Segment and Non-Tariffed Businesses Reporting (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Segment Reporting Information, by Segment

The following tables set forth information relating to SJW Corp.'s reportable segments and distribution of regulated and non-tariffed 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 year ended December 31, 2014
	Water Utility Services		Real Estate Services	All Other (1)		SJW Corp.
	Regulated	Non- tariffed	Non- tariffed	Non- tariffed		Regulated	Non- tariffed	Total
Operating revenue	306,474	6,175	7,019	—		306,474	13,194	319,668
Operating expense	216,914	4,686	4,193	997		216,914	9,876	226,790
Operating income (loss)	89,560	1,489	2,826	(997	)	89,560	3,318	92,878
Net income (loss)	50,612	668	1,050	(524	)	50,612	1,194	51,806
Depreciation and amortization	35,926	359	1,620	—		35,926	1,979	37,905
Senior note, mortgage and other interest expense	17,555	—	1,022	2,211		17,555	3,233	20,788
Income tax expense (benefit) in net income	24,210	471	542	(252	)	24,210	761	24,971
Assets	1,180,583	18,071	65,847	4,803		1,180,583	88,721	1,269,304



	For year ended December 31, 2013
	Water Utility Services			Real Estate Services	All Other (1)		SJW Corp.
	Regulated	Non- tariffed		Non- tariffed	Non- tariffed		Regulated	Non- tariffed		Total
Operating revenue	264,782	5,882		6,205	—		264,782	12,087		276,869
Operating expense	212,761	5,683		4,000	1,018		212,761	10,701		223,462
Operating income (loss)	52,021	199		2,205	(1,018	)	52,021	1,386		53,407
Net income (loss)	23,273	(208	)	920	(1,601	)	23,273	(889	)	22,384
Depreciation and amortization	33,067	360		1,612	—		33,067	1,972		35,039
Senior note, mortgage and other interest expense	16,616	—		1,120	2,186		16,616	3,306		19,922
Income tax expense (benefit) in net income	14,446	124		768	(1,203	)	14,446	(311	)	14,135
Assets	1,013,229	16,163		71,779	8,815		1,013,229	96,757		1,109,986



	For year ended December 31, 2012
	Water Utility Services		Real Estate Services	All Other (1)		SJW Corp.
	Regulated	Non- tariffed	Non- tariffed	Non- tariffed		Regulated	Non- tariffed		Total
Operating revenue	251,032	5,523	4,992	—		251,032	10,515		261,547
Operating expense	197,893	4,043	3,379	935		197,893	8,357		206,250
Operating income (loss)	53,139	1,480	1,613	(935	)	53,139	2,158		55,297
Net income (loss)	22,811	707	244	(1,444	)	22,811	(493	)	22,318
Depreciation and amortization	31,085	360	1,653	—		31,085	2,013		33,098
Senior note, mortgage and other interest expense	16,499	—	1,511	2,175		16,499	3,686		20,185
Income tax expense (benefit) in net income	15,678	581	374	(1,091	)	15,678	(136	)	15,542
Assets	991,866	13,245	74,903	7,485		991,866	95,633		1,087,499

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(1) 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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