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Regulatory Matters (Tables) | 12 Months Ended
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Dec. 31, 2021
Regulated Operations [Abstract] |
Schedule of Regulatory Assets, Net | Regulatory assets, net are comprised of the following as of December 31:
| 2021 |  | 2020
Regulatory assets: |  |  |
Income tax temporary differences, net (a) | $ | 22,420 |  |  | 6,230 |
Postretirement pensions and other medical benefits | 62,197 |  |  | 94,362 |
Business combinations debt premium | 19,937 |  |  | 22,479 |
Balancing and memorandum accounts, net | 38,334 |  |  | 25,463 |
WRA (b) | 2,588 |  |  | 323 |
Other, net (c) | 9,145 |  |  | 9,373 |
Total regulatory assets, net | 154,621 |  |  | 158,230 |
Less: current regulatory asset, net | 2,629 |  |  | 1,748 |
Total regulatory assets, net, less current portion | $ | 151,992 |  |  | 156,482 |
___________________________________ (a)The company expects to recover regulatory assets related to plant depreciation income tax temporary differences over the average lives of the plant assets of between 5 to 75 years. (b)WRA is a Connecticut Water decoupling mechanism that qualifies as an alternative revenue program. It is used to reconcile actual water demands with the demands projected in the most recent general rate case and allows companies to implement a surcharge or surcredit as necessary to recover the revenues approved in the general rate case. (c)Other, net includes other regulatory mechanisms, accrued benefits for vacation, and asset retirement obligations that have not yet been passed through in rates.
Public Utilities General Disclosures | SJWC met the recognition requirements for certain of its balancing and memorandum accounts and certain amounts subject to balancing and memorandum accounts and recorded regulatory assets, net, as follows:
| For the year ended December 31, 2021
Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  |  |  | Ending Balance
Revenue accounts: |  |  |  |  |  |  |  |  |
Monterey Water Revenue Adjustment Mechanism (“MWRAM”) | $ | 12,077 |  |  | 4,788 |  |  | 1 |  |  |  |  | 16,866 |
WCMA (a) | 666 |  |  | 3,243 |  |  | (375) |  |  |  |  | 3,534 |
Cost of capital memorandum accounts | (1,561) |  |  | (2) |  |  | — |  |  |  |  | (1,563) |
Tax memorandum account | 333 |  |  | — |  |  | — |  |  |  |  | 333 |
All others | (1,472) |  |  | 750 |  |  | 3 |  |  |  |  | (719) |
Total revenue accounts | 10,043 |  |  | 8,779 |  |  | (371) |  |  |  |  | 18,451 |
Cost-recovery accounts: |  |  |  |  |  |  |  |  |
Water supply costs | 8,123 |  |  | 2,421 |  |  | 1 |  |  |  |  | 10,545 |
Pension | 3,478 |  |  | 1,464 |  |  | (1) |  |  |  |  | 4,941 |
PRVMA (b) | 1,108 |  |  | 1 |  |  | (402) |  |  |  |  | 707 |
CEMA (c) | 2,266 |  |  | 979 |  |  | — |  |  |  |  | 3,245 |
All others | 445 |  |  | — |  |  | — |  |  |  |  | 445 |
Total cost-recovery accounts | 15,420 |  |  | 4,865 |  |  | (402) |  |  |  |  | 19,883 |
Total | $ | 25,463 |  |  | 13,644 |  |  | (773) |  |  |  |  | 38,334 |
| For the year ended December 31, 2020
Beginning Balance |  | Regulatory Asset Increase (Decrease) |  | Refunds (Collections) Adjustments |  |  |  | Ending Balance
Revenue accounts: |  |  |  |  |  |  |  |  |
MWRAM | $ | 7,015 |  |  | 2,464 |  |  | 2,598 |  |  |  |  | 12,077 |
WCMA | 708 |  |  | — |  |  | (42) |  |  |  |  | 666 |
Cost of capital memorandum accounts | (1,553) |  |  | (8) |  |  | — |  |  |  |  | (1,561) |
Tax memorandum account | (6,643) |  |  | (2) |  |  | 6,978 |  |  |  |  | 333 |
All others | (1,467) |  |  | 62 |  |  | (67) |  |  |  |  | (1,472) |
Total revenue accounts | (1,940) |  |  | 2,516 |  |  | 9,467 |  |  |  |  | 10,043 |
Cost-recovery accounts: |  |  |  |  |  |  |  |  |
Water supply costs | 4,328 |  |  | 3,828 |  |  | (33) |  |  |  |  | 8,123 |
Pension | 2,449 |  |  | 1,008 |  |  | 21 |  |  |  |  | 3,478 |
PRVMA (b) | — |  |  | 1,219 |  |  | (111) |  |  |  |  | 1,108 |
CEMA (c) | — |  |  | 2,266 |  |  | — |  |  |  |  | 2,266 |
All others | 446 |  |  | 3 |  |  | (4) |  |  |  |  | 445 |
Total cost-recovery accounts | 7,223 |  |  | 8,324 |  |  | (127) |  |  |  |  | 15,420 |
Total | $ | 5,283 |  |  | 10,840 |  |  | 9,340 |  |  |  |  | 25,463 |
___________________________________ (a)In 2021, with the declaration of a drought emergency and conservation mandates in California by Governor Gavin Newsom and Valley Water, SJWC obtained approval to reestablish a WCMA effective July 20, 2021. For the year ended December 31, 2021, SJWC recognized $3,243 in lost revenues accumulated in the WCMA. (b)On August 27, 2020, the Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”) costs of $1,219 were approved for recovery by the CPUC. (c)On March 4, 2020, the California Governor declared a State of Emergency related to COVID-19. In response, the CPUC ordered its regulated water utilities to implement emergency customer protections in accordance with the Company’s Disaster Relief Customer Protections and Outreach Plan, including waiving reconnection deposits, offering payment arrangements, suspending water service disconnections due to non-payment and requiring water utilities to develop a transition plan regarding shutoffs and terminations with customers once the moratorium ends. The customer protections currently extend through February 1, 2022. As a result, CPUC authorized water utilities to activate a COVID-19 Catastrophic Event Memorandum Account (“CEMA") in order to track savings and costs related to SJWC’s response, which includes labor and materials, increases in bad debt from the suspension of shutoffs for non-payment, waived deposits and reconnection fees, and divergence from actual versus authorized usage. The CEMA was activated for SJWC through the filing of Advice Letter 546 on March 19, 2020. SJWC anticipates requesting recovery of the COVID-19 pandemic response costs in a future general rate case or other filings. SJWC has determined that future recovery of the account is probable and recognized a regulatory asset of $979 and $2,266 in the years ended December 31, 2021 and 2020, respectively.

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