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Segment and Non-Tariffed Business Reporting
 3 Months Ended
Mar. 31, 2017
Segment Reporting [Abstract]  
SEGMENT AND NONREGULATED BUSINESS REPORTING
Segment and Non-Tariffed Business Reporting
SJW Group is a holding company with four subsidiaries: (i) San Jose Water Company, a water utility which operates both regulated and non-tariffed businesses, (ii) 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, (iii) SJW Land Company and its consolidated variable interest entity, 444 West Santa Clara Street, L.P., which operated a commercial building rental (See Note 3), (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. In accordance with FASB ASC Topic 280 – “Segment Reporting,” SJW Group 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 Group’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 Group’s reportable segments have been determined based on information used by the chief operating decision maker. SJW Group’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 following tables set forth information relating to SJW Group’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 Group not included in the reportable segments is included in the “All Other” category.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For Three Months Ended March 31, 2017
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Group
 
Regulated
 
Non-tariffed
 
Non-tariffed
 
Non-tariffed
 
Regulated
 
Non-tariffed
 
Total
Operating revenue
$
66,218

 
1,264

 
1,563

 
—

 
66,218

 
2,827

 
69,045

Operating expense
55,621

 
831

 
948

 
812

 
55,621

 
2,591

 
58,212

Operating income (loss)
10,597

 
433

 
615

 
(812
)
 
10,597

 
236

 
10,833

Net income (loss)
3,949

 
172

 
360

 
(810
)
 
3,949

 
(278
)
 
3,671

Depreciation and amortization
11,660

 
136

 
323

 
—

 
11,660

 
459

 
12,119

Senior note, mortgage and other interest expense
5,425

 
—

 
65

 
567

 
5,425

 
632

 
6,057

Income tax expense (benefit) in net income
1,793

 
137

 
128

 
(490
)
 
1,793

 
(225
)
 
1,568

Assets
$
1,360,599

 
18,247

 
54,269

 
2,662

 
1,360,599

 
75,178

 
1,435,777

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For Three Months Ended March 31, 2016
 
Water Utility Services
 
Real Estate Services
 
All Other*
 
SJW Group
 
Regulated
 
Non-tariffed
 
Non-tariffed
 
Non-tariffed
 
Regulated
 
Non-tariffed
 
Total
Operating revenue
$
58,141

 
1,204

 
1,767

 
—

 
58,141

 
2,971

 
61,112

Operating expense
48,121

 
882

 
1,032

 
496

 
48,121

 
2,410

 
50,531

Operating income (loss)
10,020

 
322

 
735

 
(496
)
 
10,020

 
561

 
10,581

Net income (loss)
3,571

 
105

 
253

 
(551
)
 
3,571

 
(193
)
 
3,378

Depreciation and amortization
10,673

 
116

 
394

 
—

 
10,673

 
510

 
11,183

Senior note, mortgage and other interest expense
4,626

 
—

 
250

 
559

 
4,626

 
809

 
5,435

Income tax expense (benefit) in net income
2,272

 
106

 
141

 
(397
)
 
2,272

 
(150
)
 
2,122

Assets
$
1,265,848

 
18,566

 
65,536

 
5,626

 
1,265,848

 
89,728

 
1,355,576


 *    The “All Other” category includes the accounts of SJW Group on a stand-alone basis.