Segment and Nonregulated Business Reporting (Tables)

9 Months Ended

Sep. 30, 2015

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 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 September 30, 2015
	Water Utility Services				Real Estate Services	All Other*		SJW Corp.
	Regulated		Non-tariffed		Non-tariffed	Non-tariffed		Regulated	Non-tariffed		Total
Operating revenue	$	79,437	1,766		1,752	—		79,437	3,518		82,955
Operating expense	61,714		1,642		1,050	289		61,714	2,981		64,695
Operating income (loss)	17,723		124		702	(289	)	17,723	537		18,260
Net income (loss)	9,698		(29	)	236	(371	)	9,698	(164	)	9,534
Depreciation and amortization	9,684		112		392	—		9,684	504		10,188
Senior note, mortgage and other interest expense	4,707		—		255	554		4,707	809		5,516
Income tax expense (benefit) in net income	5,742		54		97	(356	)	5,742	(205	)	5,537
Assets	$	1,233,450	18,094		66,727	5,104		1,233,450	89,925		1,323,375



	For Three Months Ended September 30, 2014
	Water Utility Services			Real Estate Services		All Other*		SJW Corp.
	Regulated		Non-tariffed	Non-tariffed		Non-tariffed		Regulated	Non-tariffed		Total
Operating revenue	$	121,921	1,739	1,770		—		121,921	3,509		125,430
Operating expense	63,518		1,508	1,041		249		63,518	2,798		66,316
Operating income (loss)	58,403		231	729		(249	)	58,403	711		59,114
Net income (loss)	37,907		68	795		(404	)	37,907	459		38,366
Depreciation and amortization	8,984		89	394		—		8,984	483		9,467
Senior note, mortgage and other interest expense	4,573		—	262		562		4,573	824		5,397
Income tax expense (benefit) in net income	16,394		73	(441	)	(295	)	16,394	(663	)	15,731
Assets	$	1,121,925	17,606	66,457		4,116		1,121,925	88,179		1,210,104



	For Nine Months Ended September 30, 2015
	Water Utility Services			Real Estate Services	All Other*		SJW Corp.
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed		Regulated	Non-tariffed		Total
Operating revenue	$	207,335	4,801	5,333	—		207,335	10,134		217,469
Operating expense	161,191		3,947	3,077	979		161,191	8,003		169,194
Operating income (loss)	46,144		854	2,256	(979	)	46,144	2,131		48,275
Net income (loss)	21,955		244	768	(1,277	)	21,955	(265	)	21,690
Depreciation and amortization	29,056		323	1,170	—		29,056	1,493		30,549
Senior note, mortgage and other interest expense	14,351		—	765	1,670		14,351	2,435		16,786
Income tax expense (benefit) in net income	13,017		329	405	(1,015	)	13,017	(281	)	12,736
Assets	$	1,233,450	18,094	66,727	5,104		1,233,450	89,925		1,323,375



	For Nine Months Ended September 30, 2014
	Water Utility Services			Real Estate Services		All Other*		SJW Corp.
	Regulated		Non-tariffed	Non-tariffed		Non-tariffed		Regulated	Non-tariffed	Total
Operating revenue	$	240,514	4,520	5,348		—		240,514	9,868	250,382
Operating expense	165,623		3,596	3,118		756		165,623	7,470	173,093
Operating income (loss)	74,891		924	2,230		(756	)	74,891	2,398	77,289
Net income (loss)	44,401		351	1,379		(13	)	44,401	1,717	46,118
Depreciation and amortization	26,950		269	1,228		—		26,950	1,497	28,447
Senior note, mortgage and other interest expense	12,793		—	761		1,667		12,793	2,428	15,221
Income tax expense (benefit) in net income	19,154		314	(15	)	(69	)	19,154	230	19,384
Assets	$	1,121,925	17,606	66,457		4,116		1,121,925	88,179	1,210,104

* For the three and nine months ended September 30, 2015, the “All Other” category includes the accounts of SJW Corp. on a stand-alone basis and SJW Group, Inc. For the three and nine months ended September 30, 2015, SJW Group, Inc. had no revenue or expenses recorded and as of September 30, 2015 held no assets. For the three and nine months ended September 30, 2014, the “All Other” category includes the accounts of SJW Corp. on a stand-alone basis.