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



	Three months ended June 30, 2015									Three months ended June 30, 2014
	Beginning Balance			Revenue Increase(Reduction)		Refunds (Collections)		Ending Balance		Beginning Balance			Revenue Increase(Reduction)		Refunds (Collections)	Ending Balance

Memorandum accounts	$	(789	)	397		163		(229	)	$	(1,699	)	187		—	(1,512	)

Balancing accounts:
Water supply costs	825			304		(59	)	1,070		(2,772		)	1,551		—	(1,221	)
Pension	423			143		(427	)	139		9,765			(92	)	—	9,673
Drought surcharges	—			—		(80	)	(80	)	—			—		—	—
2012 General Rate Case true-up	43,517			61		(3,211	)	40,367		—			—		—	—
All others	1,593			(108	)	(32	)	1,453		1,985			(127	)	—	1,858
Total balancing accounts	$	46,358		400		(3,809	)	42,949		$	8,978		1,332		—	10,310

Total	$	45,569		797		(3,646	)	42,720		$	7,279		1,519		—	8,798



	Six months ended June 30, 2015									Six months ended June 30, 2014
	Beginning Balance			Revenue Increase(Reduction)		Refunds (Collections)		Ending Balance		Beginning Balance			Revenue Increase(Reduction)		Refunds (Collections)	Ending Balance

Memorandum accounts	$	(1,377	)	821		327		(229	)	$	(1,896	)	384		—	(1,512	)

Balancing accounts:
Water supply costs	890			292		(112	)	1,070		(2,378		)	1,157		—	(1,221	)
Pension	1,412			(463	)	(810	)	139		9,734			(61	)	—	9,673
Drought surcharges	—			—		(80	)	(80	)	—			—		—	—
2012 General Rate Case true-up	44,400			1,937		(5,970	)	40,367		—			—		—	—
All others	1,736			(223	)	(60	)	1,453		2,229			(371	)	—	1,858
Total balancing accounts	$	48,438		1,543		(7,032	)	42,949		$	9,585		725		—	10,310

Total	$	47,061		2,364		(6,705	)	42,720		$	7,689		1,109		—	8,798