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v3.19.3.a.u2

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2019
Accounting Policies [Abstract] |
Property, Plant and Equipment | The major components of depreciable plant and equipment as of December 31, 2019 and 2018 are as follows:
| 2019 |  | 2018
Equipment | $ | 521,183 |  |  | 335,358 |
Transmission and distribution | 2,207,051 |  |  | 1,375,821 |
Office buildings and other structures | 260,220 |  |  | 121,872 |
Total depreciable plant and equipment | $ | 2,988,454 |  |  | 1,833,051 |
Depreciation is computed using the straight-line method over the estimated remaining service lives of groups of 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, 2019 and 2018 are as follows:
| 2019 |  | 2018
Land | $ | 14,168 |  |  | 13,262 |
Buildings and improvements | 43,531 |  |  | 43,074 |
Total real estate investment | $ | 57,699 |  |  | 56,336 |
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, 2019:
Year ending December 31: | Rental Revenue
2020 | $ | 4,520 |
2021 | 3,208 |
2022 | 2,527 |
2023 | 2,564 |
2024 | 2,645 |
Thereafter | 10,544 |
Schedule of Balancing and Memorandum Accounts | SJWC 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, 2019
Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  | Surcharge Offset and Other |  | Ending Balance
Revenue accounts: |  |  |  |  |  |  |  |  |
2014 - 2017 WCMA | $ | 7,750 |  |  | — |  |  | (7,042 | ) |  | — |  |  | 708 |
2018 WCMA | 9,386 |  |  | (9,386 | ) |  | — |  |  | — |  |  | — |
2012 General Rate Case true-up | 11,328 |  |  | 96 |  |  | (10,672 | ) |  | — |  |  | 752 |
Cost of capital memorandum accounts | (1,523 | ) |  | (30 | ) |  | — |  |  | — |  |  | (1,553 | )
Tax memorandum account | (6,504 | ) |  | (139 | ) |  | — |  |  | — |  |  | (6,643 | )
All others | 5,112 |  |  | 4,475 |  |  | (4,791 | ) |  | — |  |  | 4,796 |
Total revenue accounts | 25,549 |  |  | (4,984 | ) |  | (22,505 | ) |  | — |  |  | (1,940 | )
Cost-recovery accounts: |  |  |  |  |  |  |  |  |
Water supply costs | 9,617 |  |  | 207 |  |  | (5,496 | ) |  | — |  |  | 4,328 |
Pension | (1,843 | ) |  | 745 |  |  | 3,547 |  |  | — |  |  | 2,449 |
All others | 1,090 |  |  | 10 |  |  | (654 | ) |  | — |  |  | 446 |
Total cost-recovery accounts | 8,864 |  |  | 962 |  |  | (2,603 | ) |  | — |  |  | 7,223 |
Total | $ | 34,413 |  |  | (4,022 | ) |  | (25,108 | ) |  | — |  |  | 5,283 |
| For the year ended December 31, 2018
Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  | Surcharge Offset and Other |  | Ending Balance
Revenue accounts: |  |  |  |  |  |  |  |  |
2014 - 2017 WCMA | $ | 6,680 |  |  | 1,066 |  |  | 4 |  |  | — |  |  | 7,750 |
2018 WCMA | — |  |  | 9,386 |  |  | — |  |  | — |  |  | 9,386 |
2012 General Rate Case true-up | 11,319 |  |  | — |  |  | 9 |  |  | — |  |  | 11,328 |
Cost of capital memorandum accounts | (144 | ) |  | (1,379 | ) |  | — |  |  | — |  |  | (1,523 | )
Tax memorandum account | — |  |  | (6,504 | ) |  | — |  |  | — |  |  | (6,504 | )
All others | 3,850 |  |  | 1,258 |  |  | 4 |  |  | — |  |  | 5,112 |
Total revenue accounts | 21,705 |  |  | 3,827 |  |  | 17 |  |  | — |  |  | 25,549 |
Cost-recovery accounts: |  |  |  |  |  |  |  |  |
Water supply costs | 8,679 |  |  | 939 |  |  | (1 | ) |  | — |  |  | 9,617 |
Pension | (2,459 | ) |  | 614 |  |  | 2 |  |  | — |  |  | (1,843 | )
All others | — |  |  | 1,090 |  |  | — |  |  | — |  |  | 1,090 |
