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Segment and Nonregulated Business Reporting
 3 Months Ended
Mar. 31, 2016
Segment Reporting [Abstract]  
SEGMENT AND NONREGULATED BUSINESS REPORTING
Segment and Non-Tariffed Business Reporting
SJW Corp. is a holding company with five 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, (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. On March 24, 2016, the PUCT issued a decision of approval for the reincorporation. A decision from the CPUC is expected in the second quarter of 2016.
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 includes the Chairman, President and Chief Executive Officer, and his senior staff. 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, 2016
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Corp.
 
Regulated
 
Non-tariffed
 
Non-tariffed
 
Non-tariffed
 
Regulated
 
Non-tariffed
 
Total
Operating revenue
$
58,141

 
1,204

 
1,767

 
—

 
58,141

 
2,971

 
61,112

Operating expense
48,121

 
882

 
1,032

 
496

 
48,121

 
2,410

 
50,531

Operating income (loss)
10,020

 
322

 
735

 
(496
)
 
10,020

 
561

 
10,581

Net income (loss)
3,571

 
105

 
253

 
(551
)
 
3,571

 
(193
)
 
3,378

Depreciation and amortization
10,673

 
116

 
394

 
—

 
10,673

 
510

 
11,183

Senior note, mortgage and other interest expense
4,626

 
—

 
250

 
559

 
4,626

 
809

 
5,435

Income tax expense (benefit) in net income
2,272

 
106

 
141

 
(397
)
 
2,272

 
(150
)
 
2,122

Assets
$
1,265,848

 
18,566

 
65,536

 
5,626

 
1,265,848

 
89,728

 
1,355,576

 
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
$
1,184,973

 
18,668

 
65,995

 
4,314

 
1,184,973

 
88,977

 
1,273,950


 *    For the three months ended March 31, 2016, the “All Other” category includes the accounts of SJW Corp. on a stand-alone basis and SJW Group, Inc. For the three months ended March 31, 2016, SJW Group, Inc. had no revenue or expenses recorded and as of March 31, 2016 held no assets. For the three months ended March 31, 2015, the “All Other” category includes the accounts of SJW Corp. on a stand-alone basis.