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Segment and Nonregulated Business Reporting | 6 Months Ended
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Jun. 30, 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 has acquired permits and leases 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. The CPUC and Public Utilities Commission of Texas (“PUCT”) issued a decision authorizing the reincorporation on May 26, 2016 and March 24, 2016, respectively. We intend to cause the reincorporation to become effective in the second half of 2016, subject to the completion of certain legal formalities, including obtaining required consents by certain third parties. 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 June 30, 2016
| Water Utility Services |  | Real Estate Services |  | All Other* |  | SJW Corp.
| Regulated |  | Non-tariffed |  | Non-tariffed |  | Non-tariffed |  | Regulated |  | Non-tariffed |  | Total
Operating revenue | $ | 83,746 |  |  | 1,542 |  |  | 1,656 |  |  | — |  |  | 83,746 |  |  | 3,198 |  |  | 86,944 |
Operating expense | 54,667 |  |  | 1,038 |  |  | 1,021 |  |  | 418 |  |  | 54,667 |  |  | 2,477 |  |  | 57,144 |
Operating income (loss) | 29,079 |  |  | 504 |  |  | 635 |  |  | (418 | ) |  | 29,079 |  |  | 721 |  |  | 29,800 |
Net income (loss) | 15,023 |  |  | 214 |  |  | 178 |  |  | 1,360 |  |  | 15,023 |  |  | 1,752 |  |  | 16,775 |
Depreciation and amortization | 10,676 |  |  | 118 |  |  | 393 |  |  | — |  |  | 10,676 |  |  | 511 |  |  | 11,187 |
Senior note, mortgage and other interest expense | 4,655 |  |  | — |  |  | 240 |  |  | 574 |  |  | 4,655 |  |  | 814 |  |  | 5,469 |
Income tax expense (benefit) in net income | 9,705 |  |  | 168 |  |  | 107 |  |  | 931 |  |  | 9,705 |  |  | 1,206 |  |  | 10,911 |
Assets | $ | 1,314,565 |  |  | 18,976 |  |  | 64,867 |  |  | 929 |  |  | 1,314,565 |  |  | 84,772 |  |  | 1,399,337 |
| For Three Months Ended June 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 | $ | 69,011 |  |  | 1,588 |  |  | 1,803 |  |  | — |  |  | 69,011 |  |  | 3,391 |  |  | 72,402 |
Operating expense | 52,555 |  |  | 1,343 |  |  | 1,003 |  |  | 291 |  |  | 52,555 |  |  | 2,637 |  |  | 55,192 |
Operating income (loss) | 16,456 |  |  | 245 |  |  | 800 |  |  | (291 | ) |  | 16,456 |  |  | 754 |  |  | 17,210 |
Net income (loss) | 7,556 |  |  | 55 |  |  | 272 |  |  | (422 | ) |  | 7,556 |  |  | (95 | ) |  | 7,461 |
Depreciation and amortization | 9,693 |  |  | 121 |  |  | 388 |  |  | — |  |  | 9,693 |  |  | 509 |  |  | 10,202 |
Senior note, mortgage and other interest expense | 4,814 |  |  | — |  |  | 255 |  |  | 549 |  |  | 4,814 |  |  | 804 |  |  | 5,618 |
Income tax expense (benefit) in net income | 4,457 |  |  | 93 |  |  | 163 |  |  | (308 | ) |  | 4,457 |  |  | (52 | ) |  | 4,405 |
Assets | $ | 1,205,819 |  |  | 18,611 |  |  | 67,066 |  |  | 4,361 |  |  | 1,205,819 |  |  | 90,038 |  |  | 1,295,857 |
| For Six Months Ended June 30, 2016
| Water Utility Services |  | Real Estate Services |  | All Other* |  | SJW Corp.
| Regulated |  | Non-tariffed |  | Non-tariffed |  | Non-tariffed |  | Regulated |  | Non-tariffed |  | Total
Operating revenue | $ | 141,887 |  |  | 2,746 |  |  | 3,423 |  |  | — |  |  | 141,887 |  |  | 6,169 |  |  | 148,056 |
Operating expense | 102,788 |  |  | 1,920 |  |  | 2,053 |  |  | 914 |  |  | 102,788 |  |  | 4,887 |  |  | 107,675 |
Operating income (loss) | 39,099 |  |  | 826 |  |  | 1,370 |  |  | (914 | ) |  | 39,099 |  |  | 1,282 |  |  | 40,381 |
Net income (loss) | 18,594 |  |  | 319 |  |  | 431 |  |  | 809 |  |  | 18,594 |  |  | 1,559 |  |  | 20,153 |
Depreciation and amortization | 21,349 |  |  | 234 |  |  | 787 |  |  | — |  |  | 21,349 |  |  | 1,021 |  |  | 22,370 |
Senior note, mortgage and other interest expense | 9,281 |  |  | — |  |  | 490 |  |  | 1,133 |  |  | 9,281 |  |  | 1,623 |  |  | 10,904 |
Income tax expense (benefit) in net income | 11,977 |  |  | 274 |  |  | 248 |  |  | 534 |  |  | 11,977 |  |  | 1,056 |  |  | 13,033 |
Assets | $ | 1,314,565 |  |  | 18,976 |  |  | 64,867 |  |  | 929 |  |  | 1,314,565 |  |  | 84,772 |  |  | 1,399,337 |
| For Six Months Ended June 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 | $ | 127,898 |  |  | 3,035 |  |  | 3,581 |  |  | — |  |  | 127,898 |  |  | 6,616 |  |  | 134,514 |
Operating expense | 99,477 |  |  | 2,305 |  |  | 2,027 |  |  | 690 |  |  | 99,477 |  |  | 5,022 |  |  | 104,499 |
Operating income (loss) | 28,421 |  |  | 730 |  |  | 1,554 |  |  | (690 | ) |  | 28,421 |  |  | 1,594 |  |  | 30,015 |
Net income (loss) | 12,257 |  |  | 273 |  |  | 532 |  |  | (906 | ) |  | 12,257 |  |  | (101 | ) |  | 12,156 |
Depreciation and amortization | 19,372 |  |  | 211 |  |  | 778 |  |  | — |  |  | 19,372 |  |  | 989 |  |  | 20,361 |
Senior note, mortgage and other interest expense | 9,644 |  |  | — |  |  | 510 |  |  | 1,116 |  |  | 9,644 |  |  | 1,626 |  |  | 11,270 |
Income tax expense (benefit) in net income | 7,275 |  |  | 275 |  |  | 308 |  |  | (659 | ) |  | 7,275 |  |  | (76 | ) |  | 7,199 |
Assets | $ | 1,205,819 |  |  | 18,611 |  |  | 67,066 |  |  | 4,361 |  |  | 1,205,819 |  |  | 90,038 |  |  | 1,295,857 |
* The “All Other” category includes the accounts of SJW Corp. on a stand-alone basis and SJW Group, Inc. For the three and six months ended June 30, 2016 and 2015, SJW Group, Inc. had no revenue or expenses recorded and held no assets as of June 30, 2016.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8981-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8971-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8595-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8984-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9031-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599 Reference 14: 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=68060357&loc=d3e8906-108599 + Details
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