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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2016
Accounting Policies [Abstract] |
Property, Plant and Equipment | The major components of depreciable plant and equipment as of December 31, 2016 and 2015 are as follows:
| 2016 |  | 2015
Equipment | $ | 269,734 |  |  | 254,940 |
Transmission and distribution | 1,204,520 |  |  | 1,108,659 |
Office buildings and other structures | 79,762 |  |  | 74,722 |
Total depreciable plant and equipment | $ | 1,554,016 |  |  | 1,438,321 |
Depreciation is computed using the straight-line method over the estimated service lives of the assets, ranging from 5 to 75 years. The estimated service lives of depreciable plant and equipment are as follows:
| Useful Lives
Equipment | 5 to 35 years
Transmission and distribution plant | 35 to 75 years
Office buildings and other structures | 7 to 50 years
Schedule of Real Estate Investments | The major components of real estate investments as of December 31, 2016 and 2015 are as follows:
| 2016 |  | 2015
Land | $ | 15,218 |  |  | 17,297 |
Buildings and improvements | 46,826 |  |  | 57,015 |
Intangibles | 149 |  |  | 149 |
Total real estate investment | $ | 62,193 |  |  | 74,461 |
Depreciation on real estate investments is computed using the straight-line method over the estimated useful lives of the assets, ranging from 7 to 39 years. The estimated service lives of depreciable real estate investments are as follows:
| Useful Lives
Buildings and improvements | 7 to 39 years
Intangibles | 7 to 12 years
Schedule of Future Minimum Rental Payments for Operating Leases | The following schedule shows the future minimum rental payments to be received from third parties under operating leases that have remaining noncancelable lease terms in excess of one year as of December 31, 2016:
Year ending December 31: | Rental Revenue
2017 | $ | 4,753 |
2018 | 3,924 |
2019 | 3,609 |
2020 | 3,302 |
2021 | 2,441 |
Thereafter | 7,947 |
Schedule of Balancing and Memorandum Accounts | San Jose Water Company met the recognition requirements for certain of its balancing and memorandum accounts and certain amounts subject to balancing and memorandum accounts and recorded revenue and regulatory assets as follows:
| For the year ended December 31, 2016
Beginning Balance |  | Revenue Increase (Reduction) |  | Refunds (Collections) |  | Surcharge Offset |  | Ending Balance
Memorandum accounts: |  |  |  |  |  |  |  |  |
2014 WCMA | $ | 2,944 |  |  | 188 |  |  | (3,132 | ) |  | — |  |  | — |
2015 WCMA | 5,372 |  |  | 211 |  |  | (3,994 | ) |  | — |  |  | 1,589 |
2016 WCMA | — |  |  | 16,708 |  |  | — |  |  | (16,708 | ) |  | — |
All others | 594 |  |  | 1,756 |  |  | 418 |  |  | — |  |  | 2,768 |
Total memorandum accounts | $ | 8,910 |  |  | 18,863 |  |  | (6,708 | ) |  | (16,708 | ) |  | 4,357 |
Balancing accounts: |  |  |  |  |  |  |  |  |
Water supply costs | 2,771 |  |  | 1,620 |  |  | 799 |  |  | — |  |  | 5,190 |
Drought surcharges | (359 | ) |  | — |  |  | (24,037 | ) |  | 16,708 |  |  | (7,688 | )
Pension | (552 | ) |  | 1,120 |  |  | (2,577 | ) |  | — |  |  | (2,009 | )
2012 General Rate Case true-up | 33,070 |  |  | — |  |  | (12,388 | ) |  | — |  |  | 20,682 |
2015 General Rate Case true-up | — |  |  | 8,767 |  |  | (3,239 | ) |  | — |  |  | 5,528 |
All others | 1,366 |  |  | (483 | ) |  | (1,034 | ) |  | — |  |  | (151 | )
Total balancing accounts | $ | 36,296 |  |  | 11,024 |  |  | (42,476 | ) |  | 16,708 |  |  | 21,552 |
Total | $ | 45,206 |  |  | 29,887 |  |  | (49,184 | ) |  | — |  |  | 25,909 |
| For the year ended December 31, 2015
Beginning Balance |  | Revenue Increase (Reduction) |  | Refunds (Collections) |  | Surcharge Offset |  | Ending Balance
Memorandum accounts: |  |  |  |  |  |  |  |  |
2014 WCMA | $ | — |  |  | 2,981 |  |  | (37 | ) |  | — |  |  | 2,944 |
2015 WCMA | — |  |  | 17,511 |  |  | — |  |  | (12,139 | ) |  | 5,372 |
All others | (1,377 | ) |  | 1,494 |  |  | 477 |  |  | — |  |  | 594 |
Total memorandum accounts | $ | (1,377 | ) |  | 21,986 |  |  | 440 |  |  | (12,139 | ) |  | 8,910 |
Balancing accounts: |  |  |  |  |  |  |  |  |
Water supply costs | 890 |  |  | 2,025 |  |  | (144 | ) |  | — |  |  | 2,771 |
Drought surcharges | — |  |  | — |  |  | (12,498 | ) |  | 12,139 |  |  | (359 | )
Pension | 1,412 |  |  | (924 | ) |  | (1,040 | ) |  | — |  |  | (552 | )
2012 General Rate Case true-up | 44,400 |  |  | 1,937 |  |  | (13,267 | ) |  | — |  |  | 33,070 |
All others | 1,736 |  |  | (293 | ) |  | (77 | ) |  | — |  |  | 1,366 |
Total balancing accounts | $ | 48,438 |  |  | 2,745 |  |  | (27,026 | ) |  | 12,139 |  |  | 36,296 |
Total | $ | 47,061 |  |  | 24,731 |  |  | (26,586 | ) |  | — |  |  | 45,206 |
| For the year ended December 31, 2014
Beginning Balance |  | Revenue Increase (Reduction) |  | Refunds (Collections) |  | Surcharge Offset |  | Ending Balance
Memorandum accounts: |  |  |  |  |  |  |  |  |
All others | $ | (1,896 | ) |  | 341 |  |  | 178 |  |  | — |  |  | (1,377 | )
Total memorandum accounts | $ | (1,896 | ) |  | 341 |  |  | 178 |  |  | — |  |  | (1,377 | )
Balancing accounts: |  |  |  |  |  |  |  |  |
Water supply costs | (2,378 | ) |  | 3,353 |  |  | (85 | ) |  | — |  |  | 890 |
Pension | 9,734 |  |  | (7,705 | ) |  | (617 | ) |  | — |  |  | 1,412 |
2012 General Rate Case true-up | — |  |  | 46,456 |  |  | (2,056 | ) |  | — |  |  | 44,400 |
All others | 2,229 |  |  | (447 | ) |  | (46 | ) |  | — |  |  | 1,736 |
Total balancing accounts | $ | 9,585 |  |  | 41,657 |  |  | (2,804 | ) |  | — |  |  | 48,438 |
Total | $ | 7,689 |  |  | 41,998 |  |  | (2,626 | ) |  | — |  |  | 47,061 |
Schedule of Regulatory Assets and Liabilities | Regulatory assets and liabilities are comprised of the following as of December 31:
| 2016 |  | 2015
Regulatory assets: |  |  |
Income tax temporary differences, net | $ | 10,139 |  |  | 8,184 |
Postretirement pensions and other medical benefits | 109,795 |  |  | 109,168 |
Balancing and memorandum accounts, net | 25,909 |  |  | 45,206 |
Other, net | 5,930 |  |  | 6,005 |
Total regulatory assets, net in Consolidated Balance Sheets | $ | 151,773 |  |  | 168,563 |
Less: current regulatory asset, net | 16,064 |  |  | 16,542 |
Total regulatory assets, net, less current portion | $ | 135,709 |  |  | 152,021 |
Schedule of Estimated Refunds of Advances for Construction and Contributions in Aid of Construction | Estimated refunds for the next five years and thereafter are shown below:
| Estimated Refunds
2017 | $ | 2,726 |
2018 | 2,726 |
2019 | 2,726 |
2020 | 2,726 |
2021 | 2,726 |
Thereafter | 54,251 |
Schedule of Asset Retirement Obligations | For the years ended December 31, 2016 and 2015, the asset retirement obligation is as follows:
| 2016 |  | 2015
Retirement obligation | $ | 4,835 |  |  | 4,249 |
Discount rate | 6 | % |  | 6 | %
Present value, recorded as a liability | 1,966 |  |  | 1,961 |
Deferred tax | 1,352 |  |  | 1,348 |
Regulatory asset | $ | 3,318 |  |  | 3,309 |

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