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Segment and Nonregulated Business Reporting
 9 Months Ended
Sep. 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 September 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
$
81,894

 
1,859

 
1,485

 
—

 
81,894

 
3,344

 
85,238

Operating expense
63,260

 
1,538

 
820

 
274

 
63,260

 
2,632

 
65,892

Operating income (loss)
18,634

 
321

 
665

 
(274
)
 
18,634

 
712

 
19,346

Net income (loss)
9,114

 
109

 
132

 
(405
)
 
9,114

 
(164
)
 
8,950

Depreciation and amortization
8,293

 
90

 
404

 
—

 
8,293

 
494

 
8,787

Senior note, mortgage and other interest expense
4,197

 
—

 
268

 
544

 
4,197

 
812

 
5,009

Income tax expense (benefit) in net income
5,840

 
135

 
132

 
(304
)
 
5,840

 
(37
)
 
5,803

Assets
$
1,053,710

 
16,443

 
71,176

 
8,511

 
1,053,710

 
96,130

 
1,149,840

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For Three Months Ended September 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
$
79,333

 
1,855

 
1,186

 
—

 
79,333

 
3,041

 
82,374

Operating expense
59,239

 
1,233

 
805

 
220

 
59,239

 
2,258

 
61,497

Operating income (loss)
20,094

 
622

 
381

 
(220
)
 
20,094

 
783

 
20,877

Net income (loss)
9,632

 
326

 
492

 
(366
)
 
9,632

 
452

 
10,084

Depreciation and amortization
7,794

 
88

 
406

 
—

 
7,794

 
494

 
8,288

Senior note, mortgage and other interest expense
4,140

 
—

 
380

 
543

 
4,140

 
923

 
5,063

Income tax expense (benefit) in net income
6,557

 
246

 
338

 
(275
)
 
6,557

 
309

 
6,866

Assets
$
980,086

 
13,100

 
74,116

 
8,017

 
980,086

 
95,233

 
1,075,319

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For Nine Months Ended September 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
$
201,149

 
4,524

 
3,934

 
—

 
201,149

 
8,458

 
209,607

Operating expense
159,845

 
4,573

 
2,378

 
755

 
159,845

 
7,706

 
167,551

Operating income (loss)
41,304

 
(49
)
 
1,556

 
(755
)
 
41,304

 
752

 
42,056

Net income (loss)
18,400

 
(291
)
 
801

 
(1,203
)
 
18,400

 
(693
)
 
17,707

Depreciation and amortization
24,879

 
270

 
1,197

 
—

 
24,879

 
1,467

 
26,346

Senior note, mortgage and other interest expense
12,495

 
—

 
853

 
1,639

 
12,495

 
2,492

 
14,987

Income tax expense (benefit) in net income
12,141

 
48

 
639

 
(904
)
 
12,141

 
(217
)
 
11,924

Assets
$
1,053,710

 
16,443

 
71,176

 
8,511

 
1,053,710

 
96,130

 
1,149,840

 
For Nine Months Ended September 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
$
191,059

 
4,351

 
3,688

 
—

 
191,059

 
8,039

 
199,098

Operating expense
151,586

 
3,140

 
2,478

 
707

 
151,586

 
6,325

 
157,911

Operating income (loss)
39,473

 
1,211

 
1,210

 
(707
)
 
39,473

 
1,714

 
41,187

Net income (loss)
16,450

 
593

 
406

 
(1,055
)
 
16,450

 
(56
)
 
16,394

Depreciation and amortization
23,348

 
269

 
1,305

 
—

 
23,348

 
1,574

 
24,922

Senior note, mortgage and other interest expense
12,392

 
—

 
1,165

 
1,631

 
12,392

 
2,796

 
15,188

Income tax expense (benefit) in net income
11,261

 
479

 
279

 
(797
)
 
11,261

 
(39
)
 
11,222

Assets
$
980,086

 
13,100

 
74,116

 
8,017

 
980,086

 
95,233

 
1,075,319


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