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Balancing and Memorandum Account Recovery Procedures | 9 Months Ended
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Sep. 30, 2015
Regulated Operations [Abstract] |
BALANCING AND MEMORANDUM ACCOUNT RECOVERY PROCEDURES | Balancing and Memorandum Account Recovery Procedures For California, the CPUC has established a balancing account mechanism for the purpose of tracking the under-collection or over-collection associated with expense changes and the revenue authorized by the CPUC to offset those expense changes. San Jose Water Company also maintains memorandum accounts to track revenue impacts due to catastrophic events, unforeseen water quality expenses related to new federal and state water quality standards, energy efficiency, cost of capital, any revenue requirement impact of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, and other approved activities or as directed by the CPUC. Balancing and memorandum accounts are recognized by San Jose Water Company when it is probable that future recovery of previously incurred costs or future refunds that are to be credited to customers will occur through the ratemaking process. In addition, in the case of special revenue programs such as the MCRAMA, San Jose Water Company follows the requirements of ASC Topic 980 subtopic 605-25 in determining revenue recognition. In assessing the probability criteria for balancing and memorandum accounts between general rate cases, San Jose Water Company considers evidence that may exist prior to CPUC authorization that would satisfy ASC Topic 980 subtopic 340-25 recognition criteria. Such evidence may include regulatory rules and decisions, past practices, and other facts and circumstances that would indicate that recovery or refund is probable. When such evidence provides sufficient support for balance recognition, the balances are recorded in SJW Corp.'s financial statements. San Jose Water Company has met the recognition requirements for certain of its balancing and memorandum accounts and, as such, amounts subject to balancing and memorandum accounts and revenue, regulatory assets and regulatory liability changed as follows:
| Three months ended September 30, 2015 |  | Three months ended September 30, 2014
Beginning Balance |  | Revenue Increase(Reduction) |  | Refunds (Collections) |  | Ending Balance |  | Beginning Balance |  | Revenue Increase(Reduction) |  | Refunds (Collections) |  | Ending Balance
Memorandum accounts | $ | (229 | ) |  | 301 |  |  | 150 |  |  | 222 |  |  | $ | (1,511 | ) |  | (154 | ) |  | 23 |  |  | (1,642 | )
Balancing accounts, net assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Water supply costs | 1,070 |  |  | 2,153 |  |  | (32 | ) |  | 3,191 |  |  | (1,221 | ) |  | 2,477 |  |  | (17 | ) |  | 1,239 |
Pension | 140 |  |  | (231 | ) |  | (230 | ) |  | (321 | ) |  | 9,672 |  |  | (6,625 | ) |  | (123 | ) |  | 2,924 |
2012 General Rate Case true-up | 40,367 |  |  | — |  |  | (3,813 | ) |  | 36,554 |  |  | — |  |  | 46,456 |  |  | — |  |  | 46,456 |
All others | 1,453 |  |  | (88 | ) |  | (17 | ) |  | 1,348 |  |  | 1,858 |  |  | (81 | ) |  | (9 | ) |  | 1,768 |
Total balancing accounts | $ | 43,030 |  |  | 1,834 |  |  | (4,092 | ) |  | 40,772 |  |  | $ | 10,309 |  |  | 42,227 |  |  | (149 | ) |  | 52,387 |
Total balancing and memorandum accounts, net assets | $ | 42,801 |  |  | 2,135 |  |  | (3,942 | ) |  | 40,994 |  |  | $ | 8,798 |  |  | 42,073 |  |  | (126 | ) |  | 50,745 |
Balancing account, liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Drought surcharges | 80 |  |  | — |  |  | 6,333 |  |  | 6,413 |  |  | — |  |  | — |  |  | — |  |  | — |
Total balancing account, liability | $ | 80 |  |  | — |  |  | 6,333 |  |  | 6,413 |  |  | $ | — |  |  | — |  |  | — |  |  | — |
| Nine months ended September 30, 2015 |  | Nine months ended September 30, 2014
Beginning Balance |  | Revenue Increase(Reduction) |  | Refunds (Collections) |  | Ending Balance |  | Beginning Balance |  | Revenue Increase(Reduction) |  | Refunds (Collections) |  | Ending Balance
Memorandum accounts | $ | (1,377 | ) |  | 1,122 |  |  | 477 |  |  | 222 |  |  | $ | (1,895 | ) |  | 230 |  |  | 23 |  |  | (1,642 | )
Balancing accounts, net assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Water supply costs | 890 |  |  | 2,445 |  |  | (144 | ) |  | 3,191 |  |  | (2,378 | ) |  | 3,634 |  |  | (17 | ) |  | 1,239 |
Pension | 1,412 |  |  | (692 | ) |  | (1,041 | ) |  | (321 | ) |  | 9,734 |  |  | (6,687 | ) |  | (123 | ) |  | 2,924 |
2012 General Rate Case true-up | 44,400 |  |  | 1,937 |  |  | (9,783 | ) |  | 36,554 |  |  | — |  |  | 46,456 |  |  | — |  |  | 46,456 |
All others | 1,735 |  |  | (310 | ) |  | (77 | ) |  | 1,348 |  |  | 2,229 |  |  | (452 | ) |  | (9 | ) |  | 1,768 |
Total balancing accounts | $ | 48,437 |  |  | 3,380 |  |  | (11,045 | ) |  | 40,772 |  |  | $ | 9,585 |  |  | 42,951 |  |  | (149 | ) |  | 52,387 |
Total balancing and memorandum accounts, net assets | $ | 47,060 |  |  | 4,502 |  |  | (10,568 | ) |  | 40,994 |  |  | $ | 7,690 |  |  | 43,181 |  |  | (126 | ) |  | 50,745 |
Balancing account, liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Drought surcharges | — |  |  | — |  |  | 6,413 |  |  | 6,413 |  |  | — |  |  | — |  |  | — |  |  | — |
Total balancing account, liability | $ | — |  |  | — |  |  | 6,413 |  |  | 6,413 |  |  | $ | — |  |  | — |  |  | — |  |  | — |
San Jose Water Company's request to extend the interim rate period to end on the effective date of 2014 rates from August 15, 2014 to September 28, 2014, and recover the remaining cumulative balance of $1,937 in that period was authorized and became effective May 6, 2015. As such, San Jose Water Company recorded $1,937 of revenue which has been included in the 2012 General Rate Case true-up row in the table above. As of September 30, 2015, the total balance in San Jose Water Company's balancing and memorandum accounts combined, including interest, that has not been recorded into the financial statements was a net under-collection of $22,227, of which the majority relates to the MCRAMA and MCMA. All balancing accounts and memorandum-type accounts not included for recovery or refund in the current general rate case will be reviewed by the CPUC in San Jose Water Company's next general rate case or at the time an individual account reaches a threshold of 2% of authorized revenue, whichever occurs first. On March 26, 2015, San Jose Water Company filed Advice Letter No. 468 with the CPUC requesting authorization to recover the $9,567 under-collection accumulated in the MCRAMA during the period April 1, 2014 through December 31, 2014. For further discussion, please see Note 8.

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