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Utility Plant Intangible Assets
 12 Months Ended
Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]  
Utility Plant Intangible Assets Utility Plant Intangible Assets
Intangible assets consist of a concession fee paid to the City of Cupertino of $6,800 for operating the City of Cupertino municipal water system, $13,400 related to the purchase premium for customer relationships and other intangibles of $16,076 as of December 31, 2021. Other intangibles primarily consist of $4,290 which was paid for service area and water rights by CLWSC, $5,984 for infrastructure related to the Cupertino service concession arrangement, $1,400 for customer relationships and $1,040 incurred in conjunction with Valley Water water contracts related to the operation of SJWC. All intangible assets are recorded at cost and are primarily being amortized using the straight-line method over the legal or estimated economic life of the assets ranging from 5 to 70 years.
Amortization expense for the intangible assets was $1,553, $1,401 and $745 for the years ended December 31, 2021, 2020 and 2019, respectively. Amortization expense for 2022 through 2026 and thereafter is anticipated to be $1,553 per year.
The costs of intangible assets as of December 31, 2021 and 2020 are as follows:
20212020
Concession fees$6,800 6,800 
Purchase premium customer relationships13,400 13,400 
Other intangibles16,076 14,967 
Intangible assets36,276 35,167 
Less: Accumulated amortization
Concession fees6,596 6,324 
Purchase premium customer relationships1,988 1,094 
Other intangibles7,042 6,479 
Net intangible assets$20,650 21,270