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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2014
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of income tax expense were:
| 2014 |  | 2013 |  | 2012
Current: |  |  |  |  |
Federal | $ | 50 |  |  | (525 | ) |  | — |
State | (1,146 | ) |  | 3,093 |  |  | 3,305 |
Deferred: |  |  |  |  |
Federal | 28,493 |  |  | 11,743 |  |  | 12,114 |
State | (2,426 | ) |  | (176 | ) |  | 123 |
| $ | 24,971 |  |  | 14,135 |  |  | 15,542 |
Schedule of Effective Income Tax Rate Reconciliation | The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $76,777, $36,519 and $37,860 in 2014, 2013 and 2012:
| 2014 |  | 2013 |  | 2012
“Expected” federal income tax | $ | 26,872 |  |  | 12,782 |  |  | 13,251 |
Increase (decrease) in taxes attributable to: |  |  |  |  |
State taxes, net of federal income tax benefit | 4,155 |  |  | 1,836 |  |  | 2,108 |
Dividend received deduction | (46 | ) |  | (60 | ) |  | (59 | )
Uncertain tax positions | — |  |  | (650 | ) |  | 82 |
Sales & Use Enterprise Zone Credit | (880 | ) |  | — |  |  | — |
Tangible Property Regulations | (5,127 | ) |  | — |  |  | — |
Other items, net | (3 | ) |  | 227 |  |  | 160 |
| $ | 24,971 |  |  | 14,135 |  |  | 15,542 |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax liability as of December 31 was as follows:
| 2014 |  | 2013
Deferred tax assets: |  |  |
Advances and contributions | $ | 16,212 |  |  | 15,598 |
Unamortized investment tax credit | 709 |  |  | 741 |
Pensions and postretirement benefits | 4,216 |  |  | 4,405 |
California franchise tax | — |  |  | 1,107 |
Net operating loss | 5,065 |  |  | 5,814 |
Other | 1,697 |  |  | 1,596 |
Total deferred tax assets | $ | 27,899 |  |  | 29,261 |
Deferred tax liabilities: |  |  |
Utility plant | $ | 150,662 |  |  | 125,706 |
Pension and postretirement benefits | 47,059 |  |  | 25,649 |
Investment in stock | 2,335 |  |  | 3,228 |
Deferred gain and other-property related | 11,695 |  |  | 13,107 |
Debt reacquisition costs | 443 |  |  | 496 |
Other | 1,211 |  |  | 1,811 |
Total deferred tax liabilities | $ | 213,405 |  |  | 169,997 |
Net deferred tax liabilities | $ | 185,506 |  |  | 140,736 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
Balance at December 31, 2013 | $ | 535 |
Increase related to tax positions taken during a prior year, including interest | 118 |
Reductions related to tax positions taken in a prior year, including interest | (4 | )
Balance at December 31, 2014 | $ | 649 |
Summary of Income Tax Examinations | SJW Corp. files U.S. federal income tax returns and income tax returns in various states. The Company is no longer subject to tax examination for fiscal years prior to 2012 for federal purposes and 2010 for state purposes. The open tax years for the jurisdictions in which SJW Corp. files are as follows:
Jurisdiction | Years Open
Federal | 2012 - 2013
California | 2010 - 2013
Arizona | 2010 - 2013
Connecticut | 2011 - 2013
Florida | 2011 - 2012
Tennessee | 2011 - 2013
Texas | 2010 - 2013

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c),(d)(2)-(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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