XML 61 R70.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Segment and Non-Tariffed Business Reporting (Details) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2019 USD ($) | Sep. 30, 2019 USD ($) | Jun. 30, 2019 USD ($) | Mar. 31, 2019 USD ($) | Dec. 31, 2018 USD ($) | Sep. 30, 2018 USD ($) | Jun. 30, 2018 USD ($) | Mar. 31, 2018 USD ($) | Dec. 31, 2019 USD ($) subsidiary reportable_segment | Dec. 31, 2018 USD ($) | Dec. 31, 2017 USD ($)
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of Subsidiaries | subsidiary |  |  |  |  |  |  |  |  |  |  | 4 |  |  |
Number of Reportable Segments | reportable_segment |  |  |  |  |  |  |  |  |  |  | 2 |  |  |
Operating revenue |  | $ 125,838 |  | $ 113,997 | $ 102,965 | $ 77,682 | $ 98,718 | $ 124,853 | $ 99,086 | $ 75,042 | $ 420,482 |  | $ 397,699 | $ 389,225
Utilities Operating Expense |  |  |  |  |  |  |  |  |  |  | 363,003 |  | 324,259 | 287,374
Operating Income (Loss) |  | 6,016 |  | 17,084 | 21,971 | 12,408 | 17,482 | 25,828 | 22,799 | 7,331 | 57,479 |  | 73,440 | 101,851
SJW Group net income |  | (5,486) |  | $ 9,478 | $ 13,538 | $ 5,873 | 8,823 | $ 15,788 | $ 12,871 | $ 1,285 | 23,403 |  | 38,767 | 59,204
Net income before noncontrolling interest |  |  |  |  |  |  |  |  |  |  | 23,627 |  | 38,767 | 61,100
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  | 65,592 |  | 54,601 | 48,292
Interest Expense |  |  |  |  |  |  |  |  |  |  | 31,796 |  | 24,332 | 22,929
Provision for income taxes |  |  |  |  |  |  |  |  |  |  | 8,454 |  | 10,065 | 35,393
Assets |  | 3,132,470 |  |  |  |  | 1,956,389 |  |  |  | 3,132,470 |  | 1,956,389 | 1,458,001
Regulated [Member] | Water Utility Services [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating revenue |  |  |  |  |  |  |  |  |  |  | 407,116 | [1] | 384,639 | 376,104
Utilities Operating Expense |  |  |  |  |  |  |  |  |  |  | 329,520 | [1] | 294,536 | 276,061
Operating Income (Loss) |  |  |  |  |  |  |  |  |  |  | 77,596 | [1] | 90,103 | 100,043
SJW Group net income |  |  |  |  |  |  |  |  |  |  | 42,691 | [1] | 53,181 | 47,736
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  | 63,775 | [1] | 53,067 | 46,500
Interest Expense |  |  |  |  |  |  |  |  |  |  | 25,073 | [1] | 22,157 | 20,670
Provision for income taxes |  |  |  |  |  |  |  |  |  |  | 8,382 | [1] | 14,826 | 30,127
Assets |  | 3,016,846 | [1] |  |  |  | 1,492,954 |  |  |  | 3,016,846 | [1] | 1,492,954 | 1,406,221
Regulated [Member] | SJW Corp. [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating revenue |  |  |  |  |  |  |  |  |  |  | 407,116 |  | 384,639 | 376,104
Utilities Operating Expense |  |  |  |  |  |  |  |  |  |  | 329,520 |  | 294,536 | 276,061
Operating Income (Loss) |  |  |  |  |  |  |  |  |  |  | 77,596 |  | 90,103 | 100,043
SJW Group net income |  |  |  |  |  |  |  |  |  |  | 42,691 |  | 53,181 | 47,736
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  | 63,775 |  | 53,067 | 46,500
Interest Expense |  |  |  |  |  |  |  |  |  |  | 25,073 |  | 22,157 | 20,670
Provision for income taxes |  |  |  |  |  |  |  |  |  |  | 8,382 |  | 14,826 | 30,127
Assets |  | 3,016,846 |  |  |  |  | 1,492,954 |  |  |  | 3,016,846 |  | 1,492,954 | 1,406,221
Nonregulated Operation [Member] | Water Utility Services [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating revenue |  |  |  |  |  |  |  |  |  |  | 7,969 |  | 7,578 | 7,419
Utilities Operating Expense |  |  |  |  |  |  |  |  |  |  | 5,443 |  | 5,012 | 4,855
Operating Income (Loss) |  |  |  |  |  |  |  |  |  |  | 2,526 |  | 2,566 | 2,564
SJW Group net income |  |  |  |  |  |  |  |  |  |  | 2,019 |  | 1,848 | 1,137
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  | 420 |  | 338 | 572
Interest Expense |  |  |  |  |  |  |  |  |  |  | 0 |  | 0 | 0
Provision for income taxes |  |  |  |  |  |  |  |  |  |  | 708 |  | 719 | 993
Assets |  | 5,507 |  |  |  |  | 4,489 |  |  |  | 5,507 |  | 4,489 | 4,471
Nonregulated Operation [Member] | Real Estate Services [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating revenue |  |  |  |  |  |  |  |  |  |  | 5,397 |  | 5,482 | 5,702
Utilities Operating Expense |  |  |  |  |  |  |  |  |  |  | 3,751 |  | 3,539 | 3,688
Operating Income (Loss) |  |  |  |  |  |  |  |  |  |  | 1,646 |  | 1,943 | 2,014
