XML 60 R41.htm IDEA: XBRL DOCUMENT v3.20.4

Summary of Significant Accounting Policies - Schedule of Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Regulatory Assets and Liabilities [Abstract]
Net Regulatory Assets	$ 158,230	$ 120,417
Current regulatory assets, net	1,748	6,472
Total regulatory assets, net, less current portion	$ 156,482	113,945
Minimum
Regulatory Assets and Liabilities [Abstract]
Estimated service lives of assets	5 years
Maximum
Regulatory Assets and Liabilities [Abstract]
Estimated service lives of assets	75 years
Income tax temporary differences, net
Regulatory Assets and Liabilities [Abstract]
Regulatory assets	$ 6,230	2,433
Postretirement pensions and other medical benefits
Regulatory Assets and Liabilities [Abstract]
Regulatory assets	95,559	73,525
Business combinations debt premium, net
Regulatory Assets and Liabilities [Abstract]
Regulatory assets	22,479	25,020
Balancing and memorandum accounts, net
Regulatory Assets and Liabilities [Abstract]
Regulatory assets	25,463	5,283
WRA
Regulatory Assets and Liabilities [Abstract]
Regulatory assets	323	9,108
All others
Regulatory Assets and Liabilities [Abstract]
Regulatory assets	$ 8,176	$ 5,048

X

- Definition

The net amount of all regulatory assets less all regulatory liabilities as of the end of the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382

+ Details

Name:	us-gaap_NetRegulatoryAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Useful life of assets common to business units owned by public utility, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

No definition available.

+ Details

Name:	us-gaap_PublicUtilitiesPropertyPlantAndEquipmentCommonUsefulLife
Namespace Prefix:	us-gaap_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount for the individual regulatory asset as itemized in a table of regulatory assets as of the end of the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382

+ Details

Name:	us-gaap_RegulatoryAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	us-gaap_RegulatoryAssetsAndLiabilitiesDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382

+ Details

Name:	us-gaap_RegulatoryAssetsCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are not expected to be recovered through revenue sources within one year or the normal operating cycle if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 980
-SubTopic 340
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382

+ Details

Name:	us-gaap_RegulatoryAssetsNoncurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	srt_RangeAxis=srt_MinimumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MaximumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=us-gaap_DeferredIncomeTaxChargesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=sjw_PostretirementPensionsAndOtherMedicalBenefitsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=sjw_BusinesscombinationsdebtpremiumnetMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=sjw_BalancingandMemorandumAccountsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=sjw_WRAMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_RegulatoryAssetAxis=sjw_OtherRegulatoryAssetsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: