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Segment and Non-Tariffed Business Reporting
3 Months Ended
Mar. 31, 2021
Segment Reporting [Abstract]  
Segment and Non-Tariffed Business Reporting Segment and Non-Tariffed Business Reporting
SJW Group is a holding company with four subsidiaries: (i) SJWC, a water utility operation with both regulated and non-tariffed businesses, (ii) 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 commercial building rentals, and (iv) SJWNE LLC a holding company for CTWS and its subsidiaries, Connecticut Water, Maine Water, New England Water Utility Services, Inc. (“NEWUS”) and Chester Realty, Inc. In accordance with FASB ASC Topic 280 - “Segment Reporting,” 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 executive staff. The first segment is providing water utility and utility-related services to its customers through SJW Group’s subsidiaries, SJWC, Connecticut Water, CLWSC, Maine Water, and NEWUS together referred to as “Water Utility Services.” The second segment is property management and investment activity conducted by SJW Land Company and Chester Realty, Inc., referred to as “Real Estate Services.”
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 March 31, 2021
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$111,396 2,045 1,344 — 111,396 3,389 114,785 
Operating expense98,478 1,369 881 978 98,478 3,228 101,706 
Operating income (loss)12,918 676 463 (978)12,918 161 13,079 
Net income (loss)5,699 722 323 (4,128)5,699 (3,083)2,616 
Depreciation and amortization22,817 109 289 223 22,817 621 23,438 
Interest on long-term debt and other interest expense8,171 — — 5,268 8,171 5,268 13,439 
(Benefit) provision for income taxes(116)182 109 (1,071)(116)(780)(896)
Assets$3,218,536 7,625 44,763 61,218 3,218,536 113,606 3,332,142 
 For Three Months Ended March 31, 2020
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$111,367 3,017 1,370 — 111,367 4,387 115,754 
Operating expense96,017 1,361 831 2,118 96,017 4,310 100,327 
Operating income (loss)15,350 1,656 539 (2,118)15,350 77 15,427 
Net income (loss)5,828 1,470 388 (5,269)5,828 (3,411)2,417 
Depreciation and amortization20,749 108 302 223 20,749 633 21,382 
Interest on long-term debt and other interest expense8,174 — — 5,110 8,174 5,110 13,284 
Provision (benefit) for income taxes1,202 470 132 (1,366)1,202 (764)438 
Assets$3,054,474 9,170 46,436 64,218 3,054,474 119,824 3,174,298 
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(1)    The “All Other” category for the three months ended March 31, 2021 and March 31, 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis.
(2)    As of March 31, 2021 and December 31, 2021, the Company has performed an 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.