SJW Group net income |  |  |  |  |  |  |  |  |  |  | 1,623 |  | 885 | 6,193
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  | 1,196 |  | 1,196 | 1,220
Interest Expense |  |  |  |  |  |  |  |  |  |  | 0 |  | 0 | 60
Provision for income taxes |  |  |  |  |  |  |  |  |  |  | 486 |  | 903 | 644
Assets |  | 46,778 |  |  |  |  | 46,517 |  |  |  | 46,778 |  | 46,517 | 47,668
Nonregulated Operation [Member] | All Other [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating revenue | [2] |  |  |  |  |  |  |  |  |  | 0 |  | 0 | 0
Utilities Operating Expense | [2] |  |  |  |  |  |  |  |  |  | 24,289 |  | 21,172 | 2,770
Operating Income (Loss) | [2] |  |  |  |  |  |  |  |  |  | (24,289) |  | (21,172) | (2,770)
SJW Group net income | [2] |  |  |  |  |  |  |  |  |  | (22,930) |  | (17,147) | 4,138
Depreciation and amortization | [2] |  |  |  |  |  |  |  |  |  | 201 |  | 0 | 0
Interest Expense | [2] |  |  |  |  |  |  |  |  |  | 6,723 |  | 2,175 | 2,199
Provision for income taxes | [2] |  |  |  |  |  |  |  |  |  | (1,122) |  | (6,383) | 3,629
Assets | [2] | 63,339 |  |  |  |  | 412,429 |  |  |  | 63,339 |  | 412,429 | (359)
Nonregulated Operation [Member] | SJW Corp. [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating revenue |  |  |  |  |  |  |  |  |  |  | 13,366 |  | 13,060 | 13,121
Utilities Operating Expense |  |  |  |  |  |  |  |  |  |  | 33,483 |  | 29,723 | 11,313
Operating Income (Loss) |  |  |  |  |  |  |  |  |  |  | (20,117) |  | (16,663) | 1,808
SJW Group net income |  |  |  |  |  |  |  |  |  |  | (19,288) |  | (14,414) | 11,468
Depreciation and amortization |  |  |  |  |  |  |  |  |  |  | 1,817 |  | 1,534 | 1,792
Interest Expense |  |  |  |  |  |  |  |  |  |  | 6,723 |  | 2,175 | 2,259
Provision for income taxes |  |  |  |  |  |  |  |  |  |  | 72 |  | (4,761) | 5,266
Assets |  | $ 115,624 |  |  |  |  | $ 463,435 |  |  |  | $ 115,624 |  | $ 463,435 | $ 51,780
[1] | As of December 31, 2019, the Company has performed a preliminary allocation of goodwill associated with the acquisition of CTWS to two reporting units, Connecticut and Maine, which are both aggregated within the Regulated Water Utility Services reportable segment.
[2] | The “All Other” category for the year ended December 31, 2019, includes the accounts of SJW Group, SJWNE, LLC and CTWS, Inc. on a stand-alone basis. For the years ended December 31, 2018 and 2017, the “All Other” category includes the accounts of SJW Group on a stand-alone basis.

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://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -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=119400593&loc=d3e572229-122910 + 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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324 + 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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28555-108399 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (210.5-03(11)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 + 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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669619-108580 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=116637232&loc=SL114874131-224263 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements. + References No definition available. + Details
Name: | us-gaap_NumberOfReportableSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
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 consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669619-108580 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=116874947&loc=SL4591551-111686 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3000-108585 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=116874947&loc=SL4591552-111686 + Details
Name: | us-gaap_ProfitLoss
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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(b)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(b)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
Name: | us-gaap_UtilitiesOperatingExpenseDepreciationAndAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=sjw_ReportableSegmentOneMember
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: |

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: |