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Utility Plant Intangible Assets
 12 Months Ended
Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]  
Utility Plant Intangible Assets Utility Plant Intangible Assets
Intangible assets consist of a concession fee paid to the City of Cupertino of $6,800 for operating the City of Cupertino municipal water system, $13,400 related to the purchase premium for customer relationships and other intangibles of $14,967 as of December 31, 2020. Other intangibles primarily consist of $3,999 which was paid for service area and water rights related to CLWSC, $5,984 for infrastructure related to the Cupertino service concession arrangement, $1,400 for customer relationships and $1,040 incurred in conjunction with Valley Water water contracts related to the operation of SJWC. All intangible assets are recorded at cost and are primarily being amortized using the straight-line method over the legal or estimated economic life of the asset ranging from 5 to 70 years.
Amortization expense for the intangible assets was $1,401, $745 and $647 for the years ended December 31, 2020, 2019 and 2018, respectively. Amortization expense for 2021 through 2025 and thereafter is anticipated to be $1,401 per year.
The costs of intangible assets as of December 31, 2020 and 2019 are as follows:
20202019
Concession fees$6,800 6,800 
Purchase premium customer relationships13,400 13,400 
Other intangibles14,967 13,224 
Intangible assets35,167 33,424 
Less: Accumulated amortization
Concession fees6,324 6,052 
Purchase premium customer relationships1,094 201 
Other intangibles6,479 6,926 
Net intangible assets$21,270 20,245