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Income Taxes (Tables)

12 Months Ended

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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