XML 45 R28.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of income tax expense were:
| 2017 |  | 2016 |  | 2015
Current: |  |  |  |  |
Federal | $ | 29,377 |  |  | 21,651 |  |  | 3,723 |
State | 6,452 |  |  | 7,088 |  |  | 3,924 |
Deferred: |  |  |  |  |
Federal | (1,174 | ) |  | 6,119 |  |  | 16,109 |
State | 738 |  |  | (1,316 | ) |  | (484 | )
| $ | 35,393 |  |  | 33,542 |  |  | 23,272 |
Schedule of Effective Income Tax Rate Reconciliation | The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $96,493, $86,381 and $61,154 in 2017, 2016 and 2015:
| 2017 |  | 2016 |  | 2015
“Expected” federal income tax | $ | 33,773 |  |  | 30,233 |  |  | 21,404 |
Increase (decrease) in taxes attributable to: |  |  |  |  |
State taxes, net of federal income tax benefit | 4,986 |  |  | 4,874 |  |  | 3,332 |
Dividend received deduction | (18 | ) |  | (21 | ) |  | (43 | )
Uncertain tax positions | 12 |  |  | 16 |  |  | 3 |
Sales & Use Enterprise Zone Credit | (9 | ) |  | (117 | ) |  | — |
Tangible Property Regulations | (1,159 | ) |  | (1,184 | ) |  | (1,081 | )
Tax reform - rate change impact on deferred taxes | (2,357 | ) |  | — |  |  | — |
Noncontrolling interest income | (664 | ) |  | — |  |  | — |
Other items, net | 829 |  |  | (259 | ) |  | (343 | )
| $ | 35,393 |  |  | 33,542 |  |  | 23,272 |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax liability as of December 31 was as follows:
| 2017 |  | 2016
Deferred tax assets: |  |  |
Advances and contributions | $ | 9,929 |  |  | 17,196 |
Unamortized investment tax credit | 441 |  |  | 644 |
Pensions and postretirement benefits | 21,349 |  |  | 3,927 |
California franchise tax | 1,058 |  |  | 2,331 |
Other | 3,110 |  |  | 4,802 |
Total deferred tax assets | $ | 35,887 |  |  | 28,900 |
Deferred tax liabilities: |  |  |
Utility plant | $ | 94,414 |  |  | 177,338 |
Pension and postretirement benefits | 19,184 |  |  | 44,737 |
Investment in stock | 1,199 |  |  | 1,280 |
Deferred gain and other-property related | 5,640 |  |  | 9,769 |
Debt reacquisition costs | 204 |  |  | 347 |
Other | 1,041 |  |  | 632 |
Total deferred tax liabilities | $ | 121,682 |  |  | 234,103 |
Net deferred tax liabilities | $ | 85,795 |  |  | 205,203 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
Balance at December 31, 2016 | $ | 1,132 |
Increase related to tax positions taken during a prior year, including interest | 185 |
Reductions related to tax positions taken in a prior year, including interest | (10 | )
Balance at December 31, 2017 | $ | 1,307 |
Summary of Income Tax Examinations | SJW Group files U.S. federal income tax returns and income tax returns in various states. SJW Group is no longer subject to tax examination for fiscal years prior to 2014 for federal purposes and 2013 for state purposes. The open tax years for the jurisdictions in which SJW Group files are as follows:
Jurisdiction | Years Open
Federal | 2014 - 2016
California | 2013 - 2016
Arizona | 2013 - 2016
Connecticut | 2014
Tennessee | 2014 - 2016
Texas | 2013 - 2016

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=96868398&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=96868398&loc=d3e36027-109320 + Details
Name: | us-gaap_SummaryOfIncomeTaxExaminationsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration