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Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract] |
Schedule of Assumptions Used | Benefit obligations for the defined benefit plans and other postretirement benefits were calculated using the following weighted-average assumptions as of December 31:
| Pension Benefits |  | Other Benefits
| 2016 |  | 2015 |  | 2016 |  | 2015
| % |  | % |  | % |  | %
Discount rate | 4.04 |  | 4.24 |  | 3.93 |  | 4.10
Rate of compensation increase | 4.00 |  | 4.00 |  | N/A |  | N/A
Net periodic cost for the defined benefit plans and other postretirement benefits was calculated using the following weighted-average assumptions:
| Pension Benefits |  | Other Benefits
| 2016 |  | 2015 |  | 2014 |  | 2016 |  | 2015 |  | 2014
| % |  | % |  | % |  | % |  | % |  | %
Discount rate | 4.24 |  | 3.88 |  | 4.82 |  | 4.10 |  | 3.80 |  | 4.70
Expected return on plan assets | 7.00 |  | 7.00 |  | 7.00 |  | 7.00 |  | 7.00 |  | 7.00
Rate of compensation increase | 4.00 |  | 4.00 |  | 4.00 |  | N/A |  | N/A |  | N/A
Schedule of Net Benefit Costs | Net periodic costs for the defined benefit plans and other postretirement benefits for the years ended December 31 was as follows:
| Pension Benefits |  | Other Benefits
| 2016 |  | 2015 |  | 2014 |  | 2016 |  | 2015 |  | 2014
Components of net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 4,447 |  |  | 5,072 |  |  | 3,938 |  |  | $ | 527 |  |  | 379 |  |  | 284 |
Interest cost | 6,830 |  |  | 6,342 |  |  | 6,098 |  |  | 655 |  |  | 504 |  |  | 508 |
Expected return on assets | (7,288 | ) |  | (6,984 | ) |  | (6,414 | ) |  | (292 | ) |  | (283 | ) |  | (268 | )
Amortization of prior service cost | 376 |  |  | 376 |  |  | 376 |  |  | 197 |  |  | 197 |  |  | 197 |
Recognized actuarial loss | 3,527 |  |  | 4,005 |  |  | 1,879 |  |  | 316 |  |  | 188 |  |  | 59 |
Net periodic benefit cost | $ | 7,892 |  |  | 8,811 |  |  | 5,877 |  |  | $ | 1,403 |  |  | 985 |  |  | 780 |
Schedule of Net Funded Status | The projected benefit obligations and the funded status of San Jose Water Company’s defined benefit pension and other postretirement plans as of December 31 were as follows:
| Pension Benefits |  | Other Benefits
| 2016 |  | 2015 |  | 2016 |  | 2015
Change in benefit obligation |  |  |  |  |  |  |
Benefit obligation at beginning of year | $ | 164,268 |  |  | 165,304 |  |  | $ | 16,420 |  |  | 13,714 |
Service cost | 4,447 |  |  | 5,072 |  |  | 527 |  |  | 379 |
Interest cost | 6,830 |  |  | 6,342 |  |  | 655 |  |  | 504 |
Actuarial (gain)/loss | 3,967 |  |  | (7,436 | ) |  | (528 | ) |  | 2,231 |
Implicit rate subsidy | — |  |  | — |  |  | (179 | ) |  | — |
Benefits paid | (5,415 | ) |  | (5,014 | ) |  | (434 | ) |  | (408 | )
Benefit obligation at end of year | $ | 174,097 |  |  | 164,268 |  |  | $ | 16,461 |  |  | 16,420 |
Change in plan assets |  |  |  |  |  |  |
Fair value of assets at beginning of year | $ | 104,953 |  |  | 99,628 |  |  | $ | 4,462 |  |  | 4,251 |
Actual return on plan assets | 5,936 |  |  | 965 |  |  | 295 |  |  | 79 |
Employer contributions | 8,421 |  |  | 9,374 |  |  | 793 |  |  | 468 |
Benefits paid | (5,415 | ) |  | (5,014 | ) |  | (184 | ) |  | (336 | )
Fair value of plan assets at end of year | 113,895 |  |  | 104,953 |  |  | 5,366 |  |  | 4,462 |
Funded status at end of year | $ | (60,202 | ) |  | (59,315 | ) |  | $ | (11,095 | ) |  | (11,958 | )
Schedule of Amounts Recognized in Balance Sheet | The amounts recognized on the balance sheet as of December 31 were as follows:
| Pension Benefits |  | Other Benefits
| 2016 |  | 2015 |  | 2016 |  | 2015
Current liabilities | $ | 1,032 |  |  | 957 |  |  | $ | 87 |  |  | 86 |
Noncurrent liabilities | 59,170 |  |  | 58,358 |  |  | 11,008 |  |  | 11,872 |
| $ | 60,202 |  |  | 59,315 |  |  | $ | 11,095 |  |  | 11,958 |
Schedule of Regulatory Asset Recorded on the Projected Benefit Obligation of the Postretirement Benefit Plans | San Jose Water Company recorded a regulatory asset, including a gross-up for taxes, on the projected benefit obligation of the postretirement benefit plans as follows:
| 2016 |  | 2015
Funded status of obligation | $ | 71,297 |  |  | 71,273 |
Accrued benefit cost | (6,239 | ) |  | (6,587 | )
Amount to be recovered in future rates | 65,058 |  |  | 64,686 |
Tax gross-up | 44,737 |  |  | 44,482 |
Regulatory asset | $ | 109,795 |  |  | 109,168 |
Schedule of Estimated Amortization | The estimated amortization for the year ended December 31, 2017 is as follows:
| Pension Benefits |  | Other Benefits
Amortization of prior service cost | $ | 3,504 |  |  | 197 |
Amortization of loss | 79 |  |  | 316 |
Total | $ | 3,583 |  |  | 513 |
Schedule of Allocation of Plan Assets | Plan assets for the years ended December 31 were as follows:
| Pension Benefits |  | Other Benefits
| 2016 |  | 2015 |  | 2016 |  | 2015
Fair value of assets at end of year: |  |  |  |  |  |  |
Debt securities | $ | 38,887 |  |  | 37,088 |  |  | $ | 1,627 |  |  | 1,527 |
| 34 | % |  | 35 | % |  | 30 | % |  | 34 | %
Equity securities | 66,022 |  |  | 58,958 |  |  | 2,675 |  |  | 2,343 |
| 58 | % |  | 56 | % |  | 50 | % |  | 53 | %
Cash and equivalents | 8,986 |  |  | 8,907 |  |  | 1,064 |  |  | 592 |
| 8 | % |  | 8 | % |  | 20 | % |  | 13 | %
Total | $ | 113,895 |  |  | 104,953 |  |  | $ | 5,366 |  |  | 4,462 |
The following tables summarize the fair values of plan assets by major categories as of December 31, 2016 and 2015:
|  |  |  |  | Fair Value Measurements at December 31, 2016
Asset Category | Benchmark |  | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Cash and cash equivalents |  |  | $ | 10,050 |  |  | $ | 10,050 |  |  | $ | — |  |  | $ | — |
Actively Managed (a): |  |  |  |  |  |  |  |  |
All Cap Equity | Russell 3000 Value |  | 5,290 |  |  | 5,266 |  |  | 24 |  |  | — |
U.S. Large Cap Equity | Russell 1000, Russell 1000 Growth, Russell 1000 Value |  | 39,534 |  |  | 39,534 |  |  | — |  |  | — |
U.S. Mid Cap Equity | Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value |  | 7,021 |  |  | 7,021 |  |  | — |  |  | — |
U.S. Small Cap Equity | Russell 2000, Russell 2000 Growth, Russell 2000 Value, Russell 2500 |  | 6,357 |  |  | 6,357 |  |  | — |  |  | — |
Non-U.S. Large Cap Equity | MSCI EAFE |  | 4,832 |  |  | 4,832 |  |  | — |  |  | — |
REIT | NAREIT—Equity REIT’s |  | 5,663 |  |  | — |  |  | 5,663 |  |  | — |
Fixed Income (b) | (b) |  | 40,514 |  |  | — |  |  | 40,514 |  |  | — |
Total |  |  | $ | 119,261 |  |  | $ | 73,060 |  |  | $ | 46,201 |  |  | $ | — |
___________________________________ The Plan has a current target allocation of 55% invested in a diversified array of equity securities to provide long-term capital appreciation and 45% invested in a diversified array of fixed income securities to provide preservation of capital plus generation of income.
(a) | Actively managed portfolio of securities with the goal to exceed the stated benchmark performance.
(b) | Actively managed portfolio of fixed income securities with the goal to exceed the Barclays 1-5 Year Government/Credit, Barclays Intermediate Government/Credit, and Merrill Lynch Preferred Stock Fixed Rate.
|  |  |  |  | Fair Value Measurements at December 31, 2015
Asset Category | Benchmark |  | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Cash and cash equivalents |  |  | $ | 9,500 |  |  | $ | 9,500 |  |  | $ | — |  |  | $ | — |
Actively Managed (a): |  |  |  |  |  |  |  |  |
All Cap Equity | Russell 3000 Value |  | 4,067 |  |  | 4,041 |  |  | 26 |  |  | — |
U.S. Large Cap Equity | Russell 1000, Russell 1000 Growth, Russell 1000 Value |  | 36,010 |  |  | 36,010 |  |  | — |  |  | — |
U.S. Mid Cap Equity | Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value |  | 5,886 |  |  | 5,886 |  |  | — |  |  | — |
U.S. Small Cap Equity | Russell 2000, Russell 2000 Growth, Russell 2000 Value |  | 5,188 |  |  | 5,188 |  |  | — |  |  | — |
Non-U.S. Large Cap Equity | MSCI EAFE |  | 4,804 |  |  | 4,804 |  |  | — |  |  | — |
REIT | NAREIT—Equity REIT’s |  | 5,346 |  |  | — |  |  | 5,346 |  |  | — |
Fixed Income (b) | (b) |  | 38,614 |  |  | — |  |  | 38,614 |  |  | — |
Total |  |  | $ | 109,415 |  |  | $ | 65,429 |  |  | $ | 43,986 |  |  | $ | — |
___________________________________ The Plan has a current target allocation of 55% invested in a diversified array of equity securities to provide long-term capital appreciation and 45% invested in a diversified array of fixed income securities to provide preservation of capital plus generation of income.
(a) | Actively managed portfolio of securities with the goal to exceed the stated benchmark performance.
(b) | Actively managed portfolio of fixed income securities with the goal to exceed the Barclays 1-5 Year Government/Credit, Barclays Intermediate Government/Credit, and Merrill Lynch Preferred Stock Fixed Rate.
Schedule of Expected Benefit Payments | Benefits expected to be paid in the next five years and in the aggregate for the five years thereafter are:
| Pension Plan |  | Other Postretirement Benefit Plan
2017 | $ | 6,356 |  |  | $ | 721 |
2018 | 6,667 |  |  | 752 |
2019 | 6,799 |  |  | 777 |
2020 | 7,201 |  |  | 795 |
2021 | 7,556 |  |  | 842 |
2022 - 2026 | 41,653 |  |  | 4,818 |

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