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Balancing and Memorandum Account Recovery Procedures (Tables)
 9 Months Ended
Sep. 30, 2015
Regulated Operations [Abstract]  
Public Utilities General Disclosures
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

 
$
—

 
—

 
—

 
—