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Segment and Non-Tariffed Business Reporting (Tables)

9 Months Ended

Sep. 30, 2022

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, 2022
			Water Utility Services												Real Estate Services						All Other (1)						SJW Group
			Regulated						Non-tariffed						Non-tariffed						Non-tariffed						Regulated						Non-tariffed						Total
Operating revenue			$	171,044					3,463						1,474						—						171,044						4,937						175,981
Operating expense			134,739						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 amortization			24,919						84						302						224						24,919						610						25,529
Interest on long-term debt and other interest expense			9,111						—						—						5,079						9,111						5,079						14,190
Provision (benefit) for income taxes			103						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 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 Nine Months Ended September 30, 2022
			Water Utility Services												Real Estate Services						All Other (1)						SJW Group
			Regulated						Non-tariffed						Non-tariffed						Non-tariffed						Regulated						Non-tariffed						Total
Operating revenue			$	435,823					9,305						4,196						—						435,823						13,501						449,324
Operating expense			355,620						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 amortization			73,888						2,821						903						730						73,888						4,454						78,342
Interest on long-term debt and other interest expense			27,676						—						—						14,484						27,676						14,484						42,160
Provision (benefit) for income taxes			4,844						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 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

____________________

(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.

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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 https://asc.fasb.org/extlink&oid=126901519&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 https://asc.fasb.org/extlink&oid=126901519&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 https://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 https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

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