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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of income tax expense were:
| 2021 |  | 2020 |  | 2019
Current: |  |  |  |  |
Federal | $ | 8,587 |  |  | 11,349 |  |  | 7,577 |
State | 2,633 |  |  | 2,528 |  |  | 2,126 |
Deferred: |  |  |  |  |
Federal | (3,811) |  |  | (8,073) |  |  | (1,929) |
State | 960 |  |  | 2,576 |  |  | 680 |
| $ | 8,369 |  |  | 8,380 |  |  | 8,454 |
Schedule of Effective Income Tax Rate Reconciliation | The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $68,847, $69,895 and $32,081 in 2021, 2020 and 2019:
| 2021 |  | 2020 |  | 2019
Income tax at federal statutory rate | $ | 14,458 |  |  | 14,678 |  |  | 6,737 |
Increase (decrease) in taxes attributable to: |  |  |  |  |
State taxes, net of federal income tax benefit | 4,572 |  |  | 4,142 |  |  | 2,251 |
Uncertain tax positions | 1,678 |  |  | 1,351 |  |  | 323 |
Property flow-through | (8,573) |  |  | (9,215) |  |  | (2,054) |
Capitalized merger costs | — |  |  | (296) |  |  | 5,350 |
Tax reform - rate change impact on deferred taxes | — |  |  | — |  |  | 77 |
Reversal of excess deferred taxes recognized in regulatory liability | (3,295) |  |  | (2,912) |  |  | (2,355) |
Pension flow-through | 429 |  |  | 92 |  |  | (1,244) |
Stock-based compensation | (331) |  |  | (333) |  |  | (223) |
Other items, net | (569) |  |  | 873 |  |  | (408) |
| $ | 8,369 |  |  | 8,380 |  |  | 8,454 |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax liability as of December 31 was as follows:
| 2021 |  | 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 | — |  |  | 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 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| 2021 |  | 2020 |  | 2019
Balance at beginning of year | $ | 6,468 |  |  | 3,834 |  |  | 1,382 |
Increase related to tax positions taken during the current year | 1,376 |  |  | 1,104 |  |  | 351 |
Increase related to tax positions taken during a prior year | 117 |  |  | 1,530 |  |  | 3,483 |
Reductions related to tax positions taken in a prior year | — |  |  | — |  |  | (1,382) |
Balance at end of year | $ | 7,961 |  |  | 6,468 |  |  | 3,834 |

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