Segment and Non-Tariffed Business Reporting (Tables)

9 Months Ended

Sep. 30, 2016

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.