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Regulatory Assets, Net
 9 Months Ended
Sep. 30, 2021
Regulatory Assets and Liabilities Disclosure [Abstract]  
Regulatory Assets, Net Regulatory Assets, Net
Regulatory assets, net are comprised of the following as of September 30, 2021, and December 31, 2020:
September 30, 2021December 31, 2020
Regulatory assets:
Income tax temporary differences, net$15,772 6,230 
Postretirement pensions and other medical benefits99,213 95,559 
Business combinations debt premium, net20,573 22,479 
Balancing and memorandum accounts, net33,277 25,463 
Water Rate Adjustment5,489 323 
Other, net7,786 8,176 
Total regulatory assets, net in Condensed Consolidated Balance Sheets182,110 158,230 
Less: current regulatory assets, net3,249 1,748 
Total regulatory assets, net, less current portion$178,861 156,482 
As of September 30, 2021, and December 31, 2020, SJW Group’s regulatory assets, net not earning a return primarily included postretirement pensions and other medical benefits unfunded amount, and the business combinations debt premium, net. The total amount of regulatory assets, net not earning a return at September 30, 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 $121,090 and $119,236, respectively.