0000766829-22-000060 | 10-K | XBRL Viewer

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Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cumulative effect of change in accounting principle, taxes	$ 8,369	$ 8,380	$ 8,454
Unrealized gain (loss) on investment, taxes	68	247	43
Adjustment to pension benefit plans, taxes	$ 264	$ (324)	$ 22
Common stock, dividends per share, paid (usd per share)	$ 1.36	$ 1.28	$ 1.20
Cumulative Effect, Period of Adoption, Adjustment
Cumulative effect of change in accounting principle, taxes			$ 33

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Benefit Plans - Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 9,730	$ 8,659	$ 5,947
Interest cost	9,415	10,484	8,506
Expected return on assets	(18,019)	(15,715)	(10,118)
Amortization of prior service cost	41	41	48
Recognized actuarial loss	6,901	4,971	3,984
Net periodic benefit cost	8,068	8,440	8,367
Other Postretirement Benefits Plan
Defined Benefit Plan Disclosure [Line Items]
Service cost	1,115	900	581
Interest cost	806	956	775
Expected return on assets	(970)	(857)	(475)
Amortization of prior service cost	0	97	197
Recognized actuarial loss	257	229	240
Net periodic benefit cost	$ 1,208	$ 1,325	$ 1,318

Business Combinations - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	15 Months Ended
	Dec. 31, 2020	Dec. 31, 2021	Oct. 09, 2019
Assets acquired:
Goodwill	$ 628,144	$ 640,471
CTWS
Assets acquired:
Utility plant, net	750,703		$ 750,703
Utility plant, net, measurement period adjustments	0
Nonutility plant	848		848
Nonutility plant, measurement period adjustments	0
Current assets	41,888		42,673
Current assets, measurement period adjustments	(785)
Investments	12,489		12,489
Investments, measurement period adjustments	0
Regulatory assets and deferred charges, less current portion	78,786		83,132
Regulatory assets and deferred charges, less current portion, measurement period adjustments	(4,346)
Other intangible assets	17,181		17,181
Other intangible assets, measurement period adjustments	0
Other assets	2,592		2,592
Other assets, measurement period adjustments	0
Goodwill	626,409		626,523
Goodwill, measurement period adjustments	(114)
Total assets acquired	1,530,896		1,536,141
Total assets acquired, measurement period adjustments	(5,245)
Liabilities assumed:
Long-term debt	281,009		281,009
Long-term debt, measurement period adjustments	0
Current liabilities, including maturities of long-term debt	125,797		125,772
Current liabilities, including maturities of long-term debt, measurement period adjustments	25
Deferred income taxes	102,378		107,789
Deferred income taxes, measurement period adjustments	(5,411)
Postretirement benefit plans	31,789		31,789
Postretirement benefit plans, measurement period adjustments	0
Contributions in aid of construction and construction advances	137,327		137,327
Contributions in aid of construction and construction advances, measurement period adjustments	0
Other long-term liabilities	10,748		10,607
Other long-term liabilities, measurement period adjustments	141
Total liabilities assumed	689,048		694,293
Total liabilities assumed, measurement period adjustments	(5,245)
Assumed equity	841,848		$ 841,848
Assumed equity, measurement period adjustments	$ 0

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Additional Paid-in Capital	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interest
Beginning balance (in shares) at Dec. 31, 2018			28,404,316
Beginning balance at Dec. 31, 2018	$ 889,312	$ 97	$ 28	$ 495,366	$ 393,918	$ 97	$ 0	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	23,627				23,403			224
Distribution to noncontrolling interest	(224)							(224)
Unrealized gain (loss) on investment, net of tax effect	117						117
Adjustment to pension benefit plans, net of taxes	9						9
Share-based compensation	3,313			3,406	(93)
Share-based compensation related to business combination	6,384			6,384
Issuance of restricted and deferred stock units (in shares)			21,909
Issuance of restricted and deferred stock units	$ (110)			(110)
Employee stock purchase plan (in shares)	30,255		30,283
Employee stock purchase plan	$ 1,603			1,603
Common stock issuance, net of costs	(10)			(10)
Dividends paid	(34,134)				(34,134)
Ending balance (in shares) at Dec. 31, 2019			28,456,508
Ending balance at Dec. 31, 2019	889,984		$ 28	506,639	383,191		126	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	61,515				61,515
Unrealized gain (loss) on investment, net of tax effect	(310)						(310)
Adjustment to pension benefit plans, net of taxes	(880)						(880)
Share-based compensation	3,393			3,553	(160)
Issuance of restricted and deferred stock units (in shares)			68,347
Issuance of restricted and deferred stock units	$ (1,863)		$ 1	(1,864)
Employee stock purchase plan (in shares)	31,750		31,750
Employee stock purchase plan	$ 1,830			1,830
Dividends paid	$ (36,509)				(36,509)
Ending balance (in shares) at Dec. 31, 2020	28,556,605		28,556,605
Ending balance at Dec. 31, 2020	$ 917,160		$ 29	510,158	408,037		(1,064)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	60,478				60,478
Unrealized gain (loss) on investment, net of tax effect	185						185
Adjustment to pension benefit plans, net of taxes	716						716
Share-based compensation	4,128			4,246	(118)
Issuance of restricted and deferred stock units (in shares)			49,824
Issuance of restricted and deferred stock units	$ (1,066)			(1,066)
Employee stock purchase plan (in shares)	35,304		35,304
Employee stock purchase plan	$ 2,026			2,026
Common stock issuance, net of costs (in shares)			1,539,615
Common stock issuance, net of costs	91,029		$ 1	91,028
Dividends paid	$ (40,137)				(40,137)
Ending balance (in shares) at Dec. 31, 2021	30,181,348		30,181,348
Ending balance at Dec. 31, 2021	$ 1,034,519		$ 30	$ 606,392	$ 428,260		$ (163)	$ 0

Financial Statement Schedule - Condensed Statements of Comprehensive Income (Details) - USD ($) $ in Thousands		12 Months Ended
	Jun. 29, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Condensed Financial Statements, Captions [Line Items]
Operating revenue		$ 573,686	$ 564,526	$ 420,482
Operating expense:
Administrative and general		87,332	79,741	66,301
Property taxes and other non-income taxes		30,964	29,886	19,068
Merger related expenses		0	0	15,768
Total operating expense		462,527	446,856	363,003
Operating income		111,159	117,670	57,479
Other (expense) income:
Interest on long-term debt, mortgage and other interest expense		(54,339)	(54,255)	(31,796)
Gain on sale of Texas Water Alliance (“TWA”)	$ 3,000	3,000	0	0
Interest income on money market fund		0	0	6,536
Other, net		6,770	5,906	2,091
Income before income taxes		68,847	69,895	32,081
Provision for income taxes		8,369	8,380	8,454
SJW Group net income		60,478	61,515	23,403
Other comprehensive income (loss), net		901	(1,190)	126
SJW Group comprehensive income		61,379	60,325	23,529
SJW Group
Condensed Financial Statements, Captions [Line Items]
Operating revenue		0	0	0
Operating expense:
Administrative and general		2,050	3,110	8,130
Property taxes and other non-income taxes		(38)	250	250
Merger related expenses		0	0	14,849
Total operating expense		2,012	3,360	23,229
Operating income		(2,012)	(3,360)	(23,229)
Other (expense) income:
Interest on long-term debt, mortgage and other interest expense		(18,673)	(19,430)	(6,615)
Gain on sale of Texas Water Alliance (“TWA”)		3,000	0	0
Interest income on money market fund		0	0	6,536
Other, net		(160)	(250)	89
Income before income taxes		(17,845)	(23,040)	(23,219)
Provision for income taxes		(4,660)	(6,414)	(1,431)
Equity earnings from subsidiaries, net of taxes		73,663	78,141	45,191
Subsidiaries
Other (expense) income:
Equity earnings from subsidiaries, net of taxes		$ 73,663	$ 78,141	$ 45,191

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Property, Plant and Equipment

The major components of depreciable plant and equipment as of December 31, 2021 and 2020 are as follows:


	2021		2020
Equipment	$	598,285	567,904
Transmission and distribution	1,802,008		1,699,953
Office buildings and other structures	981,615		930,203
Total depreciable plant and equipment	$	3,381,908	3,198,060

Depreciation is computed using the straight-line method over the estimated remaining service lives of groups of assets. The estimated service lives of depreciable plant and equipment are as follows:


			Useful Lives
Equipment			5 to 35 years
Transmission and distribution plant			35 to 75 years
Office buildings and other structures			7 to 50 years

Schedule of Real Estate Investments

The major components of real estate investments and nonutility properties as of December 31, 2021 and 2020 are as follows:


	2021		2020
Land	$	12,615	14,168
Buildings and improvements	45,017		43,961

Total real estate investments and nonutility properties	$	57,632	58,129

Schedule of Future Minimum Rental Payments to be Received

The following schedule shows the future minimum rental payments to be received from third parties under operating leases that have remaining noncancelable lease terms in excess of one year as of December 31, 2021:


Year ending December 31:	Rental Revenue
2022	$	4,251
2023	4,230
2024	2,990
2025	2,912
2026	3,075
Thereafter	4,753

Schedule of Estimated Refunds of Advances for Construction and Contributions in Aid of Construction

Estimated refunds for the next five years and thereafter are shown below:


	Estimated Refunds
2022	$	3,609
2023	3,548
2024	3,282
2025	3,030
2026	2,809
Thereafter	49,582

Schedule of Asset Retirement Obligations

As of December 31, 2021 and 2020, the asset retirement obligation is as follows:


	2021			2020
Retirement obligation	$	4,511		4,619
Discount rate	6		%	6	%


Retirement obligation, present value	$	925		939

Disaggregation of Revenue

The major streams of revenue for SJW Group are as follows:


	2021		2020	2019
Revenue from contracts with customers	$	559,568	549,270	447,720
Alternative revenue programs, net	5,304		(493)	(18,232)
Other balancing and memorandum accounts, net	5,138		11,856	(30,092)
Other regulatory mechanisms, net	(1,703)		(1,639)	15,689
Rental income	5,379		5,532	5,397
	$	573,686	564,526	420,482

Lines of Credit - Schedule of Lines of Credit (Details) - Line of Credit - USD ($)	Dec. 31, 2021	Apr. 23, 2021	Dec. 31, 2020
Revolving Credit Facility
Line of Credit Facility [Line Items]
Line Limit	$ 260,000,000
Amounts Outstanding	62,996,000		$ 175,094,000
Unused Portion	197,004,000
Revolving Credit Facility \| SJWC Credit Agreement Maturing December 2023
Line of Credit Facility [Line Items]
Line Limit	140,000,000
Amounts Outstanding	0		80,000,000
Unused Portion	140,000,000
Revolving Credit Facility \| CTWS Credit Agreement Maturing December 2023
Line of Credit Facility [Line Items]
Line Limit	75,000,000
Amounts Outstanding	22,996,000		55,094,000
Unused Portion	52,004,000
Revolving Credit Facility \| CTWS Credit Agreement Maturing May 2025
Line of Credit Facility [Line Items]
Line Limit	40,000,000
Amounts Outstanding	40,000,000		40,000,000
Unused Portion	0
Revolving Credit Facility \| SJWTX, Inc. Credit Agreement Maturing December 2023
Line of Credit Facility [Line Items]
Line Limit	5,000,000
Amounts Outstanding	0		$ 0
Unused Portion	$ 5,000,000
Revolving Credit Facility \| SJWC Credit Agreement \| Chase Bank, N.A.
Line of Credit Facility [Line Items]
Line Limit		$ 140,000,000
Revolving Credit Facility \| SJWTX Credit Agreement \| Chase Bank, N.A.
Line of Credit Facility [Line Items]
Line Limit		5,000,000
Standby Letters of Credit \| SJWC Credit Agreement \| Chase Bank, N.A.
Line of Credit Facility [Line Items]
Line Limit		15,000,000
Standby Letters of Credit \| SJWTX Credit Agreement \| Chase Bank, N.A.
Line of Credit Facility [Line Items]
Line Limit		$ 1,000,000

Benefit Plans - Amounts Recognized in Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Noncurrent liabilities	$ (89,998)	$ (121,597)
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Noncurrent assets	6,422	0
Current liabilities	(2,782)	(2,760)
Noncurrent liabilities	(77,302)	(105,207)
Liabilities, net	(73,662)	(107,967)
Other Postretirement Benefits Plan
Defined Benefit Plan Disclosure [Line Items]
Noncurrent assets	0	0
Current liabilities	(139)	(133)
Noncurrent liabilities	(12,506)	(16,182)
Liabilities, net	$ (12,645)	$ (16,315)

- Definition

Amount of asset, recognized in statement of financial position, for overfunded defined benefit pension and other postretirement plans.

+ References + Details

Financial Statement Schedule - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating activities:
Net income (loss)	$ 60,478	$ 61,515	$ 23,403
Adjustments to reconcile net income to net cash provided by operating activities:
Deferred income taxes	(2,851)	(5,497)	(1,249)
Share-based compensation	4,246	3,553	3,406
Gain on sale of TWA, real estate investments and nonutility properties	(11,421)	(948)	(909)
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts payable and other current liabilities	4,843	(357)	1,946
Tax receivable and accrued taxes	(6,416)	(3,557)	(6,044)
Other changes, net	(2,123)	(2,413)	7,469
Net cash provided by operating activities	130,040	104,051	130,005
Investing activities:
Proceeds from sale of TWA, real estate investments and nonutility properties	18,228	1,151	745
Payments for business/asset acquisitions	(23,587)	0	(835,465)
Net cash used in investing activities	(259,995)	(214,259)	(1,017,771)
Financing activities:
Long-term borrowings	247,000	85,000	590,000
Repayments of long-term borrowings	(76,113)	(28,931)	(1,400)
Issuance of common stock, net of issuance costs	91,028	0	(10)
Dividends paid	(40,137)	(36,509)	(34,134)
Net cash provided by financing activities	132,805	101,533	484,988
Net change in cash, cash equivalents and restricted cash	2,850	(8,675)	(402,778)
Cash, cash equivalents and restricted cash, beginning of year	9,269	17,944	420,722
Cash, cash equivalents and restricted cash, end of year	12,119	9,269	17,944
Cash paid during the year for:
Interest	58,175	59,955	32,138
Income taxes	8,466	10,380	16,448
SJW Group
Adjustments to reconcile net income to net cash provided by operating activities:
Earnings from investment in subsidiaries	(73,663)	(78,141)	(45,191)
Deferred income taxes	(185)	162	4,606
Share-based compensation	679	466	141
Gain on sale of TWA, real estate investments and nonutility properties	(3,000)	0	0
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts payable and other current liabilities	(226)	(1,532)	255
Intercompany receivables	(1,586)	(2,607)	2,045
Tax receivable and accrued taxes	4,782	10,759	(6,779)
Accrued interest	28	(553)	3,742
Return on capital from investments in subsidiaries	45,900	47,800	28,600
Other changes, net	605	367	808
Net cash provided by operating activities	33,812	38,236	11,630
Investing activities:
Proceeds to subsidiaries for notes receivable	(75,986)	(10,353)	(102,522)
Repayments from subsidiaries for notes receivable	85,651	1,400	95,795
Investments in subsidiaries	(35,118)	(37,952)	(62,262)
Proceeds from sale of TWA, real estate investments and nonutility properties	3,000	0	0
Payments for business/asset acquisitions	0	0	(837,903)
Net cash used in investing activities	(22,453)	(46,905)	(906,892)
Financing activities:
Borrowings from subsidiaries for notes payable	34,317	54,837	29,865
Repayments to subsidiaries for notes payable	(44,145)	(59,762)	(17,705)
Long-term borrowings	0	50,000	510,000
Repayments of long-term borrowings	(50,000)	0	0
Issuance of common stock, net of issuance costs	91,029	0	(10)
Debt issuance costs	0	(496)	(3,957)
Dividends paid	(40,137)	(36,509)	(34,134)
Net cash provided by financing activities	(8,936)	8,070	484,059
Net change in cash, cash equivalents and restricted cash	2,423	(599)	(411,203)
Cash, cash equivalents and restricted cash, beginning of year	436	1,035	412,238
Cash, cash equivalents and restricted cash, end of year	2,859	436	1,035
Cash paid during the year for:
Interest	18,518	19,442	2,203
Income taxes	(4,998)	3,466	689
Supplemental disclosure of non-cash activities:
Share-based compensation from investment in subsidiaries	$ 4,413	$ 2,894	$ 4,663

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2021

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

Long-term debt as of December 31 was as follows:


Description	Rate	Maturity	2021		2020

SJW Group Senior notes (a)	2.47% - 3.53%	2029 - 2039	$	560,000	610,000
SJWC:
Senior notes (a)	3.00% - 8.58%	2022 - 2051	420,000		320,000
California Pollution Control Financing Authority Revenue Bonds	4.75%, 5.10%	2040, 2046	120,000		120,000
Total SJWC			540,000		440,000
CTWS bank term loans	4.09%, 4.15%	2027, 2037	20,351		22,169
Connecticut Water:
Connecticut Innovations Revenue Bonds, variable rate		2028 - 2029	22,050		22,050
Connecticut Innovations Revenue Bonds, fixed rate			—		22,260
Senior notes (a)	3.07% - 3.53%	2037 - 2051	170,000		70,000
Bank term loans	3.51% - 4.75%	2022 - 2036	111,090		111,090
Total Connecticut Water			303,140		225,400
SJWTX, Inc.:
Senior note (a)	6.27%	2036	15,000		15,000
Bank term loans	4.01%, 4.11%	2041	30,000		—
Total SJWTX, Inc.			45,000		15,000
Maine Water:
State revolving fund loans	0.00% - 2.58%	2022 - 2048	17,264		18,651
Other First Mortgage Bond	8.95%	2024	2,700		3,600
Bank term loans	3.89% - 5.51%	2024 - 2043	34,500		17,500
Total Maine Water			54,464		39,751
Total debt			1,522,955		1,352,320
Unamortized debt premium, net (b)			19,937		22,479

Unamortized debt issuance costs			(10,851)		(10,978)
Current portion			(39,106)		(76,241)
Total long-term debt, less current portion			$	1,492,935	1,287,580

___________________________________

(a)Senior notes held by institutional investors are unsecured obligations of SJW Group, SJWC, Connecticut Water, SJWTX, Inc. and Maine Water and require interest-only payments until maturity. To minimize issuance costs, the companies’ debt has primarily been placed privately.

(b)Consists of fair value adjustments recognized through purchase accounting for the completed merger with CTWS on October 9, 2019.

Schedule of Maturities of Long-term Debt

The following is a table of the consolidated company’s schedule of principal payments:


Year
2022	$	39,179
2023	4,360
2024	48,983
2025	3,648
2026	23,303
Thereafter	1,403,482

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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+ Details

Summary of Significant Accounting Policies - Cash and Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 23, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Public Utilities, General Disclosures [Line Items]
Long-term borrowings held as restricted cash		$ 0	$ 4,000	$ 5,000
Cash		10,908	5,269
Restricted cash		1,211	$ 4,000
Maine Water Company
Public Utilities, General Disclosures [Line Items]
Long-term borrowings held as restricted cash	$ 4
Cash		2,789
Restricted cash		$ 1,211

Benefit Plans - Actuarial Calculation Assumptions (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, rate of compensation increase	4.00%	4.00%	4.00%
Benefit obligations, rate of compensation increase	4.00%	4.00%
Minimum \| Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, discount rate	2.29%	3.05%	3.04%
Net periodic benefit cost, expected return on plan assets	6.50%	6.50%	7.00%
Benefit obligations, discount rate	2.65%	2.29%
Minimum \| Other Postretirement Benefits Plan
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, discount rate	2.18%	2.59%	2.52%
Net periodic benefit cost, expected return on plan assets	4.20%	4.20%	4.00%
Benefit obligations, discount rate	2.61%	2.18%
Maximum \| Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, discount rate	2.48%	3.23%	4.16%
Net periodic benefit cost, expected return on plan assets	6.75%	6.75%	7.25%
Benefit obligations, discount rate	2.82%	2.48%
Maximum \| Other Postretirement Benefits Plan
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, discount rate	2.41%	3.18%	4.09%
Net periodic benefit cost, expected return on plan assets	6.50%	6.50%	7.00%
Benefit obligations, discount rate	2.76%	2.41%

Segment and Non-Tariffed Businesses Reporting (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) subsidiary reportable_segment	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Segment Reporting Information [Line Items]
Number of subsidiaries \| subsidiary	4
Number of reportable segments \| reportable_segment	2
Operating revenue	$ 573,686	$ 564,526	$ 420,482
Operating expense	462,527	446,856	363,003
Operating income (loss)	111,159	117,670	57,479
Net income (loss)	60,478	61,515	23,403
Depreciation and amortization	94,400	89,279	65,592
Senior note and other interest expense	54,339	54,255	31,796
Provision for income taxes	8,369	8,380	8,454
Assets	3,492,395	3,311,465	3,132,470
Regulated \| Water Utility Services
Segment Reporting Information [Line Items]
Operating revenue	558,154	548,013	407,116
Operating expense	449,401	431,375	329,520
Operating income (loss)	108,753	116,638	77,596
Net income (loss)	67,530	69,245	42,691
Depreciation and amortization	91,896	86,758	63,775
Senior note and other interest expense	34,308	33,877	25,073
Provision for income taxes	10,327	16,563	8,382
Assets	3,380,637	3,197,626	3,016,846
Regulated \| SJW Corp.
Segment Reporting Information [Line Items]
Operating revenue	558,154	548,013	407,116
Operating expense	449,401	431,375	329,520
Operating income (loss)	108,753	116,638	77,596
Net income (loss)	67,530	69,245	42,691
Depreciation and amortization	91,896	86,758	63,775
Senior note and other interest expense	34,308	33,877	25,073
Provision for income taxes	10,327	16,563	8,382
Assets	3,380,637	3,197,626	3,016,846
Non- tariffed \| Water Utility Services
Segment Reporting Information [Line Items]
Operating revenue	10,153	10,981	7,969
Operating expense	7,138	6,943	5,443
Operating income (loss)	3,015	4,038	2,526
Net income (loss)	3,309	4,099	2,019
Depreciation and amortization	443	442	420
Senior note and other interest expense	0	0	0
Provision for income taxes	369	998	708
Assets	6,916	8,869	5,507
Non- tariffed \| Real Estate Services
Segment Reporting Information [Line Items]
Operating revenue	5,379	5,532	5,397
Operating expense	3,585	3,510	3,751
Operating income (loss)	1,794	2,022	1,646
Net income (loss)	1,950	1,455	1,623
Depreciation and amortization	1,168	1,186	1,196
Senior note and other interest expense	0	0	0
Provision for income taxes	619	467	486
Assets	43,383	44,405	46,778
Non- tariffed \| All Other
Segment Reporting Information [Line Items]
Operating revenue	0	0	0
Operating expense	2,403	5,028	24,289
Operating income (loss)	(2,403)	(5,028)	(24,289)
Net income (loss)	(12,311)	(13,284)	(22,930)
Depreciation and amortization	893	893	201
Senior note and other interest expense	20,031	20,378	6,723
Provision for income taxes	(2,946)	(9,648)	(1,122)
Assets	61,459	60,565	63,339
Non- tariffed \| SJW Corp.
Segment Reporting Information [Line Items]
Operating revenue	15,532	16,513	13,366
Operating expense	13,126	15,481	33,483
Operating income (loss)	2,406	1,032	(20,117)
Net income (loss)	(7,052)	(7,730)	(19,288)
Depreciation and amortization	2,504	2,521	1,817
Senior note and other interest expense	20,031	20,378	6,723
Provision for income taxes	(1,958)	(8,183)	72
Assets	$ 111,758	$ 113,839	$ 115,624

Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2021

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, 2021, 2020 and 2019

(in thousands)


Description	2021		2020	2019
Allowance for doubtful accounts:
Balance, beginning of period	$	3,891	1,512	272
Opening balance, SJWNE, LLC	—		—	1,283
Charged to expense	932		(177)	520
Charged to regulatory asset	1,610		3,032	—
Accounts written off	(2,394)		(800)	(875)
Recoveries of accounts written off	561		324	312
Balance, end of period	$	4,600	3,891	1,512
Reserve for litigation and claims:
Balance, beginning of period	$	684	2,898	2,181
Charged to expense	916		958	3,221
Revision to accrual, due to settlements	(50)		(122)	(135)
Payments	(943)		(3,050)	(2,369)
Balance, end of period	$	607	684	2,898

Summary of Significant Accounting Policies - Real Estate Investments and Nonutility Properties (Details) $ in Thousands				12 Months Ended
	Oct. 29, 2021 USD ($) property	Jun. 29, 2021 USD ($)	Sep. 28, 2020 USD ($) property	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2017 USD ($)
Components of Real Estate Investments [Abstract]
Land				$ 12,615	$ 14,168
Buildings and improvements				45,017	43,961
Total real estate investment				57,632	58,129
Sales agreement, holdback amount							$ 3,000
Gain on sale of properties		$ 3,000		3,000	0	$ 0
Gain on sale of real estate investments				927	948	$ 929
Lessor, Operating Lease, Payments, Fiscal Year Maturity [Abstract]
2022				4,251
2023				4,230
2024				2,990
2025				2,912
2026				3,075
Thereafter				4,753
Land and Building
Assets Leased or Available for Lease [Abstract]
Assets leased or available for lease				$ 58,330	$ 57,273
SJWC
Components of Real Estate Investments [Abstract]
Gain on sale of properties	$ 7,230
Number of properties sold \| property	2		6
Proceeds from sale of real estate held-for-investment	$ 13,150		$ 1,075
Properties selling expenses	277
Deferred gains on sales of properties	5,442
Proceeds from sale of land held-for-investment	2,600
Gain on sale of real estate investments	927		1,048
Real estate selling expenses	$ 121		$ 22
Building and Building Improvements \| Minimum
Components of Real Estate Investments [Abstract]
Estimated useful life				7 years
Building and Building Improvements \| Maximum
Components of Real Estate Investments [Abstract]
Estimated useful life				39 years

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2021

Business Combination and Asset Acquisition [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table summarizes the purchase price and recording of fair values of assets acquired and liabilities assumed as of the acquisition date and subsequent adjustments as of December 31, 2020.


