series of long-term debt, please refer to those series noted as “Amortizing Secured Note” and “State Revolving Trust Note” on the Condensed Consolidated Statements of Capital Stock and Long-Term Debt). The carrying amount of these instruments was $45.7 million at September 30, 2013 and $47.7 million at December 31, 2012. Customer advances for construction have carrying amounts of $21.8 million and $22.0 million, respectively, at September 30, 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

9 Months Ended

Sep. 30, 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 September 30,
	2013					2012
Basic:	Income			Shares		Income			Shares
Net Income	$	5,807			15,882	$	6,138			15,741
Preferred Dividend		(44	)				(52	)
Earnings Applicable to Common Stock	$	5,763			15,882	$	6,086			15,741

Basic EPS	$	0.36				$	0.39

Diluted:
Earnings Applicable to Common Stock	$	5,763			15,882	$	6,086			15,741
$7.00 Series Preferred Dividend		24			167		24			167
$8.00 Series Preferred Dividend		6			68		14			96
Adjusted Earnings Applicable to Common Stock	$	5,793			16,117	$	6,124			16,004

Diluted EPS	$	0.36				$	0.38

	(In Thousands Except per Share Amounts)
	Nine Months Ended September 30,
	2013					2012
Basic:	Income			Shares		Income			Shares
Net Income	$	13,465			15,839	$	11,670			15,717
Preferred Dividend		(147	)				(155	)
Earnings Applicable to Common Stock	$	13,318			15,839	$	11,515			15,717

Basic EPS	$	0.84				$	0.73

Diluted:
Earnings Applicable to Common Stock	$	13,318			15,839	$	11,515			15,717
$7.00 Series Preferred Dividend		73			167		73			167
$8.00 Series Preferred Dividend		34			87		42			96
Adjusted Earnings Applicable to Common Stock	$	13,425			16,093	$	11,630			15,980

Diluted EPS	$	0.83				$	0.73

Business Segment Data

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

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						Nine Months Ended
	September 30,						September 30,
Operations by Segments:	2013			2012			2013			2012
Revenues:
Regulated	$	27,981		$	29,085		$	77,042		$	74,385
Non – Regulated		3,470			3,441			10,787			9,288
Inter-segment Elimination		(166	)		(173	)		(405	)		(373	)
Consolidated Revenues	$	31,285		$	32,353		$	87,424		$	83,300

Operating Income:
Regulated	$	9,685		$	10,417		$	22,699		$	20,798
Non – Regulated		585			426			1,607			1,132
Consolidated Operating Income	$	10,270		$	10,843		$	24,306		$	21,930

Net Income:
Regulated	$	5,505		$	5,926		$	12,648		$	11,070
Non – Regulated		302			212			817			600
Consolidated Net Income	$	5,807		$	6,138		$	13,465		$	11,670

Capital Expenditures:
Regulated	$	4,313		$	5,229		$	14,417		$	17,564
Non – Regulated		50			83			168			322
Total Capital Expenditures	$	4,363		$	5,312		$	14,585		$	17,886

	As of			As of
	September 30,			December 31,
	2013			2012
Assets:
Regulated	$	555,470		$	560,165
Non – Regulated		8,106			11,674
Inter-segment Elimination		(10,430	)		(10,113	)
Consolidated Assets	$	553,146		$	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
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: 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 9: 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 10: 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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: 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 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

+ Details

Short-term Borrowings

9 Months Ended

Sep. 30, 2013

Short-term Debt [Abstract]

Short-term Borrowings

Note 6 – Short-term Borrowings

As of September 30, 2013, the Company has established lines of credit aggregating $60.0 million. At September 30, 2013, the outstanding borrowings under these credit lines were $30.5 million at a weighted average interest rate of 1.46%.

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						Nine Months Ended
	September 30,						September 30,
	2013			2012			2013			2012
Average Daily Amounts Outstanding	$	28,608		$	26,867		$	27,472		$	25,122
Weighted Average Interest Rates		1.32	%		1.52	%		1.35	%		1.41	%

The maturity dates for the $30.5 million outstanding as of September 30, 2013 are all in October 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

9 Months Ended

Sep. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

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				Nine Months Ended
	September 30,				September 30,
	2013		2012		2013		2012

Treated	$	780	$	772	$	2,303	$	2,266
Untreated		618		663		1,739		1,791
Total Costs	$	1,398	$	1,435	$	4,042	$	4,057

