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Segment and Non-Tariffed Business Reporting | 6 Months Ended
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Jun. 30, 2023
Segment Reporting [Abstract] |
Segment and Non-Tariffed Business Reporting | Segment and Non-Tariffed Business Reporting SJW 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 June 30, 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 | $ | 152,525 |  |  | 2,945 |  |  | 1,416 |  |  | — |  |  | 152,525 |  |  | 4,361 |  |  | 156,886 |
Operating expense | 122,678 |  |  | 1,789 |  |  | 661 |  |  | 600 |  |  | 122,678 |  |  | 3,050 |  |  | 125,728 |
Operating income (loss) | 29,847 |  |  | 1,156 |  |  | 755 |  |  | (600) |  |  | 29,847 |  |  | 1,311 |  |  | 31,158 |
Net income (loss) | 20,510 |  |  | 596 |  |  | 544 |  |  | (3,364) |  |  | 20,510 |  |  | (2,224) |  |  | 18,286 |
Depreciation and amortization | 25,811 |  |  | 85 |  |  | 1 |  |  | 224 |  |  | 25,811 |  |  | 310 |  |  | 26,121 |
Interest on long-term debt and other interest expense | 10,846 |  |  | — |  |  | — |  |  | 5,551 |  |  | 10,846 |  |  | 5,551 |  |  | 16,397 |
Provision (benefit) for income taxes | 102 |  |  | 320 |  |  | 243 |  |  | (2,177) |  |  | 102 |  |  | (1,614) |  |  | (1,512) |
Assets | $ | 3,605,238 |  |  | 4,480 |  |  | 43,714 |  |  | 58,726 |  |  | 3,605,238 |  |  | 106,920 |  |  | 3,712,158 |
| For Three Months Ended June 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 | $ | 144,261 |  |  | 3,414 |  |  | 1,366 |  |  | — |  |  | 144,261 |  |  | 4,780 |  |  | 149,041 |
Operating expense | 119,430 |  |  | 1,797 |  |  | 915 |  |  | 497 |  |  | 119,430 |  |  | 3,209 |  |  | 122,639 |
Operating income (loss) | 24,831 |  |  | 1,617 |  |  | 451 |  |  | (497) |  |  | 24,831 |  |  | 1,571 |  |  | 26,402 |
Net income (loss) | 12,765 |  |  | 1,768 |  |  | 323 |  |  | (3,298) |  |  | 12,765 |  |  | (1,207) |  |  | 11,558 |
Depreciation and amortization | 24,458 |  |  | 165 |  |  | 301 |  |  | 283 |  |  | 24,458 |  |  | 749 |  |  | 25,207 |
Interest on long-term debt and other interest expense | 9,805 |  |  | — |  |  | (3) |  |  | 4,439 |  |  | 9,805 |  |  | 4,436 |  |  | 14,241 |
Provision (benefit) for income taxes | 2,721 |  |  | 443 |  |  | 110 |  |  | (906) |  |  | 2,721 |  |  | (353) |  |  | 2,368 |
Assets | $ | 3,435,758 |  |  | 4,220 |  |  | 44,033 |  |  | 57,036 |  |  | 3,435,758 |  |  | 105,289 |  |  | 3,541,047 |
| For Six Months Ended June 30, 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 | $ | 285,797 |  |  | 5,522 |  |  | 2,863 |  |  | — |  |  | 285,797 |  |  | 8,385 |  |  | 294,182 |
Operating expense | 231,545 |  |  | 3,203 |  |  | 1,560 |  |  | 1,538 |  |  | 231,545 |  |  | 6,301 |  |  | 237,846 |
Operating income (loss) | 54,252 |  |  | 2,319 |  |  | 1,303 |  |  | (1,538) |  |  | 54,252 |  |  | 2,084 |  |  | 56,336 |
Net income (loss) | 33,732 |  |  | 1,214 |  |  | 969 |  |  | (6,099) |  |  | 33,732 |  |  | (3,916) |  |  | 29,816 |
Depreciation and amortization | 51,497 |  |  | 169 |  |  | 304 |  |  | 447 |  |  | 51,497 |  |  | 920 |  |  | 52,417 |
Interest on long-term debt and other interest expense | 21,393 |  |  | — |  |  | — |  |  | 10,776 |  |  | 21,393 |  |  | 10,776 |  |  | 32,169 |
Provision (benefit) for income taxes | 2,826 |  |  | 643 |  |  | 385 |  |  | (4,288) |  |  | 2,826 |  |  | (3,260) |  |  | (434) |
Assets | $ | 3,605,238 |  |  | 4,480 |  |  | 43,714 |  |  | 58,726 |  |  | 3,605,238 |  |  | 106,920 |  |  | 3,712,158 |
| For Six Months Ended June 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 | $ | 264,779 |  |  | 5,842 |  |  | 2,722 |  |  | — |  |  | 264,779 |  |  | 8,564 |  |  | 273,343 |
Operating expense | 220,881 |  |  | 5,776 |  |  | 1,824 |  |  | 1,871 |  |  | 220,881 |  |  | 9,471 |  |  | 230,352 |
Operating income (loss) | 43,898 |  |  | 66 |  |  | 898 |  |  | (1,871) |  |  | 43,898 |  |  | (907) |  |  | 42,991 |
Net income (loss) | 22,480 |  |  | 451 |  |  | 631 |  |  | (8,267) |  |  | 22,480 |  |  | (7,185) |  |  | 15,295 |
Depreciation and amortization | 48,969 |  |  | 2,737 |  |  | 601 |  |  | 506 |  |  | 48,969 |  |  | 3,844 |  |  | 52,813 |
Interest on long-term debt and other interest expense | 18,568 |  |  | — |  |  | (3) |  |  | 9,405 |  |  | 18,568 |  |  | 9,402 |  |  | 27,970 |
Provision (benefit) for income taxes | 4,741 |  |  | 6 |  |  | 213 |  |  | (1,525) |  |  | 4,741 |  |  | (1,306) |  |  | 3,435 |
Assets | $ | 3,435,758 |  |  | 4,220 |  |  | 44,033 |  |  | 57,036 |  |  | 3,435,758 |  |  | 105,289 |  |  | 3,541,047 |
____________________ (1) The “All Other” category for the six months ended June 30, 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 six months ended June 30, 2023. For the six months ended June 30, 2022, “All Other” category includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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