	Amounts Previously Recognized as of Acquisition Date (a)		Measurement Period Adjustments	Amounts Recognized as of Acquisition Date (as Adjusted)
Assets acquired:
Utility plant, net	$	750,703	—	750,703
Nonutility plant	848		—	848
Current assets	42,673		(785)	41,888
Investments	12,489		—	12,489
Regulatory assets and deferred charges, less current portion	83,132		(4,346)	78,786
Other intangible assets	17,181		—	17,181
Other assets	2,592		—	2,592
Goodwill	626,523		(114)	626,409
Total assets acquired	1,536,141		(5,245)	1,530,896
Liabilities assumed:
Long-term debt	281,009		—	281,009
Current liabilities, including maturities of long-term debt	125,772		25	125,797
Deferred income taxes	107,789		(5,411)	102,378
Postretirement benefit plans	31,789		—	31,789
Contributions in aid of construction and construction advances	137,327		—	137,327
Other long-term liabilities	10,607		141	10,748
Total liabilities assumed	694,293		(5,245)	689,048
Assumed equity	$	841,848	—	841,848

______________________________________

(a)As previously reported in the SJW Group’s 10-K for the period ended December 31, 2019.

Financial Statement Schedule - Condensed Balance Sheets (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2021	Mar. 08, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 12,119		$ 9,269	$ 17,944	$ 420,722
Other current assets	4,902		5,125
Total current assets	134,085		127,331
Total assets	3,492,395		3,311,465	3,132,470
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares in 2021 and 2020; issued and outstanding 30,181,348 shares in 2021 and 28,556,605 shares in 2020	30		29
Additional paid-in capital	606,392		510,158
Retained earnings	428,260		408,037
Accumulated other comprehensive (loss)	(163)		(1,064)
Total stockholders’ equity	1,034,519		917,160	889,984	889,312
Long-term debt, less current portion	1,492,935		1,287,580
Capitalization, long-term debt and equity	2,527,454		2,204,740
Current liabilities:
Current portion of long-term debt	39,106		76,241
Accrued interest	14,174		12,861
Other current liabilities	27,821		19,203
Total current liabilities	203,271		350,795
Deferred income taxes	200,451		191,415
Other noncurrent liabilities	24,049		21,786
Total equity and liabilities	$ 3,492,395		$ 3,311,465
Common stock, par value (usd per share)	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	70,000,000		70,000,000
Common stock, shares issued (in shares)	30,181,348		28,556,605
Common stock, shares outstanding (in shares)	30,181,348		28,556,605
SJW Group
Assets
Investments in subsidiaries	$ 1,607,952		$ 1,536,106
Current assets:
Cash and cash equivalents	2,859		436	$ 1,035	$ 412,238
Intercompany receivables	0		258
Intercompany notes receivable	6,015		15,680
Other current assets	530		124
Total current assets	9,404		16,498
Total assets	1,617,356		1,552,604
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares in 2021 and 2020; issued and outstanding 30,181,348 shares in 2021 and 28,556,605 shares in 2020	30		29
Additional paid-in capital	606,392		510,158
Retained earnings	428,260		408,037
Accumulated other comprehensive (loss)	(163)		(1,064)
Total stockholders’ equity	1,034,519		917,160
Long-term debt, less current portion	556,225		555,824
Capitalization, long-term debt and equity	1,590,744		1,472,984
Current liabilities:
Current portion of long-term debt	0		49,929
Intercompany payables	2,097		0
Intercompany notes payable	9,712		19,540
Accrued interest	3,223		3,195
Income tax payable	8,017		3,268
Other current liabilities	313		422
Total current liabilities	23,362		76,354
Deferred income taxes	2,471		2,623
Other noncurrent liabilities	779		643
Commitments and contingencies
Total equity and liabilities	$ 1,617,356		$ 1,552,604

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Recently Adopted Accounting Principles

In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, “Simplifying the Accounting for Income Taxes”, which simplifies the accounting for income taxes, eliminates certain exceptions within Topic 740, “Income Taxes”, and clarifies certain aspects of the current guidance to promote consistency among reporting entities. ASU 2019-12 was effective for SJW Group in the first quarter of fiscal year 2021. The adoption of ASU 2019-12 did not have a material impact on the consolidated financial statements.

Use of Estimates

The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Depreciable Utility Plant and Equipment

The major components of depreciable plant and equipment as of December 31, 2021 and 2020 are as follows:


	2021		2020
Equipment	$	598,285	567,904
Transmission and distribution	1,802,008		1,699,953
Office buildings and other structures	981,615		930,203
Total depreciable plant and equipment	$	3,381,908	3,198,060

Depreciation is computed using the straight-line method over the estimated remaining service lives of groups of assets. The estimated service lives of depreciable plant and equipment are as follows:


			Useful Lives
Equipment			5 to 35 years
Transmission and distribution plant			35 to 75 years
Office buildings and other structures			7 to 50 years

For the years 2021, 2020 and 2019, depreciation expense as a percent of the beginning of the year balance of depreciable plant was approximately 3.2%, 3.2% and 3.8%, respectively. Depreciation expense for utility plant for the years ended December 31, 2021, 2020 and 2019 was $91,906, $86,823 and $63,785, respectively. The cost of utility plant retired, including retirement costs (less salvage), is charged to accumulated depreciation and no gain or loss is recognized.

As of December 31, 2021 and 2020, accrued payables for additions to depreciable utility plant were $20,579 and $24,571, respectively.

Allowance For Funds Used During Construction (“AFUDC”)

AFUDC represents the capitalized costs of borrowed funds or a return on equity funds used to finance utility plant under construction and is capitalized as part of construction work in progress. AFUDC is recorded to the extent approved by the respective states’ utility regulators and is recovered through water rates as the utility plant depreciates. The amount of interest capitalized in 2021, 2020 and 2019 was $4,422, $4,133 and $4,323, respectively. Interest on long-term debt is presented net of amounts capitalized on the Consolidated Statement of Comprehensive Income. The amount of equity funds capitalized in 2021, 2020 and 2019 was $1,926, $1,249 and $198, respectively, reflected in “Other, net” on the Consolidated Statement of Comprehensive Income. Prior to the merger with CTWS on October 9, 2019, SJW Group did not have AFUDC for equity funds.

Intangible Assets

Intangible assets are recorded at cost and are amortized using the straight-line method over the estimated useful life of the asset, ranging from 5 to 70 years (see Note 8, “Utility Plant Intangible Assets”).

Real Estate Investments and Nonutility Properties

Real estate investments and nonutility properties are recorded at cost and consist primarily of land and buildings. Net gains and losses from the sale of real estate investments and nonutility properties are recorded as a component of other (expense) income and operating expense, respectively, in the Consolidated Statements of Comprehensive Income. Nonutility property is property that is neither used nor useful in providing water utility services to customers and is excluded from rate base for rate-setting purposes. SJWC recognizes gain/loss on disposition of nonutility property in accordance with California Public Utilities Commission (“CPUC”) Code Section 790, whereby the net proceeds are reinvested back into property that is useful in providing water utility services to customers. CTWS and CLWSC do not have regulatory restrictions on the use of proceeds from the sale of nonutility property. There is no depreciation associated with Water Utility Services nonutility property as it is all undeveloped land.

The major components of real estate investments and nonutility properties as of December 31, 2021 and 2020 are as follows:


	2021		2020
Land	$	12,615	14,168
Buildings and improvements	45,017		43,961

Total real estate investments and nonutility properties	$	57,632	58,129

Depreciation on buildings and improvements for real estate investments is computed using the straight-line method over the estimated useful lives of the assets, ranging from 7 to 39 years.

A former wholly owned subsidiary of SJW Group, Texas Water Alliance Limited was sold to Guadalupe-Blanco River Authority (“GBRA”) in 2017. The sales agreement with GBRA included a holdback amount of $3,000 to be paid to SJW Group on June 30, 2021, subject to reduction under certain conditions. SJW Group received the holdback amount without reduction from the GBRA on June 29, 2021 and recognized a pre-tax gain on sale of $3,000.

On October 29, 2021, San Jose Water sold two nonutility properties located in San Jose, California for $13,150. SJW Group recognized a pre-tax gain on the sale of nonutility properties of $7,230, after selling expenses of $277 for one of the properties sold, and a gain of $5,442 was deferred on the other nonutility property pending CPUC review. On February 15, 2022, the CPUC review was completed and the deferred gain will be recognized in the first quarter of 2022.

Also, on October 29, 2021, SJW Land sold undeveloped land located in San Jose, California for $2,600. SJW Group recognized a pre-tax gain on the sale of real estate investments of $927, after selling expenses of $121.

On September 28, 2020, SJWC sold six nonutility properties located in Los Gatos, California for $1,075. SJW Group recognized a pre-tax gain on the sale of real estate investments of $1,048, after selling expenses of $22.

Real estate investments include $58,330 and $57,273 as of December 31, 2021 and 2020, respectively, of assets that are leased or available for lease. The following schedule shows the future minimum rental payments to be received from third parties under operating leases that have remaining noncancelable lease terms in excess of one year as of December 31, 2021:


Year ending December 31:	Rental Revenue
2022	$	4,251
2023	4,230
2024	2,990
2025	2,912
2026	3,075
Thereafter	4,753

Business Combinations

SJW Group applies the provisions of Accounting Standards Codification (“ASC”) Topic 805—“Business Combinations” for the purchase accounting related to business acquisitions. Topic 805 requires SJW Group to recognize separately from goodwill the assets acquired and the liabilities assumed at the acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the assets acquired and the liabilities assumed. While SJW Group uses best available estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date, such estimates are inherently uncertain and subject to refinement. As a result, during the one year measurement period from the acquisition date, we record adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the values

of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded to our Consolidated Statements of Comprehensive Income. Accounting for business combinations requires SJW Group to make significant estimates and assumptions, especially at the acquisition date, including estimates for intangible assets, contractual obligations assumed and pre-acquisition contingencies. Although SJW Group believes that the assumptions and estimates we make are reasonable and appropriate, they are based in part on historical experience and information obtained from the acquired company’s management and are inherently uncertain. Events and circumstances may occur that may affect the accuracy or validity of such assumptions, estimates or actual results. The purchase price allocation process requires management to make significant estimates and assumptions with respect to intangible assets. Although SJW Group believes the assumptions and estimates made are reasonable, they are based in part on historical experience, market conditions and information obtained from management of the acquired companies and are inherently uncertain. Examples of critical estimates in valuing certain of the intangible assets we have acquired include, but are not limited to: future expected cash flows from services; historical and expected customer attrition rates and anticipated growth in revenue from acquired customers; the expected use of the acquired assets; and discount rates. See Note 1 4, “Business Combinations” for further discussion.

Impairment of Long-Lived Assets and Goodwill

In accordance with the requirements of FASB ASC Topic 360—“Property, Plant and Equipment,” the long-lived assets of SJW Group are reviewed for impairment when changes in circumstances or events require adjustments to the carrying values of the assets. When such changes in circumstances or events occur, the company assesses recoverability by determining whether the carrying value of such assets will be recovered through the undiscounted expected future cash flows. To the extent an impairment exists, the asset is written down to its estimated fair value with a corresponding charge to operations in the period in which the impairment is identified. Long-lived assets consist primarily of utility plant in service, goodwill, regulatory assets, real estate investments and intangible assets. SJW Group first performs a qualitative assessment to determine whether it is necessary to perform the quantitative impairment test. In assessing the qualitative factors, SJW Group considers the impact of these key factors: change in industry and competitive environment, financial performance, and other relevant Company-specific events. If SJW Group determines that as a result of the qualitative assessment it is more likely than not (> 50% likelihood) that the fair value is less than carrying amount, then a quantitative test is performed. During the year ended December 31, 2021, SJW Group determined that an implementation project for a customer care billing system at CLWSC will no longer be pursued and accordingly wrote-off $2,211 of accumulated costs for the project that were previously recorded as construction in progress on the consolidated balance sheets. No impairments occurred during 2020 and 2019.

Goodwill represents the excess of the purchase price paid over the estimated fair value of the assets acquired and liabilities assumed in the acquisition of a business. Goodwill is not amortized but is tested for impairment annually on October 1st or more frequently if an event occurs or circumstances change that would more likely than not, reduce the fair value of a reporting unit below its carrying amount. SJW Group first performs a qualitative assessment to determine whether it is necessary to perform the quantitative impairment test. In assessing the qualitative factors, SJW Group considers the impact of these key factors: change in industry and competitive environment, financial performance, macroeconomic conditions, and other relevant Company-specific events. If SJW Group determines that as a result of the qualitative assessment it is more likely than not (> 50% likelihood) that the fair value is less than carrying amount, then a quantitative test is performed. SJW Group’s goodwill is primarily associated with the recent merger with CTWS in 2019. As of October 1, 2021, SJW Group performed a qualitative assessment and found no indicators of impairment and therefore did not perform the quantitative impairment test. No goodwill impairments occurred during 2021, 2020 or 2019.

Cash and Cash Equivalents, and Restricted Cash

Cash and cash equivalents primarily consist of cash on deposit with banks with maturities of three months or less from the date of purchase. Restricted funds consist of proceeds from state revolving fund bond issuances to Maine Water of $4,000 on December 23, 2020, for capital expenditures. Proceeds are held by a trustee for the bonds and as funding conditions are met, funds are released. As of December 31, 2021, $2,789 of the proceeds from the December 23, 2020, bond were released by the trustee, and a balance of $1,211 remains. No bond issuances of this nature took place during 2021.

Financial Instruments and Investments

The following instruments are not measured at fair value on the company’s consolidated balance sheets but require disclosure of fair values: cash and cash equivalents, accounts receivable and accounts payable. The estimated fair value of such instruments approximates their carrying value as reported on the consolidated balance sheets. The fair value of such financial instruments are determined using the income approach based on the present value of estimated future cash flows. The fair value of these instruments would be categorized as Level 2 in the fair value hierarchy, with the exception of cash and cash equivalents, which would be categorized as Level 1. The fair value of long-term debt is discussed in Note 6, “Long-Term Debt” and pension plan assets in Note 11, “Benefit Plans”.

SJW Group has investments in company owned life insurance which are valued at cash surrender value of the policies as reported by the insurer. The value of these contracts is based principally on a referenced pool of investment funds that actively redeem shares, are observable and measurable, and are presented in “Other investments” on SJW Group’s Consolidated Balance Sheets. As of December 31, 2021 and 2020, the value of the company owned life insurance was $8,026 and $8,026, respectively, of which $4,191 and $4,311, respectively, was related to assets to fund CTWS’ supplemental retirement plan agreements. See discussion on pension plans in Note 11, “Benefit Plans”.

Income Taxes

Income taxes are accounted for using the asset and liability method. Deferred tax assets and liabilities are recognized for the effect of temporary differences between financial and tax reporting. Deferred tax assets and liabilities are measured using current tax rates in effect. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date.

To the extent permitted by the regulators, investment tax credits resulting from utility plant additions are deferred and amortized over the estimated useful lives of the related property.

Advances for Construction and Contributions in Aid of Construction

In California, advances for construction received after 1981 are primarily refunded ratably over 40 years. In Connecticut and Maine, advances for construction are refunded as services are connected to the main, over periods not exceeding 15 years and in Texas advances for construction are non-refundable. Estimated refunds for the next five years and thereafter are shown below:


	Estimated Refunds
2022	$	3,609
2023	3,548
2024	3,282
2025	3,030
2026	2,809
Thereafter	49,582

As of December 31, 2021, advances for construction were $130,693 of which $36,388 was related to non-refundable advances for construction and $28,445 was related to advances which are refunded based on service connections made. As of December 31, 2021 and 2020, the fair value of the advances for construction refunded ratably over 40 years is $51,067 and $50,391, respectively.

Contributions in aid of construction represent funds received from developers that are not refundable under applicable regulations. Depreciation applicable to utility plant constructed with these contributions is charged to contributions in aid of construction.

Customer advances and contributions in aid of construction received subsequent to 1986 and prior to June 12, 1996, generally must be included in federal taxable income, except for CTWS. Taxes paid relating to advances and contributions are recorded as deferred tax assets for financial reporting purposes and are amortized over 40 years for advances and over the tax depreciable life of the related asset for contributions. Receipts subsequent to June 12, 1996, are generally exempt from federal taxable income, unless specifically prescribed under treasury regulations, including CTWS.

Advances and contributions received subsequent to 1991 and prior to 1997 are included in state taxable income, except for CTWS.

Asset Retirement Obligation

SJW Group’s asset retirement obligation is recorded as a liability included in other non-current liabilities. It reflects principally the retirement costs of wells and other anticipated clean-up costs, which by law, must be remediated upon retirement. Retirement costs have historically been recovered through rates at the time of retirement. As a result, a regulatory asset is also recorded.

As of December 31, 2021 and 2020, the asset retirement obligation is as follows:


	2021			2020
Retirement obligation	$	4,511		4,619
Discount rate	6		%	6	%


Retirement obligation, present value	$	925		939

Revenue

Management has determined that the company has principally five categories of revenues.

The first category is recognized in accordance with ASC Topic 606- “Revenue from Contracts with Customers” and represents metered revenue of Water Utility Services which includes billings to customers based on meter readings plus an estimate of water used between the customers’ last meter reading and the end of the accounting period. SJW Group satisfies its performance obligation upon delivery of water to the customer at which time the customer consumes the benefits provided by the company. The customer is typically billed on a quarterly or bi-monthly basis after water delivery has occurred. The customer is charged both a service charge which is based upon meter size and covers a portion of the fixed costs of furnishing water to the customer and a consumption charge based on actual water usage. Unbilled revenue from the last meter reading date to the end of the accounting period is estimated based on the most recent usage patterns, production records and the effective tariff rates. As the company has the right to bill for services that it has provided, SJW Group estimates the dollar value of deliveries during the unbilled period and recognizes the associated revenue. Actual results could differ from those estimates, which may result in an adjustment to revenue when billed in a subsequent period.

The second category is recognized in accordance with ASC Topic 980-605-25, “Alternative Revenue Programs”. Under Programs established by the CPUC and Public Utilities Regulatory Authority of Connecticut (“PURA”), allowing for automatic adjustment of future rates, the company recognizes revenue when it is objectively determinable, probable of recovery and expected to be collected within 24 months of the year-end in which the revenue is recognized. A reserve, based on an estimate of actual usage over the recovery period, is recorded for amounts SJW Group estimates will not be collected within the 24-month period. SJW Group’s alternative revenue programs include SJWC’s Water Conservation Memorandum Account (“WCMA”) and CTWS’s Water Rate Adjustment mechanism (“WRA”).

•The WCMA allows SJWC to track lost revenue, net of related water costs, associated with reduced sales due to water conservation and associated calls for water use reductions. SJWC records the lost revenue captured in the WCMA balancing accounts. In 2021, with the declaration of a drought emergency and conservation mandates in California by Governor Gavin Newsom and Santa Clara Valley Water District (“Valley Water”), SJWC obtained approval to reestablish a WCMA effective July 20, 2021. For the year ended December 31, 2021, SJWC recognized $3,243 in lost revenues accumulated in the WCMA. In December 2019, CPUC denied SJWC’s request to recover the 2018 WCMA balance due to drought mandatory conservation mandates that ended in 2017. As a result of the decision, during the year ended December 31, 2019, SJWC wrote off a total balance of $9,386 related to 2018 lost revenue and $639 related to 2019 lost revenue that was recorded in the 2018 and 2019 WCMA accounts, respectively.

•The WRA allows Connecticut Water to mitigate risk associated with changes in demand. The WRA is used to reconcile actual water demands with the demands projected in the most recent general rate case and allows companies to implement a surcharge or surcredit as necessary to recover the revenues approved in the general rate case. The WRA allows the company to defer, as a regulatory asset or liability, the amount by which actual revenues deviate from the revenues allowed in the most recent general rate proceedings.

The third and fourth category represents the impact of other balancing and memorandum accounts and other regulatory mechanisms that are accounted for under FASB ASC Topic 980 - “Regulated Operations”. Balancing and memorandum accounts are recognized by SJWC when it is probable that future recovery of previously incurred costs or future refunds that are to be credited to customers will occur through the ratemaking process.

The last category, rental income, represents lease rental income. Tenants pay monthly in accordance with lease agreements and SJW Group recognizes the income ratably over the lease term as this is the most representative of the pattern in which the benefit is expected to be derived from SJW Group’s underlying asset.

The major streams of revenue for SJW Group are as follows:


	2021		2020	2019
Revenue from contracts with customers	$	559,568	549,270	447,720
Alternative revenue programs, net	5,304		(493)	(18,232)
Other balancing and memorandum accounts, net	5,138		11,856	(30,092)
Other regulatory mechanisms, net	(1,703)		(1,639)	15,689
Rental income	5,379		5,532	5,397
	$	573,686	564,526	420,482

Revenue also includes a surcharge collected from regulated customers that is paid to the CPUC. This surcharge is recorded both in operating revenues and administrative and general expenses. For the years ended December 31, 2021, 2020 and 2019, the surcharge was $5,691, $4,911 and $4,955, respectively.

Share-Based Compensation

SJW Group calculates the fair value of service-based and performance-based restricted stock awards based on the grant date fair value of the company’s stock price reduced by the present value of the dividends expected to be declared on outstanding shares.

SJW Group utilizes the Monte Carlo valuation model, which requires the use of subjective assumptions, to compute the fair value of market-vesting restricted stock units.

The compensation cost for service-based restricted stock awards are charged to income on a straight-line basis over the requisite service period, which is the vesting period. For performance-based stock awards, compensation expense is charged to income on a straight-line basis over the requisite service period based on expected attainment of performance targets. Changes in the estimates of the expected attainment of performance targets will result in a change in the number of shares that are expected to vest which may cause a cumulative catch up for the amount of share-based compensation expense during each reporting period in which such estimates are altered. Forfeitures are accounted for as they occur.

