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Segment and Non-Tariffed Businesses Reporting
 12 Months Ended
Dec. 31, 2015
Segment Reporting [Abstract]  
Segment and Non-Tariffed Businesses Reporting
Segment and Non-Tariffed Businesses Reporting
SJW Corp. is a holding company with five subsidiaries: (i) San Jose Water Company, a water utility operation with both regulated and non-tariffed businesses, (ii) SJW Land Company and its consolidated variable interest entity, 444 West Santa Clara Street, L.P., 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 non-tariffed variable interest entity, Acequia Water Supply Corporation, (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, and (v) SJW Group, Inc., a Delaware corporation formed in March 2015 for the sole purpose of effectuating a change in the state of incorporation of SJW Corp. from California to Delaware. Any future reincorporation is subject to CPUC approval. 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, 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 and Treasurer, Chief Operating 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 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, 2015
 
Water Utility Services
 
Real
Estate
Services
 
All Other (1)
 
SJW Corp.
 
Regulated
 
Non-
tariffed
 
Non-
tariffed
 
Non-
tariffed
 
Regulated
 
Non-
tariffed
 
Total
Operating revenue
291,949

 
6,145

 
6,988

 
—

 
291,949

 
13,133

 
305,082

Operating expense
214,538

 
4,149

 
4,079

 
2,356

 
214,538

 
10,584

 
225,122

Operating income (loss)
77,411

 
1,996

 
2,909

 
(2,356
)
 
77,411

 
2,549

 
79,960

Net income (loss)
38,402

 
882

 
953

 
(2,355
)
 
38,402

 
(520
)
 
37,882

Depreciation and amortization
38,742

 
434

 
1,564

 
—

 
38,742

 
1,998

 
40,740

Senior note, mortgage and other interest expense
18,935

 
—

 
1,019

 
2,232

 
18,935

 
3,251

 
22,186

Income tax expense (benefit) in net income
23,802

 
730

 
513

 
(1,773
)
 
23,802

 
(530
)
 
23,272

Assets
1,253,785

 
18,106

 
65,622

 
3,450

 
1,253,785

 
87,178

 
1,340,963


 
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

____________________
(1)    For the year ended December 31, 2015, the “All Other” category includes the accounts of SJW Corp. on a stand-alone basis and SJW Group, Inc. As of December 31, 2015, SJW Group, Inc. had no revenue or expenses recorded and as of December 31, 2015 held no assets. For the years ended December 31, 2014 and 2013, the “All Other” category includes the accounts of SJW Corp. on a stand-alone basis.