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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of income tax expense (benefit) | Income tax expense (benefit) consisted of the following:
| Federal |  | State |  | Total
2021 |  |  |  |  |
Current | $ | — |  |  | $ | 3,446 |  |  | $ | 3,446 |
Deferred | 3,322 |  |  | (2,676) |  |  | 646 |
Total income tax | $ | 3,322 |  |  | $ | 770 |  |  | $ | 4,092 |
2020 |  |  |  |  |
Current | $ | — |  |  | $ | 3 |  |  | $ | 3 |
Deferred | 14,692 |  |  | (2,677) |  |  | 12,015 |
Total income tax | $ | 14,692 |  |  | $ | (2,674) |  |  | $ | 12,018 |
2019 |  |  |  |  |
Current | $ | — |  |  | $ | 3 |  |  | $ | 3 |
Deferred | 15,582 |  |  | 2,086 |  |  | 17,668 |
Total income tax | $ | 15,582 |  |  | $ | 2,089 |  |  | $ | 17,671 |
Schedule of difference between the total income tax expense and computed tax expense | The difference between the recorded and the statutory income tax expense is reconciled in the table below:
| 2021 |  | 2020 |  | 2019
Statutory income tax | $ | 22,065 |  |  | $ | 22,858 |  |  | $ | 16,965 |
Increase (reduction) in taxes due to: |  |  |  |  |
State income taxes net of federal tax benefit | 7,334 |  |  | 7,598 |  |  | 5,639 |
Effect of regulatory treatment of fixed asset differences | (6,327) |  |  | (9,201) |  |  | (3,696) |
Investment tax credits | (74) |  |  | (74) |  |  | (74) |
AFUDC equity | (891) |  |  | (1,392) |  |  | (1,870) |
Stock based stock compensation | 791 |  |  | 523 |  |  | 302 |
TCJA refund | (19,417) |  |  | (9,470) |  |  | — |
Other | 611 |  |  | 1,176 |  |  | 405 |
Total income tax | $ | 4,092 |  |  | $ | 12,018 |  |  | $ | 17,671 |
Schedule of tax effects of differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities | The deferred tax assets and deferred tax liabilities as of December 31, 2021 and 2020, are presented in the following table:
| 2021 |  | 2020
Deferred tax assets: |  |  |
Developer deposits for contributions in aid of construction | $ | 31,777 |  |  | $ | 29,491 |
Net operating loss carryforward and tax credits | 24,908 |  |  | 37,326 |
Pension liability | 13,570 |  |  | 12,031 |
Income tax regulatory liability | 26,565 |  |  | 41,151 |
Operating leases liabilities | 4,310 |  |  | 4,372 |
Other | 2,439 |  |  | 2,812 |
Total deferred tax assets | 103,569 |  |  | 127,183 |
Deferred tax liabilities: |  |  |
Property related basis and depreciation differences | 362,139 |  |  | 350,923 |
WRAM/MCBA and interim rates balancing accounts | 22,124 |  |  | 39,107 |
Operating lease-right to use asset | 4,286 |  |  | 4,362 |
Other | 13,965 |  |  | 8,823 |
Total deferred tax liabilities | 402,514 |  |  | 403,215 |
Net deferred tax liabilities | $ | 298,945 |  |  | $ | 276,032 |
Schedule of reconciliation of changes in unrecognized tax benefits | The following table reconciles the changes in unrecognized tax benefits for the periods ended December 31 2021, 2020, and 2019:
| 2021 |  | 2020 |  | 2019
Balance at beginning of year | $ | 13,960 |  |  | $ | 11,008 |  |  | $ | 9,716 |
Additions for tax positions taken during current year | 1,890 |  |  | 2,952 |  |  | 1,292 |
Balance at end of year | $ | 15,850 |  |  | $ | 13,960 |  |  | $ | 11,008 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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