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Valuation and Qualifying Accounts and Reserves
12 Months Ended
Dec. 31, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts and Reserves
SJW Group and Subsidiaries
FINANCIAL STATEMENT SCHEDULE
Schedule II
VALUATION AND QUALIFYING ACCOUNTS AND RESERVES
Years ended December 31, 2022, 2021 and 2020
(in thousands)

Description202220212020
Allowance for doubtful accounts:
Balance, beginning of period$4,600 3,891 1,512 
Charged to expense1,195 932 (177)
Charged to regulatory asset265 1,610 3,032 
Accounts written off(2,248)(2,394)(800)
Recoveries of accounts written off1,941 561 324 
Balance, end of period$5,753 4,600 3,891 
Reserve for litigation and claims:
Balance, beginning of period$607 684 2,898 
Charged to expense1,583 916 958 
Revision to accrual, due to settlements(62)(50)(122)
Payments(360)(943)(3,050)
Balance, end of period$1,768 607 684