Guarantees

In September 2013, Middlesex entered into an agreement with Monmouth County to serve as guarantor of the performance of AWM to design, construct and operate a leachate pretreatment facility at the Monmouth County Reclamation Center in Tinton Falls, New Jersey (see Note 1 – Basis of Presentation and Recent Developments for further discussion of Middlesex’s guaranty of AWM’s performance). Middlesex expects to act as guarantor of AWM’s performance through at least August 2018 and is contractually obligated to act as guarantor of AMW’s performance through 2028 unless another guarantor, acceptable to Monmouth County, is identified. Construction of the facility is being financed by Monmouth County and is expected to begin in the third quarter of 2014. In addition, Middlesex entered into agreements with AWM and NSU, the parent company of AWM, whereby, Middlesex earns a fee for providing the guaranty of AWM’s performance to Monmouth County, Middlesex provides operational support to the project, and AWM and NSU, serving as guarantor to Middlesex with respect to the performance of AWM, indemnify Middlesex against any claims that may arise under the Middlesex guaranty to Monmouth County.

Middlesex believes it is unlikely any payments would need to be made under Middlesex’s guaranty of AWM’s performance to Monmouth County. If asked to perform under the guaranty to Monmouth County, and, if AWM and NSU, as guarantor to Middlesex, do not fulfill their obligations to indemnify Middlesex against any claims that may arise under the Middlesex guaranty to Monmouth County, Middlesex would have the opportunity to fulfill the construction and operational commitments of AWM. As of September 30, 2013, the liability recognized in Other Non-Current Liabilities on the balance sheet for the guaranty is approximately $0.4 million.

Construction

The Company expects to spend approximately $18.5 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.

Employee Benefit Plans

9 Months Ended

Sep. 30, 2013

Compensation and Retirement Disclosure [Abstract]

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 September 30, 2013 and 2012, the Company made Pension Plan cash contributions of $1.9 million and $1.8 million, respectively. For the nine months ended September 30, 2013 and 2012, the Company made Pension Plan cash contributions of $2.6 million and $2.5 million, respectively. The Company expects to make additional Pension Plan cash contributions of approximately $0.7 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 September 30, 2013 and 2012, the Company made Other Benefits Plan cash contributions of $1.0 million and $1.8 million, respectively. For the nine months ended September 30, 2013 and 2012, the Company made Other Benefits Plan cash contributions of $1.7 million and $2.5 million, respectively. The Company expects to make additional Other Benefits Plan cash contributions of approximately $0.5 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 September 30,
	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		2			2			(432	)		—
Amortization of Transition Obligation		—			—			—			33
Net Periodic Benefit Cost	$	878		$	928		$	411		$	1,073

				(In Thousands)
	Pension Benefits						Other Benefits
	Nine Months Ended September 30,
	2013			2012			2013			2012

Service Cost	$	1,725		$	1,649		$	1,003		$	1,338
Interest Cost		1,851			1,812			1,196			1,401
Expected Return on Assets		(2,171	)		(1,844	)		(1,217	)		(943	)
Amortization of Unrecognized Losses		1,224			1,162			1,549			1,324
Amortization of Unrecognized Prior Service Cost		7			7			(1,296	)		—
Amortization of Transition Obligation		—			—			—			101
Net Periodic Benefit Cost	$	2,636		$	2,786		$	1,235		$	3,221

Capitalization (Tables)

9 Months Ended

Sep. 30, 2013

Capitalization, Long-term Debt and Equity [Abstract]

Schedule of carrying amount and fair value of entity's bonds

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

	(Thousands of Dollars)
	September 30, 2013				December 31, 2012
	Carrying		Fair		Carrying		Fair
	Amount		Value		Amount		Value
First Mortgage Bonds	$	87,471	$	80,193	$	91,938	$	93,556
SRF Bonds	$	625	$	628	$	708	$	712

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

Schedule of earnings per share

	(In Thousands Except per Share Amounts)
	Three Months Ended September 30,
	2013					2012
Basic:	Income			Shares		Income			Shares
Net Income	$	5,807			15,882	$	6,138			15,741
Preferred Dividend		(44	)				(52	)
Earnings Applicable to Common Stock	$	5,763			15,882	$	6,086			15,741

Basic EPS	$	0.36				$	0.39

Diluted:
Earnings Applicable to Common Stock	$	5,763			15,882	$	6,086			15,741
$7.00 Series Preferred Dividend		24			167		24			167
$8.00 Series Preferred Dividend		6			68		14			96
Adjusted Earnings Applicable to Common Stock	$	5,793			16,117	$	6,124			16,004

