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Segment and Non-Tariffed Businesses Reporting (Tables)

12 Months Ended

Dec. 31, 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 the year ended December 31, 2022
			Water Utility Services												Real Estate Services						All Other (1)						SJW Group
			Regulated (2)						Non- tariffed						Non- tariffed						Non- tariffed						Regulated						Non- tariffed						Total
Operating revenue			$	603,000					12,093						5,605						—						603,000						17,698						620,698
Operating expense			473,141						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 amortization			99,412						2,906						1,206						893						99,412						5,005						104,417
Senior note and other interest expense			37,958						—						—						20,104						37,958						20,104						58,062
Income tax expense (benefit) in net income			12,756						708						453						(5,421)						12,756						(4,260)						8,496
Assets			3,524,328						4,832						42,801						60,663						3,524,328						108,296						3,632,624

			For the year ended December 31, 2021
			Water Utility Services												Real Estate Services						All Other (1)						SJW Group
			Regulated						Non- tariffed						Non- tariffed						Non- tariffed						Regulated						Non- tariffed						Total
Operating revenue			$	558,154					10,153						5,379						—						558,154						15,532						573,686
Operating expense			449,401						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 amortization			91,896						443						1,168						893						91,896						2,504						94,400
Senior note and other interest expense			34,308						—						—						20,031						34,308						20,031						54,339
Income tax expense (benefit) in net income			10,327						369						619						(2,946)						10,327						(1,958)						8,369
Assets			3,380,637						6,916						43,383						61,459						3,380,637						111,758						3,492,395

			For the year ended December 31, 2020
			Water Utility Services												Real Estate Services						All Other (1)						SJW Group
			Regulated						Non- tariffed						Non- tariffed						Non- tariffed						Regulated						Non- tariffed						Total
Operating revenue			$	548,013					10,981						5,532						—						548,013						16,513						564,526
Operating expense			431,375						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 amortization			86,758						442						1,186						893						86,758						2,521						89,279
Senior note and other interest expense			33,877						—						—						20,378						33,877						20,378						54,255
Income tax expense (benefit) in net income			16,563						998						467						(9,648)						16,563						(8,183)						8,380
Assets			3,197,626						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.

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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
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-Paragraph 22
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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-Section 50
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