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Intangible Assets
 12 Months Ended
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets Intangible Assets
Utility plant 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 $15,746 as of December 31, 2023. Other intangibles primarily consist of $5,984 for infrastructure related to the Cupertino service concession arrangement, $4,292 which was paid for service area and water rights by TWC, $1,400 for customer relationships and $1,040 incurred in conjunction with Valley Water water contracts related to the operation of SJWC. The nonutility other intangible asset represents water rights with an indefinite life.
Amortization expense for the intangible assets was $1,310, $3,869 and $1,553 for the years ended December 31, 2023, 2022 and 2021, respectively. Amortization expense for 2024 through 2028 and thereafter is anticipated to be approximately $1,310 per year.
The costs of intangible assets as of December 31, 2023 and 2022 are as follows:
20232022
Utility Plant Intangible Assets:
Concession fees$6,800 6,800 
Purchase premium customer relationships13,400 13,400 
Other intangibles15,746 15,759 
Utility plant intangible assets35,946 35,959 
Less: Accumulated amortization
Concession fees6,754 6,693 
Purchase premium customer relationships3,774 2,881 
Other intangibles10,361 10,018 
Utility plant net intangible assets$15,057 16,367 
Other Intangible Asset:
Water rights$28,386 —