Earnings per Share

Basic earnings per share is calculated using income available to common stockholders, divided by the weighted average number of shares outstanding during the year. Diluted earnings per share is calculated using income available to common stockholders divided by the weighted average number of shares of common stock including both shares outstanding and shares potentially issuable in connection with deferred restricted common stock awards under SJW Group’s Long-Term Incentive Plan and shares potentially issuable under the Employee Stock Purchase Plans. Restricted common stock units of 16,347, 22,396 and 27,082 as of December 31, 2021, 2020 and 2019, respectively, were excluded from the dilutive earnings per share calculation as their effect would have been anti-dilutive.

Regulatory Matters - Balancing and Memorandum Accounts (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Regulated Operations [Abstract]
Authorized revenue, threshold percentage	2.00%
Net under-collected accounts	$ 2,312

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Unrealized gain (loss) on investment, taxes	$ 68	$ 247	$ 43
Adjustment to pension benefit plans, taxes	$ 264	$ (324)	$ 22

Segment and Non-Tariffed Businesses Reporting (Tables)

12 Months Ended

Dec. 31, 2021

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, revenue and expenses have been included in the reportable segment amounts. Other business activity of SJW Group not included in the reportable segments is included in the “All Other” category.


	For the year ended December 31, 2021
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated (2)		Non- tariffed	Non- tariffed	Non- tariffed	Regulated	Non- tariffed	Total
Operating revenue	$	558,154	10,153	5,379	—	558,154	15,532	573,686
Operating expense	449,401		7,138	3,585	2,403	449,401	13,126	462,527
Operating income (loss)	108,753		3,015	1,794	(2,403)	108,753	2,406	111,159
Net income (loss)	67,530		3,309	1,950	(12,311)	67,530	(7,052)	60,478
Depreciation and amortization	91,896		443	1,168	893	91,896	2,504	94,400
Senior note and other interest expense	34,308		—	—	20,031	34,308	20,031	54,339
Income tax expense (benefit) in net income	10,327		369	619	(2,946)	10,327	(1,958)	8,369
Assets	3,380,637		6,916	43,383	61,459	3,380,637	111,758	3,492,395


	For the year ended December 31, 2020
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non- tariffed	Non- tariffed	Non- tariffed	Regulated	Non- tariffed	Total
Operating revenue	$	548,013	10,981	5,532	—	548,013	16,513	564,526
Operating expense	431,375		6,943	3,510	5,028	431,375	15,481	446,856
Operating income (loss)	116,638		4,038	2,022	(5,028)	116,638	1,032	117,670
Net income (loss)	69,245		4,099	1,455	(13,284)	69,245	(7,730)	61,515
Depreciation and amortization	86,758		442	1,186	893	86,758	2,521	89,279
Senior note and other interest expense	33,877		—	—	20,378	33,877	20,378	54,255
Income tax expense (benefit) in net income	16,563		998	467	(9,648)	16,563	(8,183)	8,380
Assets	3,197,626		8,869	44,405	60,565	3,197,626	113,839	3,311,465


	For the year ended December 31, 2019
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non- tariffed	Non- tariffed	Non- tariffed	Regulated	Non- tariffed	Total
Operating revenue	$	407,116	7,969	5,397	—	407,116	13,366	420,482
Operating expense	329,520		5,443	3,751	24,289	329,520	33,483	363,003
Operating income (loss)	77,596		2,526	1,646	(24,289)	77,596	(20,117)	57,479
Net income (loss)	42,691		2,019	1,623	(22,930)	42,691	(19,288)	23,403
Depreciation and amortization	63,775		420	1,196	201	63,775	1,817	65,592
Senior note and other interest expense	25,073		—	—	6,723	25,073	6,723	31,796
Income tax expense (benefit) in net income	8,382		708	486	(1,122)	8,382	72	8,454
Assets	3,016,846		5,507	46,778	63,339	3,016,846	115,624	3,132,470

____________________

(1) The “All Other” category for the years ended December 31, 2021, 2020 and 2019, includes the accounts of SJW Group, SJWNE, LLC and CTWS, Inc. on a stand-alone basis.

(2) As of December 31, 2021, the Company has performed an allocation of goodwill associated with the acquisition of CTWS to two reporting units, Connecticut and Maine, which are both aggregated within the Regulated Water Utility Services reportable segment.

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current:
Federal	$ 8,587	$ 11,349	$ 7,577
State	2,633	2,528	2,126
Deferred:
Federal	(3,811)	(8,073)	(1,929)
State	960	2,576	680
Income tax expense (benefit)	$ 8,369	$ 8,380	$ 8,454

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2021

Regulated Operations [Abstract]

Schedule of Regulatory Assets, Net

Regulatory assets, net are comprised of the following as of December 31:


	2021		2020
Regulatory assets:
Income tax temporary differences, net (a)	$	22,420	6,230
Postretirement pensions and other medical benefits	62,197		94,362
Business combinations debt premium	19,937		22,479
Balancing and memorandum accounts, net	38,334		25,463
WRA (b)	2,588		323
Other, net (c)	9,145		9,373
Total regulatory assets, net	154,621		158,230
Less: current regulatory asset, net	2,629		1,748
Total regulatory assets, net, less current portion	$	151,992	156,482

___________________________________

(a)The company expects to recover regulatory assets related to plant depreciation income tax temporary differences over the average lives of the plant assets of between 5 to 75 years.

(b)WRA is a Connecticut Water decoupling mechanism that qualifies as an alternative revenue program. It is used to reconcile actual water demands with the demands projected in the most recent general rate case and allows companies to implement a surcharge or surcredit as necessary to recover the revenues approved in the general rate case.

(c)Other, net includes other regulatory mechanisms, accrued benefits for vacation, and asset retirement obligations that have not yet been passed through in rates.

Public Utilities General Disclosures

SJWC met the recognition requirements for certain of its balancing and memorandum accounts and certain amounts subject to balancing and memorandum accounts and recorded regulatory assets, net, as follows:


	For the year ended December 31, 2021
	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance
Revenue accounts:
Monterey Water Revenue Adjustment Mechanism (“MWRAM”)	$	12,077	4,788	1	16,866
WCMA (a)	666		3,243	(375)	3,534
Cost of capital memorandum accounts	(1,561)		(2)	—	(1,563)
Tax memorandum account	333		—	—	333
All others	(1,472)		750	3	(719)
Total revenue accounts	10,043		8,779	(371)	18,451

Cost-recovery accounts:
Water supply costs	8,123		2,421	1	10,545
Pension	3,478		1,464	(1)	4,941
PRVMA (b)	1,108		1	(402)	707
CEMA (c)	2,266		979	—	3,245
All others	445		—	—	445
Total cost-recovery accounts	15,420		4,865	(402)	19,883

Total	$	25,463	13,644	(773)	38,334


	For the year ended December 31, 2020
	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance
Revenue accounts:
MWRAM	$	7,015	2,464	2,598	12,077
WCMA	708		—	(42)	666
Cost of capital memorandum accounts	(1,553)		(8)	—	(1,561)
Tax memorandum account	(6,643)		(2)	6,978	333
All others	(1,467)		62	(67)	(1,472)
Total revenue accounts	(1,940)		2,516	9,467	10,043

Cost-recovery accounts:
Water supply costs	4,328		3,828	(33)	8,123
Pension	2,449		1,008	21	3,478
PRVMA (b)	—		1,219	(111)	1,108
CEMA (c)	—		2,266	—	2,266
All others	446		3	(4)	445
Total cost-recovery accounts	7,223		8,324	(127)	15,420

Total	$	5,283	10,840	9,340	25,463

___________________________________

(a)In 2021, with the declaration of a drought emergency and conservation mandates in California by Governor Gavin Newsom and Valley Water, SJWC obtained approval to reestablish a WCMA effective July 20, 2021. For the year ended December 31, 2021, SJWC recognized $3,243 in lost revenues accumulated in the WCMA.

(b)On August 27, 2020, the Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”) costs of $1,219 were approved for recovery by the CPUC.

(c)On March 4, 2020, the California Governor declared a State of Emergency related to COVID-19. In response, the CPUC ordered its regulated water utilities to implement emergency customer protections in accordance with the Company’s Disaster Relief Customer Protections and Outreach Plan, including waiving reconnection deposits, offering payment arrangements, suspending water service disconnections due to non-payment and requiring water utilities to develop a transition plan regarding shutoffs and terminations with customers once the moratorium ends. The customer protections currently extend through February 1, 2022. As a result, CPUC authorized water utilities to activate a COVID-19 Catastrophic Event Memorandum Account (“CEMA") in order to track savings and costs related to SJWC’s response, which includes labor and materials, increases in bad debt from the suspension of shutoffs for non-payment, waived deposits and reconnection fees, and divergence from actual versus authorized

usage. The CEMA was activated for SJWC through the filing of Advice Letter 546 on March 19, 2020. SJWC anticipates requesting recovery of the COVID-19 pandemic response costs in a future general rate case or other filings. SJWC has determined that future recovery of the account is probable and recognized a regulatory asset of $979 and $2,266 in the years ended December 31, 2021 and 2020, respectively.

Financial Statement Schedule

12 Months Ended

Dec. 31, 2021

Condensed Financial Information Disclosure [Abstract]

Financial Statement Schedule

FINANCIAL STATEMENT SCHEDULE

Schedule I

SJW Group (Parent Only)

CONDENSED BALANCE SHEETS

(in thousands, except share and per share data)


	December 31,
	2021		2020
Assets

Investments in subsidiaries	$	1,607,952	1,536,106

Current assets:
Cash and cash equivalents	2,859		436
Intercompany receivables	—		258

Intercompany notes receivable	6,015		15,680
Other current assets	530		124
	9,404		16,498





	$	1,617,356	1,552,604

Capitalization and Liabilities
Capitalization:
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares in 2021 and 2020; issued and outstanding 30,181,348 shares in 2021 and 28,556,605 shares in 2020	$	30	29
Additional paid-in capital	606,392		510,158
Retained earnings	428,260		408,037
Accumulated other comprehensive income	(163)		(1,064)
Total stockholders’ equity	1,034,519		917,160
Long-term debt, less current portion	556,225		555,824
	1,590,744		1,472,984
Current liabilities:
Current portion of long-term debt	—		49,929
Intercompany payables	2,097		—
Intercompany notes payable	9,712		19,540

Accrued interest	3,223		3,195
Income tax payable	8,017		3,268
Other current liabilities	313		422
	23,362		76,354
Deferred income taxes	2,471		2,623
Other noncurrent liabilities	779		643
Commitments and contingencies
	$	1,617,356	1,552,604

See Accompanying Notes to Schedule I

FINANCIAL STATEMENT SCHEDULE

Schedule I

SJW Group (Parent Only)

CONDENSED STATEMENTS OF COMPREHENSIVE INCOME

Years ended December 31 (in thousands)


	2021		2020	2019
Operating revenue	$	—	—	—
Operating expense:
Administrative and general	2,050		3,110	8,130
Property taxes and other non-income taxes	(38)		250	250

Merger related expenses	—		—	14,849
Total operating expense	2,012		3,360	23,229
Operating loss	(2,012)		(3,360)	(23,229)
Other (expense) income:
Interest on long-term debt, mortgage and other interest expense	(18,673)		(19,430)	(6,615)

Gain on sale of Texas Water Alliance	3,000		—	—
Interest income on money market fund	—		—	6,536
Other, net	(160)		(250)	89
Loss before income taxes and equity earnings from subsidiaries	(17,845)		(23,040)	(23,219)
Income tax benefit	(4,660)		(6,414)	(1,431)
Equity earnings from subsidiaries, net of taxes	73,663		78,141	45,191
SJW Group net income	60,478		61,515	23,403
Other comprehensive income (loss), net	901		(1,190)	126
SJW Group comprehensive income	$	61,379	60,325	23,529

See Accompanying Notes to Schedule I

FINANCIAL STATEMENT SCHEDULE

Schedule I

SJW Group (Parent Only)

CONDENSED STATEMENTS OF CASH FLOWS

Years ended December 31 (in thousands)


	2021		2020	2019
Operating activities:
Net income	$	60,478	61,515	23,403
Adjustments to reconcile net income to net cash used in operating activities:
Earnings from investment in subsidiaries	(73,663)		(78,141)	(45,191)

Deferred income taxes	(185)		162	4,606
Share-based compensation	679		466	141
Gain on sale of TWA	(3,000)		—	—

Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts payable and other current liabilities	(226)		(1,532)	255
Intercompany receivables	(1,586)		(2,607)	2,045
Tax receivable and accrued taxes	4,782		10,759	(6,779)
Accrued interest	28		(553)	3,742
Return on capital from investments in subsidiaries	45,900		47,800	28,600

Other changes, net	605		367	808
Net cash provided by operating activities	33,812		38,236	11,630
Investing activities:
Proceeds to subsidiaries for notes receivable	(75,986)		(10,353)	(102,522)
Repayments from subsidiaries for notes receivable	85,651		1,400	95,795
Investments in subsidiaries	(35,118)		(37,952)	(62,262)
Proceeds from sale of TWA	3,000		—	—
Payments for business acquisition	—		—	(837,903)
Net cash used in investing activities	(22,453)		(46,905)	(906,892)
Financing activities:
Borrowings from subsidiaries for notes payable	34,317		54,837	29,865
Repayments to subsidiaries for notes payable	(44,145)		(59,762)	(17,705)
Long-term borrowings	—		50,000	510,000
Repayments of long-term borrowings	(50,000)		—	—
Issuance of common stock, net of issuance costs	91,029		—	(10)
Debt issuance costs	—		(496)	(3,957)
Dividends paid	(40,137)		(36,509)	(34,134)

Net cash (used in) provided by financing activities	(8,936)		8,070	484,059
Net change in cash and cash equivalents	2,423		(599)	(411,203)
Cash and cash equivalents, beginning of year	436		1,035	412,238
Cash and cash equivalents, end of year	$	2,859	436	1,035
Cash paid during the year for:
Interest	$	18,518	19,442	2,203
Income taxes	$	(4,998)	3,466	689
Supplemental disclosure of non-cash activities:
Share-based compensation from investment in subsidiaries	$	4,413	2,894	4,663

See Accompanying Notes to Schedule I

FINANCIAL STATEMENT SCHEDULE

Schedule I

SJW Group (Parent Only)

NOTES TO CONDENSED FINANCIAL STATEMENTS

Years ended December 31, 2021, 2020 and 2019

(Dollars in thousands, except share and per share data)

Restrictions on Dividends and Other Distributions

SJW Group is a legal entity separate and distinct from its various subsidiaries. As a holding company with no significant operations of its own, SJW Group’s principal sources of funds are dividends or other distributions from its operating subsidiaries, borrowings and the issuance of equity. The rights of SJW Group and, consequently, its creditors and shareholders, to participate in any distribution of assets of any of its subsidiaries are subject to certain prior claims of creditors of such subsidiary.

The abilities of certain of SJW Group’s subsidiaries to transfer funds to SJW Group in the form of cash dividends, loans or advances are subject to certain contractual and regulatory restrictions. SJW Group and its subsidiaries are subject to debt covenants that could limit their respective abilities to pay dividends. For a discussion on these covenants, see Note 6, “Long-term Debt” to SJW Group and Subsidiaries Notes to Consolidated Financial Statements. In addition, Connecticut Water Service, Inc. (“CTWS”) and its regulated subsidiaries are prohibited from paying dividends if not in compliance with minimum equity requirements under commitments made by SJW Group as part of the approval granted by the Connecticut Public Utilities Regulatory Authority and the Maine Public Utilities Commission in connection with the acquisition of CTWS.

As of December 31, 2021, the restricted net assets of SJW Group’s subsidiaries was approximately $337,787 or 33% of consolidated net assets of SJW Group.

Summary of Significant Accounting Policies - Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Regulatory Assets [Line Items]
Regulatory asset increase (decrease)	$ 8,779	$ 2,516
Revenue from contracts with customers	559,568	549,270	$ 447,720
Alternative revenue programs, net	5,304	(493)	(18,232)
Other balancing and memorandum accounts, net	5,138	11,856	(30,092)
Other regulatory mechanisms, net	(1,703)	(1,639)	15,689
Rental income	5,379	5,532	5,397
Operating revenue	573,686	564,526	420,482
Regulated operating revenue, water surcharge	5,691	4,911	4,955
WCMA
Regulatory Assets [Line Items]
Regulatory asset increase (decrease)	$ 3,243	$ 0
2018 WCMA \| Advice Letter No. 532
Regulatory Assets [Line Items]
Regulatory asset increase (decrease)			(9,386)
2019 WCMA \| Advice Letter No. 532
Regulatory Assets [Line Items]
Regulatory asset increase (decrease)			$ (639)

Summary of Significant Accounting Policies - Property, Plant and Equipment and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Major components of depreciable plant and equipment [Abstract]
Equipment	$ 598,285	$ 567,904
Transmission and distribution	1,802,008	1,699,953
Office buildings and other structures	981,615	930,203
Total depreciable plant and equipment	$ 3,381,908	$ 3,198,060
Useful Lives
Depreciation expense as percentage of beginning of year balance of depreciable plant	3.20%	3.20%	3.80%
Capital expenditures incurred but not yet paid	$ 20,579	$ 24,571
Capitalized interest costs	4,422	4,133	$ 4,323
Equity funds capitalized	1,926	1,249	198
Water Plant
Useful Lives
Depreciation	$ 91,906	$ 86,823	$ 63,785
Minimum
Useful Lives
Equipment	5 years
Transmission and distribution plant	35 years
Office buildings and other structures	7 years
Useful life of intangible assets	5 years
Maximum
Useful Lives
Equipment	35 years
Transmission and distribution plant	75 years
Office buildings and other structures	50 years
Useful life of intangible assets	70 years

Benefit Plans

12 Months Ended

Dec. 31, 2021

Retirement Benefits [Abstract]

Benefit Plans

Pension Plans

SJW Group maintains noncontributory defined benefit pension plans for its eligible employees. SJWC and CTWS employees hired before March 31, 2008 and January 1, 2009, respectively, are entitled to benefits under the pension plans based on the employee’s years of service and compensation. For SJWC employees hired on or after March 31, 2008, benefits are determined using a cash balance formula based upon compensation credits and interest credits for each employee. Interest is credited based on the annual yield on 30-year Treasury bonds as of October for the preceding plan year with a minimum annual rate of 3.25% and a maximum annual rate of 6.00%. For the year ended December 31, 2021, interest credits assumption was 3.50%. Certain employees hired before March 1, 2012, and covered by a plan merged into the CTWS plan in 2013 are also entitled to benefits based on the employee’s years of service and compensation. CTWS employees hired on or after January 1, 2009 are entitled to

an additional 1.5% of eligible compensation to their company sponsored savings plan. SJW Group does not have multi-employer plans.

The pension plans are administered by their respective committees where the investment strategy of the investments of the various pension and post-retirement benefit plans are reviewed and approved to achieve the goals of income generation and long-term capital preservation. SJW Group engages third-party investment managers to assist with, among other things, asset allocation strategy, investment policy advice, performance monitoring, and investment manager due diligence. Individual investment decisions have been delegated by the pension plan committees to the investment managers who are also monitored by an investment consultant. Investment managers are not permitted to invest outside of the asset class or strategy under the pension plans’ investment guidelines. The committees ensure that the plans establish a target mix that is expected to achieve its investment objectives, by assuring a broad diversification of investment assets among investment types, while minimizing volatility of the target asset mix, unless market conditions make such a change appropriate to reduce risk. The pension plans require a minimum portion of plan assets to be allocated to fixed income securities and provide guidelines and restrictions on equity investments for the assets.

Plan assets are marked to market at each measurement date, resulting in unrealized actuarial gains or losses. Unrealized actuarial gains and losses on pension assets are amortized over the expected future working lifetime of participants for actuarial expense calculation purposes. Market gains in 2020 decreased pension expense by approximately $2,442 in 2021 and market gains in 2019 decreased pension expense by approximately $5,464 in 2020. For the year ended December 31, 2021, the net actuarial gain of the benefit obligation was related primarily a gain from changes of discount rate of $20,017, a $11,913 loss from pension data changes, and a loss from mortality changes of $593.

Generally, it is expected of the investment managers that the performance of the assets held in the pension plans, computed on a total annual rate of return basis, should meet or exceed specific performance standards over a three-to-five-year period and/or full market cycle. These standards include specific absolute and risk-adjusted performance standards over a three-to-five-year period and/or full market cycle. The expected long-term rate of return on the pension plan assets is between 6.50% and 6.75% for the year ended December 31, 2021.

SJW Group calculates the market-related value of defined benefit pension plan assets, which is defined under FASB ASC Topic 715—“Compensation—Retirement Benefits” as a balance used to calculate the expected return on plan assets, using fair value. The fair value is based on quoted prices in active markets for identical assets and significant observable inputs.

Senior management hired before March 31, 2008 for SJWC and January 1, 2009 for CTWS are eligible to receive additional retirement benefits under the supplemental executive retirement plans and retirement contracts (collectively, “SERP”). SJWC’s senior management hired on or after March 31, 2008 are eligible to receive additional retirement benefits under SJWC’s Cash Balance Executive Supplemental Retirement Plan ("Cash Balance Executive Supplemental Retirement Plan"). Both of the plans are non-qualified plans in which only senior management and other designated members of management may participate. The annual cost of the plans has been included in the determination of the net periodic benefit cost shown below. The SERP and Cash Balance Executive Supplemental Retirement Plan had a projected benefit obligation of $50,742 and $50,757 as of December 31, 2021 and 2020, respectively, and net periodic pension cost of $4,456, $4,480 and $3,219 for 2021, 2020 and 2019, respectively. For the year ended December 31, 2021, 2020 and 2019, the amounts not recognized as a component of net periodic benefit cost was $901, $(1,190), and $(788), respectively, recorded as other comprehensive income on the consolidated financial statements. SJWC’s plans are unfunded while CTWS’s SERP is funded through investments consisting primarily of life insurance contracts and assets in a Rabbi Trust. As of December 31, 2021 and 2020, total investments made to fund CTWS’s SERP was $8,147 and $7,470, respectively, which is included in “Investments” in SJW Group’s Consolidated Balance Sheets. The life insurance contracts are valued at cash surrender value of the policies as reported by the insurer. As of December 31, 2021 and 2020, the value of the life insurance contracts was $4,191 and $4,311, respectively.

The following tables summarize the fair values of the Rabbi Trust investment assets to fund CTWS’s SERP by major categories as of December 31, 2021 and 2020 :


			Fair Value Measurements at December 31, 2021
Asset Category	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)	Significant Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Money market funds	$	186	186	—	—
Mutual funds	2,691		2,691	—	—
Fixed income	920		920	—	—
Total	$	3,797	3,797	—	—


			Fair Value Measurements at December 31, 2020
Asset Category	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)	Significant Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Money market funds	$	83	83	—	—
Mutual funds	2,101		2,101	—	—
Fixed income	830		830	—	—
Total	$	3,014	3,014	—	—

Other Postretirement Benefits

In addition to providing pension and savings benefits, the company also provides health care and life insurance benefits for eligible retired employees under the respective employer-sponsored post-retirement benefits other than pension plans. The benefits are paid by the company and not from plan assets due to limitations imposed by Internal Revenue Service.

Flexible Spending Plan

SJW Group sponsors flexible spending account plans for its employees for the purpose of providing eligible employees with the opportunity to choose from among the fringe benefits available under the plans. The flexible spending plan is intended to qualify as a cafeteria plan under the provisions of the Internal Revenue Code Section 125. The flexible spending plan allows employees to save pre-tax income in a Health Care Spending Account (“HCSA”) and/or a Dependent Care Spending Account (“DCSA”) to help defray the cost of out-of-pocket medical and dependent care expenses. The annual maximum limit under the HCSA and DCSA plans is $2.5 and $5, respectively.

Savings Plans for Employees

SJW Group also sponsors salary deferral plans which are defined contribution plans that allow employees to defer and contribute a portion of their earnings to the plan. Contributions, not to exceed set limits, are matched by the company. For CTWS’s employees hired on or after January 1, 2009 and ineligible to participate in the defined benefit pension plan, CTWS contributes an additional 1.5% of eligible contributions. SJW Group contributions were $2,822, $2,824 and $2,046 in 2021, 2020 and 2019, respectively. All of the company’s contributions are invested at the direction of the employees in funds offered under the plans.

Special Deferral Election Plans and Deferral Election Program

SJW Group maintains a special deferral election plan and a deferred compensation plan and agreements for senior management and a deferral election program for non-employee directors allowing for the deferral of a portion of their earnings each year and to realize an investment return on those funds during the deferral period. Senior management and non-employee directors have to make an election on the deferral and distribution method of the deferrals before services are rendered. CTWS’s deferred compensation plan allows the company to make discretionary contributions. Senior management and non-employee directors

had deferred $6,237, $6,144 and $7,834 under the plans as of December 31, 2021, 2020 and 2019, respectively. As of December 31, 2021 and 2020, $4,599 and $4,130, respectively, of the total amount deferred is related to CTWS agreements.

Assumptions Utilized on Actuarial Calculations

Net periodic cost for the defined benefit plans and other postretirement benefits was calculated using the following weighted-average assumptions:


	Pension Benefits			Other Benefits
	2021	2020	2019	2021	2020	2019
	%	%	%	%	%	%
Discount rate	2.29 - 2.48	3.05 - 3.23	3.04 - 4.16	2.18 - 2.41	2.59 - 3.18	2.52 - 4.09
Expected return on plan assets	6.50, 6.75	6.50, 6.75	7.00, 7.25	4.20, 6.50	4.20, 6.50	4.00, 7.00
Rate of compensation increase	4.00	4.00	4.00	N/A	N/A	N/A

The expected rate of return on plan assets was determined based on a review of historical returns, for the pension plans and for medium- to large-sized defined benefit pension funds with similar asset allocations. This review generated separate expected returns for each asset class. These expected future returns were then blended based on the pension plans’ target asset allocations.

Benefit obligations for the defined benefit plans and other postretirement benefits were calculated using the following weighted-average assumptions as of December 31:


	Pension Benefits		Other Benefits
	2021	2020	2021	2020
	%	%	%	%
Discount rate	2.65 - 2.82	2.29 - 2.48	2.61 - 2.76	2.18 - 2.41
Rate of compensation increase	4.00	4.00	N/A	N/A

SJW Group utilized each plan’s projected benefit stream in conjunction with the FTSE Pension Discount Curve (formerly the Citigroup Pension Discount Curve) and the FTSE Above Median Double-A Curve for SJWC and CTWS, respectively, in determining the discount rate used in calculating the pension and other postretirement benefits liabilities at the measurement date.

In 2021 and 2020, SJW Group adopted the newly then issued MP-2021 and MP-2020, respectively, Mortality Improvement Scales to determine mortality assumptions. The tables and scales reflect increasing life expectancies of participants in the United States. See also “Reconciliation of Funded Status” below.

Net Periodic Pension Costs

Net periodic costs for the defined benefit plans and other postretirement benefits for the years ended December 31 was as follows:


	Pension Benefits				Other Benefits
	2021		2020	2019	2021		2020	2019
Components of net periodic benefit cost
Service cost	$	9,730	8,659	5,947	$	1,115	900	581
Interest cost	9,415		10,484	8,506	806		956	775
Expected return on assets	(18,019)		(15,715)	(10,118)	(970)		(857)	(475)

Amortization of prior service cost	41		41	48	—		97	197
Recognized actuarial loss	6,901		4,971	3,984	257		229	240
Net periodic benefit cost	$	8,068	8,440	8,367	$	1,208	1,325	1,318

Reconciliation of Funded Status

For the defined benefit plans and other postretirement benefits, the benefit obligation is the projected benefit obligation and the accumulated benefit obligation, respectively. The projected benefit obligations and the funded status of the defined benefit pension and other postretirement plans as of December 31 were as follows:


	Pension Benefits			Other Benefits
	2021		2020	2021		2020
Change in benefit obligation
Benefit obligation at beginning of year	$	386,091	338,240	$	35,794	32,546
Service cost	9,730		8,659	1,115		900
Interest cost	9,415		10,484	806		956


Actuarial (gain)/loss	(5,477)		42,164	(2,235)		2,421
Implicit rate subsidy	—		—	(222)		(211)
Plan participants contributions	—		—	171		254
Administrative expenses paid	(144)		(163)	—		—
Benefits paid	(15,777)		(13,293)	(1,017)		(1,072)
Benefit obligation at end of year	$	383,838	386,091	$	34,412	35,794
Change in plan assets
Fair value of assets at beginning of year	$	278,124	243,521	$	19,479	17,226
Actual return on plan assets	34,826		32,869	2,460		2,383

Employer contributions	13,147		16,609	669		675
Plan participants contributions	—		—	171		254
Administrative expenses paid	(144)		(163)	(63)		(54)
Benefits paid	(15,777)		(14,712)	(949)		(1,005)
Fair value of plan assets at end of year	310,176		278,124	21,767		19,479
Funded status at end of year	$	(73,662)	(107,967)	$	(12,645)	(16,315)

The amounts recognized on the balance sheet as of December 31 were as follows:


	Pension Benefits			Other Benefits
	2021		2020	2021		2020
Noncurrent assets	$	6,422	—	$	—	—
Current liabilities	(2,782)		(2,760)	(139)		(133)
Noncurrent liabilities	(77,302)		(105,207)	(12,506)		(16,182)
	$	(73,662)	(107,967)	$	(12,645)	(16,315)

SJW Group recorded a regulatory asset on the projected benefit obligation of the postretirement benefit plans as follows:


	2021		2020
Funded status of obligation	$	86,307	124,282
Accrued benefit cost	(24,110)		(29,920)


Regulatory asset, amount to be recovered in future rates	$	62,197	94,362

As of December 31, 2021 and 2020, the amounts deferred in regulatory assets that have not yet been recognized as components of net periodic benefit cost include net loss of $62,270 and $94,476, respectively, and prior service cost of $73 and $114, respectively.

Plan Assets

Plan assets as of December 31 were as follows:


	Pension Benefits					Other Benefits
	2021			2020		2021			2020
Fair value of assets at end of year:
Debt securities	$	100,036		95,935		$	5,541		5,684
	32		%	35	%	25		%	29	%
Equity securities	197,248			170,747		14,932			12,762
	64		%	61	%	69		%	66	%
Cash and equivalents	12,892			11,442		1,294			1,033
	4		%	4	%	6		%	5	%
Total	$	310,176		278,124		$	21,767		19,479

The following tables summarize the fair values of plan assets by major categories as of December 31, 2021 and 2020:


			Fair Value Measurements at December 31, 2021
Asset Category	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)	Significant Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Cash and cash equivalents	$	14,186	14,186	—	—
Equity securities (a)	212,180		212,180	—	—
Fixed Income (b)	105,577		38,608	66,969	—
Total	$	331,943	264,974	66,969	—

___________________________________

(a)Actively managed portfolio of equity securities with the goal to exceed the benchmark performance.

(b)Actively managed portfolio of fixed income securities with the goal to exceed the benchmark performance


			Fair Value Measurements at December 31, 2020
Asset Category	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)	Significant Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Cash and cash equivalents	$	12,475	12,475	—	—
Equity securities (a)	183,509		183,509	—	—
Fixed Income (b)	101,619		36,012	65,607	—
Total	$	297,603	231,996	65,607	—

___________________________________

(a)Actively managed portfolio of equity securities with the goal to exceed the benchmark performance.

(b)Actively managed portfolio of fixed income securities with the goal to exceed the benchmark performance

In 2022, SJW Group expects to make required and discretionary cash contributions of up to $8,820 to the pension plans and other postretirement benefit plans.

Benefits expected to be paid in the next five years and in the aggregate for the five years thereafter are:


	Pension Plan		Other Postretirement Benefit Plan
2022	$	16,220	$	1,497
2023	16,385		1,632
2024	16,632		1,697
2025	16,896		1,722
2026	18,915		1,763
2027 - 2031	96,506		9,117

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 55
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section S99
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=21916913&loc=d3e273930-122802

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 70
-Section 50
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-URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 60
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-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39689-114964

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (q)
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 1
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of Unrecognized Tax Benefits [Roll Forward]
Balance at beginning of year	$ 6,468	$ 3,834	$ 1,382
Increase related to tax positions taken during the current year	1,376	1,104	351
Increase related to tax positions taken during a prior year	117	1,530	3,483
Reductions related to tax positions taken in a prior year	0	0	(1,382)
Balance at end of year	$ 7,961	$ 6,468	$ 3,834

Organization and Operations	12 Months Ended
Organization and Operations	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	Organization and Operations The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of SJW Group, its wholly owned subsidiaries, and two variable interest entities in which two SJW Group subsidiaries are the primary beneficiaries. The accounting policies of SJW Group’s subsidiaries comply with the applicable uniform system of accounts prescribed by the respective regulators. All intercompany transactions and balances have been eliminated in consolidation. The accounting policies of SJW Group’s subsidiaries comply with the applicable uniform system of accounts prescribed by the respective regulators and conform to generally accepted accounting principles for rate-regulated public utilities. SJW Group’s subsidiaries are as follows: San Jose Water Company (“SJWC”), is a regulated California water utility providing water service to approximately 231,000 connections that serve approximately one million people in the greater metropolitan San Jose area. Approximately 92% of SJWC’s revenues are derived from the sale of water to residential and business customers. SJWNE, LLC is a special purpose entity holding company for SJW Group’s investment in Connecticut Water Service, Inc. Connecticut Water Service, Inc., headquartered in Connecticut, is a holding company for water utilities companies providing water service to approximately 140,000 connections that serve a population of approximately 456,000 people in 81 municipalities throughout Connecticut and Maine and more than 3,000 wastewater connections in Southbury, Connecticut. Connecticut Water Service, Inc. and its subsidiaries (“CTWS”) became a wholly-owned subsidiary of SJWNE LLC which is a wholly-owned subsidiary of SJW Group (see, Note 1 4, “Business Combinations”) in 2019. The subsidiaries held by Connecticut Water Service, Inc. that provide utility water services are The Connecticut Water Company (“Connecticut Water”) and The Maine Water Company (“Maine Water”). The remaining two subsidiaries are Chester Realty, Inc., a real estate company in Connecticut, and New England Water Utility Services, Inc. (“NEWUS”), which provides contract water and sewer operations and other water related services. SJWTX, Inc. is doing business as Canyon Lake Water Service Company (“CLWSC”). CLWSC is a public utility in the business of providing water service to approximately 24,000 service connections that serve a population of approximately 70,000 people. CLWSC’s service area comprises more than 266 square miles in the southern region of the Texas Hill Country in Bandera, Blanco, Comal, Hays, Kendall, Medina and Travis counties, the growing region between San Antonio and Austin, Texas. On December 17, 2021, CLWSC completed its acquisition of Kendall West Utility and Bandera East Utility, companies that provide water services, including wastewater and recycled water services, in Kendall, Bandera and Medina counties which are located in south central Texas. Kendall West Utility and Bandera East Utility, together, added approximately 5,000 people through 1,600 service connections in a service area approximately 19 square miles to CLWSC’s operations. SJWTX, Inc. has a 25% interest in Acequia Water Supply Corporation. Acequia has been determined to be a variable interest entity within the scope of ASC Topic 810 with SJWTX, Inc. as the primary beneficiary. As a result, Acequia has been consolidated with SJWTX, Inc. SJWTX, Inc is undergoing a corporate reorganization to separate regulated operations from non-tariffed activities. In November 2021, SJWTX Holdings, Inc. (“SJWTX Holdings”) and Texas Water Operation Services LLC (“TWOS”) were formed for the purpose of effecting a corporate reorganization of our water services organization in Texas. TWOS was created for non-tariffed operations and is wholly-owned by SJWTX Holdings. SJWTX Holdings is a wholly-owned subsidiary of SJW Group, incorporated to hold the investments in SJWTX, Inc. and TWOS. In addition, in 2022, SJWTX Holdings intends to create a new subsidiary to hold future wholesale water supply assets. SJW Land Company owns a commercial property and undeveloped real estate property in the states of California and Tennessee and owns and operates commercial properties in the state of Tennessee. Water sales are seasonal in nature and influenced by weather conditions. The timing of precipitation and climatic conditions can cause seasonal water consumption by customers to vary significantly. Revenue is generally higher in the warm, dry summer months when water usage and sales are greater and lower in the winter months when cooler temperatures and increased rainfall curtail water usage and sales.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Consolidation Policy

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of SJW Group, its wholly owned subsidiaries, and two variable interest entities in which two SJW Group subsidiaries are the primary beneficiaries. The accounting policies of SJW Group’s subsidiaries comply with the applicable uniform system of accounts prescribed by the respective regulators. All intercompany transactions and balances have been eliminated in consolidation. The accounting policies of SJW Group’s subsidiaries comply with the applicable uniform system of accounts prescribed by the respective regulators and conform to generally accepted accounting principles for rate-regulated public utilities.

Recently Adopted Accounting Principles

Use of Estimates

Depreciable Utility Plant and Equipment

Depreciation is computed using the straight-line method over the estimated remaining service lives of groups of assets. The estimated service lives of depreciable plant and equipment are as follows:


			Useful Lives
Equipment			5 to 35 years
Transmission and distribution plant			35 to 75 years
Office buildings and other structures			7 to 50 years

As of December 31, 2021 and 2020, accrued payables for additions to depreciable utility plant were $20,579 and $24,571, respectively.

Allowance For Funds Used During Construction (“AFUDC”)

Intangible Assets

Real Estate Investments and Nonutility Properties

Real Estate Investments and Nonutility PropertiesReal estate investments and nonutility properties are recorded at cost and consist primarily of land and buildings. Net gains and losses from the sale of real estate investments and nonutility properties are recorded as a component of other (expense) income and operating expense, respectively, in the Consolidated Statements of Comprehensive Income. Nonutility property is property that is neither used nor useful in providing water utility services to customers and is excluded from rate base for rate-setting purposes. SJWC recognizes gain/loss on disposition of nonutility property in accordance with California Public Utilities Commission (“CPUC”) Code Section 790, whereby the net proceeds are reinvested back into property that is useful in providing water utility services to customers. CTWS and CLWSC do not have regulatory restrictions on the use of proceeds from the sale of nonutility property. There is no depreciation associated with Water Utility Services nonutility property as it is all undeveloped land.Depreciation on buildings and improvements for real estate investments is computed using the straight-line method over the estimated useful lives of the assets, ranging from 7 to 39 years.

Business Combinations

Impairment of Long-Lived Assets and Goodwill

Cash and Cash Equivalents, and Restricted Cash

Cash and Cash Equivalents, and Restricted CashCash and cash equivalents primarily consist of cash on deposit with banks with maturities of three months or less from the date of purchase. Restricted funds consist of proceeds from state revolving fund bond issuances to Maine Water of $4,000 on December 23, 2020, for capital expenditures. Proceeds are held by a trustee for the bonds and as funding conditions are met, funds are released.

Financial Instruments and Investments

Income Taxes

To the extent permitted by the regulators, investment tax credits resulting from utility plant additions are deferred and amortized over the estimated useful lives of the related property.

Advances for Construction and Contributions in Aid of Construction

Advances and contributions received subsequent to 1991 and prior to 1997 are included in state taxable income, except for CTWS.

Asset Retirement Obligations

Asset Retirement ObligationSJW Group’s asset retirement obligation is recorded as a liability included in other non-current liabilities. It reflects principally the retirement costs of wells and other anticipated clean-up costs, which by law, must be remediated upon retirement. Retirement costs have historically been recovered through rates at the time of retirement. As a result, a regulatory asset is also recorded.

Revenue

Management has determined that the company has principally five categories of revenues.

Share-Based Compensation

SJW Group utilizes the Monte Carlo valuation model, which requires the use of subjective assumptions, to compute the fair value of market-vesting restricted stock units.

Earnings Per Share

Earnings per ShareBasic earnings per share is calculated using income available to common stockholders, divided by the weighted average number of shares outstanding during the year. Diluted earnings per share is calculated using income available to common stockholders divided by the weighted average number of shares of common stock including both shares outstanding and shares potentially issuable in connection with deferred restricted common stock awards under SJW Group’s Long-Term Incentive Plan and shares potentially issuable under the Employee Stock Purchase Plans.

Long-Term Debt - Schedule of Maturities of Long-term Debt (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Debt Disclosure [Abstract]
2022	$ 39,179
2023	4,360
2024	48,983
2025	3,648
2026	23,303
Thereafter	$ 1,403,482

Utility Plant Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

The costs of intangible assets as of December 31, 2021 and 2020 are as follows:


	2021		2020
Concession fees	$	6,800	6,800
Purchase premium customer relationships	13,400		13,400
Other intangibles	16,076		14,967
Intangible assets	36,276		35,167
Less: Accumulated amortization
Concession fees	6,596		6,324
Purchase premium customer relationships	1,988		1,094
Other intangibles	7,042		6,479
Net intangible assets	$	20,650	21,270

Capitalization (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Mar. 08, 2021	Dec. 31, 2021	Nov. 17, 2021	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized (in shares)		70,000,000		70,000,000
Common stock, par value (usd per share)	$ 0.001	$ 0.001		$ 0.001
Common stock, shares issued (in shares)		30,181,348		28,556,605
Common stock, shares outstanding (in shares)		30,181,348		28,556,605
Preferred stock, shares authorized (in shares)		1,000,000		1,000,000
Preferred stock, par value (usd per share)		$ 0.001		$ 0.001
Preferred stock, shares issued (in shares)		0		0
Preferred stock, shares outstanding (in shares)		0		0
Offering price per share (usd per share)	$ 59.00
Public Stock Offering
Subsidiary, Sale of Stock [Line Items]
Shares issued in offering (in shares)	1,030,000
Net proceeds from stock offering	$ 66,775
Over-Allotment Option
Subsidiary, Sale of Stock [Line Items]
Shares issued in offering (in shares)	154,500
At The Market Offering
Subsidiary, Sale of Stock [Line Items]
Common stock, par value (usd per share)			$ 0.001
Shares issued in offering (in shares)		355,115
Net proceeds from stock offering		$ 24,253
Aggregate gross sales price (up to)			$ 100,000
Price per share (usd per share)		$ 70.40

Long-Term Debt

12 Months Ended

Dec. 31, 2021

Debt Disclosure [Abstract]

Long-Term Debt

Long-term debt as of December 31 was as follows:


Description	Rate	Maturity	2021		2020

SJW Group Senior notes (a)	2.47% - 3.53%	2029 - 2039	$	560,000	610,000
SJWC:
Senior notes (a)	3.00% - 8.58%	2022 - 2051	420,000		320,000
California Pollution Control Financing Authority Revenue Bonds	4.75%, 5.10%	2040, 2046	120,000		120,000
Total SJWC			540,000		440,000
CTWS bank term loans	4.09%, 4.15%	2027, 2037	20,351		22,169
Connecticut Water:
Connecticut Innovations Revenue Bonds, variable rate		2028 - 2029	22,050		22,050
Connecticut Innovations Revenue Bonds, fixed rate			—		22,260
Senior notes (a)	3.07% - 3.53%	2037 - 2051	170,000		70,000
Bank term loans	3.51% - 4.75%	2022 - 2036	111,090		111,090
Total Connecticut Water			303,140		225,400
SJWTX, Inc.:
Senior note (a)	6.27%	2036	15,000		15,000
Bank term loans	4.01%, 4.11%	2041	30,000		—
Total SJWTX, Inc.			45,000		15,000
Maine Water:
State revolving fund loans	0.00% - 2.58%	2022 - 2048	17,264		18,651
Other First Mortgage Bond	8.95%	2024	2,700		3,600
Bank term loans	3.89% - 5.51%	2024 - 2043	34,500		17,500
Total Maine Water			54,464		39,751
Total debt			1,522,955		1,352,320
Unamortized debt premium, net (b)			19,937		22,479

Unamortized debt issuance costs			(10,851)		(10,978)
Current portion			(39,106)		(76,241)
Total long-term debt, less current portion			$	1,492,935	1,287,580

___________________________________

(b)Consists of fair value adjustments recognized through purchase accounting for the completed merger with CTWS on October 9, 2019.

The following is a table of the consolidated company’s schedule of principal payments:


Year
2022	$	39,179
2023	4,360
2024	48,983
2025	3,648
2026	23,303
Thereafter	1,403,482

The estimated fair value of long-term debt as of December 31, 2021 and 2020 was approximately $1,651,825 and $1,570,727, respectively, and was determined using a discounted cash flow analysis, based on the current rates for similar financial instruments of the same duration and creditworthiness of the Company. The fair value of long-term debt would be categorized as Level 2 of the fair value hierarchy.

SJW Group

On August 11, 2020, SJW Group entered into a note purchase agreement with the purchasers listed in the agreement, pursuant to which SJW Group sold an aggregate principal amount of $50,000 of its 2.47% Senior Notes, Series 2020, due August 1, 2030. The notes are unsecured obligations of the company. Interest is payable semi-annually in arrears on February 1st and August 1st of each year.

SJWC

On June 25, 2021, SJWC entered into a note purchase agreement with certain affiliates of New York Life Insurance (collectively the “Purchasers”), pursuant to which the company sold an aggregate principal amount of $50,000 of its 3.00% Senior Notes, Series N (“Series N Notes”) to the Purchasers. The Series N Notes are unsecured obligations of SJWC and are due on June 25, 2051. Interest is payable semi-annually in arrears on January 1st and July 1st of each year. The closing occurred simultaneously with the signing of the note purchase agreement.

On August 4, 2021, SJWC entered into a note purchase agreement with the purchasers listed in the agreement, pursuant to which the company sold an aggregate principal amount of $50,000 of its 3.00% Senior Notes, Series O (“Series O Notes”), due December 1, 2051. The Series O Notes are unsecured obligations of SJWC. Interest is payable semi-annually in arrears on June 1st and December 1st of each year. The closing of the note purchase agreement occurred on December 1, 2021.

Connecticut Water

On August 4, 2021, Connecticut Water entered into a note purchase agreement with certain affiliates of Metropolitan Life Insurance Company, New York Life Insurance Company, the Northwestern Mutual Life Insurance Company and Pacific Life Insurance Company, pursuant to which Connecticut Water sold on August 4, 2021, an aggregate principal amount of $50,000 of its 3.07% Senior Notes, Series 2021A, due 2051 (the “2021A Notes”) and on December 1, 2021, sold an aggregate principal amount of $50,000 of its 3.10% Senior Notes, Series 2021B, due 2051 (the “2021B Notes” and together with the 2021A Notes, the “CWC Notes”). The CWC Notes are unsecured obligations of Connecticut Water, with the 2021A Notes due on June 1, 2051, and the 2021B Notes due on December 1, 2051. Interest on the CWC Notes is payable semi-annually in arrears on June 1st and December 1st of each year. The proceeds from the sale of the CWC Notes will be used to repay outstanding short and/or long-term borrowings, to fund Connecticut Water’s capital expenditures, and/or for other general corporate purposes.

On March 12, 2020, Connecticut Water entered into a note purchase agreement with NYL Investors, LLC as agent of the purchasers listed in the agreement, pursuant to which Connecticut Water sold on the same date an aggregate principal amount of $35,000 of its 3.51% Senior Notes, due March 12, 2050. The notes are unsecured obligations of Connecticut Water. Interest is payable semi-annually in arrears on March 12th and September 12th of each year.

SJWTX, Inc.

On May 13, 2021, CLWSC entered into a master credit agreement and promissory note with a commercial bank under which it entered into a borrowing agreement for an aggregate principal amount not to exceed $30,000, of which $20,000 was advanced at the closing date. The borrowing carries a fixed interest rate of 4.01% due on March 20, 2041. On December 1, 2021, the remaining aggregate principal amount of the promissory note, $10,000, was advanced to CLWSC at a fixed interest rate of 4.11%. The notes are unsecured obligations of CLWSC. Interest is payable quarterly in arrears on the 20th day of January, April, July and October of each year.

Maine Water

On March 2, 2021, Maine Water entered into a credit agreement with a commercial bank, pursuant to an existing master loan agreement under which the commercial bank issued Maine Water a promissory note on the same date with an aggregate principal amount of $17,000 and a fixed interest rate of 3.89%, due March 1, 2041. The notes are unsecured obligations of Maine Water. Interest is payable quarterly in arrears on the 20th day of January, April, July and October of each year. Proceeds from the borrowing were received on March 18, 2021.

On December 23, 2020, Maine Water issued $4,000 of Series T First Mortgage Bonds to the Maine Municipal Bond Bank through the State Safe Drinking Water Revolving Loan Fund. The Series T bonds mature on October 1, 2041 and carry 1% interest. The Series T First Mortgage Bond covenants are the same as all other First Mortgage Bonds. The proceeds were used for pre-approved projects primarily related to preliminary engineering and design work of a water treatment plant in Maine’s Biddeford and Saco division.

Financial Covenants

The debt and credit agreements of SJW Group and its subsidiaries contain various financial and other covenants. Non-compliance with these covenants could result in accelerated due dates and termination of the agreements. In addition, the credit

agreements contain customary representations and warranties and subject to customary events of default, which may result in outstanding notes becoming immediately due and payable. As of December 31, 2021, SJW Group and its subsidiaries were in compliance with all covenants related to its long-term debt agreements.

Commitments	12 Months Ended
Commitments	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments	Commitments SJWC purchases water from Valley Water under terms of a master contract expiring in 2051. Delivery schedules for purchased water are based on a contract year beginning July 1, and are negotiated every three years under terms of the master contract with Valley Water. For the years ended December 31, 2021, 2020 and 2019, SJWC purchased from Valley Water 19,365 million gallons ($91,938), 21,269 million gallons ($96,212) and 21,862 million gallons ($96,285), respectively, of contract water. On June 24, 2021, the Valley Water Board of Directors approved treated water deliveries reflecting the contractual delivery schedule reduced by 23% through June 30, 2022. Effective February 1, 2022, the treated water contract delivery schedule will increase by 10%, and Valley Water will evaluate supply conditions and adjust the delivery schedules as appropriate. Based on current prices and estimated deliveries, SJWC is committed to purchase from Valley Water a minimum of 90% of the reduced delivery schedule, or 18,756 million gallons ($92,902) of water at the current contract water rate of $5.0 per million gallons for the year ending December 31, 2022. Additionally, SJWC purchases non-contract water from Valley Water on an “as needed” basis if the water supply is available. In 1997, SJWC entered into a 25-year contract agreement with the City of Cupertino to operate the City’s municipal water system. SJWC paid a one-time, upfront concession fee of $6,800 to the City of Cupertino which is amortized over the contract term. Under the terms of the contract agreement, SJWC assumed responsibility for maintenance and operating costs, while receiving all payments for water service. SJWC and the City of Cupertino signed an amendment to the lease agreement dated January 8, 2020. Under the terms of the amended lease agreement, SJWC agreed to an incremental up-front payment of $5,000 to be used by the City of Cupertino for capital improvements to the City’s municipal water system prior to the expiration of the lease in September 2022. Any unspent funds at lease termination remain the property of the City. On November 2, 2021, the City of Cupertino approved another amendment to the current lease agreement executed on January 8, 2020. This second amendment provides the City of Cupertino options to extend the lease agreement by periods of six months, two years, or three years with modifications of additional capital improvement funds of $350, $1,600 and $2,500, respectively, depending on the lease extension period option. These options are intended to provide the City of Cupertino more time, if needed, to complete its Request For Proposals process for a new lease term and conduct analyses of other alternatives for the operation of the water system. Connecticut Water has an agreement with the South Central Connecticut Regional Water Authority (“RWA”) to purchase water from RWA. The agreement was signed in April 2006 and became effective upon the receipt of all regulatory approvals in 2008 and will remain in effect for a minimum of fifty years upon becoming effective. Connecticut Water will pay RWA $75 per year as part of a capacity agreement, for a total of 14 years, starting on the effective date of the agreement. In addition, Connecticut Water is able, but under no obligation, to purchase up to one million gallons of water per day at the then current wholesale rates per the agreement, $2.6 per million gallons as of December 31, 2021. Connecticut Water has an agreement with The Metropolitan District (“MDC”) to purchase water from MDC to serve the Unionville system. The agreement became effective on October 6, 2000 and has a term of fifty years beginning May 19, 2003, the date the water supply facilities related to the agreement were placed in service. Connecticut Water agrees to purchase 283 million gallons of water annually from MDC. The rate charged by the MDC at December 31, 2021 were $4.05 per hundred cubic feet. CLWSC has long-term contracts with the GBRA. The terms of the agreements expire in 2037, 2040, 2044 and 2050. The agreements, which are take-or-pay contracts, provide CLWSC with 7,650 acre-feet per year of water supply from Canyon Lake. The water rate may be adjusted by GBRA at any time, provided they give CLWSC a 60-day written notice on the proposed adjustment. CLWSC also has raw water supply agreements with the Lower Colorado River Authority (“LCRA”) and West Travis Public Utility Agency (“WTPUA”) expiring in 2059 and 2046, respectively, for 250 acre-feet of water under each agreement per year from Lake Austin and the Colorado River, respectively, at prices that may be adjusted periodically by the agencies. Maine Water has an agreement with the Kennebec Water District for potable water service. The agreement has been in place for 20 years and was extended on November 7, 2020 for a new term of up to 20 years. Maine Water guarantees a minimum consumption of 50 million gallons of water annually. Water sales to Maine Water are billed at a wholesale discount of $0.20 per hundred cubic feet of water below Kennebec Water District's tariffed rates. The current tariff rate was $1.51 per hundred cubic feet as of December 31, 2021. As of December 31, 2021, SJWC had 362 employees, of whom 226 were members of unions. On November 12, 2019 and February 20, 2020, SJWC reached three-year bargaining agreements with the International Union of Operating Engineers, representing certain employees in the engineering department, and the Utility Workers of America, representing the majority of all nonadministrative employees at SJWC covering January 1, 2020 through December 31, 2022. The agreements include a 3% wage increase in 2020, 3% in 2021 and 4% in 2022 for members of both unions. The current three-year bargaining agreements will expire on December 31, 2022, and negotiations will be begin in 2022 for the upcoming period, 2023 through 2025.

Lines of Credit (Tables)

12 Months Ended

Dec. 31, 2021

Debt Disclosure [Abstract]

Schedule of Line of Credit Facilities

SJW Group and its subsidiaries have unsecured line of credit agreements where borrowings are used to refinance existing debt, for working capital, and for general corporate purposes. A summary of the line of agreements as of December 31, 2021 and 2020 are as follows:


		2021				2020
	Maturity Date	Line Limit		Amounts Outstanding	Unused Portion	Amounts Outstanding
SJWC credit agreement (a)	December 31, 2023	$	140,000	—	140,000	80,000
CTWS credit agreement	December 14, 2023	75,000		22,996	52,004	55,094
CTWS credit agreement	May 15, 2025	40,000		40,000	—	40,000
SJWTX, Inc. credit agreement (b)	December 31, 2023	5,000		—	5,000	—
		$	260,000	62,996	197,004	175,094

___________________________________

(a)Credit agreement also provides for a letter of credit sublimit of $15,000.

(b)Credit agreement also provides for a letter of credit sublimit of $1,000.

Capitalization	12 Months Ended
Capitalization	Dec. 31, 2021
Equity [Abstract]
Capitalization	Capitalization SJW Group is authorized to issue 70,000,000 shares of common stock of $0.001 par value per share. At December 31, 2021 and 2020, 30,181,348 and 28,556,605, respectively, shares of common stock were issued and outstanding. As of December 31, 2021 and 2020, 1,000,000 shares of preferred stock of $0.001 par value per share were authorized for SJW Group. At December 31, 2021 and 2020, no shares of preferred stock were issued or outstanding. On March 8, 2021, SJW Group entered into an underwriting agreement with J.P. Morgan Securities LLC, as the representative of the several underwriters named therein (the “Underwriters”), which provided for the issuance and sale by SJW Group to the Underwriters 1,030,000 shares of common stock, par value $0.001 per share, in an underwritten public offering (the “Offering”). The shares in the Offering were sold at a public offering price of $59.00 per share. SJW Group also granted the Underwriters an option to purchase up to 154,500 additional shares of common stock, which was exercised in full. The Offering closed on March 11, 2021, and the offering of option shares closed on March 16, 2021. SJW Group received net proceeds of approximately $66,775 from the Offering and the sale of option shares, after deducting the underwriting discounts and commissions and offering expenses. SJW Group used the proceeds from the offerings to pay down a bank line of credit agreement, dated as of June 1, 2016, between SJWC and JPMorgan Chase Bank, N.A. and for general corporate purposes, which included, among other things, financing infrastructure improvements and other capital expenditures, repayment of debt or other corporate obligations and working capital. On November 17, 2021, SJW Group entered into an equity distribution agreement (the “Equity Distribution Agreement”) with J.P. Morgan Securities LLC, Janney Montgomery Scott LLC, RBC Capital Markets, LLC and Wells Fargo Securities, LLC (each a “Sales Agent” and, collectively, the “Sales Agents”), pursuant to which the Company may offer and sell shares of its common stock, $0.001 par value per share (the “Shares”), from time to time in “at-the-market” offerings, having an aggregate gross sales price of up to $100,000 (the “Offering”). Pursuant to the Equity Distribution Agreement, the Shares may be offered and sold through the Sales Agents in transactions that are deemed to be “at-the-market” offerings as defined in Rule 415 under the Securities Act of 1933, as amended, including sales by means of ordinary brokers’ transactions on the New York Stock Exchange or otherwise at market prices prevailing at the time of sale, at prices related to the prevailing market prices or at negotiated prices, in block transactions, or as otherwise agreed upon by the Company and the Sales Agents. Proceeds from the sale of the shares under the Equity Distribution Agreement can be used in the financing of acquisitions, including the acquisition of the Kendall West and Bandera East utilities in Texas, infrastructure improvements and other capital expenditures, repayment of debt or other corporate obligations, and working capital over the term of the Equity Distribution Agreement as such needs arise. SJW Group issued and sold a total of 355,115 shares of common stock with a weighted average price of $70.40 per share and received approximately $24,253 in net proceeds under the Equity Distribution Agreement during the year ended December 31, 2021.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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-Name Accounting Standards Codification
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-Paragraph 13
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-Name Accounting Standards Codification
-Topic 505
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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+ Details

Lines of Credit

12 Months Ended

Dec. 31, 2021

Debt Disclosure [Abstract]

Lines of Credit


		2021				2020
	Maturity Date	Line Limit		Amounts Outstanding	Unused Portion	Amounts Outstanding
SJWC credit agreement (a)	December 31, 2023	$	140,000	—	140,000	80,000
CTWS credit agreement	December 14, 2023	75,000		22,996	52,004	55,094
CTWS credit agreement	May 15, 2025	40,000		40,000	—	40,000
SJWTX, Inc. credit agreement (b)	December 31, 2023	5,000		—	5,000	—
		$	260,000	62,996	197,004	175,094

___________________________________

(a)Credit agreement also provides for a letter of credit sublimit of $15,000.

(b)Credit agreement also provides for a letter of credit sublimit of $1,000.

On April 23, 2021, SJWC closed its $140,000 line of credit agreement which was set to mature on June 1, 2021, and entered into a new $140,000 credit agreement (“SJWC Credit Agreement”) with JPMorgan Chase Bank, N.A., as the lender (the “Lender”). The SJWC Credit Agreement provides an unsecured credit facility with a letter of credit sublimit of $15,000. Proceeds of borrowings under the SJWC Credit Agreement may be used to refinance existing debt, for working capital, and for general corporate purposes. The new SJWC Credit Agreement has a maturity date of December 31, 2023. The line of credit bears interest at variable rates.

Also on April 23, 2021, SJW Group, as guarantor, and CLWSC closed its $5,000 line of credit agreement which was set to mature on June 1, 2021, and entered into a new $5,000 credit agreement (“SJWTX Credit Agreement”) with the Lender. The SJWTX Credit Agreement provides an unsecured credit facility with a letter of credit sublimit of $1,000. The new SJWTX Credit Agreement has a maturity date of December 31, 2023.

Cost of borrowing on the lines of credit averaged 1.32% and 1.78% as of December 31, 2021 and 2020, respectively.

All of SJW Group’s and subsidiaries lines of credit contain customary representations, warranties and events of default, as well as certain restrictive covenants customary for facilities of this type, including restrictions on indebtedness, liens, acquisitions and investments, restricted payments, asset sales, and fundamental changes. The lines of credit also include certain customary financial covenants such as a funded debt to capitalization ratio and a minimum interest coverage ratio. As of December 31, 2021, SJW Group and its subsidiaries were in compliance with all covenants on the lines of credit.

Equity Plans - Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	$ 4,246	$ 3,553	$ 3,406
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	3,889	3,230	3,123
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	357	323	283
ESPP proceeds	$ 2,026	$ 1,830	$ 1,603

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Utility plant:
Land	$ 39,004	$ 36,845
Depreciable plant and equipment	3,381,908	3,198,060
Construction in progress	176,427	109,976
Intangible assets	36,276	35,167
Property, plant, and equipment, gross	3,633,615	3,380,048
Less accumulated depreciation and amortization	1,136,116	1,045,136
Public utilities, property, plant and equipment, net	2,497,499	2,334,912
Real estate investments and nonutilty properties	57,632	58,129
Less accumulated depreciation and amortization	15,951	14,783
Real estate investments, net	41,681	43,346
Cash and cash equivalents:
Cash	10,908	5,269
Restricted cash	1,211	4,000
Accounts receivable:
Customers, net of allowances for uncollectible accounts of $4,600 and $3,891 in 2021 and 2020, respectively	53,699	46,832
Income tax	2,308	7,041
Other	4,735	4,269
Accrued unbilled utility revenue	44,026	44,950
Current regulatory assets, net	2,629	1,748
Prepaid expenses	9,667	8,097
Other current assets	4,902	5,125
Total current assets	134,085	127,331
Other assets:
Net regulatory assets, less current portion	151,992	156,482
Investments	15,784	14,367
Goodwill	640,471	628,144
Other	10,883	6,883
Total other assets	819,130	805,876
Total assets	3,492,395	3,311,465
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares in 2021 and 2020; issued and outstanding 30,181,348 shares in 2021 and 28,556,605 shares in 2020	30	29
Additional paid-in capital	606,392	510,158
Retained earnings	428,260	408,037
Accumulated other comprehensive (loss)	(163)	(1,064)
Total stockholders’ equity	1,034,519	917,160
Long-term debt, less current portion	1,492,935	1,287,580
Capitalization, long-term debt and equity	2,527,454	2,204,740
Current liabilities:
Lines of credit	62,996	175,094
Current portion of long-term debt	39,106	76,241
Accrued groundwater extraction charges, purchased water and power	17,200	19,184
Accounts payable	30,391	34,200
Accrued interest	14,174	12,861
Accrued payroll	11,583	14,012
Other current liabilities	27,821	19,203
Total current liabilities	203,271	350,795
Deferred income taxes	200,451	191,415
Advances for construction	130,693	125,027
Contributions in aid of construction	316,479	296,105
Postretirement benefit plans	89,998	121,597
Other noncurrent liabilities	24,049	21,786
Total equity and liabilities	$ 3,492,395	$ 3,311,465

Equity Plans - Restricted Stock and Deferred Restricted Stock Activity (Details) - Restricted stock and deferred restricted stock - Incentive Plan	12 Months Ended
	Dec. 31, 2021 $ / shares shares
Restricted and Deferred Restricted Stock Awards Activity
Outstanding, beginning balance (in shares) \| shares	178,106
Granted (in shares) \| shares	78,235
Issued (in shares) \| shares	(65,591)
Forfeited (in shares) \| shares	(22,029)
Outstanding ending balance (in shares) \| shares	168,721
Vested (in shares) \| shares	45,311
Weighted- Average Grant- Date Fair Value
Outstanding, beginning balance (in dollars per share) \| $ / shares	$ 53.43
Granted (in dollars per share) \| $ / shares	65.17
Issued (in dollars per share) \| $ / shares	51.52
Forfeited (in dollars per share) \| $ / shares	62.54
Outstanding, ending balance (in dollars per share) \| $ / shares	58.43
Vested (in dollars per share) \| $ / shares	$ 36.65
Nonvested Restricted and Deferred Restricted Stock Awards Activity
Nonvested, beginning balance (in shares) \| shares	109,789
Granted (in shares) \| shares	78,235
Vested (in shares) \| shares	(51,802)
Forfeited (in shares) \| shares	(12,812)
Nonvested, ending balance (in shares) \| shares	123,410
Weighted- Average Grant- Date Fair Value
Nonvested, beginning balance (in dollars per share) \| $ / shares	$ 65.18
Granted (in dollars per share) \| $ / shares	65.17
Vested (in dollars per share) \| $ / shares	62.15
Forfeited (in dollars per share) \| $ / shares	65.34
Nonvested, ending balance (in dollars per share) \| $ / shares	$ 66.43

Long-Term Debt - Schedule of Long-term Debt Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Long-term debt	$ 1,522,955	$ 1,352,320
Unamortized debt premium, net	19,937	22,479
Unamortized debt issuance costs	(10,851)	(10,978)
Current portion	(39,106)	(76,241)
Total long-term debt, less current portion	1,492,935	1,287,580
SJW Group
Debt Instrument [Line Items]
Current portion	0	(49,929)
Total long-term debt, less current portion	556,225	555,824
SJW Group \| Senior notes
Debt Instrument [Line Items]
Long-term debt	$ 560,000	610,000
SJW Group \| Senior notes \| Minimum
Debt Instrument [Line Items]
Stated interest rates	2.47%
SJW Group \| Senior notes \| Maximum
Debt Instrument [Line Items]
Stated interest rates	3.53%
SJWC \| California Pollution Control Financing Authority Revenue Bonds
Debt Instrument [Line Items]
Long-term debt	$ 540,000	440,000
SJWC \| Senior notes
Debt Instrument [Line Items]
Long-term debt	$ 420,000	320,000
SJWC \| Senior notes \| Minimum
Debt Instrument [Line Items]
Stated interest rates	3.00%
SJWC \| Senior notes \| Maximum
Debt Instrument [Line Items]
Stated interest rates	8.58%
SJWC \| Public utility, bonds \| California Pollution Control Financing Authority Revenue Bonds
Debt Instrument [Line Items]
Long-term debt	$ 120,000	120,000
SJWC \| Public utility, bonds \| California Pollution Control Financing Authority Revenue Bonds \| Minimum
Debt Instrument [Line Items]
Stated interest rates	4.75%
SJWC \| Public utility, bonds \| California Pollution Control Financing Authority Revenue Bonds \| Maximum
Debt Instrument [Line Items]
Stated interest rates	5.10%
CTWS \| Bank term loans
Debt Instrument [Line Items]
Long-term debt	$ 20,351	22,169
CTWS \| Bank term loans \| Minimum
Debt Instrument [Line Items]
Stated interest rates	4.09%
CTWS \| Bank term loans \| Maximum
Debt Instrument [Line Items]
Stated interest rates	4.15%
Connecticut Water Company
Debt Instrument [Line Items]
Long-term debt	$ 303,140	225,400
Connecticut Water Company \| Senior notes
Debt Instrument [Line Items]
Long-term debt	$ 170,000	70,000
Connecticut Water Company \| Senior notes \| Minimum
Debt Instrument [Line Items]
Stated interest rates	3.07%
Connecticut Water Company \| Senior notes \| Maximum
Debt Instrument [Line Items]
Stated interest rates	3.53%
Connecticut Water Company \| Public utility, bonds \| Connecticut Innovations Revenue Bonds, variable rate
Debt Instrument [Line Items]
Long-term debt	$ 22,050	22,050
Connecticut Water Company \| Public utility, bonds \| Connecticut Innovations Revenue Bonds, fixed rate
Debt Instrument [Line Items]
Long-term debt	0	22,260
Connecticut Water Company \| Bank term loans
Debt Instrument [Line Items]
Long-term debt	$ 111,090	111,090
Connecticut Water Company \| Bank term loans \| Minimum
Debt Instrument [Line Items]
Stated interest rates	3.51%
Connecticut Water Company \| Bank term loans \| Maximum
Debt Instrument [Line Items]
Stated interest rates	4.75%
SJWTX, Inc.
Debt Instrument [Line Items]
Long-term debt	$ 45,000	15,000
SJWTX, Inc. \| Senior notes
Debt Instrument [Line Items]
Long-term debt	$ 15,000	15,000
SJWTX, Inc. \| Senior notes \| Minimum
Debt Instrument [Line Items]
Stated interest rates	6.27%
SJWTX, Inc. \| Senior notes \| Maximum
Debt Instrument [Line Items]
Stated interest rates	6.27%
SJWTX, Inc. \| Bank term loans
Debt Instrument [Line Items]
Long-term debt	$ 30,000	0
SJWTX, Inc. \| Bank term loans \| Minimum
Debt Instrument [Line Items]
Stated interest rates	4.01%
SJWTX, Inc. \| Bank term loans \| Maximum
Debt Instrument [Line Items]
Stated interest rates	4.11%
Maine Water Company
Debt Instrument [Line Items]
Long-term debt	$ 54,464	39,751
Maine Water Company \| Public utility, bonds \| State revolving fund loans
Debt Instrument [Line Items]
Long-term debt	$ 17,264	18,651
Maine Water Company \| Public utility, bonds \| State revolving fund loans \| Minimum
Debt Instrument [Line Items]
Stated interest rates	0.00%
Maine Water Company \| Public utility, bonds \| State revolving fund loans \| Maximum
Debt Instrument [Line Items]
Stated interest rates	2.58%
Maine Water Company \| Public utility, bonds \| Other First Mortgage Bond
Debt Instrument [Line Items]
Long-term debt	$ 2,700	3,600
Maine Water Company \| Public utility, bonds \| Other First Mortgage Bond \| Minimum
Debt Instrument [Line Items]
Stated interest rates	8.95%
Maine Water Company \| Public utility, bonds \| Other First Mortgage Bond \| Maximum
Debt Instrument [Line Items]
Stated interest rates	8.95%
Maine Water Company \| Bank term loans
Debt Instrument [Line Items]
Long-term debt	$ 34,500	$ 17,500
Maine Water Company \| Bank term loans \| Minimum
Debt Instrument [Line Items]
Stated interest rates	3.89%
Maine Water Company \| Bank term loans \| Maximum
Debt Instrument [Line Items]
Stated interest rates	5.51%

Long-Term Debt - Narrative (Details) - USD ($)	Dec. 01, 2021	May 13, 2021	Dec. 31, 2021	Aug. 04, 2021	Jun. 25, 2021	Mar. 02, 2021	Dec. 31, 2020	Dec. 23, 2020	Aug. 11, 2020	Mar. 12, 2020
Debt Instrument [Line Items]
Long-term debt			$ 1,522,955,000				$ 1,352,320,000
SJW Group \| Senior notes
Debt Instrument [Line Items]
Long-term debt			$ 560,000,000				610,000,000
SJW Group \| Senior notes \| Maximum
Debt Instrument [Line Items]
Stated interest rates			3.53%
SJW Group \| Senior notes \| 2.47% Senior Notes, Series 2020
Debt Instrument [Line Items]
Aggregate principal amount									$ 50,000,000
Stated interest rates									2.47%
SJWC \| Senior notes
Debt Instrument [Line Items]
Long-term debt			$ 420,000,000				320,000,000
SJWC \| Senior notes \| Maximum
Debt Instrument [Line Items]
Stated interest rates			8.58%
SJWC \| Senior notes \| 3.00% Senior Notes, Series N
Debt Instrument [Line Items]
Aggregate principal amount					$ 50,000,000
Stated interest rates					3.00%
SJWC \| Senior notes \| 3.00% Senior Notes, Series O
Debt Instrument [Line Items]
Aggregate principal amount				$ 50,000,000
Stated interest rates				3.00%
Connecticut Water
Debt Instrument [Line Items]
Long-term debt			$ 303,140,000				225,400,000
Connecticut Water \| Senior notes
Debt Instrument [Line Items]
Long-term debt			$ 170,000,000				70,000,000
Connecticut Water \| Senior notes \| Maximum
Debt Instrument [Line Items]
Stated interest rates			3.53%
Connecticut Water \| Senior notes \| 3.07% Senior Notes, Series 2021A
Debt Instrument [Line Items]
Aggregate principal amount				$ 50,000,000
Stated interest rates				3.07%
Connecticut Water \| Senior notes \| 3.10% Senior Notes, Series 2021B
Debt Instrument [Line Items]
Aggregate principal amount	$ 50,000,000
Stated interest rates	3.10%
Connecticut Water \| Senior notes \| 3.51% Senior Notes, Due March 2050
Debt Instrument [Line Items]
Aggregate principal amount										$ 35,000,000
Stated interest rates										3.51%
Connecticut Water \| Bank term loans
Debt Instrument [Line Items]
Long-term debt			$ 111,090,000				111,090,000
Connecticut Water \| Bank term loans \| Maximum
Debt Instrument [Line Items]
Stated interest rates			4.75%
CLWSC \| Bank term loans \| 4.01% Note Due March 2041
Debt Instrument [Line Items]
Stated interest rates		4.01%
Proceeds from issuance of debt		$ 20,000,000
CLWSC \| Bank term loans \| 4.01% Note Due March 2041 \| Maximum
Debt Instrument [Line Items]
Aggregate principal amount		$ 30,000,000
CLWSC \| Bank term loans \| 4.11% Note Due March 2041
Debt Instrument [Line Items]
Stated interest rates	4.11%
Proceeds from issuance of debt	$ 10,000,000
Maine Water
Debt Instrument [Line Items]
Long-term debt			$ 54,464,000				39,751,000
Maine Water \| Bank term loans
Debt Instrument [Line Items]
Long-term debt			$ 34,500,000				17,500,000
Maine Water \| Bank term loans \| Maximum
Debt Instrument [Line Items]
Stated interest rates			5.51%
Maine Water \| Bank term loans \| 3.89% Note Due March 2041
Debt Instrument [Line Items]
Aggregate principal amount						$ 17,000,000
Stated interest rates						3.89%
Maine Water \| Public utility, bonds \| State Revolving Fund Loans Series T
Debt Instrument [Line Items]
Stated interest rates								1.00%
Long-term debt								$ 4,000,000
Significant Observable Inputs (Level 2)
Debt Instrument [Line Items]
Fair value of long-term debt			$ 1,651,825,000				$ 1,570,727,000

Utility Plant Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 1997	Jan. 08, 2020
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 36,276	$ 35,167
Intangible assets, customer relationships	1,400
Amortization of Intangible Assets	1,553	1,401	$ 745
Future Amortization of Intangible Assets
2022	1,553
2023	1,553
2024	1,553
2025	1,553
2026	1,553
Thereafter	1,553
Concession fees
Finite-Lived Intangible Assets [Line Items]
Intangible assets	6,800	6,800			$ 5,000
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Intangible assets	13,400	13,400
Other intangibles
Finite-Lived Intangible Assets [Line Items]
Intangible assets	16,076	$ 14,967
Service Agreements
Finite-Lived Intangible Assets [Line Items]
Intangible assets	4,290
Useful life of intangible assets				25 years
Infrastructure
Finite-Lived Intangible Assets [Line Items]
Intangible assets	5,984
Contractual Rights
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 1,040
Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life of intangible assets	5 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life of intangible assets	70 years

Benefit Plans - Fair Value of Plan Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 331,943	$ 297,603
Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	264,974	231,996
Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	66,969	65,607
Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3,797	3,014
Executive Supplemental Retirement Plan \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	3,797
Executive Supplemental Retirement Plan \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan \| Money market funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	186	83
Executive Supplemental Retirement Plan \| Money market funds \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	186
Executive Supplemental Retirement Plan \| Money market funds \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan \| Money market funds \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan \| Mutual funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,691	2,101
Executive Supplemental Retirement Plan \| Mutual funds \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,691
Executive Supplemental Retirement Plan \| Mutual funds \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan \| Mutual funds \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan \| Fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	920	830
Executive Supplemental Retirement Plan \| Fixed income \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	920
Executive Supplemental Retirement Plan \| Fixed income \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan \| Fixed income \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 0	$ 0

- Definition

Amount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.

+ References + Details

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Allowance for uncollectible accounts	$ 4,600	$ 3,891
Capitalization:
Common stock, par value (usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	70,000,000	70,000,000
Common stock, shares issued (in shares)	30,181,348	28,556,605
Common stock, shares outstanding (in shares)	30,181,348	28,556,605

Benefit Plans - Benefits Expected to be Paid in Next Five Years (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Pension Plan
Expected Future Benefit Payments [Abstract]
2022	$ 16,220
2023	16,385
2024	16,632
2025	16,896
2026	18,915
2027 - 2031	96,506
Other Postretirement Benefits Plan
Expected Future Benefit Payments [Abstract]
2022	1,497
2023	1,632
2024	1,697
2025	1,722
2026	1,763
2027 - 2031	9,117
Maximum
Defined Benefit Plan Disclosure [Line Items]
Estimated required and discretionary employer cash contributions	$ 8,820

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Operating revenue	$ 573,686,000	$ 564,526,000	$ 420,482,000
Production Expenses:
Purchased water	98,231,000	100,723,000	99,118,000
Power	13,511,000	13,330,000	7,443,000
Groundwater extraction charges	75,866,000	71,359,000	43,917,000
Other production expenses	41,475,000	40,380,000	25,291,000
Total production expenses	229,083,000	225,792,000	175,769,000
Administrative and general	87,332,000	79,741,000	66,301,000
Maintenance	26,031,000	22,158,000	20,505,000
Property taxes and other non-income taxes	30,964,000	29,886,000	19,068,000
Depreciation and amortization	94,400,000	89,279,000	65,592,000
Gain on sale of nonutility properties	(7,494,000)	0	0
Impairment of long-lived asset	2,211,000	0	0
Merger related expenses	0	0	15,768,000
Total operating expense	462,527,000	446,856,000	363,003,000
Operating income	111,159,000	117,670,000	57,479,000
Other (expense) income:
Interest on long-term debt, mortgage and other interest expense	(54,339,000)	(54,255,000)	(31,796,000)
Pension non-service cost	1,330,000	(374,000)	(3,158,000)
Gain on sale of Texas Water Alliance (“TWA”)	3,000,000	0	0
Gain on sale of real estate investments	927,000	948,000	929,000
Interest income on money market fund	0	0	6,536,000
Other, net	6,770,000	5,906,000	2,091,000
Income before income taxes	68,847,000	69,895,000	32,081,000
Provision for income taxes	8,369,000	8,380,000	8,454,000
Net income before noncontrolling interest	60,478,000	61,515,000	23,627,000
Less net income attributable to the noncontrolling interest	0	0	224,000
SJW Group net income	60,478,000	61,515,000	23,403,000
Other comprehensive income:
Unrealized gain (loss) on investment, net of taxes of $68 in 2021, $247 in 2020 and $43 in 2019	185,000	(310,000)	117,000
Adjustment to pension benefit plans, net of taxes of $264 in 2021, $(324) in 2020 and $22 in 2019	716,000	(880,000)	9,000
SJW Group comprehensive income	$ 61,379,000	$ 60,325,000	$ 23,529,000
SJW Group earnings per share
—Basic (in dollars per share)	$ 2.04	$ 2.16	$ 0.82
—Diluted (in dollars per share)	$ 2.03	$ 2.14	$ 0.82
Weighted average shares outstanding
—Basic (shares)	29,601,284	28,521,900	28,443,052
—Diluted (shares)	29,735,533	28,694,986	28,562,546

Contingencies	12 Months Ended
Contingencies	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Contingencies	ContingenciesSJW Group and its subsidiaries are subject to ordinary routine litigation incidental to its business. There are no pending legal proceedings to which SJW Group or any of its subsidiaries is a party, or to which any of its properties is the subject, that are expected to have a material effect on SJW Group’s business, financial position, results of operations or cash flows.

Summary of Significant Accounting Policies - Advances for Construction and Contributions in Aid of Construction (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Estimated Refunds of Advances for Construction [Abstract]
2022	$ 3,609
2023	3,548
2024	3,282
2025	3,030
2026	2,809
Thereafter	49,582
Advances for construction	130,693	$ 125,027
Customer advances for construction, non-refundable	36,388
Customer advances for construction, refunded on service connections	$ 28,445
Contract with customer, refund period	40 years
Contract with customer, fair value of advances	$ 51,067	$ 50,391
Amortization period for taxes paid relating to advances and contributions	40 years

Equity Plans

12 Months Ended

Dec. 31, 2021

Share-based Payment Arrangement [Abstract]

Equity Plans

Common Stock

SJW Group has a Long-Term Stock Incentive Plan (the “Plan”), which has 1,800,000 shares of common stock reserved for issuance. The Plan was initially adopted by the Board of Directors on March 6, 2002. On January 30, 2013, the amended and restated Plan was adopted by the Board and became effective on April 24, 2013. The Plan was subsequently amended and restated by the Board on July 29, 2015, and thereafter amended on November 15, 2016, October 28, 2020 and January 28, 2021. SJW Group also maintains stock plans in connection with the merger with CTWS which are no longer granting new awards under those plans.

The Plan allows SJW Group to provide employees, non-employee Board members or the board of directors of any parent or subsidiary, consultants, and other independent advisors who provide services to the Company or any parent or subsidiary the opportunity to acquire an equity interest in SJW Group.

A participant in the Plan generally may not receive Plan awards covering an aggregate of more than 600,000 shares of common stock in any calendar year. Additionally, awards granted under the Plan may be conditioned upon the attainment of specified Company performance goals. The types of awards included in the Plan are restricted stock awards, restricted stock units, performance shares, or other share-based awards. In addition, shares are issued to employees under the Employee Stock Purchase Plan (“ESPP”) that was approved by SJW Group stockholders.

As of December 31, 2021, 2020 and 2019, 946,086, 880,495 and 819,340 shares have been issued pursuant to the Plan, and 168,721, 178,106 and 174,764 shares are issuable upon the vesting of outstanding restricted stock units, performance-based stock units, and deferred restricted stock units for the years ended 2021, 2020 and 2019, respectively. The remaining shares available for issuance under the Plan are 685,193 as of December 31, 2021. The compensation costs charged to income is recognized on a straight-line basis over the requisite service period.

A summary of compensation costs charged to income and proceeds from share based compensation, that are recorded to additional paid-in capital and common stock, by award type, are presented below for the years ended December 31:


	2021		2020	2019
Compensation costs charged to income:
ESPP	$	357	323	283
Restricted stock and deferred restricted stock	3,889		3,230	3,123
Total compensation costs charged to income	$	4,246	3,553	3,406
ESPP proceeds	$	2,026	1,830	1,603

Restricted Stock and Deferred Restricted Stock

A summary of SJW Group’s restricted and deferred restricted stock awards under the Plan as of December 31, 2021, and changes during the year ended December 31, 2021, are presented below:


	Units	Weighted- Average Grant- Date Fair Value
Outstanding as of January 1, 2021	178,106	$	53.43
Granted	78,235	$	65.17
Issued	(65,591)	$	51.52
Forfeited	(22,029)	$	62.54
Outstanding as of December 31, 2021	168,721	$	58.43
Shares vested as of December 31, 2021	45,311	$	36.65

A summary of the status of SJW Group’s nonvested restricted and deferred restricted stock awards under the Plan as of December 31, 2021, and changes during the year ended December 31, 2021, are presented below:


	Units	Weighted- Average Grant- Date Fair Value
Nonvested as of January 1, 2021	109,789	$	65.18
Granted	78,235	$	65.17
Vested	(51,802)	$	62.15
Forfeited	(12,812)	$	65.34
Nonvested as of December 31, 2021	123,410	$	66.43

Total fair value of restricted stock awards for all plans that were vested for the years ended 2021, 2020 and 2019 were $3,332, $3,333 and $2,420, respectively. As of December 31, 2021, the total unrecognized compensation costs related to restricted and deferred restricted stock plans amounted to $4,421. This cost is expected to be recognized over a weighted-average period of 1.56 years.

For the years ended December 31, 2021, 2020 and 2019, 7,327, 5,327 and 6,120, respectively, of performance-based and market-based restricted stock awards were issued upon the attainment of certain performance metrics and service-based vesting under the Plan. Based upon actual attainment relative to the target performance metric, the number of shares issuable can range between 0% to 150% of the target number of shares for performance-based restricted stock awards, or between 0% and 200% of the target number of shares for market-based restricted stock awards. As of December 31, 2021, 15,577 performance-based and market-based restricted stock awards vested and 51,160 remained outstanding.

Employee Stock Purchase Plan

The ESPP allows eligible employees to purchase shares of SJW Group’s common stock at 85% of the fair value of shares on the purchase date. Under the ESPP, employees can designate up to a maximum of 10% of their base compensation for the purchase of shares of common stock, subject to certain restrictions. A total of 400,000 shares of SJW Group’s common stock have been reserved for issuance under the ESPP. The remaining shares available for issuance under the ESPP are 185,509 as of December 31, 2021.

As of December 31, 2021, the ESPP had fourteen purchase intervals since its inception. For the year ended December 31, 2021, 2020 and 2019, a total of 35,304, 31,750 and 30,255 shares, respectively, were issued under the ESPP. The plan has no look-back provisions.

For the years ended December 31, 2021, 2020 and 2019, SJW Group’s recorded expenses were $361, $342 and $294, respectively, related to the ESPP. The total unrecognized compensation costs related to the semi-annual offering period that ended January 31, 2022, for the ESPP is approximately $162. This cost is expected to be recognized during the first quarter of 2022.

Equity Plans (Tables)

12 Months Ended

Dec. 31, 2021

Share-based Payment Arrangement [Abstract]

Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan


	2021		2020	2019
Compensation costs charged to income:
ESPP	$	357	323	283
Restricted stock and deferred restricted stock	3,889		3,230	3,123
Total compensation costs charged to income	$	4,246	3,553	3,406
ESPP proceeds	$	2,026	1,830	1,603

Schedule of Restricted and Deferred Restricted Stock Awards

A summary of SJW Group’s restricted and deferred restricted stock awards under the Plan as of December 31, 2021, and changes during the year ended December 31, 2021, are presented below:


	Units	Weighted- Average Grant- Date Fair Value
Outstanding as of January 1, 2021	178,106	$	53.43
Granted	78,235	$	65.17
Issued	(65,591)	$	51.52
Forfeited	(22,029)	$	62.54
Outstanding as of December 31, 2021	168,721	$	58.43
Shares vested as of December 31, 2021	45,311	$	36.65

Schedule of Nonvested Restricted Stock Units Activity


	Units	Weighted- Average Grant- Date Fair Value
Nonvested as of January 1, 2021	109,789	$	65.18
Granted	78,235	$	65.17
Vested	(51,802)	$	62.15
Forfeited	(12,812)	$	65.34
Nonvested as of December 31, 2021	123,410	$	66.43

Summary of Significant Accounting Policies - Impairments of Long-Lived Assets and Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Impairment of long-lived asset	$ 2,211,000	$ 0	$ 0
Goodwill, Impairment Loss	$ 0	$ 0	$ 0

Benefit Plans - Plan Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 331,943	$ 297,603
Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	264,974	231,996
Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	66,969	65,607
Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	212,180	183,509
Equity securities \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	212,180	183,509
Equity securities \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Equity securities \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Cash and equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	14,186	12,475
Cash and equivalents \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	14,186	12,475
Cash and equivalents \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Cash and equivalents \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	105,577	101,619
Fixed income \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	38,608	36,012
Fixed income \| Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	66,969	65,607
Fixed income \| Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	310,176	278,124	$ 243,521
Pension Plan \| Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 100,036	$ 95,935
Actual plan asset allocations as a percent of total plan assets	32.00%	35.00%
Pension Plan \| Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 197,248	$ 170,747
Actual plan asset allocations as a percent of total plan assets	64.00%	61.00%
Pension Plan \| Cash and equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 12,892	$ 11,442
Actual plan asset allocations as a percent of total plan assets	4.00%	4.00%
Other Postretirement Benefits Plan
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 21,767	$ 19,479	$ 17,226
Other Postretirement Benefits Plan \| Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 5,541	$ 5,684
Actual plan asset allocations as a percent of total plan assets	25.00%	29.00%
Other Postretirement Benefits Plan \| Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 14,932	$ 12,762
Actual plan asset allocations as a percent of total plan assets	69.00%	66.00%
Other Postretirement Benefits Plan \| Cash and equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 1,294	$ 1,033
Actual plan asset allocations as a percent of total plan assets	6.00%	5.00%

Business Combinations - Narrative (Details) $ / shares in Units, people in Thousands, $ in Thousands			12 Months Ended			15 Months Ended
	Dec. 17, 2021 USD ($) mi² serviceConnection people	Oct. 09, 2019 USD ($) $ / shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2020 USD ($)
Business Acquisition [Line Items]
Cash purchase price			$ 23,587	$ 0	$ 835,465
Goodwill			$ 640,471	628,144		$ 628,144
Share-based compensation related to business combination					$ 6,384
Kendall West Utility and Bandera East Utility
Business Acquisition [Line Items]
Cash purchase price	$ 23,587
Utility plant, net	9,400
Goodwill	$ 12,300
Kendall West Utility and Bandera East Utility \| CLWSC
Business Acquisition [Line Items]
Number of people served from acquisition \| people	5
Service area from acquisition \| mi²	19
Kendall West Utility and Bandera East Utility \| CLWSC \| South Central Texas
Business Acquisition [Line Items]
Number of service connections from acquisition \| serviceConnection	1,600
CTWS
Business Acquisition [Line Items]
Cash purchase price		$ 838,476
Utility plant, net		750,703		750,703		750,703
Goodwill		$ 626,523		$ 626,409		626,409
Acquiree's common shares converted in cash (in dollars per share) \| $ / shares		$ 70.00
Cash received from acquisition		$ 3,011
Share-based compensation related to business combination		$ 6,384
Goodwill, measurement period adjustments						$ (114)

Summary of Significant Accounting Policies - Asset Retirement Obligation (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Retirement obligation	$ 4,511	$ 4,619
Discount rate	6.00%	6.00%
Retirement obligation, present value	$ 925	$ 939

Equity Plans - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
Equity Plans - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jan. 31, 2022
Option Indexed to Issuer's Equity [Line Items]
Fair value of restricted stock awards	$ 3,332	$ 3,333	$ 2,420
Performance-based and market-based restricted stock awards issued (in shares)	7,327	5,327	6,120
Performance-based and market-based restricted stock awards vested (in shares)	15,577
Performance-based and market-based restricted stock awards outstanding (in shares)	51,160
Shares issued during the period under the plan	35,304	31,750	30,255
Restricted stock and deferred restricted stock
Option Indexed to Issuer's Equity [Line Items]
Unrecognized compensation cost	$ 4,421
Period for recognition of compensation cost	1 year 6 months 21 days
Performance Shares \| Minimum
Option Indexed to Issuer's Equity [Line Items]
Range of shares issuable	0.00%
Performance Shares \| Maximum
Option Indexed to Issuer's Equity [Line Items]
Range of shares issuable	150.00%
Market-based RSU \| Minimum
Option Indexed to Issuer's Equity [Line Items]
Range of shares issuable	0.00%
Market-based RSU \| Maximum
Option Indexed to Issuer's Equity [Line Items]
Range of shares issuable	200.00%
Incentive Plan \| Restricted stock and deferred restricted stock
Option Indexed to Issuer's Equity [Line Items]
Number of shares available for issuance (in shares)	685,193
Employee Stock Purchase Plan
Option Indexed to Issuer's Equity [Line Items]
Purchase price of common stock to employees under the plan, percent	85.00%
Maximum percent of base salary employees can designate for share purchase under the plan	10.00%
Expenses recorded under the plan	$ 361	$ 342	$ 294
Employee Stock Purchase Plan \| Subsequent Event
Option Indexed to Issuer's Equity [Line Items]
Unrecognized compensation cost				$ 162
Common Stock \| Incentive Plan
Option Indexed to Issuer's Equity [Line Items]
Number of shares reserved for issuance under the plan (in shares)	1,800,000
Maximum number of shares per employee (in shares)	600,000
Shares issued pursuant to the plan (in shares)	946,086	880,495	819,340
Shares issuable under the plan upon exercise of outstanding awards (in shares)	168,721	178,106	174,764
Common Stock \| Employee Stock Purchase Plan
Option Indexed to Issuer's Equity [Line Items]
Number of shares reserved for issuance under the plan (in shares)	400,000
Number of shares available for issuance (in shares)	185,509

Regulatory Maters - Public Utilities General Disclosures (Details) - USD ($) $ in Thousands		12 Months Ended
	Aug. 27, 2020	Dec. 31, 2021	Dec. 31, 2020
Revenue accounts:
Beginning Balance		$ 10,043	$ (1,940)
Regulatory Asset Increase (Decrease)		8,779	2,516
Refunds (Collections) Adjustments		(371)	9,467
Ending Balance		18,451	10,043
Cost-recovery accounts:
Beginning Balance		15,420	7,223
Regulatory Asset Increase (Decrease)		4,865	8,324
Refunds (Collections) Adjustments		(402)	(127)
Ending Balance		19,883	15,420
Total
Beginning Balance		25,463	5,283
Regulatory Asset Increase (Decrease)		13,644	10,840
Refunds (Collections) Adjustments		(773)	9,340
Ending Balance		38,334	25,463
MWRAM
Revenue accounts:
Beginning Balance		12,077	7,015
Regulatory Asset Increase (Decrease)		4,788	2,464
Refunds (Collections) Adjustments		1	2,598
Ending Balance		16,866	12,077
WCMA
Revenue accounts:
Beginning Balance		666	708
Regulatory Asset Increase (Decrease)		3,243	0
Refunds (Collections) Adjustments		(375)	(42)
Ending Balance		3,534	666
Cost of capital memorandum accounts
Revenue accounts:
Beginning Balance		(1,561)	(1,553)
Regulatory Asset Increase (Decrease)		(2)	(8)
Refunds (Collections) Adjustments		0	0
Ending Balance		(1,563)	(1,561)
Tax memorandum account
Revenue accounts:
Beginning Balance		333	(6,643)
Regulatory Asset Increase (Decrease)		0	(2)
Refunds (Collections) Adjustments		0	6,978
Ending Balance		333	333
All others
Revenue accounts:
Beginning Balance		(1,472)	(1,467)
Regulatory Asset Increase (Decrease)		750	62
Refunds (Collections) Adjustments		3	(67)
Ending Balance		(719)	(1,472)
Cost-recovery accounts:
Beginning Balance		445	446
Regulatory Asset Increase (Decrease)		0	3
Refunds (Collections) Adjustments		0	(4)
Ending Balance		445	445
Water supply costs
Cost-recovery accounts:
Beginning Balance		8,123	4,328
Regulatory Asset Increase (Decrease)		2,421	3,828
Refunds (Collections) Adjustments		1	(33)
Ending Balance		10,545	8,123
Pension
Cost-recovery accounts:
Beginning Balance		3,478	2,449
Regulatory Asset Increase (Decrease)		1,464	1,008
Refunds (Collections) Adjustments		(1)	21
Ending Balance		4,941	3,478
PRVMA
Cost-recovery accounts:
Beginning Balance		1,108	0
Regulatory Asset Increase (Decrease)	$ 1,219	1	1,219
Refunds (Collections) Adjustments		(402)	(111)
Ending Balance		707	1,108
CEMA
Cost-recovery accounts:
Beginning Balance		2,266	0
Regulatory Asset Increase (Decrease)		979	2,266
Refunds (Collections) Adjustments		0	0
Ending Balance		$ 3,245	$ 2,266

Segment and Non-Tariffed Businesses Reporting

12 Months Ended

Dec. 31, 2021

Segment Reporting [Abstract]

Segment and Non-Tariffed Businesses Reporting

Segment and Non-Tariffed Businesses ReportingSJW Group is a holding company with four subsidiaries: (i) SJWC, a water utility operation with both regulated and non-tariffed businesses, (ii) SJWTX, Inc. which is doing business as CLWSC, a regulated water utility located in Canyon Lake, Texas, and its consolidated non-tariffed variable interest entity, Acequia Water Supply Corporation, (iii) SJW Land Company,

and (iv) SJWNE LLC a holding company for CTWS and its subsidiaries, Connecticut Water, Maine Water, NEWUS and Chester Realty, Inc. In accordance with FASB ASC Topic 280—“Segment Reporting,” SJW Group has determined that it has two reportable business segments. The first segment is that of providing water utility and utility-related services to its customers through SJW Group’s subsidiaries, SJWC, Connecticut Water, CLWSC, Maine Water and NEWUS, together referred to as “Water Utility Services.” The second segment is property management and investment activity conducted by SJW Land Company and Chester Realty, Inc., referred to as “Real Estate Services.”

SJW Group’s reportable segments have been determined based on information used by the chief operating decision maker. SJW Group’s chief operating decision maker includes the Chair, President and Chief Executive Officer, and his executive staff. The executive staff reviews financial information presented on a consolidated basis that is accompanied by disaggregated information about operating revenue, net income and total assets, by subsidiary.


	For the year ended December 31, 2021
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated (2)		Non- tariffed	Non- tariffed	Non- tariffed	Regulated	Non- tariffed	Total
Operating revenue	$	558,154	10,153	5,379	—	558,154	15,532	573,686
Operating expense	449,401		7,138	3,585	2,403	449,401	13,126	462,527
Operating income (loss)	108,753		3,015	1,794	(2,403)	108,753	2,406	111,159
Net income (loss)	67,530		3,309	1,950	(12,311)	67,530	(7,052)	60,478
Depreciation and amortization	91,896		443	1,168	893	91,896	2,504	94,400
Senior note and other interest expense	34,308		—	—	20,031	34,308	20,031	54,339
Income tax expense (benefit) in net income	10,327		369	619	(2,946)	10,327	(1,958)	8,369
Assets	3,380,637		6,916	43,383	61,459	3,380,637	111,758	3,492,395


	For the year ended December 31, 2020
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non- tariffed	Non- tariffed	Non- tariffed	Regulated	Non- tariffed	Total
Operating revenue	$	548,013	10,981	5,532	—	548,013	16,513	564,526
Operating expense	431,375		6,943	3,510	5,028	431,375	15,481	446,856
Operating income (loss)	116,638		4,038	2,022	(5,028)	116,638	1,032	117,670
Net income (loss)	69,245		4,099	1,455	(13,284)	69,245	(7,730)	61,515
Depreciation and amortization	86,758		442	1,186	893	86,758	2,521	89,279
Senior note and other interest expense	33,877		—	—	20,378	33,877	20,378	54,255
Income tax expense (benefit) in net income	16,563		998	467	(9,648)	16,563	(8,183)	8,380
Assets	3,197,626		8,869	44,405	60,565	3,197,626	113,839	3,311,465


	For the year ended December 31, 2019
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non- tariffed	Non- tariffed	Non- tariffed	Regulated	Non- tariffed	Total
Operating revenue	$	407,116	7,969	5,397	—	407,116	13,366	420,482
Operating expense	329,520		5,443	3,751	24,289	329,520	33,483	363,003
Operating income (loss)	77,596		2,526	1,646	(24,289)	77,596	(20,117)	57,479
Net income (loss)	42,691		2,019	1,623	(22,930)	42,691	(19,288)	23,403
Depreciation and amortization	63,775		420	1,196	201	63,775	1,817	65,592
Senior note and other interest expense	25,073		—	—	6,723	25,073	6,723	31,796
Income tax expense (benefit) in net income	8,382		708	486	(1,122)	8,382	72	8,454
Assets	3,016,846		5,507	46,778	63,339	3,016,846	115,624	3,132,470

____________________

(1) The “All Other” category for the years ended December 31, 2021, 2020 and 2019, includes the accounts of SJW Group, SJWNE, LLC and CTWS, Inc. on a stand-alone basis.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

+ Details

Income Taxes - Federal Statutory Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income before income taxes	$ 68,847	$ 69,895	$ 32,081
Income Tax Statutory Rate Reconciliation [Abstract]
Income tax at federal statutory rate	14,458	14,678	6,737
Increase (decrease) in taxes attributable to:
State taxes, net of federal income tax benefit	4,572	4,142	2,251
Uncertain tax positions	1,678	1,351	323
Property flow-through	(8,573)	(9,215)	(2,054)
Capitalized merger costs	0	(296)	5,350
Tax reform - rate change impact on deferred taxes	0	0	77
Reversal of excess deferred taxes recognized in regulatory liability	(3,295)	(2,912)	(2,355)
Pension flow-through	429	92	(1,244)
Stock-based compensation	(331)	(333)	(223)
Other items, net	(569)	873	(408)
Income tax expense (benefit)	$ 8,369	$ 8,380	$ 8,454

Business Combinations

12 Months Ended

Dec. 31, 2021

Business Combination and Asset Acquisition [Abstract]

Business Combinations

Kendall West Utility and Bandera East Utility

On December 17, 2021, CLWSC completed its acquisition of Kendall West Utility and Bandera East Utility, companies that provide water services, including wastewater and recycled water services, in Kendall, Bandera and Medina counties which are located in south central Texas. Kendall West Utility and Bandera East Utility, together, add approximately 5,000 people through 1,600 service connections in a service area approximately 19 square miles to CLWSC’s operations. The total net cash price was approximately $23,587. The preliminary purchase price allocation for these acquisitions primarily consisted of acquired utility plant of approximately $9,400 and goodwill of approximately $12,300. The results of Kendall West Utility and Bandera East Utility are included in SJW Group’s consolidated statements of comprehensive income since the acquisition date, including revenues and net loss, and were not material. Pro forma financial information has not been presented because the acquisition was not material to SJW Group’s consolidated financial statements.

CTWS

On October 9, 2019, SJW Group completed the merger with CTWS, a company that provides water service throughout Connecticut and Maine. In addition, CTWS has a real estate company in Connecticut which provides property management services.

SJW Group acquired all of the outstanding stock of CTWS for $70.00 per share in cash (without interest and less any applicable withholding taxes). The total cash purchase price was approximately $838,476, less cash received of $3,011, and approximately $6,384 related to outstanding awards of restricted stock units and deferred share units assumed in connection with the merger.


	Amounts Previously Recognized as of Acquisition Date (a)		Measurement Period Adjustments	Amounts Recognized as of Acquisition Date (as Adjusted)
Assets acquired:
Utility plant, net	$	750,703	—	750,703
Nonutility plant	848		—	848
Current assets	42,673		(785)	41,888
Investments	12,489		—	12,489
Regulatory assets and deferred charges, less current portion	83,132		(4,346)	78,786
Other intangible assets	17,181		—	17,181
Other assets	2,592		—	2,592
Goodwill	626,523		(114)	626,409
Total assets acquired	1,536,141		(5,245)	1,530,896
Liabilities assumed:
Long-term debt	281,009		—	281,009
Current liabilities, including maturities of long-term debt	125,772		25	125,797
Deferred income taxes	107,789		(5,411)	102,378
Postretirement benefit plans	31,789		—	31,789
Contributions in aid of construction and construction advances	137,327		—	137,327
Other long-term liabilities	10,607		141	10,748
Total liabilities assumed	694,293		(5,245)	689,048
Assumed equity	$	841,848	—	841,848

______________________________________

(a)As previously reported in the SJW Group’s 10-K for the period ended December 31, 2019.

Other intangible assets primarily consists of customer relationships.

The goodwill balance is primarily attributable to assembled workforce and diversification of markets both from a geographic and regulatory perspective. We do not expect the goodwill recognized in connection with the transaction will be deductible for income tax purposes.

The company analyzed and revalued the acquired opening deferred tax asset and liability balances within the measurement period which resulted in a decrease to goodwill of $114. The revaluation of acquired deferred tax assets and liabilities and related uncertain tax positions based upon facts and circumstances that existed as of the acquisition date resulted in adjustments that were recorded to goodwill. In addition, tax related valuation allowances assumed in connection with a business combination were initially estimated as of the acquisition date. Revaluation within the measurement period resulted in release of the valuation allowance as it is more likely than not that the new combined group will be able to utilize the acquired deferred tax assets. There was no impact associated with the measurement period adjustments to the consolidated statement of comprehensive income for the year ended December 31, 2020.

Summary of Significant Accounting Policies - Earnings per Share (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive restricted common stock units excluded from computation of earnings per share (in shares)	16,347	22,396	27,082

Income Taxes

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Income Taxes

The components of income tax expense were:


	2021		2020	2019
Current:
Federal	$	8,587	11,349	7,577
State	2,633		2,528	2,126
Deferred:
Federal	(3,811)		(8,073)	(1,929)
State	960		2,576	680
	$	8,369	8,380	8,454

The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $68,847, $69,895 and $32,081 in 2021, 2020 and 2019:


	2021		2020	2019
Income tax at federal statutory rate	$	14,458	14,678	6,737
Increase (decrease) in taxes attributable to:
State taxes, net of federal income tax benefit	4,572		4,142	2,251

Uncertain tax positions	1,678		1,351	323
Property flow-through	(8,573)		(9,215)	(2,054)
Capitalized merger costs	—		(296)	5,350
Tax reform - rate change impact on deferred taxes	—		—	77
Reversal of excess deferred taxes recognized in regulatory liability	(3,295)		(2,912)	(2,355)
Pension flow-through	429		92	(1,244)
Stock-based compensation	(331)		(333)	(223)

Other items, net	(569)		873	(408)
	$	8,369	8,380	8,454

The components of the net deferred tax liability as of December 31 was as follows:


	2021		2020
Deferred tax assets:
Advances and contributions	$	24,584	22,573
Unamortized investment tax credit	599		619
Pensions, postretirement benefits and stock-based compensation	32,396		41,180
Debt premium, net	5,579		6,290
California franchise tax	514		756
Net operating loss	—		550


Other	8,128		6,792


Total deferred tax assets	71,800		78,760
Deferred tax liabilities:
Utility plant	216,497		209,541
Pension and postretirement	24,779		31,227

Deferred gain and other-property	5,901		5,875
Regulatory asset - business combinations debt premium, net	5,579		6,290
Intangibles	3,193		3,443
Deferred revenue	773		297
Regulatory asset - income tax temporary differences, net	6,867		1,195

Section 481(a) adjustments	3,111		4,763
Other	5,551		7,544
Total deferred tax liabilities	272,251		270,175
Net deferred tax liabilities	$	200,451	191,415

Management evaluates the realizability of deferred tax assets based on all available evidence, both positive and negative. The realization of deferred tax assets is dependent on our ability to generate sufficient future taxable income during periods in which the deferred tax assets are expected to reverse. Based on all available evidence, management believes it is more likely than not that SJW Group will realize the benefits of its deferred tax assets. Accordingly, the valuation allowance relating to deferred tax assets acquired from CTWS was released in 2020 through purchase accounting adjustments made within the measurement period. Net operating loss carryforwards expire beginning in 2032 and ending in 2039. As of December 31, 2021, the estimated amount of net operating loss carryforwards available to offset future taxable income for Connecticut purposes is $26,820. The estimated state tax credit carryforwards are $667 which will expire beginning in 2023 and ending in 2040.

The change in the net deferred tax liabilities of $9,036 in 2021 included other non-cash items primarily consisting of regulatory assets and liabilities relating to income tax temporary differences.

The total amount of unrecognized tax benefits, before the impact of deductions for state taxes, excluding interest and penalties was $7,961 and $6,468 as of December 31, 2021 and 2020, respectively. The amount of tax benefits, net of any federal benefits for state taxes that would impact the effective rate, if recognized, is approximately $7,009 and $5,600 as of December 31, 2021 and 2020, respectively.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:


	2021		2020	2019
Balance at beginning of year	$	6,468	3,834	1,382
Increase related to tax positions taken during the current year	1,376		1,104	351
Increase related to tax positions taken during a prior year	117		1,530	3,483
Reductions related to tax positions taken in a prior year	—		—	(1,382)

Balance at end of year	$	7,961	6,468	3,834

The increase in gross unrecognized tax benefits in 2021 was primarily due to the uncertain tax position relating to repairs tax deductions.

SJW Group’s policy is to classify interest and penalties associated with unrecognized tax benefits, if any, in tax expense. Accrued interest expense, net of the benefit of tax deductions which would be available on the payment of such interest, is approximately $376 as of December 31, 2021. SJW Group has not accrued any penalties for unrecognized tax benefits. The amount of interest recognized in 2021 was an increase to expense of $270.

SJW Group does not foresee material changes to its gross uncertain tax liability within the next 12 months following December 31, 2021.

SJW Group files U.S. federal income tax returns and income tax returns in various states and is subject to ordinary statute of limitation of three years for federal and three or four years for different state returns. However, due to tax attribute carryforwards, SJW Group is subject to examination for tax years 2009 forward for federal and 2012 forward for state returns of CTWS and its subsidiaries. The statute of limitation for SJW Group returns is closed for these extended years and remains open for 2018 and forward for federal and 2017 or 2018 and forward for different states.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI http://asc.fasb.org/topic&trid=2144680

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Summary of Significant Accounting Policies - Financial Instruments and Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Bank Owned Life Insurance	$ 8,026	$ 8,026
Value of life insurance contracts	$ 4,191	$ 4,311

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax expense were:


	2021		2020	2019
Current:
Federal	$	8,587	11,349	7,577
State	2,633		2,528	2,126
Deferred:
Federal	(3,811)		(8,073)	(1,929)
State	960		2,576	680
	$	8,369	8,380	8,454

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 $68,847, $69,895 and $32,081 in 2021, 2020 and 2019:


	2021		2020	2019
Income tax at federal statutory rate	$	14,458	14,678	6,737
Increase (decrease) in taxes attributable to:
State taxes, net of federal income tax benefit	4,572		4,142	2,251

Uncertain tax positions	1,678		1,351	323
Property flow-through	(8,573)		(9,215)	(2,054)
Capitalized merger costs	—		(296)	5,350
Tax reform - rate change impact on deferred taxes	—		—	77
Reversal of excess deferred taxes recognized in regulatory liability	(3,295)		(2,912)	(2,355)
Pension flow-through	429		92	(1,244)
Stock-based compensation	(331)		(333)	(223)

Other items, net	(569)		873	(408)
	$	8,369	8,380	8,454

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax liability as of December 31 was as follows:


	2021		2020
Deferred tax assets:
Advances and contributions	$	24,584	22,573
Unamortized investment tax credit	599		619
Pensions, postretirement benefits and stock-based compensation	32,396		41,180
Debt premium, net	5,579		6,290
California franchise tax	514		756
Net operating loss	—		550


Other	8,128		6,792


Total deferred tax assets	71,800		78,760
Deferred tax liabilities:
Utility plant	216,497		209,541
Pension and postretirement	24,779		31,227

Deferred gain and other-property	5,901		5,875
Regulatory asset - business combinations debt premium, net	5,579		6,290
Intangibles	3,193		3,443
Deferred revenue	773		297
Regulatory asset - income tax temporary differences, net	6,867		1,195

Section 481(a) adjustments	3,111		4,763
Other	5,551		7,544
Total deferred tax liabilities	272,251		270,175
Net deferred tax liabilities	$	200,451	191,415

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:


	2021		2020	2019
Balance at beginning of year	$	6,468	3,834	1,382
Increase related to tax positions taken during the current year	1,376		1,104	351
Increase related to tax positions taken during a prior year	117		1,530	3,483
Reductions related to tax positions taken in a prior year	—		—	(1,382)

Balance at end of year	$	7,961	6,468	3,834

Utility Plant Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Jan. 08, 2020
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 36,276	$ 35,167
Net intangible assets	20,650	21,270
Concession fees
Finite-Lived Intangible Assets [Line Items]
Intangible assets	6,800	6,800	$ 5,000
Accumulated amortization of intangible assets	6,596	6,324
Purchase premium customer relationships
Finite-Lived Intangible Assets [Line Items]
Intangible assets	13,400	13,400
Accumulated amortization of intangible assets	1,988	1,094
Other intangibles
Finite-Lived Intangible Assets [Line Items]
Intangible assets	16,076	14,967
Accumulated amortization of intangible assets	$ 7,042	$ 6,479

Organization and Operations (Details) people in Thousands	12 Months Ended
Organization and Operations (Details) people in Thousands	Dec. 31, 2021 mi² entity subsidiary serviceConnection people community	Dec. 17, 2021 mi² serviceConnection people
Public Utilities, General Disclosures [Line Items]
Number of variable interest entities \| entity	2
Revenue Benchmark \| Product Concentration Risk \| Water
Public Utilities, General Disclosures [Line Items]
Percentage of revenue derived from sales of water to business and residential customers	92.00%
SJWC
Public Utilities, General Disclosures [Line Items]
Number of subsidiaries that are primary beneficiaries \| subsidiary	2
Service connections	231,000
Number of people served \| people	1,000,000,000
CTWS
Public Utilities, General Disclosures [Line Items]
Number of people served \| people	456
Number of communities served \| community	81
CTWS \| Connecticut and Maine
Public Utilities, General Disclosures [Line Items]
Service connections	140,000
CTWS \| Connecticut
Public Utilities, General Disclosures [Line Items]
Service connections	3,000
CLWSC
Public Utilities, General Disclosures [Line Items]
Service connections	24,000
Number of people served \| people	70
CLWSC \| Kendall West Utility and Bandera East Utility
Public Utilities, General Disclosures [Line Items]
Number of people served from acquisition \| people		5
Service area from acquisition \| mi²		19
CLWSC \| Minimum
Public Utilities, General Disclosures [Line Items]
Service area in square miles \| mi²	266
CLWSC \| South Central Texas \| Kendall West Utility and Bandera East Utility
Public Utilities, General Disclosures [Line Items]
Number of service connections from acquisition		1,600
Acequia Water Supply Corporation
Public Utilities, General Disclosures [Line Items]
Ownership percentage in Acequia Water Supply Corporation	25.00%

Benefit Plans - Narrative (Details) - USD ($)	12 Months Ended
Benefit Plans - Narrative (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Pension Plans [Abstract]
Market gains		$ 2,442,000	$ 5,464,000
Actuarial gain (loss), discount rate change	$ 20,017,000
Actuarial gain (loss), data and other changes	(11,913,000)
Actuarial gain (loss), mortality change	(593,000)
Adjustment to pension benefit plans, net of taxes	(716,000)	880,000	(9,000)
Value of life insurance contracts	4,191,000	4,311,000
Annual maximum contribution limit under Health Care Spending Account plan	2,500
Annual maximum contribution limit under Dependent Care Spending Account plan	5,000
Employer contributions to deferral plan	2,822,000	2,824,000	2,046,000
Other comprehensive income (loss), defined benefit plan, net loss	62,270,000	94,476,000
Other comprehensive (income) loss, defined benefit plan, prior service cost	73,000	114,000
Pension Plan
Pension Plans [Abstract]
Projected benefit obligation	383,838,000	386,091,000	338,240,000
Net periodic pension cost	8,068,000	8,440,000	8,367,000
Total investments made to fund SERP	13,147,000	16,609,000
Executive Supplemental Retirement Plan
Pension Plans [Abstract]
Projected benefit obligation	50,742,000	50,757,000
Net periodic pension cost	4,456,000	4,480,000	3,219,000
Adjustment to pension benefit plans, net of taxes	901,000	(1,190,000)	$ (788,000)
Total investments made to fund SERP	$ 8,147,000	$ 7,470,000
Minimum
Pension Plans [Abstract]
Period for performance standards	3 years
Minimum \| Pension Plan
Pension Plans [Abstract]
Net periodic benefit cost, expected return on plan assets	6.50%	6.50%	7.00%
Maximum
Pension Plans [Abstract]
Period for performance standards	5 years
Maximum \| Pension Plan
Pension Plans [Abstract]
Net periodic benefit cost, expected return on plan assets	6.75%	6.75%	7.25%
CTWS Employees
Pension Plans [Abstract]
Rate of compensation increase to company sponsored savings plan	1.50%
Executives and Non-employee Directors \| Deferred compensation arrangement with individual, by type of compensation, pension and other postretirement benefits
Pension Plans [Abstract]
Deferrals by executives and non-employee directors	$ 6,237,000	$ 6,144,000	$ 7,834,000
Executives and Non-employee Directors \| Deferred compensation arrangement with individual, by type of compensation, pension and other postretirement benefits \| CTWS
Pension Plans [Abstract]
Deferrals by executives and non-employee directors	$ 4,599,000	$ 4,130,000

Regulatory Matters

12 Months Ended

Dec. 31, 2021

Regulated Operations [Abstract]

Regulatory Matters

Regulation

Water Utility Services are subject to rate regulation based on cost recovery and meets the criteria of accounting guidance for rate-regulated operations, which considers the timing of the recognition of certain revenues and expenses. SJW Group’s consolidated financial statements reflect the effects of the rate-making process. The rate-making process is intended to provide revenues sufficient to recover normal operating expenses, provide funds for replacement of water infrastructure and produce a fair and reasonable return on stockholder common equity.

Regulatory Assets, Net

Water Utility Services recognizes regulatory assets and liabilities for amounts that are deemed probable of recovery from, or refund to, customers. Determining probability requires significant judgement by management and includes assessing evidence that may exist prior to regulatory authorization, including regulatory rules and decisions, historical ratemaking practices, and other facts and circumstances that would indicate that recovery or refund is probable.

If the utility determines that it is no longer probable that regulatory assets would be recovered or reflected in future rates, or if the utility ceased to be subject to rate regulation, the regulatory assets would be charged against income in the period in which that determination was made. If regulatory accounting did not apply, the utility’s future financial results could become more volatile as compared to historical financial results due to the differences in the timing of expense or revenue recognition.

The company adjusts the related asset and liabilities for these items through its regulatory asset and liability accounts at year-end, except for certain postretirement benefit costs and balancing and memorandum accounts which are adjusted monthly.

Rate-regulated enterprises are required to charge a regulatory asset to earnings if and when it is determined that the asset is no longer probable of recovery. SJW Group continually evaluates the recoverability of regulatory assets by assessing whether the amortization of the balance over the remaining life can be recovered through expected and undiscounted future cash flows.

SJW Group’s net regulatory assets not earning a return primarily included postretirement pensions and other medical benefits unfunded amounts, and business combinations debt premium, net. The total amount of net regulatory assets not earning a return at December 31, 2021 and 2020, either by interest on the regulatory asset/liability or as a component of rate base at the allowed rate of return was $84,887 and $119,236, respectively.

Regulatory assets, net are comprised of the following as of December 31:


	2021		2020
Regulatory assets:
Income tax temporary differences, net (a)	$	22,420	6,230
Postretirement pensions and other medical benefits	62,197		94,362
Business combinations debt premium	19,937		22,479
Balancing and memorandum accounts, net	38,334		25,463
WRA (b)	2,588		323
Other, net (c)	9,145		9,373
Total regulatory assets, net	154,621		158,230
Less: current regulatory asset, net	2,629		1,748
Total regulatory assets, net, less current portion	$	151,992	156,482

___________________________________

(a)The company expects to recover regulatory assets related to plant depreciation income tax temporary differences over the average lives of the plant assets of between 5 to 75 years.

(c)Other, net includes other regulatory mechanisms, accrued benefits for vacation, and asset retirement obligations that have not yet been passed through in rates.

Balancing and Memorandum Accounts

In California, the CPUC has established a balancing account mechanism for the purpose of tracking the under-collection or over-collection associated with expense changes and the revenue authorized by the CPUC to offset those expense changes. SJWC also maintains memorandum accounts to track revenue impacts due to catastrophic events, certain unforeseen water quality expenses related to new federal and state water quality standards, energy efficiency, water conservation, water tariffs, and other approved activities or as directed by the CPUC.

All balancing accounts and memorandum-type accounts not included for recovery or refund in the current general rate case will be reviewed by the CPUC in SJWC’s next general rate case or at the time an individual account balance reaches a threshold of 2% of authorized revenue, whichever occurs first. As of December 31, 2021, the total balance in SJWC’s balancing and memorandum accounts combined, including interest, that has not been recorded into the financial statements was a net under-collection of $2,312.


