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Segment and Nonregulated Business Reporting
 6 Months Ended
Jun. 30, 2013
Segment Reporting [Abstract]  
SEGMENT AND NONREGULATED BUSINESS REPORTING
Segment and Nonregulated Business Reporting
SJW Corp. is a holding company with four subsidiaries: (i) San Jose Water Company, a water utility operation with both regulated and nonregulated businesses, (ii) SJW Land Company and its consolidated variable interest entity, 444 West Santa Clara Street, L.P., operate commercial building rentals, (iii) SJWTX, Inc. which is doing business as Canyon Lake Water Service Company, a regulated water utility located in Canyon Lake, Texas, and its consolidated nonregulated variable interest entity, Acequia Water Supply Corporation, and (iv) Texas Water Alliance Limited, a nonregulated water utility operation which is undertaking activities that are necessary to develop a water supply project in Texas. In accordance with FASB ASC Topic 280 – “Segment Reporting,” SJW Corp. has determined that it has two reportable business segments. The first segment is that of providing water utility and utility-related services to its customers through SJW Corp.’s subsidiaries, San Jose Water Company, Canyon Lake Water Service Company, and Texas Water Alliance Limited, together referred to as “Water Utility Services.” The second segment is property management and investment activity conducted by SJW Land Company, referred to as “Real Estate Services.”
SJW Corp.’s reportable segments have been determined based on information used by the chief operating decision maker. SJW Corp.’s chief operating decision maker is its Chairman, President and Chief Executive Officer (“CEO”). The CEO reviews financial information presented on a consolidated basis that is accompanied by disaggregated information about operating revenue, net income and total assets, by subsidiaries.
The tables below set forth information relating to SJW Corp.’s reportable segments and distribution of regulated and nonregulated business activities within the reportable segments. Certain allocated assets, revenue and expenses have been included in the reportable segment amounts. Other business activity of SJW Corp. not included in the reportable segments is included in the “All Other” category.
 
For Three Months Ended June 30, 2013
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Corp.
 
Regulated
 
Non
regulated
 
Non
regulated
 
Non
regulated
 
Regulated
 
Non
regulated
 
Total
Operating revenue
$
71,457

 
1,579

 
1,194

 
—

 
71,457

 
2,773

 
74,230

Operating expense
54,960

 
1,353

 
748

 
232

 
54,960

 
2,333

 
57,293

Operating income (loss)
16,497

 
226

 
446

 
(232
)
 
16,497

 
440

 
16,937

Net income (loss)
7,686

 
108

 
33

 
(387
)
 
7,686

 
(246
)
 
7,440

Depreciation and amortization
8,264

 
92

 
387

 
—

 
8,264

 
479

 
8,743

Senior note, mortgage and other interest expense
4,146

 
—

 
265

 
545

 
4,146

 
810

 
4,956

Income tax expense (benefit) in net income
5,379

 
57

 
47

 
(292
)
 
5,379

 
(188
)
 
5,191

Assets
$
1,034,842

 
16,596

 
71,300

 
7,727

 
1,034,842

 
95,623

 
1,130,465

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For Three Months Ended June 30, 2012
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Corp.
 
Regulated
 
Non
regulated
 
Non
regulated
 
Non
regulated
 
Regulated
 
Non
regulated
 
Total
Operating revenue
$
62,902

 
1,422

 
1,251

 
—

 
62,902

 
2,673

 
65,575

Operating expense
49,997

 
1,159

 
827

 
7

 
49,997

 
1,993

 
51,990

Operating income (loss)
12,905

 
263

 
424

 
(7
)
 
12,905

 
680

 
13,585

Net income (loss)
5,364

 
107

 
(51
)
 
(219
)
 
5,364

 
(163
)
 
5,201

Depreciation and amortization
7,768

 
90

 
468

 
—

 
7,768

 
558

 
8,326

Senior note, mortgage and other interest expense
4,115

 
—

 
391

 
544

 
4,115

 
935

 
5,050

Income tax expense (benefit) in net income
3,658

 
108

 
(35
)
 
(174
)
 
3,658

 
(101
)
 
3,557

Assets
$
954,955

 
13,016

 
79,290

 
7,986

 
954,955

 
100,292

 
1,055,247

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For Six Months Ended June 30, 2013
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Corp.
 
Regulated
 
Non
regulated
 
Non
regulated
 
Non
regulated
 
Regulated
 
Non
regulated
 
Total
Operating revenue
$
119,255

 
2,665

 
2,449

 
—

 
119,255

 
5,114

 
124,369

Operating expense
96,585

 
3,035

 
1,558

 
481

 
96,585

 
5,074

 
101,659

Operating income (loss)
22,670

 
(370
)
 
891

 
(481
)
 
22,670

 
40

 
22,710

Net income (loss)
9,286

 
(400
)
 
669

 
(798
)
 
9,286

 
(529
)
 
8,757

Depreciation and amortization
16,586

 
180

 
793

 
—

 
16,586

 
973

 
17,559

Senior note, mortgage and other interest expense
8,298

 
—

 
585

 
1,095

 
8,298

 
1,680

 
9,978

Income tax expense (benefit) in net income
6,301

 
(87
)
 
507

 
(600
)
 
6,301

 
(180
)
 
6,121

Assets
$
1,034,842

 
16,596

 
71,300

 
7,727

 
1,034,842

 
95,623

 
1,130,465

 
For Six Months Ended June 30, 2012
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Corp.
 
Regulated
 
Non
regulated
 
Non
regulated
 
Non
regulated
 
Regulated
 
Non
regulated
 
Total
Operating revenue
$
111,726

 
2,496

 
2,502

 
—

 
111,726

 
4,998

 
116,724

Operating expense
92,347

 
1,907

 
1,673

 
487

 
92,347

 
4,067

 
96,414

Operating income (loss)
19,379

 
589

 
829

 
(487
)
 
19,379

 
931

 
20,310

Net income (loss)
6,818

 
267

 
(86
)
 
(689
)
 
6,818

 
(508
)
 
6,310

Depreciation and amortization
15,554

 
181

 
899

 
—

 
15,554

 
1,080

 
16,634

Senior note, mortgage and other interest expense
8,252

 
—

 
785

 
1,088

 
8,252

 
1,873

 
10,125

Income tax expense (benefit) in net income
4,704

 
233

 
(59
)
 
(522
)
 
4,704

 
(348
)
 
4,356

Assets
$
954,955

 
13,016

 
79,290

 
7,986

 
954,955

 
100,292

 
1,055,247


 *    The “All Other” category includes the accounts of SJW Corp. on a stand-alone basis.