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Valuation and Qualifying Accounts and Reserves
12 Months Ended
Dec. 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts and Reserves
SJW Group and Subsidiaries
FINANCIAL STATEMENT SCHEDULE
Schedule II
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
Years ended December 31, 2020, 2019 and 2018
(in thousands)

Description202020192018
Allowance for doubtful accounts:
Balance, beginning of period$1,512 272 190 
Opening balance, SJWNE, LLC— 1,283 — 
Charged to expense(177)520 430 
Charged to regulatory asset3,032 — — 
Accounts written off(800)(875)(650)
Recoveries of accounts written off324 312 302 
Balance, end of period$3,891 1,512 272 
Reserve for litigation and claims:
Balance, beginning of period$2,898 2,181 1,892 
Charged to expense958 3,221 480 
Revision to accrual, due to settlements(122)(135)
Payments(3,050)(2,369)(192)
Balance, end of period$684 2,898 2,181