Regulatory Assets, Net

3 Months Ended

Mar. 31, 2021

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory assets, net are comprised of the following as of March 31, 2021, and December 31, 2020:


	March 31, 2021		December 31, 2020
Regulatory assets:
Income tax temporary differences, net	$	7,345	6,230
Postretirement pensions and other medical benefits	96,682		95,559
Business combinations debt premium, net	21,843		22,479
Balancing and memorandum accounts, net	28,137		25,463
Water Rate Adjustment (“WRA”)	174		323
Other, net	7,437		8,176
Total regulatory assets, net in Consolidated Balance Sheets	161,618		158,230
Less: current regulatory asset, net	226		1,748
Total regulatory assets, net, less current portion	$	161,392	156,482

At March 31, 2021 and December 31, 2020, SJW Group’s regulatory assets, net not earning a return primarily included the postretirement pensions and other medical benefits unfunded amount, and business combinations debt premium, net. The total amount of regulatory assets, net not earning a return at March 31, 2021 and December 31, 2020, either by interest on the regulatory asset/liability or as a component of rate base at the allowed rate of return was $119,745 and $119,236, respectively.