Diluted EPS	$	0.36				$	0.38

	(In Thousands Except per Share Amounts)
	Nine Months Ended September 30,
	2013					2012
Basic:	Income			Shares		Income			Shares
Net Income	$	13,465			15,839	$	11,670			15,717
Preferred Dividend		(147	)				(155	)
Earnings Applicable to Common Stock	$	13,318			15,839	$	11,515			15,717

Basic EPS	$	0.84				$	0.73

Diluted:
Earnings Applicable to Common Stock	$	13,318			15,839	$	11,515			15,717
$7.00 Series Preferred Dividend		73			167		73			167
$8.00 Series Preferred Dividend		34			87		42			96
Adjusted Earnings Applicable to Common Stock	$	13,425			16,093	$	11,630			15,980

Diluted EPS	$	0.83				$	0.73

Business Segment Data (Tables)

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Schedule of segment reporting information

				(In Thousands)
	Three Months Ended						Nine Months Ended
	September 30,						September 30,
Operations by Segments:	2013			2012			2013			2012
Revenues:
Regulated	$	27,981		$	29,085		$	77,042		$	74,385
Non – Regulated		3,470			3,441			10,787			9,288
Inter-segment Elimination		(166	)		(173	)		(405	)		(373	)
Consolidated Revenues	$	31,285		$	32,353		$	87,424		$	83,300

Operating Income:
Regulated	$	9,685		$	10,417		$	22,699		$	20,798
Non – Regulated		585			426			1,607			1,132
Consolidated Operating Income	$	10,270		$	10,843		$	24,306		$	21,930

Net Income:
Regulated	$	5,505		$	5,926		$	12,648		$	11,070
Non – Regulated		302			212			817			600
Consolidated Net Income	$	5,807		$	6,138		$	13,465		$	11,670

Capital Expenditures:
Regulated	$	4,313		$	5,229		$	14,417		$	17,564
Non – Regulated		50			83			168			322
Total Capital Expenditures	$	4,363		$	5,312		$	14,585		$	17,886

	As of			As of
	September 30,			December 31,
	2013			2012
Assets:
Regulated	$	555,470		$	560,165
Non – Regulated		8,106			11,674
Inter-segment Elimination		(10,430	)		(10,113	)
Consolidated Assets	$	553,146		$	561,726

Short-term Borrowings (Tables)

9 Months Ended

Sep. 30, 2013

Short-term Debt [Abstract]

Schedule of short term debt

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						Nine Months Ended
	September 30,						September 30,
	2013			2012			2013			2012
Average Daily Amounts Outstanding	$	28,608		$	26,867		$	27,472		$	25,122
Weighted Average Interest Rates		1.32	%		1.52	%		1.35	%		1.41	%

Commitments and Contingent Liabilities (Tables)

9 Months Ended

Sep. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Schedule of purchased water costs

Purchased water costs are shown below:

			(In Thousands)
	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2013		2012		2013		2012

Treated	$	780	$	772	$	2,303	$	2,266
Untreated		618		663		1,739		1,791
Total Costs	$	1,398	$	1,435	$	4,042	$	4,057

Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2013

Compensation and Retirement Disclosure [Abstract]

Schedule of periodic costs for employee retirement benefit plans

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 September 30,
	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		2			2			(432	)		—
Amortization of Transition Obligation		—			—			—			33
Net Periodic Benefit Cost	$	878		$	928		$	411		$	1,073

				(In Thousands)
	Pension Benefits						Other Benefits
	Nine Months Ended September 30,
	2013			2012			2013			2012

Service Cost	$	1,725		$	1,649		$	1,003		$	1,338
Interest Cost		1,851			1,812			1,196			1,401
Expected Return on Assets		(2,171	)		(1,844	)		(1,217	)		(943	)
Amortization of Unrecognized Losses		1,224			1,162			1,549			1,324
Amortization of Unrecognized Prior Service Cost		7			7			(1,296	)		—
Amortization of Transition Obligation		—			—			—			101
Net Periodic Benefit Cost	$	2,636		$	2,786		$	1,235		$	3,221

Basis of Presentation and Recent Developments (Details Narratives) - Tidewater Environmental Services, Inc - United States Department of Defense - Dover Air Force Base $ in Thousands	9 Months Ended
	Sep. 30, 2013 USD ($)
Term of agreement	50 years
Expected annual revenue	$ 600

Rate Matters (Details Narratives) $ in Thousands		1 Months Ended				9 Months Ended
Rate Matters (Details Narratives) $ in Thousands	Oct. 01, 2013 USD ($) N	Jun. 30, 2013 USD ($)	Apr. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Nov. 30, 2012 USD ($)	Sep. 30, 2013
Public Utilities, General Disclosures [Line Items]
Storm damage costs (superstorm sandy related costs)		$ 400
Approved amount		$ 200
Description of foundational information (Distribution System Improvement Charge )						In February 2013, the Foundational Filing was approved by the NJBPU, which allows Middlesex to implement a DSIC rate 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.
Maximum annual revenues allowed under foundational filing for DSIC					$ 1,400
Expected annual revenue under foundational filing for DSIC					$ 300
Pinelands
Public Utilities, General Disclosures [Line Items]
Approved amount				$ 200
Combined requested annual base revenues				$ 300
Percentage of approved increase in annual base revenue (in percent)				50.00%
Combined approved annual base revenues period				1 year
Tidewater Environmental Services, Inc \| Subsequent Event
Public Utilities, General Disclosures [Line Items]
Percentage of approved increase in annual base revenue (in percent)	33.50%
Purchase of wasterwater utility assets	$ 400
Number of residential customers \| N	600
Expected annual revenue	$ 200
New Jersey Water Supply Authority ( NJWSA)
Public Utilities, General Disclosures [Line Items]
Purchase cost of untreated water			$ 100

Capitalization (Details Narratives) - USD ($) $ in Thousands	1 Months Ended			9 Months Ended
	Aug. 31, 2013	May 31, 2013	May 31, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Common stock issued under dividend reinvestment and common stock purchase plan (in shares)				63,649	64,034
Common stock issued under dividend reinvestment and common stock purchase plan				$ 1,300	$ 1,200
Customer advances for construction				21,788		$ 21,990
Other long term debt				$ 45,700		$ 47,700
New Jersey Environmental Infrastructure Trust
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Issuance of first mortgage bonds		$ 4,000
New Jersey Environmental Infrastructure Trust \| First Mortgage Bonds - Series TT
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Issuance of first mortgage bonds		3,000
New Jersey Environmental Infrastructure Trust \| First Mortgage Bonds - Series UU
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Issuance of first mortgage bonds		1,000
Convertible Preferred Stock $8.00 Series
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Convertible preferred stock converted, value	$ 500
Convertible preferred stock converted, shares	4,000
Stock issued upon conversion of convertible preferred stock (shares)	54,856
Outside Director Stock Compensation Plan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stock issued to non-management directors		$ 5,432	$ 5,768
Stock issued to non-management directors, shares		100	100

Capitalization (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Dec. 31, 2012
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
First Mortgage Bonds	$ 87,471	$ 91,938
SRF Bonds	625	708
Fair Value \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
First Mortgage Bonds	80,193	93,556
SRF Bonds	$ 628	$ 712

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Basic:
Net Income	$ 5,807	$ 6,138	$ 13,465	$ 11,670
Preferred Dividend	(44)	(52)	(147)	(155)
Earnings Applicable to Common Stock	$ 5,763	$ 6,086	$ 13,318	$ 11,515
Basic EPS (in dollars per share)	$ 0.36	$ 0.39	$ 0.84	$ 0.73
Weighted-average number of basic shares outstanding (in shares)	15,882,000	15,741,000	15,839,000	15,717,000
Diluted:
Adjusted Earnings Applicable to Common Stock	$ 5,793	$ 6,124	$ 13,425	$ 11,630
Diluted EPS (in dollars per share)	$ 0.36	$ 0.38	$ 0.83	$ 0.73
Weighted-average diluted shares outstanding (in shares)	16,117,000	16,004,000	16,093,000	15,980,000
Convertible Preferred Stock $7.00 Series
Diluted:
Preferred Dividend	$ 24	$ 24	$ 73	$ 73
Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock (in shares)	167	167	167	167
Convertible Preferred Stock $8.00 Series
Diluted:
Preferred Dividend	$ 6	$ 14	$ 34	$ 42
Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock (in shares)	68	96	87	96

Business Segment Data (Details) $ in Thousands	3 Months Ended		9 Months Ended
Business Segment Data (Details) $ in Thousands	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($) N	Sep. 30, 2012 USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments \| N			2
Revenues	$ 31,285	$ 32,353	$ 87,424	$ 83,300
Operating Income	10,270	10,843	24,306	21,930
Net Income	5,807	6,138	13,465	11,670
Capital Expenditures	4,363	5,312	14,585	17,886
Assets	553,146		553,146
Regulated
Segment Reporting Information [Line Items]
Revenues	27,981	29,085	77,042	74,385
Operating Income	9,685	10,417	22,699	20,798
Net Income	5,505	5,926	12,648	11,070
Capital Expenditures	4,313	5,229	14,417	17,564
Assets	555,470		555,470
Non – Regulated
Segment Reporting Information [Line Items]
Revenues	3,470	3,441	10,787	9,288
Operating Income	585	426	1,607	1,132
Net Income	302	212	817	600
Capital Expenditures	50	83	168	322
Assets	8,106		8,106
Inter-segment Elimination
Segment Reporting Information [Line Items]
Revenues	(166)	$ (173)	(405)	$ (373)
Assets	$ (10,430)		$ (10,430)

Short-term Borrowings (Details Narratives) $ in Thousands	9 Months Ended
Short-term Borrowings (Details Narratives) $ in Thousands	Sep. 30, 2013 USD ($)
Lines Of Credit Facility
Established Lines	$ 60,000
Maximum Amount Outstanding	$ 30,500
Weighted Average Interest Rate	1.46%

Short-term Borrowings (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Short-term Borrowings (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Short-term Debt [Abstract]
Average daily amounts outstanding	$ 28,608	$ 26,867	$ 27,472	$ 25,122
Weighted average interest rates	1.32%	1.52%	1.35%	1.41%

Commitments and Contingent Liabilities (Details Narratives) $ in Thousands	9 Months Ended
	Sep. 30, 2013 USD ($) gal
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Expected construction cost for construction program, next year \| $	$ 18,500
Liability recognized on the balance sheet for guaranty \| $	$ 400
USA-PA
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Term of water and wastewater systems agreement	20 years
Water and wastewater systems agreement expiration year	2018
Non-affiliated Regulated Water Utility
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Purchase of untreated water \| gal	3,000,000
Purchase of untreated water agreement expiration date	Feb. 27, 2016
New Jersey Water Supply Authority ( NJWSA)
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Purchase of untreated water \| gal	27,000,000
Purchase of untreated water agreement expiration date	Nov. 30, 2023

Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Purchased Water
Treated	$ 780	$ 772	$ 2,303	$ 2,266
Untreated	618	663	1,739	1,791
Total Costs	$ 1,398	$ 1,435	$ 4,042	$ 4,057

Employee Benefit Plans (Details Narratives) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Pension benefits
Defined Benefit Plan Disclosure [Line Items]
Cash contributions benfit plan	$ 1,900	$ 1,800	$ 2,600	$ 2,500
Additional cash contribution remainder of the current year			700
Other postretirement benefits
Defined Benefit Plan Disclosure [Line Items]
Decrease in amendment benfit plan			10,200
Cash contributions benfit plan	1,000	$ 1,800	1,700	$ 2,500
Additional cash contribution remainder of the current year			500
Supplemental Retirement Benefit Plan
Defined Benefit Plan Disclosure [Line Items]
Annual benefits to be paid	$ 300		$ 300

Employee Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Pension benefits
Defined Benefit Plan Disclosure [Line Items]
Service Cost	$ 575	$ 550	$ 1,725	$ 1,649
Interest Cost	617	604	1,851	1,812
Expected Return on Assets	(724)	(615)	(2,171)	(1,844)
Amortization of Unrecognized Losses	408	387	1,224	1,162
Amortization of Unrecognized Prior Service Cost	2	2	7	7
Amortization of Transition Obligation
Net Periodic Benefit Cost	878	928	2,636	2,786
Other postretirement benefits
Defined Benefit Plan Disclosure [Line Items]
Service Cost	334	446	1,003	1,338
Interest Cost	399	467	1,196	1,401
Expected Return on Assets	(406)	(314)	(1,217)	(943)
Amortization of Unrecognized Losses	516	441	1,549	1,324
Amortization of Unrecognized Prior Service Cost	(432)		(1,296)
Amortization of Transition Obligation		33		101
Net Periodic Benefit Cost	$ 411	$ 1,073	$ 1,235	$ 3,221

Label	Element	Value
Inter-segment Elimination
Assets	us-gaap_Assets	$ (10,113,000)
Regulated
Assets	us-gaap_Assets	560,165,000
Non – Regulated
Assets	us-gaap_Assets	$ 11,674,000