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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax expense were:

			2020						2019						2018
Current:
Federal			$	11,349					7,577						14,485
State			2,528						2,126						5,066
Deferred:
Federal			(8,073)						(1,929)						(7,702)
State			2,576						680						(1,784)
			$	8,380					8,454						10,065

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 $69,895, $32,081 and $48,832 in 2020, 2019 and 2018:

			2020						2019						2018
Income tax at federal statutory rate			$	14,678					6,737						10,255
Increase (decrease) in taxes attributable to:
State taxes, net of federal income tax benefit			4,142						2,251						3,420
Uncertain tax positions			1,351						323						24
Property flow-through			(9,215)						(2,054)						(839)
Capitalized merger costs			(296)						5,350						—
Tax reform - rate change impact on deferred taxes			—						77						—
Reversal of excess deferred taxes recognized in regulatory liability			(2,912)						(2,355)						(1,383)
Pension flow-through			92						(1,244)						—
Stock-based compensation			(333)						(223)						(1,602)
Other items, net			873						(408)						190
			$	8,380					8,454						10,065

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax liability as of December 31 was as follows:

			2020						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			—						(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

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

			2020						2019						2018
Balance at beginning of year			$	3,834					1,382						1,307
Increase related to tax positions taken during the current year			1,104						351						—
Increase related to tax positions taken during a prior year			1,530						3,483						75
Reductions related to tax positions taken in a prior year			—						(1,382)						—
Balance at end of year			$	6,468					3,834						1,382

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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.

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