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Utility Plant Intangible Assets
 12 Months Ended
Dec. 31, 2022
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 $15,759 as of December 31, 2022. Other intangibles primarily consist of $4,304 which was paid for service area and water rights by SJWTX, $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 $3,869, $1,553 and $1,401 for the years ended December 31, 2022, 2021 and 2020, respectively. Amortization expense for 2023 through 2027 and thereafter is anticipated to be $1,518 per year.
The costs of intangible assets as of December 31, 2022 and 2021 are as follows:
20222021
Concession fees$6,800 6,800 
Purchase premium customer relationships13,400 13,400 
Other intangibles15,759 16,076 
Intangible assets35,959 36,276 
Less: Accumulated amortization
Concession fees6,693 6,596 
Purchase premium customer relationships2,881 1,988 
Other intangibles10,018 7,042 
Net intangible assets$16,367 20,650