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Segment and Non-Tariffed Business Reporting (Tables)

9 Months Ended

Sep. 30, 2020

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, such as goodwill, 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 September 30, 2020
	Water Utility Services							Real Estate Services			All Other*			SJW Group
	Regulated				Non-tariffed			Non-tariffed			Non-tariffed			Regulated			Non-tariffed			Total
Operating revenue	$	161,646			2,814			1,403			—			161,646			4,217			165,863
Operating expense	119,885				2,161			961			973			119,885			4,095			123,980
Operating income (loss)	41,761				653			442			(973	)		41,761			122			41,883
Net income (loss)	25,053				827			310			(97	)		25,053			1,040			26,093
Depreciation and amortization	21,782				116			296			223			21,782			635			22,417
Interest on long-term debt and other interest expense	8,112				—			—			5,062			8,112			5,062			13,174
Provision for income taxes	9,450				179			105			(5,156	)		9,450			(4,872	)		4,578
Assets	$	3,131,778			8,589			45,980			73,367			3,131,778			127,936			3,259,714

	For Three Months Ended September 30, 2019
	Water Utility Services							Real Estate Services			All Other*			SJW Group
	Regulated				Non-tariffed			Non-tariffed			Non-tariffed			Regulated			Non-tariffed			Total
Operating revenue	$	110,218			2,426			1,353			—			110,218			3,779			113,997
Operating expense	89,924				1,636			935			4,418			89,924			6,989			96,913
Operating income (loss)	20,294				790			418			(4,418	)		20,294			(3,210	)		17,084
Net income (loss)	10,964				555			304			(2,345	)		10,964			(1,486	)		9,478
Depreciation and amortization	14,712				111			299			—			14,712			410			15,122
Interest on long-term debt and other interest expense	6,044				—			—			544			6,044			544			6,588
Provision for income taxes	2,912				216			95			(658	)		2,912			(347	)		2,565
Assets	$	1,556,049			5,899			46,160			414,274			1,556,049			466,333			2,022,382

	For Nine Months Ended September 30, 2020
	Water Utility Services							Real Estate Services			All Other*			SJW Group
	Regulated				Non-tariffed			Non-tariffed			Non-tariffed			Regulated			Non-tariffed			Total
Operating revenue	$	416,085			8,524			4,217			—			416,085			12,741			428,826
Operating expense	323,087				5,281			2,642			4,436			323,087			12,359			335,446
Operating income (loss)	92,998				3,243			1,575			(4,436	)		92,998			382			93,380
Net income (loss)	53,117				3,178			1,141			(9,205	)		53,117			(4,886	)		48,231
Depreciation and amortization	64,654				332			896			670			64,654			1,898			66,552
Interest on long-term debt and other interest expense	24,575				—			—			15,063			24,575			15,063			39,638
Provision for income taxes	16,101				909			361			(8,145	)		16,101			(6,875	)		9,226
Assets	$	3,131,778			8,589			45,980			73,367			3,131,778			127,936			3,259,714

	For Nine Months Ended September 30, 2019
	Water Utility Services							Real Estate Services			All Other*			SJW Group
	Regulated				Non-tariffed			Non-tariffed			Non-tariffed			Regulated			Non-tariffed			Total
Operating revenue	$	285,138			5,418			4,088			—			285,138			9,506			294,644
Operating expense	226,073				3,833			2,834			10,441			226,073			17,108			243,181
Operating income (loss)	59,065				1,585			1,254			(10,441	)		59,065			(7,602	)		51,463
Net income (loss)	30,726				1,127			1,284			(4,248	)		30,726			(1,837	)		28,889
Depreciation and amortization	44,159				313			896			—			44,159			1,209			45,368
Interest on long-term debt and other interest expense	17,434				—			—			1,659			17,434			1,659			19,093
Provision for income taxes	9,142				438			445			(1,223	)		9,142			(340	)		8,802
Assets	$	1,556,049			5,899			46,160			414,274			1,556,049			466,333			2,022,382

 * The “All Other” category for the nine months ended September 30, 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis. For the three months ended September 30, 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 September 30, 2019, Hydro Sub, Inc. had no recorded revenue or expenses and as of September 30, 2019 held no assets and 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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- 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
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 4: 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=120311839&loc=d3e8906-108599

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No definition available.

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