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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense | The components of income tax expense were:
| 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |
Federal | $ | 10,185 |  |  | 8,570 |  |  | 8,587 |
State | 4,281 |  |  | 3,170 |  |  | 2,633 |
Deferred: |  |  |  |  |
Federal | (8,871) |  |  | (3,223) |  |  | (3,811) |
State | 361 |  |  | (21) |  |  | 960 |
| $ | 5,956 |  |  | 8,496 |  |  | 8,369 |
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 $90,943, $82,324 and $68,847 in 2023, 2022 and 2021, respectively:
| 2023 |  | 2022 |  | 2021
Income tax at federal statutory rate | $ | 19,098 |  |  | 17,288 |  |  | 14,458 |
Increase (decrease) in taxes attributable to: |  |  |  |  |
State taxes, net of federal income tax benefit | 6,001 |  |  | 5,328 |  |  | 4,572 |
Uncertain tax positions | (4,330) |  |  | 1,483 |  |  | 1,678 |
Property flow-through | (9,045) |  |  | (13,091) |  |  | (8,573) |
Reversal of excess deferred taxes recognized in regulatory liability | (3,625) |  |  | (3,885) |  |  | (3,295) |
Pension flow-through | (597) |  |  | 27 |  |  | 429 |
Stock-based compensation | (491) |  |  | (297) |  |  | (331) |
Other items, net | (1,055) |  |  | 1,643 |  |  | (569) |
| $ | 5,956 |  |  | 8,496 |  |  | 8,369 |
Schedule of Deferred Tax Assets and Liabilities | The components of the net deferred tax liability as of December 31 was as follows:
| 2023 |  | 2022
Deferred tax assets: |  |  |
Advances and contributions | $ | 25,714 |  |  | 25,462 |
Unamortized investment tax credit | 517 |  |  | 575 |
Pensions, postretirement benefits and stock-based compensation | 17,844 |  |  | 23,161 |
Debt premium, net | 4,157 |  |  | 4,868 |
California franchise tax | 713 |  |  | 640 |
Deferred revenue | 841 |  |  | 1,444 |
Tax related regulatory liability | 24,358 |  |  | 25,750 |
Other | 7,077 |  |  | 6,627 |
Total deferred tax assets | 81,221 |  |  | 88,527 |
Deferred tax liabilities: |  |  |
Utility plant | 243,786 |  |  | 229,500 |
Pension and postretirement | 13,247 |  |  | 17,709 |
Deferred gain and other-property | 6,456 |  |  | 5,982 |
Regulatory asset - business combinations debt premium, net | 4,157 |  |  | 4,868 |
Intangibles | 2,693 |  |  | 2,943 |
Tax related regulatory asset | 44,155 |  |  | 38,599 |
Section 481(a) adjustments | — |  |  | 1,573 |
Other | 5,255 |  |  | 5,508 |
Total deferred tax liabilities | 319,749 |  |  | 306,682 |
Net deferred tax liabilities | $ | 238,528 |  |  | 218,155 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| 2023 |  | 2022 |  | 2021
Balance at beginning of year | $ | 9,004 |  |  | 7,961 |  |  | 6,468 |
Increase related to tax positions taken during the current year | 231 |  |  | 1,549 |  |  | 1,376 |
Increase related to tax positions taken during a prior year | 364 |  |  | — |  |  | 117 |
Reductions related to statute expiration | (1,191) |  |  | (284) |  |  | — |
Reductions related to tax positions taken in a prior year | (3,897) |  |  | (222) |  |  | — |
Balance at end of year | $ | 4,511 |  |  | 9,004 |  |  | 7,961 |

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