	For the year ended December 31, 2021
	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance
Revenue accounts:
Monterey Water Revenue Adjustment Mechanism (“MWRAM”)	$	12,077	4,788	1	16,866
WCMA (a)	666		3,243	(375)	3,534
Cost of capital memorandum accounts	(1,561)		(2)	—	(1,563)
Tax memorandum account	333		—	—	333
All others	(1,472)		750	3	(719)
Total revenue accounts	10,043		8,779	(371)	18,451

Cost-recovery accounts:
Water supply costs	8,123		2,421	1	10,545
Pension	3,478		1,464	(1)	4,941
PRVMA (b)	1,108		1	(402)	707
CEMA (c)	2,266		979	—	3,245
All others	445		—	—	445
Total cost-recovery accounts	15,420		4,865	(402)	19,883

Total	$	25,463	13,644	(773)	38,334


	For the year ended December 31, 2020
	Beginning Balance		Regulatory Asset Increase (Decrease)	Refunds (Collections) Adjustments	Ending Balance
Revenue accounts:
MWRAM	$	7,015	2,464	2,598	12,077
WCMA	708		—	(42)	666
Cost of capital memorandum accounts	(1,553)		(8)	—	(1,561)
Tax memorandum account	(6,643)		(2)	6,978	333
All others	(1,467)		62	(67)	(1,472)
Total revenue accounts	(1,940)		2,516	9,467	10,043

Cost-recovery accounts:
Water supply costs	4,328		3,828	(33)	8,123
Pension	2,449		1,008	21	3,478
PRVMA (b)	—		1,219	(111)	1,108
CEMA (c)	—		2,266	—	2,266
All others	446		3	(4)	445
Total cost-recovery accounts	7,223		8,324	(127)	15,420

Total	$	5,283	10,840	9,340	25,463

___________________________________

(b)On August 27, 2020, the Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”) costs of $1,219 were approved for recovery by the CPUC.

Benefit Plans - Regulatory Asset (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Total regulatory assets, net	$ 154,621	$ 158,230
Postretirement pensions and other medical benefits
Defined Benefit Plan Disclosure [Line Items]
Funded status of obligation	86,307	124,282
Accrued benefit cost	(24,110)	(29,920)
Total regulatory assets, net	$ 62,197	$ 94,362

Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2021

Retirement Benefits [Abstract]

Schedule of Allocation of Plan Assets

The following tables summarize the fair values of the Rabbi Trust investment assets to fund CTWS’s SERP by major categories as of December 31, 2021 and 2020 :


			Fair Value Measurements at December 31, 2021
Asset Category	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)	Significant Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Money market funds	$	186	186	—	—
Mutual funds	2,691		2,691	—	—
Fixed income	920		920	—	—
Total	$	3,797	3,797	—	—


			Fair Value Measurements at December 31, 2020
Asset Category	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)	Significant Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Money market funds	$	83	83	—	—
Mutual funds	2,101		2,101	—	—
Fixed income	830		830	—	—
Total	$	3,014	3,014	—	—

Plan assets as of December 31 were as follows:


	Pension Benefits					Other Benefits
	2021			2020		2021			2020
Fair value of assets at end of year:
Debt securities	$	100,036		95,935		$	5,541		5,684
	32		%	35	%	25		%	29	%
Equity securities	197,248			170,747		14,932			12,762
	64		%	61	%	69		%	66	%
Cash and equivalents	12,892			11,442		1,294			1,033
	4		%	4	%	6		%	5	%
Total	$	310,176		278,124		$	21,767		19,479

The following tables summarize the fair values of plan assets by major categories as of December 31, 2021 and 2020:


			Fair Value Measurements at December 31, 2021
Asset Category	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)	Significant Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Cash and cash equivalents	$	14,186	14,186	—	—
Equity securities (a)	212,180		212,180	—	—
Fixed Income (b)	105,577		38,608	66,969	—
Total	$	331,943	264,974	66,969	—

___________________________________

(a)Actively managed portfolio of equity securities with the goal to exceed the benchmark performance.

(b)Actively managed portfolio of fixed income securities with the goal to exceed the benchmark performance


			Fair Value Measurements at December 31, 2020
Asset Category	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)	Significant Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Cash and cash equivalents	$	12,475	12,475	—	—
Equity securities (a)	183,509		183,509	—	—
Fixed Income (b)	101,619		36,012	65,607	—
Total	$	297,603	231,996	65,607	—

___________________________________

(a)Actively managed portfolio of equity securities with the goal to exceed the benchmark performance.

(b)Actively managed portfolio of fixed income securities with the goal to exceed the benchmark performance

Schedule of Assumptions Used

Net periodic cost for the defined benefit plans and other postretirement benefits was calculated using the following weighted-average assumptions:


	Pension Benefits			Other Benefits
	2021	2020	2019	2021	2020	2019
	%	%	%	%	%	%
Discount rate	2.29 - 2.48	3.05 - 3.23	3.04 - 4.16	2.18 - 2.41	2.59 - 3.18	2.52 - 4.09
Expected return on plan assets	6.50, 6.75	6.50, 6.75	7.00, 7.25	4.20, 6.50	4.20, 6.50	4.00, 7.00
Rate of compensation increase	4.00	4.00	4.00	N/A	N/A	N/A

Benefit obligations for the defined benefit plans and other postretirement benefits were calculated using the following weighted-average assumptions as of December 31:


	Pension Benefits		Other Benefits
	2021	2020	2021	2020
	%	%	%	%
Discount rate	2.65 - 2.82	2.29 - 2.48	2.61 - 2.76	2.18 - 2.41
Rate of compensation increase	4.00	4.00	N/A	N/A

Schedule of Net Benefit Costs

Net periodic costs for the defined benefit plans and other postretirement benefits for the years ended December 31 was as follows:


	Pension Benefits				Other Benefits
	2021		2020	2019	2021		2020	2019
Components of net periodic benefit cost
Service cost	$	9,730	8,659	5,947	$	1,115	900	581
Interest cost	9,415		10,484	8,506	806		956	775
Expected return on assets	(18,019)		(15,715)	(10,118)	(970)		(857)	(475)

Amortization of prior service cost	41		41	48	—		97	197
Recognized actuarial loss	6,901		4,971	3,984	257		229	240
Net periodic benefit cost	$	8,068	8,440	8,367	$	1,208	1,325	1,318

Schedule of Net Funded Status

The projected benefit obligations and the funded status of the defined benefit pension and other postretirement plans as of December 31 were as follows:


	Pension Benefits			Other Benefits
	2021		2020	2021		2020
Change in benefit obligation
Benefit obligation at beginning of year	$	386,091	338,240	$	35,794	32,546
Service cost	9,730		8,659	1,115		900
Interest cost	9,415		10,484	806		956


Actuarial (gain)/loss	(5,477)		42,164	(2,235)		2,421
Implicit rate subsidy	—		—	(222)		(211)
Plan participants contributions	—		—	171		254
Administrative expenses paid	(144)		(163)	—		—
Benefits paid	(15,777)		(13,293)	(1,017)		(1,072)
Benefit obligation at end of year	$	383,838	386,091	$	34,412	35,794
Change in plan assets
Fair value of assets at beginning of year	$	278,124	243,521	$	19,479	17,226
Actual return on plan assets	34,826		32,869	2,460		2,383

Employer contributions	13,147		16,609	669		675
Plan participants contributions	—		—	171		254
Administrative expenses paid	(144)		(163)	(63)		(54)
Benefits paid	(15,777)		(14,712)	(949)		(1,005)
Fair value of plan assets at end of year	310,176		278,124	21,767		19,479
Funded status at end of year	$	(73,662)	(107,967)	$	(12,645)	(16,315)

Schedule of Amounts Recognized in Balance Sheet

The amounts recognized on the balance sheet as of December 31 were as follows:


	Pension Benefits			Other Benefits
	2021		2020	2021		2020
Noncurrent assets	$	6,422	—	$	—	—
Current liabilities	(2,782)		(2,760)	(139)		(133)
Noncurrent liabilities	(77,302)		(105,207)	(12,506)		(16,182)
	$	(73,662)	(107,967)	$	(12,645)	(16,315)

Schedule of Regulatory Asset Recorded on the Projected Benefit Obligation of the Postretirement Benefit Plans

SJW Group recorded a regulatory asset on the projected benefit obligation of the postretirement benefit plans as follows:


	2021		2020
Funded status of obligation	$	86,307	124,282
Accrued benefit cost	(24,110)		(29,920)


Regulatory asset, amount to be recovered in future rates	$	62,197	94,362

Schedule of Expected Benefit Payments

Benefits expected to be paid in the next five years and in the aggregate for the five years thereafter are:


	Pension Plan		Other Postretirement Benefit Plan
2022	$	16,220	$	1,497
2023	16,385		1,632
2024	16,632		1,697
2025	16,896		1,722
2026	18,915		1,763
2027 - 2031	96,506		9,117

Regulatory Matters - Regulatory Assets, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Regulatory Assets [Line Items]
Regulatory assets, net not earning a return	$ 84,887	$ 119,236
Total regulatory assets, net	154,621	158,230
Less: current regulatory asset, net	2,629	1,748
Net regulatory assets, less current portion	$ 151,992	156,482
Minimum
Regulatory Assets [Line Items]
Estimated service lives of assets	5 years
Maximum
Regulatory Assets [Line Items]
Estimated service lives of assets	75 years
Income tax temporary differences
Regulatory Assets [Line Items]
Total regulatory assets, net	$ 22,420	6,230
Postretirement pensions and other medical benefits
Regulatory Assets [Line Items]
Total regulatory assets, net	62,197	94,362
Business combinations debt premium
Regulatory Assets [Line Items]
Total regulatory assets, net	19,937	22,479
Balancing and memorandum accounts, net
Regulatory Assets [Line Items]
Total regulatory assets, net	38,334	25,463
WRA
Regulatory Assets [Line Items]
Total regulatory assets, net	2,588	323
Other
Regulatory Assets [Line Items]
Total regulatory assets, net	$ 9,145	$ 9,373

Lines of Credit - Narrative (Details) - USD ($)		12 Months Ended
Lines of Credit - Narrative (Details) - USD ($)	Apr. 23, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Line of Credit Facility [Line Items]
Repayments of Lines of Credit		$ 208,722,000	$ 218,289,000	$ 192,055,000
Revolving Credit Facility \| Line of Credit
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		$ 260,000,000
Revolving Credit Facility \| Line of Credit \| SJW Group
Line of Credit Facility [Line Items]
Line of credit cost of borrowing rate		1.32%	1.78%
Revolving Credit Facility \| Chase Bank, N.A. \| Line of Credit \| SJWC Credit Agreement
Line of Credit Facility [Line Items]
Repayments of Lines of Credit	$ 140,000,000
Line of credit facility, maximum borrowing capacity	140,000,000
Revolving Credit Facility \| Chase Bank, N.A. \| Line of Credit \| SJWTX Credit Agreement
Line of Credit Facility [Line Items]
Repayments of Lines of Credit	5,000,000
Line of credit facility, maximum borrowing capacity	5,000,000
Standby Letters of Credit \| Chase Bank, N.A. \| Line of Credit \| SJWC Credit Agreement
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	15,000,000
Standby Letters of Credit \| Chase Bank, N.A. \| Line of Credit \| SJWTX Credit Agreement
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 1,000,000

Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Advances and contributions	$ 24,584	$ 22,573
Unamortized investment tax credit	599	619
Pensions, postretirement benefits and stock-based compensation	32,396	41,180
Debt premium, net	5,579	6,290
California franchise tax	514	756
Net operating loss	0	550
Other	8,128	6,792
Total deferred tax assets	71,800	78,760
Deferred tax liabilities:
Utility plant	216,497	209,541
Pension and postretirement	24,779	31,227
Deferred gain and other-property	5,901	5,875
Regulatory asset - business combinations debt premium, net	5,579	6,290
Intangibles	3,193	3,443
Deferred revenue	773	297
Regulatory asset - income tax temporary differences, net	6,867	1,195
Section 481(a) adjustments	3,111	4,763
Other	5,551	7,544
Total deferred tax liabilities	272,251	270,175
Net deferred tax liabilities	$ 200,451	$ 191,415

Valuation and Qualifying Accounts and Reserves (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Allowance for doubtful accounts:
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance, beginning of period	$ 3,891	$ 1,512	$ 272
Opening balance, SJWNE, LLC	0	0	1,283
Charged to expense	932	(177)	520
Charged to regulatory asset	1,610	3,032	0
Accounts written off	(2,394)	(800)	(875)
Recoveries of accounts written off	561	324	312
Balance, end of period	4,600	3,891	1,512
Reserve for litigation and claims:
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance, beginning of period	684	2,898	2,181
Charged to expense	916	958	3,221
Accounts written off	(50)	(122)	(135)
Payments	(943)	(3,050)	(2,369)
Balance, end of period	$ 607	$ 684	$ 2,898

Commitments (Details) $ / yr in Thousands, $ in Thousands							12 Months Ended
Commitments (Details) $ / yr in Thousands, $ in Thousands	Feb. 01, 2022	Jun. 24, 2021	Nov. 07, 2020	Nov. 06, 2020	Feb. 20, 2020	May 19, 2003	Dec. 31, 2021 USD ($) acre_foot $ / million_gallons $ / ft³ gal	Dec. 31, 2020 USD ($) gal	Dec. 31, 2019 USD ($) gal	Dec. 31, 2008 $ / yr gal	Dec. 31, 1997	Nov. 02, 2021	Jan. 08, 2020 USD ($)
Long-term Purchase Commitment [Line Items]
Purchased water							$ 98,231	$ 100,723	$ 99,118
Intangible assets							$ 36,276	35,167
Collective bargaining agreement percent of wage increase for 2020					3.00%
Collective bargaining agreement percent of wage increase for 2021					3.00%
Collective bargaining agreement percent of wage increase for 2022					4.00%
Minimum
Long-term Purchase Commitment [Line Items]
Useful life of intangible assets							5 years
Maximum
Long-term Purchase Commitment [Line Items]
Useful life of intangible assets							70 years
RWA \| Capacity Agreement
Long-term Purchase Commitment [Line Items]
Current contract water rate (in USD per million of gallons)							2,600			75
Purchase commitment period										14 years
RWA \| Capacity Agreement \| Minimum
Long-term Purchase Commitment [Line Items]
Purchase commitment period										50 years
RWA \| Capacity Agreement \| Maximum
Long-term Purchase Commitment [Line Items]
Agreement to purchase water (in gallons of water) \| gal										1,000,000
MDC \| Capacity Agreement
Long-term Purchase Commitment [Line Items]
Current contract water rate (in USD per million of gallons) \| $ / ft³							4.05
Purchase commitment period						50 years
Agreement to purchase water (in gallons of water) \| gal							283,000,000
Kennebec Water District
Long-term Purchase Commitment [Line Items]
Agreement to purchase water (in gallons of water) \| gal							50,000,000
Contract agreement, term			20 years	20 years
Long-term purchase commitment, wholesale discount (in USD per hundred cubic feet) \| $ / ft³							0.20
Tariff rate (in USD per hundred cubic feet) \| $ / ft³							1.51
International Union of Operating Engineers \| SJW Group
Long-term Purchase Commitment [Line Items]
Bargaining agreements, term					3 years
Service Agreements
Long-term Purchase Commitment [Line Items]
Useful life of intangible assets											25 years
Intangible assets							$ 4,290
Concession fees
Long-term Purchase Commitment [Line Items]
Intangible assets							$ 6,800	$ 6,800					$ 5,000
Lease Term, Option One
Long-term Purchase Commitment [Line Items]
Lease renewal term												6 months
Lease Term, Option One \| Concession fees
Long-term Purchase Commitment [Line Items]
Intangible assets													350
Lease Term, Option Two
Long-term Purchase Commitment [Line Items]
Lease renewal term												2 years
Lease Term, Option Two \| Concession fees
Long-term Purchase Commitment [Line Items]
Intangible assets													1,600
Lease Term, Option Three
Long-term Purchase Commitment [Line Items]
Lease renewal term												3 years
Lease Term, Option Three \| Concession fees
Long-term Purchase Commitment [Line Items]
Intangible assets													$ 2,500
Santa Clara Valley Water District
Long-term Purchase Commitment [Line Items]
Master contract, negotiated term for delivery schedules							3 years
Water purchased (in millions of gallons) \| gal							19,365,000,000	21,269,000,000	21,862,000,000
Purchased water							$ 91,938	$ 96,212	$ 96,285
Reduction in delivery schedule, percent		23.00%
Minimum percent of delivery schedule to be purchased							90.00%
Minimum volume of water to be purchased (in million gallons) \| gal							18,756,000,000
Cost of water to be purchased							$ 92,902
Current contract water rate (in USD per million of gallons) \| $ / million_gallons							5,000.0
Santa Clara Valley Water District \| Subsequent Event
Long-term Purchase Commitment [Line Items]
Increase in delivery schedule, percent	10.00%
Guadalupe-Blanco River Authority
Long-term Purchase Commitment [Line Items]
Long-term purchase commitment, minimum area required (in acre-feet of water) \| acre_foot							7,650
Notice period required for contract adjustment							60 days
Lower Colorado River Authority
Long-term Purchase Commitment [Line Items]
Long-term purchase commitment, minimum area required (in acre-feet of water) \| acre_foot							250

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Income Tax Contingency [Line Items]
Change in net deferred tax liabilities		$ 9,036
Unrecognized tax benefits before impact of deductions for state taxes, excluding interest and penalties	$ 7,961	6,468
Unrecognized tax benefits that would impact effective tax rate	7,009	$ 5,600
Accrued interest, expense net of the benefit of tax deductions	376
Cumulative reduction in unrecognized tax benefits, due to lapsing of statutes of limitations	270
Connecticut
Income Tax Contingency [Line Items]
Operating loss carryforwards	26,820
Tax credit carryforward	$ 667

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
Consolidated Statement of Cash Flows - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating activities:
Net income before noncontrolling interest	$ 60,478,000	$ 61,515,000	$ 23,627,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	96,474,000	91,622,000	68,489,000
Deferred income taxes	(2,851,000)	(5,497,000)	(1,249,000)
Share-based compensation	4,246,000	3,553,000	3,406,000
Gain on sale of TWA, real estate investments and nonutility properties	(11,421,000)	(948,000)	(909,000)
Allowance for equity funds used during construction	(1,926,000)	(1,249,000)	0
Impairment of long-lived asset	2,211,000	0	0
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable and accrued unbilled utility revenue	(5,931,000)	(18,918,000)	(3,860,000)
Accounts payable and other current liabilities	4,843,000	(357,000)	1,946,000
Accrued groundwater extraction charges, purchased water and power	(1,984,000)	1,973,000	2,853,000
Tax receivable and accrued taxes	(6,416,000)	(3,557,000)	(6,044,000)
Postretirement benefits	(4,312,000)	(2,965,000)	(4,000,000)
Regulatory assets and liabilities excluding income tax temporary differences, net and postretirement benefits	(14,629,000)	(14,459,000)	30,838,000
Up-front service concession payment	0	(5,000,000)	0
Other noncurrent assets and noncurrent liabilities	13,381,000	751,000	7,439,000
Other changes, net	(2,123,000)	(2,413,000)	7,469,000
Net cash provided by operating activities	130,040,000	104,051,000	130,005,000
Investing activities:
Company-funded	(233,933,000)	(195,323,000)	(164,325,000)
Contributions in aid of construction	(17,096,000)	(17,096,000)	(13,563,000)
Additions to real estate investment	(826,000)	(435,000)	(137,000)
Payments for business/asset acquisitions	(23,587,000)	0	(835,465,000)
Cost to retire utility plant, net of salvage	(2,781,000)	(2,556,000)	(5,026,000)
Proceeds from sale of TWA, real estate investments and nonutility properties	18,228,000	1,151,000	745,000
Net cash used in investing activities	(259,995,000)	(214,259,000)	(1,017,771,000)
Financing activities:
Borrowings from lines of credit	96,625,000	276,174,000	105,349,000
Repayments of lines of credit	(208,722,000)	(218,289,000)	(192,055,000)
Long-term borrowings	247,000,000	85,000,000	590,000,000
Long-term borrowings held as restricted cash	0	4,000,000	5,000,000
Repayments of long-term borrowings	(76,113,000)	(28,931,000)	(1,400,000)
Dividends paid	(40,137,000)	(36,509,000)	(34,134,000)
Receipts of advances and contributions in aid of construction	26,438,000	23,874,000	18,904,000
Refunds of advances for construction	(2,852,000)	(2,767,000)	(2,911,000)
Issuance of common stock, net of issuance costs	91,028,000	0	(10,000)
Other changes, net	(462,000)	(1,019,000)	(3,755,000)
Net cash provided by financing activities	132,805,000	101,533,000	484,988,000
Net change in cash, cash equivalents and restricted cash	2,850,000	(8,675,000)	(402,778,000)
Cash, cash equivalents and restricted cash, beginning of year	9,269,000	17,944,000	420,722,000
Cash, cash equivalents and restricted cash, end of year	12,119,000	9,269,000	17,944,000
Less restricted cash, end of year	1,211,000	4,000,000	5,000,000
Cash and cash equivalents, end of year	10,908,000	5,269,000	12,944,000
Cash paid during the year for:
Interest	58,175,000	59,955,000	32,138,000
Income taxes	8,466,000	10,380,000	16,448,000
Supplemental disclosure of non-cash activities:
(Decrease) Increase in accrued payables for construction costs capitalized	(5,436,000)	1,448,000	(516,000)
Utility property installed by developers	$ 2,659,000	$ 9,779,000	$ 3,077,000

Benefit Plans - Reconciliation of Funded Status (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Change in plan assets
Fair value of assets at beginning of year	$ 297,603
Fair value of plan assets at end of year	331,943	$ 297,603
Pension Plan
Change in benefit obligation
Benefit obligation at beginning of year	386,091	338,240
Service cost	9,730	8,659	$ 5,947
Interest cost	9,415	10,484	8,506
Actuarial (gain)/loss	(5,477)	42,164
Implicit rate subsidy	0	0
Plan participants contributions	0	0
Administrative expenses paid	(144)	(163)
Benefits paid	(15,777)	(13,293)
Benefit obligation at end of year	383,838	386,091	338,240
Change in plan assets
Fair value of assets at beginning of year	278,124	243,521
Actual return on plan assets	34,826	32,869
Employer contributions	13,147	16,609
Plan participants contributions	0	0
Administrative expenses paid	(144)	(163)
Benefits paid	(15,777)	(14,712)
Fair value of plan assets at end of year	310,176	278,124	243,521
Funded status at end of year	(73,662)	(107,967)
Other Postretirement Benefits Plan
Change in benefit obligation
Benefit obligation at beginning of year	35,794	32,546
Service cost	1,115	900	581
Interest cost	806	956	775
Actuarial (gain)/loss	(2,235)	2,421
Implicit rate subsidy	(222)	(211)
Plan participants contributions	171	254
Administrative expenses paid	0	0
Benefits paid	(1,017)	(1,072)
Benefit obligation at end of year	34,412	35,794	32,546
Change in plan assets
Fair value of assets at beginning of year	19,479	17,226
Actual return on plan assets	2,460	2,383
Employer contributions	669	675
Plan participants contributions	171	254
Administrative expenses paid	(63)	(54)
Benefits paid	(949)	(1,005)
Fair value of plan assets at end of year	21,767	19,479	$ 17,226
Funded status at end of year	$ (12,645)	$ (16,315)

Financial Statement Schedule - Narrative (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Condensed Financial Information Disclosure [Abstract]
Restricted net assets, subsidiaries	$ 337,787
Restricted net assets, subsidiaries, percent of consolidated assets	33.00%

Utility Plant Intangible Assets

12 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

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 $16,076 as of December 31, 2021. Other intangibles primarily consist of $4,290 which was paid for service area and water rights by CLWSC, $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 $1,553, $1,401 and $745 for the years ended December 31, 2021, 2020 and 2019, respectively. Amortization expense for 2022 through 2026 and thereafter is anticipated to be $1,553 per year.

The costs of intangible assets as of December 31, 2021 and 2020 are as follows:


	2021		2020
Concession fees	$	6,800	6,800
Purchase premium customer relationships	13,400		13,400
Other intangibles	16,076		14,967
Intangible assets	36,276		35,167
Less: Accumulated amortization
Concession fees	6,596		6,324
Purchase premium customer relationships	1,988		1,094
Other intangibles	7,042		6,479
Net intangible assets	$	20,650	21,270