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Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Advances and contributions | $ 24,584 | $ 22,573
Unamortized investment tax credit | 599 | 619
Pensions, postretirement benefits and stock-based compensation | 32,396 | 41,180
Debt premium, net | 5,579 | 6,290
California franchise tax | 514 | 756
Net operating loss | 0 | 550
Other | 8,128 | 6,792
Total deferred tax assets | 71,800 | 78,760
Deferred tax liabilities: |  |
Utility plant | 216,497 | 209,541
Pension and postretirement | 24,779 | 31,227
Deferred gain and other-property | 5,901 | 5,875
Regulatory asset - business combinations debt premium, net | 5,579 | 6,290
Intangibles | 3,193 | 3,443
Deferred revenue | 773 | 297
Regulatory asset - income tax temporary differences, net | 6,867 | 1,195
Section 481(a) adjustments | 3,111 | 4,763
Other | 5,551 | 7,544
Total deferred tax liabilities | 272,251 | 270,175
Net deferred tax liabilities | $ 200,451 | $ 191,415

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