XML 34 R23.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Segment and Non-Tariffed Business Reporting (Tables) | 9 Months Ended
--- | ---
Sep. 30, 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 September 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 | $ | 108,502 |  |  | 2,056 |  |  | 1,786 |  |  | — |  |  | 108,502 |  |  | 3,842 |  |  | 112,344 |
Operating expense | 73,179 |  |  | 1,355 |  |  | 1,108 |  |  | 356 |  |  | 73,179 |  |  | 2,819 |  |  | 75,998 |
Operating income (loss) | 35,323 |  |  | 701 |  |  | 678 |  |  | (356 | ) |  | 35,323 |  |  | 1,023 |  |  | 36,346 |
Net income (loss) | 19,216 |  |  | 330 |  |  | 239 |  |  | (826 | ) |  | 19,216 |  |  | (257 | ) |  | 18,959 |
Depreciation and amortization | 10,678 |  |  | 116 |  |  | 325 |  |  | — |  |  | 10,678 |  |  | 441 |  |  | 11,119 |
Senior note, mortgage and other interest expense | 4,648 |  |  | — |  |  | 216 |  |  | 562 |  |  | 4,648 |  |  | 778 |  |  | 5,426 |
Income tax expense (benefit) in net income | 12,145 |  |  | 247 |  |  | 106 |  |  | 14 |  |  | 12,145 |  |  | 367 |  |  | 12,512 |
Assets | $ | 1,359,419 |  |  | 18,092 |  |  | 75,909 |  |  | 921 |  |  | 1,359,419 |  |  | 94,922 |  |  | 1,454,341 |
| 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 Nine Months Ended September 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 | $ | 250,389 |  |  | 4,802 |  |  | 5,209 |  |  | — |  |  | 250,389 |  |  | 10,011 |  |  | 260,400 |
Operating expense | 175,967 |  |  | 3,275 |  |  | 3,161 |  |  | 1,270 |  |  | 175,967 |  |  | 7,706 |  |  | 183,673 |
Operating income (loss) | 74,422 |  |  | 1,527 |  |  | 2,048 |  |  | (1,270 | ) |  | 74,422 |  |  | 2,305 |  |  | 76,727 |
Net income (loss) | 37,810 |  |  | 649 |  |  | 670 |  |  | (17 | ) |  | 37,810 |  |  | 1,302 |  |  | 39,112 |
Depreciation and amortization | 32,027 |  |  | 350 |  |  | 1,112 |  |  | — |  |  | 32,027 |  |  | 1,462 |  |  | 33,489 |
Senior note, mortgage and other interest expense | 13,929 |  |  | — |  |  | 706 |  |  | 1,695 |  |  | 13,929 |  |  | 2,401 |  |  | 16,330 |
Income tax expense (benefit) in net income | 24,122 |  |  | 521 |  |  | 354 |  |  | 548 |  |  | 24,122 |  |  | 1,423 |  |  | 25,545 |
Assets | $ | 1,359,419 |  |  | 18,092 |  |  | 75,909 |  |  | 921 |  |  | 1,359,419 |  |  | 94,922 |  |  | 1,454,341 |
| 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 |
* 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, 2016 and 2015, SJW Group, Inc. had no revenue or expenses and held no assets as of September 30, 2016.

X
- 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=68060357&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=68060357&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=68060357&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=68060357&loc=d3e8736-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration