XML 39 R29.htm IDEA: XBRL DOCUMENT
v3.23.2

Regulatory Matters - Regulatory Assets, Net (Details) - USD ($) $ in Thousands | Jun. 30, 2023 | Dec. 31, 2022
--- | --- | ---
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | $ 135,977 | $ 143,343
Less: current regulatory assets, net | 5,968 | 16,068
Total regulatory assets, net, less current portion | 130,009 | 127,275
Income tax temporary differences, net |  |
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | 54,110 | 43,434
Postretirement pensions and other postretirement benefits |  |
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | 30,548 | 31,493
Business combinations debt premium, net |  |
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | 16,125 | 17,396
Monterey Water Revenue Adjustment Mechanism (“MWRAM”) |  |
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | 15,834 | 10,864
Water Conservation Memorandum Account (“WCMA”) |  |
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | (7,621) | (5,039)
2022 General Rate Case Interim Memorandum Account |  |
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | 15,108 | 20,650
Cost recovery balancing and memorandum accounts |  |
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | 6,225 | 16,545
All other balancing and memorandum accounts |  |
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | 3,698 | 2,749
Water Revenue Adjustment (“WRA”) |  |
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | (8,063) | (4,488)
Other, net |  |
Regulatory Assets [Line Items] |  |
Total regulatory assets, net in Condensed Consolidated Balance Sheets | $ 10,013 | $ 9,739

X
- Definition The net amount of all regulatory assets less all regulatory liabilities as of the end of the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 980 -SubTopic 340 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481878/980-340-50-1 + Details
Name: | us-gaap_NetRegulatoryAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_RegulatoryAssetLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 980 -SubTopic 340 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481878/980-340-50-1 + Details
Name: | us-gaap_RegulatoryAssetsCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are not expected to be recovered through revenue sources within one year or the normal operating cycle if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 980 -SubTopic 340 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481878/980-340-50-1 + Details
Name: | us-gaap_RegulatoryAssetsNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_RegulatoryAssetAxis=us-gaap_DeferredIncomeTaxChargesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RegulatoryAssetAxis=us-gaap_PensionAndOtherPostretirementPlansCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RegulatoryAssetAxis=sjw_BusinessCombinationsDebtPremiumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RegulatoryAssetAxis=sjw_MontereyWaterRevenueAdjustmentMechanismMWRAMMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RegulatoryAssetAxis=sjw_WaterConservationMemorandumAccountWCMAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RegulatoryAssetAxis=sjw_A2022GeneralRateCaseInterimMemorandumAccountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RegulatoryAssetAxis=sjw_CostRecoveryAccountsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RegulatoryAssetAxis=sjw_AllOtherBalancingAndMemorandumAccountsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RegulatoryAssetAxis=sjw_WaterRevenueAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RegulatoryAssetAxis=sjw_OtherRegulatoryAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |