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ACCUMULATED OTHER COMPREHENSIVE LOSS
 12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE LOSS ACCUMULATED OTHER COMPREHENSIVE LOSS
In Cal Water’s 2021 GRC decision that was issued in March of 2024, supplemental executive retirement plan (SERP) expenses were not approved to be recovered from customers for the years 2023, 2024 and 2025. Without regulatory recovery, Cal Water no longer meets the regulatory asset recognition criteria to record the unrecognized prior service costs and actuarial gain and loss amounts related to the SERP as a regulatory asset. Beginning in 2024, the Company has applied compensation recognition guidance and recorded the unrecognized prior service costs and actuarial gains and losses to other comprehensive loss.
The table below presents changes in Accumulated Other Comprehensive Loss (AOCL), net of tax, by component:
20242023
Beginning balance
$— $— 
Other comprehensive loss before reclassifications(8,392)— 
Amounts reclassified from AOCL
1,175 — 
Ending balance
$(7,217)$— 
The table below presents amounts reclassified out of AOCL by component and the Consolidated Statements of Operations location of those amounts reclassified as of December 31, 2024 and 2023.
Amounts Reclassified from AOCL
20242023
Amortization of defined benefit pension items (1)
Prior service cost
$(81)$— 
Net actuarial loss
1,712 — 
Total before tax
1,631 — 
Tax benefit (2)
(456)— 
Total reclassification for the period, net of tax
$1,175 $— 
(1) Amortization of these items is included in other components of net periodic benefit cost in other income and expenses on the Consolidated Statements of Operations.
(2) The tax benefit is included within income tax expense on the Consolidated Statements of Operations.