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