San Jose Water Company met the recognition requirements for certain of its balancing and memorandum accounts and certain amounts subject to balancing and memorandum accounts and increased revenue and regulatory assets as follows:



	Three months ended September 30, 2014									Three months ended September 30, 2013
	Beginning Balance			Revenue Increase(Reduction)		Refunds (Collections)		Ending Balance		Beginning Balance			Revenue Increase(Reduction)		Refunds (Collections)	Ending Balance

Memorandum accounts	$	(1,511	)	(154	)	23		(1,642	)	$	(1,558	)	(279	)	—	(1,837	)

Balancing accounts:
Water supply costs	(1,221		)	2,477		(17	)	1,239		(1,833		)	679		—	(1,154	)
Pension	9,672			(6,625	)	(123	)	2,924		8,307			825		—	9,132
2012 General Rate Case true-up	—			46,456		—		46,456		—			—		—	—
All others	1,858			(81	)	(9	)	1,768		1,314			536		—	1,850
Total balancing accounts	$	10,309		42,227		(149	)	52,387		$	7,788		2,040		—	9,828

Total	$	8,798		42,073		(126	)	50,745		$	6,230		1,761		—	7,991



	Nine months ended September 30, 2014									Nine months ended September 30, 2013
	Beginning Balance			Revenue Increase(Reduction)		Refunds (Collections)		Ending Balance		Beginning Balance			Revenue Increase(Reduction)	Refunds (Collections)		Ending Balance

Memorandum accounts	$	(1,895	)	230		23		(1,642	)	$	(1,887	)	928	(878	)	(1,837	)

Balancing accounts:
Water supply costs	(2,378		)	3,634		(17	)	1,239		(1,590		)	436	—		(1,154	)
Pension	9,734			(6,687	)	(123	)	2,924		6,657			2,475	—		9,132
2012 General Rate Case true-up	—			46,456		—		46,456		—			—	—		—
All others	2,229			(452	)	(9	)	1,768		369			1,481	—		1,850
Total balancing accounts	$	9,585		42,951		(149	)	52,387		$	5,436		4,392	—		9,828

Total	$	7,690		43,181		(126	)	50,745		$	3,549		5,320	(878	)	7,991