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Employee Benefit Plans
 9 Months Ended
Sep. 30, 2020
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, 2020 and 2019 were as follows:
For The Three Months Ended September 30,
 Pension BenefitsOther
Postretirement
Benefits		SERP
(dollars in thousands)202020192020201920202019
Components of Net Periodic Benefits Cost:      
Service cost$1,390 $1,110 $35 $53 $244 $298 
Interest cost1,970 2,132 44 80 247 267 
Expected return on plan assets(2,950)(2,594)(130)(112)— — 
Amortization of prior service cost 109 109 — — — — 
Amortization of actuarial (gain) loss484 355 (334)(150)211 118 
Net periodic benefits costs under accounting standards1,003 1,112 (385)(129)702 683 
Regulatory adjustment - deferred(121)(160)— — — — 
Total expense (benefit) recognized, before surcharges and allocation to overhead pool$882 $952 $(385)$(129)$702 $683 
For The Nine Months Ended September 30,
 Pension BenefitsOther
Postretirement
Benefits		SERP
(dollars in thousands)202020192020201920202019
Components of Net Periodic Benefits Cost:      
Service cost$4,170 $3,330 $129 $159 $732 $894 
Interest cost5,910 6,396 156 240 741 801 
Expected return on plan assets(8,850)(7,782)(384)(336)— — 
Amortization of prior service cost 327 327 — — — — 
Amortization of actuarial (gain) loss1,452 1,065 (732)(450)633 354 
Net periodic benefits costs under accounting standards3,009 3,336 (831)(387)2,106 2,049 
Regulatory adjustment - deferred(362)(502)— — — — 
Total expense (benefit) recognized, before surcharges and allocation to overhead pool$2,647 $2,834 $(831)$(387)$2,106 $2,049 
During the nine months ended September 30, 2020, Registrant contributed approximately $3.7 million to its pension plan.
As authorized by the CPUC in the water and electric general rate case decisions, GSWC and BVESI utilize two-way balancing accounts for each of their ratemaking areas, as applicable, 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 and nine months ended September 30, 2020, GSWC's actual pension expense was higher than the amounts included in water customer rates by $121,000 and $362,000, respectively. During the three and nine ended September 30, 2019, GSWC's actual pension expense was higher than the amounts included in water customer rates by $160,000 and $502,000, respectively. BVESI's actual expense was lower than the amounts included in electric customer rates for all periods presented. As of September 30, 2020, GSWC and BVESI had net over-collections in the two-way pension balancing accounts of $1.1 million and $166,000, respectively, included as part of the regulatory assets and liabilities (Note 3).