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Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract] |
Schedule of Assumptions Used | Benefit obligations for the defined benefit plans and other postretirement benefits were calculated using the following weighted-average assumptions as of December 31:
| Pension Benefits |  | Other Benefits
| 2013 |  | 2012 |  | 2013 |  | 2012
| % |  | % |  | % |  | %
Discount rate | 4.82 |  | 3.92 |  | 4.70 |  | 3.80
Rate of compensation increase | 4.00 |  | 4.00 |  | N/A |  | N/A
Net periodic cost for the defined benefit plans and other postretirement benefits was calculated using the following weighted-average assumptions:
| Pension Benefits |  | Other Benefits
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
| % |  | % |  | % |  | % |  | % |  | %
Discount rate | 3.92 |  | 4.34 |  | 5.48 |  | 3.80 |  | 4.25 |  | 5.40
Expected return on plan assets | 7.00 |  | 7.00 |  | 7.00 |  | 7.00 |  | 7.00 |  | 7.00
Rate of compensation increase | 4.00 |  | 4.00 |  | 4.00 |  | N/A |  | N/A |  | N/A
Schedule of Net Benefit Costs | Net periodic costs for the defined benefit plans and other postretirement benefits for the years ended December 31 was as follows:
| Pension Benefits |  | Other Benefits
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Components of net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 4,594 |  |  | 4,288 |  |  | 3,516 |  |  | $ | 361 |  |  | 339 |  |  | 273 |
Interest cost | 5,393 |  |  | 5,349 |  |  | 5,313 |  |  | 508 |  |  | 452 |  |  | 467 |
Expected return on assets | (5,289 | ) |  | (4,442 | ) |  | (4,289 | ) |  | (230 | ) |  | (151 | ) |  | (129 | )
Amortization of transition obligation | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 57 |
Amortization of prior service cost | 394 |  |  | 414 |  |  | 450 |  |  | 197 |  |  | 197 |  |  | 197 |
Recognized actuarial loss | 4,052 |  |  | 3,857 |  |  | 2,147 |  |  | 189 |  |  | 195 |  |  | 96 |
Net periodic benefit cost | $ | 9,144 |  |  | 9,466 |  |  | 7,137 |  |  | $ | 1,025 |  |  | 1,033 |  |  | 961 |
Schedule of Net Funded Status | The actuarial present value of benefit obligations and the funded status of San Jose Water Company's defined benefit pension and other postretirement plans as of December 31 were as follows:
| Pension Benefits |  | Other Benefits
| 2013 |  | 2012 |  | 2013 |  | 2012
Change in benefit obligation |  |  |  |  |  |  |
Benefit obligation at beginning of year | $ | 140,999 |  |  | 123,904 |  |  | $ | 12,243 |  |  | 10,796 |
Service cost | 4,594 |  |  | 4,288 |  |  | 361 |  |  | 339 |
Interest cost | 5,393 |  |  | 5,349 |  |  | 508 |  |  | 452 |
Actuarial (gain)/loss | (18,082 | ) |  | 11,090 |  |  | (1,829 | ) |  | 994 |
Benefits paid | (4,205 | ) |  | (3,632 | ) |  | (307 | ) |  | (338 | )
Benefit obligation at end of year | $ | 128,699 |  |  | 140,999 |  |  | $ | 10,976 |  |  | 12,243 |
Change in plan assets |  |  |  |  |  |  |
Fair value of assets at beginning of year | $ | 75,542 |  |  | 62,763 |  |  | $ | 3,478 |  |  | 2,321 |
Actual return on plan assets | 10,478 |  |  | 6,645 |  |  | 325 |  |  | 838 |
Employer contributions | 9,543 |  |  | 9,766 |  |  | 445 |  |  | 596 |
Benefits paid | (4,205 | ) |  | (3,632 | ) |  | (253 | ) |  | (277 | )
Fair value of plan assets at end of year | 91,358 |  |  | 75,542 |  |  | 3,995 |  |  | 3,478 |
Funded status at end of year | $ | (37,341 | ) |  | (65,457 | ) |  | $ | (6,981 | ) |  | (8,765 | )
Schedule of Amounts Recognized in Balance Sheet | The amounts recognized on the balance sheet as of December 31 were as follows:
| Pension Benefits |  | Other Benefits
| 2013 |  | 2012 |  | 2013 |  | 2012
Current liabilities | $ | 757 |  |  | 737 |  |  | $ | 68 |  |  | 60 |
Noncurrent liabilities | 36,584 |  |  | 64,720 |  |  | 6,913 |  |  | 8,705 |
| $ | 37,341 |  |  | 65,457 |  |  | $ | 6,981 |  |  | 8,765 |
Schedule of Regulatory Asset Recorded on the Projected Benefit Obligation of the Postretirement Benefit Plans | San Jose Water Company recorded a regulatory asset, including a gross-up for taxes, on the projected benefit obligation of the postretirement benefit plans as follows:
| 2013 |  | 2012
Funded status of obligation | $ | 44,322 |  |  | 74,222 |
Accrued benefit cost | (7,030 | ) |  | (6,904 | )
Amount to be recovered in future rates | 37,292 |  |  | 67,318 |
Tax gross-up | 25,657 |  |  | 46,315 |
Regulatory asset | $ | 62,949 |  |  | 113,633 |
Schedule of Estimated Amortization | The estimated amortization for the year ended December 31, 2014 is as follows:
| Pension Benefits |  | Other Benefits
Amortization of prior service cost | $ | 376 |  |  | 198 |
Amortization of loss | 1,757 |  |  | 57 |
Total | $ | 2,133 |  |  | 255 |
Schedule of Allocation of Plan Assets | Plan assets for the years ended December 31 were as follows:
| Pension Benefits |  | Other Benefits
| 2013 |  | 2012 |  | 2013 |  | 2012
Fair value of assets at end of year: |  |  |  |  |  |  |
Debt securities | $ | 34,464 |  |  | 33,922 |  |  | $ | 1,427 |  |  | 1,168 |
| 38 | % |  | 45 | % |  | 36 | % |  | 33 | %
Equity securities | 48,442 |  |  | 35,352 |  |  | 1,893 |  |  | 1,522 |
| 53 | % |  | 47 | % |  | 47 | % |  | 44 | %
Cash and equivalents | 8,452 |  |  | 6,268 |  |  | 675 |  |  | 788 |
| 9 | % |  | 8 | % |  | 17 | % |  | 23 | %
Total | $ | 91,358 |  |  | 75,542 |  |  | $ | 3,995 |  |  | 3,478 |
The following tables summarize the fair values of plan assets by major categories as of December 31, 2013 and 2012:
|  |  |  |  | Fair Value Measurements at December 31, 2013
Asset Category | Benchmark |  | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Cash and cash equivalents |  |  | $ | 9,127 |  |  | $ | 9,127 |  |  | $ | — |  |  | $ | — |
Actively Managed (a): |  |  |  |  |  |  |  |  |
All Cap Equity | Russell 3000 Value |  | 283 |  |  | 266 |  |  | 17 |  |  | — |
U.S. Large Cap Equity | Russell 1000, Russell 1000 Growth, Russell 1000 Value |  | 32,286 |  |  | 32,286 |  |  | — |  |  | — |
U.S. Mid Cap Equity | Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value |  | 5,551 |  |  | 5,551 |  |  | — |  |  | — |
U.S. Small Cap Equity | Russell 2000, Russell 2000 Growth, Russell 2000 Value |  | 3,236 |  |  | 3,236 |  |  | — |  |  | — |
Non-U.S. Large Cap Equity | MSCI EAFE |  | 5,066 |  |  | 5,066 |  |  | — |  |  | — |
REIT | NAREIT—Equity REIT's |  | 3,913 |  |  | — |  |  | 3,913 |  |  | — |
Fixed Income (b) | (b) |  | 35,891 |  |  | — |  |  | 35,891 |  |  | — |
Total |  |  | $ | 95,353 |  |  | $ | 55,532 |  |  | $ | 39,821 |  |  | $ | — |
___________________________________ The Plan has a current target allocation of 55% invested in a diversified array of equity securities to provide long-term capital appreciation and 45% invested in a diversified array of fixed income securities to provide preservation of capital plus generation of income.
(a) | Actively managed portfolio of securities with the goal to exceed the stated benchmark performance.
(b) | Actively managed portfolio of fixed income securities with the goal to exceed the Barclays 1-5 Year Government/Credit, Barclays Intermediate Government/Credit, and Merrill Lynch Preferred Stock Fixed Rate.
|  |  |  |  | Fair Value Measurements at December 31, 2012
Asset Category | Benchmark |  | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Cash and cash equivalents |  |  | $ | 7,056 |  |  | $ | 7,056 |  |  | $ | — |  |  | $ | — |
Actively Managed (a): |  |  |  |  |  |  |  |  |
U.S. Large Cap Equity | Russell 1000, Russell 1000 Growth, Russell 1000 Value |  | 22,749 |  |  | 22,749 |  |  | — |  |  | — |
U.S. Mid Cap Equity | Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value |  | 3,989 |  |  | 3,989 |  |  | — |  |  | — |
U.S. Small Cap Equity | Russell 2000, Russell 2000 Growth, Russell 2000 Value |  | 2,174 |  |  | 2,174 |  |  | — |  |  | — |
Non-U.S. Large Cap Equity | MSCI EAFE |  | 4,169 |  |  | 4,169 |  |  | — |  |  | — |
REIT | NAREIT—Equity REIT's |  | 3,792 |  |  | — |  |  | 3,792 |  |  | — |
Fixed Income (b) | (b) |  | 35,091 |  |  | — |  |  | 35,091 |  |  | — |
Total |  |  | $ | 79,020 |  |  | $ | 40,137 |  |  | $ | 38,883 |  |  | $ | — |
___________________________________ The Plan has a current target allocation of 55% invested in a diversified array of equity securities to provide long-term capital appreciation and 45% invested in a diversified array of fixed income securities to provide preservation of capital plus generation of income.
(a) | Actively managed portfolio of securities with the goal to exceed the stated benchmark performance.
(b) | Actively managed portfolio of fixed income securities with the goal to exceed the Barclays 1-5 Year Government/Credit, Barclays Intermediate Government/Credit, and Merrill Lynch Preferred Stock Fixed Rate.
Schedule of Expected Benefit Payments | Benefits expected to be paid in the next five years and in the aggregate for the five years thereafter are:
| Pension Plan |  | Other Postretirement Benefit Plan
2014 | $ | 4,715 |  |  | $ | 438 |
2015 | 5,013 |  |  | 475 |
2016 | 5,380 |  |  | 509 |
2017 | 5,726 |  |  | 539 |
2018 | 6,074 |  |  | 577 |
2019 - 2023 | 36,555 |  |  | 3,287 |

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