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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2012
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit)
The components of income tax expense were:

 
2012
 
2011
 
2010
Current:
 
 
 
 
 
Federal
$

 
(4,894
)
 
3,738

State
3,305

 
3,002

 
4,925

Deferred:
 
 
 
 
 
Federal
12,114

 
16,560

 
10,694

State
123

 
(102
)
 
(2,617
)
 
$
15,542

 
14,566

 
16,740

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 $37,860, $35,444 and $41,146 in 2012, 2011 and 2010:

 
2012
 
2011
 
2010
“Expected” federal income tax
$
13,251

 
12,405

 
14,026

Increase (decrease) in taxes attributable to:
 
 
 
 
 
State taxes, net of federal income tax benefit
2,108

 
1,934

 
2,397

Dividend received deduction
(59
)
 
(58
)
 
(282
)
Other items, net
242

 
285

 
599

 
$
15,542

 
14,566

 
16,740

Schedule of Deferred Tax Assets and Liabilities
The components of the net deferred tax liability as of December 31 was as follows:

 
2012
 
2011
Deferred tax assets:
 
 
 
Advances and contributions
$
15,214

 
14,954

Unamortized investment tax credit
773

 
805

Pensions and postretirement benefits
4,757

 
4,644

California franchise tax
1,193

 
1,429

Net operating loss
6,439

 
2,495

Other
1,272

 
1,181

Total deferred tax assets
$
29,648

 
25,508

Deferred tax liabilities:
 
 
 
Utility plant
$
110,983

 
96,349

Pension and postretirement benefits
46,315

 
43,199

Investment in stock
2,487

 
2,488

Deferred gain and other-property related
14,440

 
15,287

Debt reacquisition costs
545

 
595

Other
2,457

 
1,131

Total deferred tax liabilities
$
177,227

 
159,049

Net deferred tax liabilities
$
147,579

 
133,541

Schedule of Unrecognized Tax Benefits Roll Forward
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

Balance at December 31, 2011
$
1,978

Additions based on tax position related to the current year, including interest
546

Reductions related to tax positions taken in a prior year, including interest
(208
)
Balance at December 31, 2012
$
2,316

Summary of Income Tax Examinations
SJW Corp. files U.S. federal income tax returns and income tax returns in various states. The open tax years for the jurisdictions in which SJW Corp. files are as follows:

Jurisdiction
Years Open
Federal
2008 - 2011
California
2008 - 2011
Arizona
2008 - 2011
Connecticut
2009 - 2011
Florida
2009 - 2011
Tennessee
2009 - 2011
Texas
2008 - 2011