Segment and Nonregulated Business Reporting (Tables)

9 Months Ended

Sep. 30, 2013

Schedule of Segment Reporting Information, by Segment

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.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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