Total cost-recovery accounts | 6,220 |  |  | 2,643 |  |  | 1 |  |  | — |  |  | 8,864 |
Total | $ | 27,925 |  |  | 6,470 |  |  | 18 |  |  | — |  |  | 34,413 |
| For the year ended December 31, 2017
Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  | Surcharge Offset and Other |  | Ending Balance
Revenue accounts: |  |  |  |  |  |  |  |  |
2014 - 2017 WCMA | $ | 1,589 |  |  | 17,288 |  |  | (4,704 | ) |  | (7,493 | ) |  | 6,680 |
2012 General Rate Case true-up | 20,682 |  |  | — |  |  | (9,363 | ) |  | — |  |  | 11,319 |
Cost of capital memorandum accounts | (817 | ) |  | — |  |  | 673 |  |  | — |  |  | (144 | )
Drought surcharges | (7,688 | ) |  | — |  |  | (765 | ) |  | 8,453 |  |  | — |
Cost-recovery accounts | 3,181 |  |  | 3,815 |  |  | (776 | ) |  | — |  |  | 6,220 |
All others | 8,962 |  |  | 1,084 |  |  | (6,271 | ) |  | 75 |  |  | 3,850 |
Total | $ | 25,909 |  |  | 22,187 |  |  | (21,206 | ) |  | 1,035 |  |  | 27,925 |
Schedule of Regulatory Assets and Liabilities | Regulatory assets and liabilities are comprised of the following as of December 31:
| 2019 |  | 2018
Regulatory assets: |  |  |
Income tax temporary differences, net | $ | 2,433 |  |  | — |
Postretirement pensions and other medical benefits | 73,525 |  |  | 66,233 |
Business combinations debt premium, net | 25,020 |  |  | — |
Balancing and memorandum accounts, net | 5,283 |  |  | 34,413 |
WRA | 9,108 |  |  | — |
Other, net | 5,048 |  |  | 2,979 |
Total regulatory assets, net in Consolidated Balance Sheets | 120,417 |  |  | 103,625 |
Less: current regulatory asset, net | 6,472 |  |  | 26,910 |
Total regulatory assets, net, less current portion | $ | 113,945 |  |  | 76,715 |
Regulatory liability: |  |  |
Income tax temporary differences, net | $ | — |  |  | 59,149 |
Total regulatory liability in Consolidated Balance Sheets | $ | — |  |  | 59,149 |
Schedule of Estimated Refunds of Advances for Construction and Contributions in Aid of Construction | stimated refunds for the next five years and thereafter are shown below:
| Estimated Refunds
2020 | $ | 2,890 |
2021 | 2,890 |
2022 | 2,890 |
2023 | 2,878 |
2024 | 2,799 |
Thereafter | 49,631 |
Schedule of Asset Retirement Obligations | December 31, 2019 and 2018, the asset retirement obligation is as follows:
| 2019 |  | 2018
Retirement obligation | $ | 4,803 |  |  | 4,803 |
Discount rate | 6 | % |  | 6 | %
Regulatory asset, present value, recorded as a liability | $ | 942 |  |  | 942 |
Disaggregation of Revenue | The major streams of revenue for SJW Group are as follows:
| 2019 |  | 2018 |  | 2017
Revenue from contracts with customers | $ | 447,720 |  |  | 389,302 |  |  | 381,777 |
Alternative revenue programs, net | (18,232 | ) |  | 10,456 |  |  | 12,584 |
Other balancing and memorandum accounts revenue, net (1) | (14,403 | ) |  | (7,541 | ) |  | (10,838 | )
Rental income | 5,397 |  |  | 5,482 |  |  | 5,702 |
| $ | 420,482 |  |  | 397,699 |  |  | 389,225 |
___________________________________ (1) For year ended December 31, 2019 and 2018, $962 and $2,643, respectively, of amounts related to cost-recovery balancing accounts which upon adoption of Topic 606 are recorded as capitalized costs rather than revenue until recovery is approved by the CPUC. Prior to adoption of Topic 606, these amounts were recorded as revenue. For further discussion, please see “Balancing and Memorandum Accounts” above.

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