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Employee Benefit Plans
 9 Months Ended
Sep. 30, 2021
Retirement Benefits [Abstract]  
Employee Benefit Plans Employee Benefit Plans
The components of net periodic benefit costs for Registrant’s pension plan, postretirement medical benefit plan and SERP for the three and nine months ended September 30, 2021 and 2020 were as follows:
For The Three Months Ended September 30,
 Pension BenefitsOther
Postretirement
Benefits		SERP
(dollars in thousands)202120202021202020212020
Components of Net Periodic Benefits Cost:      
Service cost$1,487 $1,390 $31 $35 $348 $244 
Interest cost1,700 1,970 22 44 229 247 
Expected return on plan assets(3,137)(2,950)(134)(130)— — 
Amortization of prior service cost 109 109 — — — — 
Amortization of actuarial (gain) loss876 484 (488)(334)419 211 
Net periodic benefits costs under accounting standards1,035 1,003 (569)(385)996 702 
Regulatory adjustment - deferred(254)(121)— — — — 
Total expense (benefit) recognized, before surcharges and allocation to overhead pool$781 $882 $(569)$(385)$996 $702 
For The Nine Months Ended September 30,
Pension BenefitsOther
Postretirement
Benefits		SERP
(dollars in thousands)202120202021202020212020
Components of Net Periodic Benefits Cost:
Service cost$4,737 $4,170 $111 $129 $1,044 $732 
Interest cost5,124 5,910 84 156 687 741 
Expected return on plan assets(9,405)(8,850)(402)(384)— — 
Amortization of prior service cost 327 327 — — — — 
Amortization of actuarial (gain) loss2,862 1,452 (1,062)(732)1,257 633 
Net periodic benefits costs under accounting standards3,645 3,009 (1,269)(831)2,988 2,106 
Regulatory adjustment - deferred(956)(362)— — — — 
Total expense (benefit) recognized, before surcharges and allocation to overhead pool$2,689 $2,647 $(1,269)$(831)$2,988 $2,106 
In September 2021, Registrant contributed approximately $3.5 million to its pension plan.
As authorized by the CPUC in the water and electric general rate case decisions, GSWC and BVESI each utilize two-way balancing accounts to track differences between the forecasted annual pension expenses in rates, or expected to be in rates, and the actual annual expense recorded in accordance with the accounting guidance for pension costs. 
During the three months ended September 30, 2021 and 2020, GSWC's actual pension expense was higher than the amounts included in water customer rates by $254,000 and $121,000, respectively. During the nine months ended September 30, 2021 and 2020, GSWC's actual pension expense was higher than the amounts included in water customer rates by $956,000 and $362,000, respectively. BVESI's actual expense was lower than the amounts included in electric customer rates for all periods presented. As of September 30, 2021, GSWC and BVESI had over-collections in their two-way pension balancing accounts of $60,000 and $184,000, respectively, included as part of regulatory assets and liabilities (Note 3).