XML 44 R33.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Segment and Non-Tariffed Business Reporting (Details) $ in Thousands | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2016 USD ($) | Sep. 30, 2015 USD ($) | Sep. 30, 2016 USD ($) subsidiaries | Sep. 30, 2015 USD ($) | Dec. 31, 2015 USD ($)
Segment Reporting Information [Line Items] |  |  |  |  |  |
Number of Subsidiaries | subsidiaries |  |  |  | 5 |  |
Operating revenue |  | $ 112,344 | $ 82,955 | $ 260,400 | $ 217,469 |
Operating expense |  | 75,998 | 64,695 | 183,673 | 169,194 |
Operating income (loss) |  | 36,346 | 18,260 | 76,727 | 48,275 |
Net income (loss) |  | 18,959 | 9,534 | 39,112 | 21,690 |
Depreciation and amortization |  | 11,119 | 10,188 | 33,489 | 30,549 |
Senior note, mortgage and other interest expense |  | 5,426 | 5,516 | 16,330 | 16,786 |
Income tax expense (benefit) in net income |  | 12,512 | 5,537 | 25,545 | 12,736 |
Assets |  | 1,454,341 | 1,323,375 | 1,454,341 | 1,323,375 | $ 1,337,325
Water Utility Services | Regulated |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 108,502 | 79,437 | 250,389 | 207,335 |
Operating expense |  | 73,179 | 61,714 | 175,967 | 161,191 |
Operating income (loss) |  | 35,323 | 17,723 | 74,422 | 46,144 |
Net income (loss) |  | 19,216 | 9,698 | 37,810 | 21,955 |
Depreciation and amortization |  | 10,678 | 9,684 | 32,027 | 29,056 |
Senior note, mortgage and other interest expense |  | 4,648 | 4,707 | 13,929 | 14,351 |
Income tax expense (benefit) in net income |  | 12,145 | 5,742 | 24,122 | 13,017 |
Assets |  | 1,359,419 | 1,233,450 | 1,359,419 | 1,233,450 |
Water Utility Services | Non-tariffed |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 2,056 | 1,766 | 4,802 | 4,801 |
Operating expense |  | 1,355 | 1,642 | 3,275 | 3,947 |
Operating income (loss) |  | 701 | 124 | 1,527 | 854 |
Net income (loss) |  | 330 | (29) | 649 | 244 |
Depreciation and amortization |  | 116 | 112 | 350 | 323 |
Senior note, mortgage and other interest expense |  | 0 | 0 | 0 | 0 |
Income tax expense (benefit) in net income |  | 247 | 54 | 521 | 329 |
Assets |  | 18,092 | 18,094 | 18,092 | 18,094 |
Real Estate Services | Non-tariffed |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 1,786 | 1,752 | 5,209 | 5,333 |
Operating expense |  | 1,108 | 1,050 | 3,161 | 3,077 |
Operating income (loss) |  | 678 | 702 | 2,048 | 2,256 |
Net income (loss) |  | 239 | 236 | 670 | 768 |
Depreciation and amortization |  | 325 | 392 | 1,112 | 1,170 |
Senior note, mortgage and other interest expense |  | 216 | 255 | 706 | 765 |
Income tax expense (benefit) in net income |  | 106 | 97 | 354 | 405 |
Assets |  | 75,909 | 66,727 | 75,909 | 66,727 |
All Other | Non-tariffed |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue | [1] | 0 | 0 | 0 | 0 |
Operating expense | [1] | 356 | 289 | 1,270 | 979 |
Operating income (loss) | [1] | (356) | (289) | (1,270) | (979) |
Net income (loss) | [1] | (826) | (371) | (17) | (1,277) |
Depreciation and amortization | [1] | 0 | 0 | 0 | 0 |
Senior note, mortgage and other interest expense | [1] | 562 | 554 | 1,695 | 1,670 |
Income tax expense (benefit) in net income | [1] | 14 | (356) | 548 | (1,015) |
Assets | [1] | 921 | 5,104 | 921 | 5,104 |
SJW Corp. | Regulated |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 108,502 | 79,437 | 250,389 | 207,335 |
Operating expense |  | 73,179 | 61,714 | 175,967 | 161,191 |
Operating income (loss) |  | 35,323 | 17,723 | 74,422 | 46,144 |
Net income (loss) |  | 19,216 | 9,698 | 37,810 | 21,955 |
Depreciation and amortization |  | 10,678 | 9,684 | 32,027 | 29,056 |
Senior note, mortgage and other interest expense |  | 4,648 | 4,707 | 13,929 | 14,351 |
Income tax expense (benefit) in net income |  | 12,145 | 5,742 | 24,122 | 13,017 |
Assets |  | 1,359,419 | 1,233,450 | 1,359,419 | 1,233,450 |
SJW Corp. | Non-tariffed |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 3,842 | 3,518 | 10,011 | 10,134 |
Operating expense |  | 2,819 | 2,981 | 7,706 | 8,003 |
Operating income (loss) |  | 1,023 | 537 | 2,305 | 2,131 |
Net income (loss) |  | (257) | (164) | 1,302 | (265) |
Depreciation and amortization |  | 441 | 504 | 1,462 | 1,493 |
Senior note, mortgage and other interest expense |  | 778 | 809 | 2,401 | 2,435 |
Income tax expense (benefit) in net income |  | 367 | (205) | 1,423 | (281) |
Assets |  | $ 94,922 | $ 89,925 | $ 94,922 | $ 89,925 |
[1] | * 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 Number of Subsidiaries + References No definition available. + Details
Name: | sjw_NumberOfSubsidiaries
Namespace Prefix: | sjw_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the cost of borrowed funds accounted for as interest expense. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28555-108399 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_InterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=51831255 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831270 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total amount of regulated operating revenues recognized during the period. + References No definition available. + Details
Name: | us-gaap_RegulatedOperatingRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_SegmentReportingInformationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of operating expense of regulated operation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(b)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_UtilitiesOperatingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of operating expense for depreciation and amortization of regulated operation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(b)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_UtilitiesOperatingExpenseDepreciationAndAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=sjw_ReportableSegmentOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PublicUtilityRegulatedOrUnregulatedStatusAxis=us-gaap_RegulatedOperationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PublicUtilityRegulatedOrUnregulatedStatusAxis=us-gaap_UnregulatedOperationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=sjw_ReportableSegmentTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=us-gaap_AllOtherSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=us-gaap_CorporateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |