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Segment and Non-Tariffed Business Reporting
9 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Segment and Non-Tariffed Business Reporting Segment and Non-Tariffed Business ReportingSJW Group is a holding company with five 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, (iv) SJWNE LLC a holding company for CTWS and its subsidiaries, The Connecticut Water Company, The Maine Water Company, New England Water Utility Services, Inc. and Chester Realty, Inc., and (v) SJWTX Holdings, Inc. which was formed for the purpose of effecting a corporate reorganization of the water utility operations in Texas. 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 September 30, 2022
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$171,044 3,463 1,474 — 171,044 4,937 175,981 
Operating expense134,739 2,092 975 573 134,739 3,640 138,379 
Operating income (loss)36,305 1,371 499 (573)36,305 1,297 37,602 
Net income (loss)29,176 (10)367 (4,499)29,176 (4,142)25,034 
Depreciation and amortization24,919 84 302 224 24,919 610 25,529 
Interest on long-term debt and other interest expense9,111 — — 5,079 9,111 5,079 14,190 
Provision (benefit) for income taxes103 392 128 (400)103 120 223 
Assets$3,498,396 5,302 43,017 57,989 3,498,396 106,308 3,604,704 
 For Three Months Ended September 30, 2021
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$162,352 3,168 1,403 — 162,352 4,571 166,923 
Operating expense129,915 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 amortization23,209 113 292 223 23,209 628 23,837 
Interest on long-term debt and other interest expense8,805 — — 4,730 8,805 4,730 13,535 
Provision (benefit) for income taxes3,537 280 100 (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 Nine Months Ended September 30, 2022
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$435,823 9,305 4,196 — 435,823 13,501 449,324 
Operating expense355,620 7,868 2,799 2,444 355,620 13,111 368,731 
Operating income (loss)80,203 1,437 1,397 (2,444)80,203 390 80,593 
Net income (loss)51,656 441 998 (12,766)51,656 (11,327)40,329 
Depreciation and amortization73,888 2,821 903 730 73,888 4,454 78,342 
Interest on long-term debt and other interest expense27,676 — — 14,484 27,676 14,484 42,160 
Provision (benefit) for income taxes4,844 398 341 (1,925)4,844 (1,186)3,658 
Assets$3,498,396 5,302 43,017 57,989 3,498,396 106,308 3,604,704 
 For Nine Months Ended September 30, 2021
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$421,985 7,897 4,067 — 421,985 11,964 433,949 
Operating expense343,965 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 amortization68,913 332 872 670 68,913 1,874 70,787 
Interest on long-term debt and other interest expense25,323 — — 15,332 25,323 15,332 40,655 
Provision (benefit) for income taxes8,001 665 305 (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 
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(1)    The “All Other” category for the nine months ended September 30, 2022, includes the accounts of SJW Group, SJWNE LLC, CTWS and SJWTX Holdings, Inc. on a stand-alone basis. SJWTX Holdings, Inc. had no activity for the nine months ended September 30, 2022 . For the nine months ended September 30, 2021, “All Other” category includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis.
(2)    As of September 30, 2022 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.