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Valuation and Qualifying Accounts and Reserves
12 Months Ended
Dec. 31, 2023
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, 2023, 2022 and 2021
(in thousands)

Description202320222021
Allowance for doubtful accounts:
Balance, beginning of period$5,753 4,600 3,891 
Charged to expense3,594 1,195 932 
Charged to regulatory asset1,628 265 1,610 
Accounts written off(5,479)(2,248)(2,394)
Recoveries of accounts written off1,055 1,941 561 
Balance, end of period$6,551 5,753 4,600 
Reserve for litigation and claims:
Balance, beginning of period$1,768 607 684 
Charged to expense971 1,583 916 
Revision to accrual, due to settlements(166)(62)(50)
Payments(685)(360)(943)
Balance, end of period$1,888 1,768 607