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Segment and Non-Tariffed Business Reporting
 9 Months Ended
Sep. 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. The reincorporation is expected to become effective in the fourth quarter of 2016, subject to the completion of certain legal formalities.
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, CLWSC, 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 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.