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Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Advances and contributions | $ 22,573 | $ 19,547
Unamortized investment tax credit | 619 | 649
Pensions, postretirement benefits and stock-based compensation | 41,180 | 32,450
Debt premium, net | 6,290 | 7,002
California franchise tax | 756 | 456
Net operating loss | 550 | 1,046
Other | 6,792 | 7,211
Gross deferred tax assets | 78,760 | 68,361
Valuation allowance | 0 | (1,924)
Total deferred tax assets | 78,760 | 66,437
Deferred tax liabilities: |  |
Utility plant | 209,541 | 211,079
Pension and postretirement | 31,227 | 22,263
Deferred gain and other-property | 5,875 | 5,872
Regulatory asset - business combinations debt premium, net | 6,290 | 7,002
Intangibles | 3,443 | 3,693
Deferred revenue | 297 | 1,962
Regulatory asset - income tax temporary differences, net | 1,195 | 295
Section 481(a) adjustments | 4,763 | 5,721
Other | 7,544 | 4,148
Total deferred tax liabilities | 270,175 | 262,035
Net deferred tax liabilities | $ 191,415 | $ 195,598

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