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Segment and Nonregulated Business Reporting (Tables)

3 Months Ended

Mar. 31, 2016

Segment Reporting [Abstract]

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 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.

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- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599

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- References

No definition available.

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