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Segment and Non-Tariffed Business Reporting (Tables)

9 Months Ended

Sep. 30, 2021

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, 2021
			Water Utility Services												Real Estate Services						All Other (1)						SJW Group
			Regulated						Non-tariffed						Non-tariffed						Non-tariffed						Regulated						Non-tariffed						Total
Operating revenue			$	162,352					3,168						1,403						—						162,352						4,571						166,923
Operating expense			129,915						2,156						956						122						129,915						3,234						133,149
Operating income (loss)			32,437						1,012						447						(122)						32,437						1,337						33,774
Net income (loss)			20,625						879						294						(2,730)						20,625						(1,557)						19,068
Depreciation and amortization			23,209						113						292						223						23,209						628						23,837
Interest on long-term debt and other interest expense			8,805						—						—						4,730						8,805						4,730						13,535
Provision (benefit) for income taxes			3,537						280						100						(1,168)						3,537						(788)						2,749
Assets			$	3,352,976					7,141						44,629						64,995						3,352,976						116,765						3,469,741

			For Three Months Ended September 30, 2020
			Water Utility Services												Real Estate Services						All Other (1)						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 (benefit) 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 Nine Months Ended September 30, 2021
			Water Utility Services												Real Estate Services						All Other (1)						SJW Group
			Regulated						Non-tariffed						Non-tariffed						Non-tariffed						Regulated						Non-tariffed						Total
Operating revenue			$	421,985					7,897						4,067						—						421,985						11,964						433,949
Operating expense			343,965						5,467						2,718						2,307						343,965						10,492						354,457
Operating income (loss)			78,020						2,430						1,349						(2,307)						78,020						1,472						79,492
Net income (loss)			46,909						2,278						913						(7,641)						46,909						(4,450)						42,459
Depreciation and amortization			68,913						332						872						670						68,913						1,874						70,787
Interest on long-term debt and other interest expense			25,323						—						—						15,332						25,323						15,332						40,655
Provision (benefit) for income taxes			8,001						665						305						(3,812)						8,001						(2,842)						5,159
Assets			$	3,352,976					7,141						44,629						64,995						3,352,976						116,765						3,469,741

			For Nine Months Ended September 30, 2020
			Water Utility Services												Real Estate Services						All Other (1)						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 (benefit) 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

____________________

(1)    The “All Other” category for the nine months ended September 30, 2021 and September 30, 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis.

(2)    As of September 30, 2021 and December 31, 2020, 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.

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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=123359005&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=123359005&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=123359005&loc=d3e8906-108599

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No definition available.

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