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v3.20.1

Segment and Non-Tariffed Business Reporting (Details) $ in Thousands | 3 Months Ended |  |
--- | --- | --- | ---
Mar. 31, 2020 USD ($) subsidiary reportable_segment | Mar. 31, 2019 USD ($) | Dec. 31, 2019 USD ($) | Sep. 30, 2018 USD ($)
Segment Reporting Information [Line Items] |  |  |  |  |  |
Number of subsidiaries | subsidiary |  | 4 |  |  |  |
Number of reportable business segments | reportable_segment |  | 2 |  |  |  |
Operating revenue |  | $ 115,754 | $ 77,682 |  |  |
Operating expense |  | 100,327 | 65,274 |  |  |
Operating income (loss) |  | 15,427 | 12,408 |  |  |
Net income (loss) |  | 2,417 | 5,873 |  |  |
Depreciation and amortization |  | 21,382 | 15,145 |  |  |
Senior note and other interest expense |  | 13,284 | 5,791 |  |  |
Income tax expense (benefit) in net income |  | 438 | 2,045 |  |  |
Assets |  | 3,174,298 |  |  | $ 3,132,470 | $ 1,958,807
Water Utility Services | Regulated |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 111,367 | 75,147 |  |  |
Operating expense |  | 96,017 | 60,585 |  |  |
Operating income (loss) |  | 15,350 | 14,562 |  |  |
Net income (loss) |  | 5,828 | 6,100 |  |  |
Depreciation and amortization |  | 20,749 | 14,749 |  |  |
Senior note and other interest expense |  | 8,174 | 5,220 |  |  |
Income tax expense (benefit) in net income |  | 1,202 | 2,076 |  |  |
Assets |  | 3,054,474 |  |  | 1,492,643 |
Water Utility Services | Non-tariffed |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 3,017 | 1,169 |  |  |
Operating expense |  | 1,361 | 841 |  |  |
Operating income (loss) |  | 1,656 | 328 |  |  |
Net income (loss) |  | 1,470 | 236 |  |  |
Depreciation and amortization |  | 108 | 97 |  |  |
Senior note and other interest expense |  | 0 | 0 |  |  |
Income tax expense (benefit) in net income |  | 470 | 92 |  |  |
Assets |  | 9,170 |  |  | 5,825 |
Real Estate Services | Non-tariffed |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 1,370 | 1,366 |  |  |
Operating expense |  | 831 | 891 |  |  |
Operating income (loss) |  | 539 | 475 |  |  |
Net income (loss) |  | 388 | 318 |  |  |
Depreciation and amortization |  | 302 | 299 |  |  |
Senior note and other interest expense |  | 0 | 0 |  |  |
Income tax expense (benefit) in net income |  | 132 | 130 |  |  |
Assets |  | 46,436 |  |  | 46,862 |
All Other | Non-tariffed |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 0 | 0 |  |  |
Operating expense |  | 2,118 | 2,957 |  |  |
Operating income (loss) |  | (2,118) | (2,957) | [1] |  |
Net income (loss) |  | (5,269) | (781) |  |  |
Depreciation and amortization |  | 223 | 0 |  |  |
Senior note and other interest expense |  | 5,110 | 571 |  |  |
Income tax expense (benefit) in net income | [1] | (1,366) | (253) |  |  |
Assets |  | 64,218 |  |  | $ 413,477 |
SJW Group | Regulated |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 111,367 | 75,147 |  |  |
Operating expense |  | 96,017 | 60,585 |  |  |
Operating income (loss) |  | 15,350 | 14,562 |  |  |
Net income (loss) |  | 5,828 | 6,100 |  |  |
Depreciation and amortization |  | 20,749 | 14,749 |  |  |
Senior note and other interest expense |  | 8,174 | 5,220 |  |  |
Income tax expense (benefit) in net income |  | 1,202 | 2,076 |  |  |
Assets |  | 3,054,474 |  |  |  | 1,492,643
SJW Group | Non-tariffed |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |
Operating revenue |  | 4,387 | 2,535 |  |  |
Operating expense |  | 4,310 | 4,689 |  |  |
Operating income (loss) |  | 77 | (2,154) |  |  |
Net income (loss) |  | (3,411) | (227) |  |  |
Depreciation and amortization |  | 633 | 396 |  |  |
Senior note and other interest expense |  | 5,110 | 571 |  |  |
Income tax expense (benefit) in net income |  | (764) | $ (31) |  |  |
Assets |  | $ 119,824 |  |  |  | $ 466,164
[1] | * The “All Other” category for the three months ended March 31, 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis. For the three months ended March 31, 2019, the “All Other” category includes the accounts of SJW Group and Hydro Sub, Inc. on a stand-alone basis. For the three months ended March 31, 2019, Hydro Sub, Inc. had no recorded revenue or expenses and as of March 31, 2019 held no assets and has incurred no liabilities. Hydro Sub. Inc. was a subsidiary created solely to facilitate the merger with CTWS and was dissolved following the completion of merger in October 2019.

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