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Segment and Non-Tariffed Business Reporting (Tables)

3 Months Ended

Mar. 31, 2023

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 March 31, 2023
			Water Utility Services												Real Estate Services						All Other (1)						SJW Group
			Regulated						Non-tariffed						Non-tariffed						Non-tariffed						Regulated						Non-tariffed						Total
Operating revenue			$	133,272					2,577						1,447						—						133,272						4,024						137,296
Operating expense			108,867						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 amortization			25,686						84						303						223						25,686						610						26,296
Interest on long-term debt and other interest expense			10,547						—						—						5,225						10,547						5,225						15,772
Provision (benefit) for income taxes			2,724						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 Services												Real Estate Services						All Other (1)						SJW Group
			Regulated						Non-tariffed						Non-tariffed						Non-tariffed						Regulated						Non-tariffed						Total
Operating revenue			$	120,518					2,428						1,356						—						120,518						3,784						124,302
Operating expense			101,451						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 amortization			24,511						2,572						300						223						24,511						3,095						27,606
Interest on long-term debt and other interest expense			8,763						—						—						4,966						8,763						4,966						13,729
Provision (benefit) for income taxes			2,020						(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

____________________

(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.

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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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