In thousands 2002 2001 Accrued pension and postretirement benefits $ 9,635 $ 9,777 Accrued and deferred compensation 6,041 4,926 Accrued insurance 2,914 1,317 Other 5,251 5,208 $23,841 $21,228 In thousands Federal State Total 2002 Current $8,797  $2,406 $11,203 Deferred 1,039 326 1,365 Total $9,836  $2,732 $12,568 2001 Current $6,472  $2,136 $ 8,608 Deferred 1,456 (336) 1,120 Total $7,928  $1,800 $ 9,728 2000 Current $7,961 $2,519 $10,480 Deferred 1,554 (463) 1,091 Total $9,515 $2,056 $11,571 In thousands 2002 2001 2000 Computed “expected” tax expense $11,074 $8,643 $11,037 Increase (reduction) in taxes due to: State income taxes net of federal tax benefit 1,818 1,170 1,336 Investment tax credits (191) (156) (155) Other (133) 71 (647) Total income tax $12,568 $9,728 $11,571 In thousands 2002 2001 2000 Depreciation $2,405 $2,337 $2,031 Developer advances and contributions (789) (783) (814) Bond redemption premiums 806 (42) (61) Investment tax credits (95) (94) (61) Other (962) (298) (4) Total deferred income tax expense $1,365 $1,120 $1,091 The components of deferred income tax expense were: 48 CALIFORNIA WATER SERVICE GROUP 10 11 OTHER ACCRUED LIABILITIES INCOME TAXES As of December 31, 2001 and 2002, other accrued liabilities were: Income tax expense consists of the following: Income tax expense computed by applying the current federal 35% tax rate to pretax book income differs from the amount shown in the Consolidated Statement of Income.The difference is reconciled in the table below: