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Balancing and Memorandum Accounts | 9 Months Ended
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Sep. 30, 2021
Regulated Operations [Abstract] |
Balancing and Memorandum Accounts | Balancing and Memorandum AccountsSJWC has established balancing accounts for the purpose of tracking the under-collection or over-collection associated with expense changes and revenue authorized by the CPUC to offset those expense changes. SJWC also maintains memorandum accounts to track revenue impacts due to catastrophic events, certain unforeseen water quality expenses related to new federal and state water quality standards, energy efficiency, water conservation, water tariffs, and other approved activities or as directed by the CPUC. The Monterey Water Revenue Adjustment Mechanism (“MWRAM”) tracks the difference between the revenue received for actual metered sales through the tiered volumetric rate and the revenue that would have been received with the same actual metered sales if a uniform rate would have been in effect. Balancing and memorandum accounts recorded to regulatory assets, net for the three and nine months ended September 30, 2021, and 2020 as follows:
| Three months ended September 30, 2021 |  | Three months ended September 30, 2020
Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  |  |  | Ending Balance |  | Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  |  |  | Ending Balance
Revenue accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MWRAM | $ | 15,278 |  |  | 363 |  |  | — |  |  |  |  | 15,641 |  |  | $ | 10,549 |  |  | (1,124) |  |  | 2,625 |  |  |  |  | 12,050 |
Cost of capital memorandum account | (1,562) |  |  | — |  |  | — |  |  |  |  | (1,562) |  |  | (1,560) |  |  | (1) |  |  | — |  |  |  |  | (1,561) |
Tax memorandum account | 333 |  |  | — |  |  | — |  |  |  |  | 333 |  |  | 332 |  |  | 1 |  |  | — |  |  |  |  | 333 |
All others | (829) |  |  | 397 |  |  | — |  |  |  |  | (432) |  |  | (1,034) |  |  | 37 |  |  | 1 |  |  |  |  | (996) |
Total revenue accounts | $ | 13,220 |  |  | 760 |  |  | — |  |  |  |  | 13,980 |  |  | $ | 8,287 |  |  | (1,087) |  |  | 2,626 |  |  |  |  | 9,826 |
Cost-recovery accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Water supply costs | 9,895 |  |  | 388 |  |  | — |  |  |  |  | 10,283 |  |  | 5,899 |  |  | 1,222 |  |  | 1 |  |  |  |  | 7,122 |
Pension | 4,210 |  |  | 366 |  |  | — |  |  |  |  | 4,576 |  |  | 2,985 |  |  | (253) |  |  | — |  |  |  |  | 2,732 |
Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”) | 928 |  |  | — |  |  | (121) |  |  |  |  | 807 |  |  | — |  |  | 1,219 |  |  | (8) |  |  |  |  | 1,211 |
COVID-19 Catastrophic Event Memorandum Account (“CEMA”) | 2,618 |  |  | 567 |  |  | — |  |  |  |  | 3,185 |  |  | — |  |  | — |  |  | — |  |  |  |  | — |
All others | 446 |  |  | — |  |  | — |  |  |  |  | 446 |  |  | 444 |  |  | — |  |  | — |  |  |  |  | 444 |
Total cost-recovery accounts | $ | 18,097 |  |  | 1,321 |  |  | (121) |  |  |  |  | 19,297 |  |  | $ | 9,328 |  |  | 2,188 |  |  | (7) |  |  |  |  | 11,509 |
Total | $ | 31,317 |  |  | 2,081 |  |  | (121) |  |  |  |  | 33,277 |  |  | $ | 17,615 |  |  | 1,101 |  |  | 2,619 |  |  |  |  | 21,335 |
| Nine months ended September 30, 2021 |  | Nine months ended September 30, 2020
Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  |  |  | Ending Balance |  | Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  |  |  | Ending Balance
Revenue accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MWRAM | $ | 12,077 |  |  | 3,563 |  |  | 1 |  |  |  |  | 15,641 |  |  | $ | 7,015 |  |  | 2,437 |  |  | 2,598 |  |  |  |  | 12,050 |
Cost of capital memorandum account | (1,561) |  |  | (1) |  |  | — |  |  |  |  | (1,562) |  |  | (1,553) |  |  | (8) |  |  | — |  |  |  |  | (1,561) |
Tax memorandum account | 333 |  |  | — |  |  | — |  |  |  |  | 333 |  |  | (6,643) |  |  | (2) |  |  | 6,978 |  |  |  |  | 333 |
All others | (806) |  |  | 369 |  |  | 5 |  |  |  |  | (432) |  |  | (759) |  |  | (128) |  |  | (109) |  |  |  |  | (996) |
Total revenue accounts | $ | 10,043 |  |  | 3,931 |  |  | 6 |  |  |  |  | 13,980 |  |  | $ | (1,940) |  |  | 2,299 |  |  | 9,467 |  |  |  |  | 9,826 |
Cost-recovery accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Water supply costs | 8,123 |  |  | 2,159 |  |  | 1 |  |  |  |  | 10,283 |  |  | 4,328 |  |  | 2,827 |  |  | (33) |  |  |  |  | 7,122 |
Pension | 3,478 |  |  | 1,098 |  |  | — |  |  |  |  | 4,576 |  |  | 2,449 |  |  | 261 |  |  | 22 |  |  |  |  | 2,732 |
PRVMA | 1,108 |  |  | — |  |  | (301) |  |  |  |  | 807 |  |  | — |  |  | 1,219 |  |  | (8) |  |  |  |  | 1,211 |
CEMA | 2,266 |  |  | 919 |  |  | — |  |  |  |  | 3,185 |  |  | — |  |  | — |  |  | — |  |  |  |  | — |
All others | 445 |  |  | 1 |  |  | — |  |  |  |  | 446 |  |  | 446 |  |  | 2 |  |  | (4) |  |  |  |  | 444 |
Total cost-recovery accounts | $ | 15,420 |  |  | 4,177 |  |  | (300) |  |  |  |  | 19,297 |  |  | $ | 7,223 |  |  | 4,309 |  |  | (23) |  |  |  |  | 11,509 |
Total | $ | 25,463 |  |  | 8,108 |  |  | (294) |  |  |  |  | 33,277 |  |  | $ | 5,283 |  |  | 6,608 |  |  | 9,444 |  |  |  |  | 21,335 |
All balancing accounts and memorandum-type accounts not included for recovery or refund in the current general rate case will be reviewed by the CPUC in SJWC’s next general rate case or at the time an individual account balance reaches a threshold of 2% of authorized revenue, whichever occurs first.

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