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Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract] |
Schedule of Assumptions Used | Net periodic cost for the defined benefit plans and other postretirement benefits was calculated using the following weighted-average assumptions:
| Pension Benefits |  | Other Benefits
| 2014 |  | 2013 |  | 2012 |  | 2014 |  | 2013 |  | 2012
| % |  | % |  | % |  | % |  | % |  | %
Discount rate | 4.82 |  | 3.92 |  | 4.34 |  | 4.70 |  | 3.80 |  | 4.25
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
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
| 2014 |  | 2013 |  | 2014 |  | 2013
| % |  | % |  | % |  | %
Discount rate | 3.88 |  | 4.82 |  | 3.80 |  | 4.70
Rate of compensation increase | 4.00 |  | 4.00 |  | 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
| 2014 |  | 2013 |  | 2012 |  | 2014 |  | 2013 |  | 2012
Components of net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 3,938 |  |  | 4,594 |  |  | 4,288 |  |  | $ | 284 |  |  | 361 |  |  | 339 |
Interest cost | 6,098 |  |  | 5,393 |  |  | 5,349 |  |  | 508 |  |  | 508 |  |  | 452 |
Expected return on assets | (6,414 | ) |  | (5,289 | ) |  | (4,442 | ) |  | (268 | ) |  | (230 | ) |  | (151 | )
Amortization of transition obligation | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |
Amortization of prior service cost | 376 |  |  | 394 |  |  | 414 |  |  | 197 |  |  | 197 |  |  | 197 |
Recognized actuarial loss | 1,879 |  |  | 4,052 |  |  | 3,857 |  |  | 59 |  |  | 189 |  |  | 195 |
Net periodic benefit cost | $ | 5,877 |  |  | 9,144 |  |  | 9,466 |  |  | $ | 780 |  |  | 1,025 |  |  | 1,033 |
Schedule of Net Funded Status | The projected 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
| 2014 |  | 2013 |  | 2014 |  | 2013
Change in benefit obligation |  |  |  |  |  |  |
Benefit obligation at beginning of year | $ | 128,699 |  |  | 140,999 |  |  | $ | 10,976 |  |  | 12,243 |
Service cost | 3,938 |  |  | 4,594 |  |  | 284 |  |  | 361 |
Interest cost | 6,098 |  |  | 5,393 |  |  | 508 |  |  | 508 |
Actuarial (gain)/loss | 31,161 |  |  | (18,082 | ) |  | 2,322 |  |  | (1,829 | )
Benefits paid | (4,592 | ) |  | (4,205 | ) |  | (376 | ) |  | (307 | )
Benefit obligation at end of year | $ | 165,304 |  |  | 128,699 |  |  | $ | 13,714 |  |  | 10,976 |
Change in plan assets |  |  |  |  |  |  |
Fair value of assets at beginning of year | $ | 91,358 |  |  | 75,542 |  |  | $ | 3,995 |  |  | 3,478 |
Actual return on plan assets | 6,392 |  |  | 10,478 |  |  | 119 |  |  | 325 |
Employer contributions | 6,470 |  |  | 9,543 |  |  | 434 |  |  | 445 |
Benefits paid | (4,592 | ) |  | (4,205 | ) |  | (297 | ) |  | (253 | )
Fair value of plan assets at end of year | 99,628 |  |  | 91,358 |  |  | 4,251 |  |  | 3,995 |
Funded status at end of year | $ | (65,676 | ) |  | (37,341 | ) |  | $ | (9,463 | ) |  | (6,981 | )
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
| 2014 |  | 2013 |  | 2014 |  | 2013
Current liabilities | $ | 883 |  |  | 757 |  |  | $ | 69 |  |  | 68 |
Noncurrent liabilities | 64,793 |  |  | 36,584 |  |  | 9,394 |  |  | 6,913 |
| $ | 65,676 |  |  | 37,341 |  |  | $ | 9,463 |  |  | 6,981 |
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:
| 2014 |  | 2013
Funded status of obligation | $ | 75,139 |  |  | 44,322 |
Accrued benefit cost | (6,704 | ) |  | (7,030 | )
Amount to be recovered in future rates | 68,435 |  |  | 37,292 |
Tax gross-up | 47,059 |  |  | 25,657 |
Regulatory asset | $ | 115,494 |  |  | 62,949 |
Schedule of Estimated Amortization | The estimated amortization for the year ended December 31, 2015 is as follows:
| Pension Benefits |  | Other Benefits
Amortization of prior service cost | $ | 3,883 |  |  | 197 |
Amortization of loss | 376 |  |  | 214 |
Total | $ | 4,259 |  |  | 411 |
Schedule of Allocation of Plan Assets | The following tables summarize the fair values of plan assets by major categories as of December 31, 2014 and 2013:
|  |  |  |  | Fair Value Measurements at December 31, 2014
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 |  |  | $ | 6,811 |  |  | $ | 6,811 |  |  | $ | — |  |  | $ | — |
Actively Managed (a): |  |  |  |  |  |  |  |  |
All Cap Equity | Russell 3000 Value |  | 4,266 |  |  | 4,237 |  |  | 29 |  |  | — |
U.S. Large Cap Equity | Russell 1000, Russell 1000 Growth, Russell 1000 Value |  | 35,489 |  |  | 35,489 |  |  | — |  |  | — |
U.S. Mid Cap Equity | Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value |  | 6,069 |  |  | 6,069 |  |  | — |  |  | — |
U.S. Small Cap Equity | Russell 2000, Russell 2000 Growth, Russell 2000 Value, Russell 2500 |  | 4,982 |  |  | 4,982 |  |  | — |  |  | — |
Non-U.S. Large Cap Equity | MSCI EAFE |  | 4,758 |  |  | 4,758 |  |  | — |  |  | — |
REIT | NAREIT—Equity REIT's |  | 5,069 |  |  | — |  |  | 5,069 |  |  | — |
Fixed Income (b) | (b) |  | 36,435 |  |  | — |  |  | 36,435 |  |  | — |
Total |  |  | $ | 103,879 |  |  | $ | 62,346 |  |  | $ | 41,533 |  |  | $ | — |
___________________________________ 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, 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.
Plan assets for the years ended December 31 were as follows:
| Pension Benefits |  | Other Benefits
| 2014 |  | 2013 |  | 2014 |  | 2013
Fair value of assets at end of year: |  |  |  |  |  |  |
Debt securities | $ | 35,034 |  |  | 34,464 |  |  | $ | 1,401 |  |  | 1,427 |
| 35 | % |  | 38 | % |  | 33 | % |  | 36 | %
Equity securities | 58,286 |  |  | 48,442 |  |  | 2,347 |  |  | 1,893 |
| 59 | % |  | 53 | % |  | 55 | % |  | 47 | %
Cash and equivalents | 6,308 |  |  | 8,452 |  |  | 503 |  |  | 675 |
| 6 | % |  | 9 | % |  | 12 | % |  | 17 | %
Total | $ | 99,628 |  |  | 91,358 |  |  | $ | 4,251 |  |  | 3,995 |
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
2015 | $ | 5,282 |  |  | $ | 478 |
2016 | 5,600 |  |  | 515 |
2017 | 5,933 |  |  | 546 |
2018 | 6,312 |  |  | 580 |
2019 | 6,564 |  |  | 602 |
2020 - 2024 | 39,594 |  |  | 3,478 |

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