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Segment and Non-Tariffed Businesses Reporting (Tables)

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

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 year ended December 31, 2018
	Water Utility Services						Real Estate Services			All Other (1)			SJW Group
	Regulated			Non- tariffed			Non- tariffed			Non- tariffed			Regulated			Non- tariffed			Total
Operating revenue	384,639			7,578			5,482			—			384,639			13,060			397,699
Operating expense	294,536			5,012			3,539			21,172			294,536			29,723			324,259
Operating income (loss)	90,103			2,566			1,943			(21,172	)		90,103			(16,663	)		73,440
Net income (loss)	53,181			1,848			885			(17,147	)		53,181			(14,414	)		38,767
Depreciation and amortization	53,067			338			1,196			—			53,067			1,534			54,601
Senior note and other interest expense	22,157			—			—			2,175			22,157			2,175			24,332
Income tax expense (benefit) in net income	14,826			719			903			(6,383	)		14,826			(4,761	)		10,065
Assets	1,492,954			4,489			46,517			412,429			1,492,954			463,435			1,956,389

	For year ended December 31, 2017
	Water Utility Services						Real Estate Services			All Other (1)			SJW Group
	Regulated			Non- tariffed			Non- tariffed			Non- tariffed			Regulated			Non- tariffed			Total
Operating revenue	376,104			7,419			5,702			—			376,104			13,121			389,225
Operating expense	276,061			4,855			3,688			2,770			276,061			11,313			287,374
Operating income (loss)	100,043			2,564			2,014			(2,770	)		100,043			1,808			101,851
Net income before noncontrolling interest	47,736			1,137			8,089			4,138			47,736			13,364			61,100
Depreciation and amortization	46,500			572			1,220			—			46,500			1,792			48,292
Senior note, mortgage and other interest expense	20,670			—			60			2,199			20,670			2,259			22,929
Income tax expense in net income	30,127			993			644			3,629			30,127			5,266			35,393
Assets	1,406,221			4,471			47,668			(359	)		1,406,221			51,780			1,458,001

	For year ended December 31, 2016
	Water Utility Services						Real Estate Services			All Other (1)			SJW Group
	Regulated			Non- tariffed			Non- tariffed			Non- tariffed			Regulated			Non- tariffed			Total
Operating revenue	326,547			6,442			6,717			—			326,547			13,159			339,706
Operating expense	232,138			4,257			4,074			1,800			232,138			10,131			242,269
Operating income (loss)	94,409			2,185			2,643			(1,800	)		94,409			3,028			97,437
Net income (loss)	45,594			954			7,406			(1,115	)		45,594			7,245			52,839
Depreciation and amortization	42,709			480			1,436			—			42,709			1,916			44,625
Senior note, mortgage and other interest expense	18,667			—			912			2,259			18,667			3,171			21,838
Income tax expense in net income	27,902			750			4,235			655			27,902			5,640			33,542
Assets	1,368,886			17,794			54,818			1,878			1,368,886			74,490			1,443,376

____________________

(1)    The “All Other” category includes the accounts of SJW Group and Hydro Sub, Inc. on a stand-alone basis. For the year ended December 31, 2018, Hydro Sub, Inc. had no recorded revenue or expenses and as of December 31, 2018, held no assets and incurred no liabilities. For the years ended, December 31, 2017 and 2016, the “All Other” category includes the accounts of SJW Group on a stand-alone basis.

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- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

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