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Segment and Non-Tariffed Businesses Reporting
12 Months Ended
Dec. 31, 2022
Segment Reporting [Abstract]  
Segment and Non-Tariffed Businesses Reporting Segment and Non-Tariffed Businesses ReportingSJW Group is a holding company with five subsidiaries: (i) SJWC, a water utility operation with both regulated and non-tariffed businesses, (ii) SJWTX which is doing business as Canyon Lake Water Service Company, a regulated water utility located in Canyon Lake, Texas, and its consolidated non-tariffed variable interest entity, Acequia, (iii) SJW Land Company,
and (iv) SJWNE LLC a holding company for CTWS and its subsidiaries, Connecticut Water, Maine Water, NEWUS 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 has determined that it has two reportable business segments. The first segment is that of providing water utility and utility-related services to its customers through SJW Group’s subsidiaries, SJWC, Connecticut Water, SJWTX, 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.”
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 executive staff reviews financial information presented on a consolidated basis that is accompanied by disaggregated information about operating revenue, net income and total assets, by subsidiary.
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 the year ended December 31, 2022
 Water Utility ServicesReal
Estate
Services
All Other (1)SJW Group
 Regulated (2)Non-
tariffed
Non-
tariffed
Non-
tariffed
RegulatedNon-
tariffed
Total
Operating revenue$603,000 12,093 5,605 — 603,000 17,698 620,698 
Operating expense473,141 9,538 3,719 3,322 473,141 16,579 489,720 
Operating income (loss)129,859 2,555 1,886 (3,322)129,859 1,119 130,978 
Net income (loss)86,500 1,060 1,442 (15,174)86,500 (12,672)73,828 
Depreciation and amortization99,412 2,906 1,206 893 99,412 5,005 104,417 
Senior note and other interest expense37,958 — — 20,104 37,958 20,104 58,062 
Income tax expense (benefit) in net income12,756 708 453 (5,421)12,756 (4,260)8,496 
Assets3,524,328 4,832 42,801 60,663 3,524,328 108,296 3,632,624 
 For the year ended December 31, 2021
 Water Utility ServicesReal
Estate
Services
All Other (1)SJW Group
 RegulatedNon-
tariffed
Non-
tariffed
Non-
tariffed
RegulatedNon-
tariffed
Total
Operating revenue$558,154 10,153 5,379 — 558,154 15,532 573,686 
Operating expense449,401 7,138 3,585 2,403 449,401 13,126 462,527 
Operating income (loss)108,753 3,015 1,794 (2,403)108,753 2,406 111,159 
Net income (loss)67,530 3,309 1,950 (12,311)67,530 (7,052)60,478 
Depreciation and amortization91,896 443 1,168 893 91,896 2,504 94,400 
Senior note and other interest expense34,308 — — 20,031 34,308 20,031 54,339 
Income tax expense (benefit) in net income10,327 369 619 (2,946)10,327 (1,958)8,369 
Assets3,380,637 6,916 43,383 61,459 3,380,637 111,758 3,492,395 
 For the year ended December 31, 2020
 Water Utility ServicesReal
Estate
Services
All Other (1)SJW Group
 RegulatedNon-
tariffed
Non-
tariffed
Non-
tariffed
RegulatedNon-
tariffed
Total
Operating revenue$548,013 10,981 5,532 — 548,013 16,513 564,526 
Operating expense431,375 6,943 3,510 5,028 431,375 15,481 446,856 
Operating income (loss)116,638 4,038 2,022 (5,028)116,638 1,032 117,670 
Net income (loss)69,245 4,099 1,455 (13,284)69,245 (7,730)61,515 
Depreciation and amortization86,758 442 1,186 893 86,758 2,521 89,279 
Senior note and other interest expense33,877 — — 20,378 33,877 20,378 54,255 
Income tax expense (benefit) in net income16,563 998 467 (9,648)16,563 (8,183)8,380 
Assets3,197,626 8,869 44,405 60,565 3,197,626 113,839 3,311,465 
____________________
(1)    The “All Other” category for the years ended December 31, 2022, 2021 and 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS, Inc. on a stand-alone basis.
(2)    As of December 31, 2022, 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.