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Segment and Nonregulated Business Reporting
 6 Months Ended
Jun. 30, 2014
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 which operates both regulated and nonregulated businesses, (ii) SJW Land Company and its consolidated variable interest entity, 444 West Santa Clara Street, L.P., which 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, 2014
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Corp.
 
Regulated
 
Non
regulated
 
Non
regulated
 
Non
regulated
 
Regulated
 
Non
regulated
 
Total
Operating revenue
$
66,967

 
1,553

 
1,836

 
—

 
66,967

 
3,389

 
70,356

Operating expense
55,642

 
1,216

 
1,055

 
322

 
55,642

 
2,593

 
58,235

Operating income (loss)
11,325

 
337

 
781

 
(322
)
 
11,325

 
796

 
12,121

Net income (loss)
5,591

 
132

 
380

 
743

 
5,591

 
1,255

 
6,846

Depreciation and amortization
8,989

 
90

 
416

 
—

 
8,989

 
506

 
9,495

Senior note, mortgage and other interest expense
4,139

 
—

 
262

 
553

 
4,139

 
815

 
4,954

Income tax expense (benefit) in net income
2,208

 
117

 
273

 
494

 
2,208

 
884

 
3,092

Assets
$
1,053,145

 
17,487

 
66,300

 
10,090

 
1,053,145

 
93,877

 
1,147,022

 
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 Six Months Ended June 30, 2014
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Corp.
 
Regulated
 
Non
regulated
 
Non
regulated
 
Non
regulated
 
Regulated
 
Non
regulated
 
Total
Operating revenue
$
118,593

 
2,781

 
3,578

 
—

 
118,593

 
6,359

 
124,952

Operating expense
102,105

 
2,088

 
2,077

 
507

 
102,105

 
4,672

 
106,777

Operating income (loss)
16,488

 
693

 
1,501

 
(507
)
 
16,488

 
1,687

 
18,175

Net income (loss)
6,494

 
283

 
584

 
391

 
6,494

 
1,258

 
7,752

Depreciation and amortization
17,966

 
180

 
834

 
—

 
17,966

 
1,014

 
18,980

Senior note, mortgage and other interest expense
8,220

 
—

 
499

 
1,105

 
8,220

 
1,604

 
9,824

Income tax expense (benefit) in net income
2,760

 
241

 
426

 
226

 
2,760

 
893

 
3,653

Assets
$
1,053,145

 
17,487

 
66,300

 
10,090

 
1,053,145

 
93,877

 
1,147,022

 
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


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