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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Property, Plant and Equipment

The major components of depreciable plant and equipment as of December 31, 2021 and 2020 are as follows:

			2021						2020
Equipment			$	598,285					567,904
Transmission and distribution			1,802,008						1,699,953
Office buildings and other structures			981,615						930,203
Total depreciable plant and equipment			$	3,381,908					3,198,060

Depreciation is computed using the straight-line method over the estimated remaining service lives of groups of assets. The estimated service lives of depreciable plant and equipment are as follows:

			Useful Lives
Equipment			5 to 35 years
Transmission and distribution plant			35 to 75 years
Office buildings and other structures			7 to 50 years

Schedule of Real Estate Investments

The major components of real estate investments and nonutility properties as of December 31, 2021 and 2020 are as follows:

			2021						2020
Land			$	12,615					14,168
Buildings and improvements			45,017						43,961
Total real estate investments and nonutility properties			$	57,632					58,129

Schedule of Future Minimum Rental Payments to be Received

The following schedule shows the future minimum rental payments to be received from third parties under operating leases that have remaining noncancelable lease terms in excess of one year as of December 31, 2021:

Year ending December 31:			Rental Revenue
2022			$	4,251
2023			4,230
2024			2,990
2025			2,912
2026			3,075
Thereafter			4,753

Schedule of Estimated Refunds of Advances for Construction and Contributions in Aid of Construction

Estimated refunds for the next five years and thereafter are shown below:

			Estimated Refunds
2022			$	3,609
2023			3,548
2024			3,282
2025			3,030
2026			2,809
Thereafter			49,582

Schedule of Asset Retirement Obligations

As of December 31, 2021 and 2020, the asset retirement obligation is as follows:

			2021						2020
Retirement obligation			$	4,511					4,619
Discount rate			6		%				6		%
Retirement obligation, present value			$	925					939

Disaggregation of Revenue

The major streams of revenue for SJW Group are as follows:

			2021						2020						2019
Revenue from contracts with customers			$	559,568					549,270						447,720
Alternative revenue programs, net			5,304						(493)						(18,232)
Other balancing and memorandum accounts, net			5,138						11,856						(30,092)
Other regulatory mechanisms, net			(1,703)						(1,639)						15,689
Rental income			5,379						5,532						5,397
			$	573,686					564,526						420,482

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