Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2024

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, 2024, 2023 and 2022

(in thousands)

Description	2024		2023	2022
Allowance for doubtful accounts:
Balance, beginning of period	$	6,551	5,753	4,600
(Credited) charged to expense	(1,338)		3,594	1,195
(Credited) charged to regulatory asset	(3,960)		1,628	265
Accounts written off	(3,874)		(5,479)	(2,248)
Recoveries of accounts written off	3,793		1,055	1,941
Balance, end of period	$	1,172	6,551	5,753
Reserve for litigation and claims:
Balance, beginning of period	$	1,888	1,768	607
Charged to expense	206		971	1,583
Revision to accrual, due to settlements	(39)		(166)	(62)
Payments	(1,440)		(685)	(360)
Balance, end of period	$	615	1,888	1,768