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Segment and Nonregulated Business Reporting
 3 Months Ended
Mar. 31, 2015
Segment Reporting [Abstract]  
SEGMENT AND NONREGULATED BUSINESS REPORTING
Segment and Non-Tariffed Business Reporting
SJW Corp. is a holding company with four subsidiaries: (i) San Jose Water Company, a water utility which operates both regulated and non-tariffed 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 (“CLWSC”), a regulated water utility located in Canyon Lake, Texas, and its consolidated non-tariffed variable interest entity, Acequia Water Supply Corporation, and (iv) Texas Water Alliance Limited, a non-tariffed 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 senior staff which includes the Chairman, President and Chief Executive Officer, Chief Financial Officer, Chief Administrative Officer, and Senior Vice President of Regulatory Affairs. The senior staff 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 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 Three Months Ended March 31, 2015
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Corp.
 
Regulated
 
Non-tariffed
 
Non-tariffed
 
Non-tariffed
 
Regulated
 
Non-tariffed
 
Total
Operating revenue
$
58,887

 
1,447

 
1,778

 
—

 
58,887

 
3,225

 
62,112

Operating expense
46,922

 
962

 
1,024

 
399

 
46,922

 
2,385

 
49,307

Operating income (loss)
11,965

 
485

 
754

 
(399
)
 
11,965

 
840

 
12,805

Net income (loss)
4,701

 
218

 
260

 
(484
)
 
4,701

 
(6
)
 
4,695

Depreciation and amortization
9,679

 
90

 
390

 
—

 
9,679

 
480

 
10,159

Senior note, mortgage and other interest expense
4,830

 
—

 
255

 
567

 
4,830

 
822

 
5,652

Income tax expense (benefit) in net income
2,818

 
182

 
145

 
(351
)
 
2,818

 
(24
)
 
2,794

Assets
$
1,188,389

 
18,668

 
66,053

 
4,711

 
1,188,389

 
89,432

 
1,277,821

 
For Three Months Ended March 31, 2014
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Corp.
 
Regulated
 
Non-tariffed
 
Non-tariffed
 
Non-tariffed
 
Regulated
 
Non-tariffed
 
Total
Operating revenue
$
51,626

 
1,228

 
1,742

 
—

 
51,626

 
2,970

 
54,596

Operating expense
46,463

 
872

 
1,022

 
185

 
46,463

 
2,079

 
48,542

Operating income (loss)
5,163

 
356

 
720

 
(185
)
 
5,163

 
891

 
6,054

Net income (loss)
903

 
151

 
204

 
(352
)
 
903

 
3

 
906

Depreciation and amortization
8,977

 
90

 
418

 
—

 
8,977

 
508

 
9,485

Senior note, mortgage and other interest expense
4,081

 
—

 
237

 
552

 
4,081

 
789

 
4,870

Income tax expense (benefit) in net income
552

 
124

 
153

 
(268
)
 
552

 
9

 
561

Assets
$
1,027,073

 
16,965

 
70,710

 
9,187

 
1,027,073

 
96,862

 
1,123,935

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