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Segment and Non-Tariffed Business Reporting
3 Months Ended
Mar. 31, 2023
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) Texas Water, a regulated water and non-tariffed wastewater 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, 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. 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 provides water utility and utility-related services to its customers through SJW Group’s subsidiaries, SJWC, Connecticut Water, Texas Water, Maine Water, and NEWUS together referred to as “Water Utility Services”. The second segment consists of 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 March 31, 2023
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$133,272 2,577 1,447 — 133,272 4,024 137,296 
Operating expense108,867 1,414 899 938 108,867 3,251 112,118 
Operating income (loss)24,405 1,163 548 (938)24,405 773 25,178 
Net income (loss)13,222 618 425 (2,735)13,222 (1,692)11,530 
Depreciation and amortization25,686 84 303 223 25,686 610 26,296 
Interest on long-term debt and other interest expense10,547 — — 5,225 10,547 5,225 15,772 
Provision (benefit) for income taxes2,724 323 142 (2,111)2,724 (1,646)1,078 
Assets$3,552,767 3,967 43,660 52,104 3,552,767 99,731 3,652,498 
 For Three Months Ended March 31, 2022
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$120,518 2,428 1,356 — 120,518 3,784 124,302 
Operating expense101,451 3,979 909 1,374 101,451 6,262 107,713 
Operating income (loss)19,067 (1,551)447 (1,374)19,067 (2,478)16,589 
Net income (loss)9,715 (1,317)308 (4,969)9,715 (5,978)3,737 
Depreciation and amortization24,511 2,572 300 223 24,511 3,095 27,606 
Interest on long-term debt and other interest expense8,763 — — 4,966 8,763 4,966 13,729 
Provision (benefit) for income taxes2,020 (437)103 (619)2,020 (953)1,067 
Assets$3,403,006 4,139 44,361 60,370 3,403,006 108,870 3,511,876 
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(1)    The “All Other” category for the three months ended March 31, 2023, 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 three months ended March 31, 2023. For the three months ended March 31, 2022, “All Other” category includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis.