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Regulatory Matters (Tables)
 12 Months Ended
Dec. 31, 2021
Regulated Operations [Abstract]  
Schedule of Regulatory Assets, Net
Regulatory assets, net are comprised of the following as of December 31:
20212020
Regulatory assets:
Income tax temporary differences, net (a)$22,420 6,230 
Postretirement pensions and other medical benefits62,197 94,362 
Business combinations debt premium19,937 22,479 
Balancing and memorandum accounts, net38,334 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, net2,629 1,748 
Total regulatory assets, net, less current portion$151,992 156,482 
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(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 BalanceRegulatory 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 account333 — — 333 
All others(1,472)750 3 (719)
Total revenue accounts10,043 8,779 (371)18,451 
Cost-recovery accounts:
Water supply costs8,123 2,421 1 10,545 
Pension3,478 1,464 (1)4,941 
PRVMA (b)1,108 1 (402)707 
CEMA (c)2,266 979 — 3,245 
All others445 — — 445 
Total cost-recovery accounts15,420 4,865 (402)19,883 
Total$25,463 13,644 (773)38,334 
 For the year ended December 31, 2020
Beginning BalanceRegulatory Asset
Increase (Decrease)		Refunds (Collections)
Adjustments		Ending
Balance
Revenue accounts:
MWRAM$7,015 2,464 2,598 12,077 
WCMA708 — (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 costs4,328 3,828 (33)8,123 
Pension2,449 1,008 21 3,478 
PRVMA (b)— 1,219 (111)1,108 
CEMA (c)— 2,266 — 2,266 
All others446 3 (4)445 
Total cost-recovery accounts7,223 8,324 (127)15,420 
Total$5,283 10,840 9,340 25,463 
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(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.