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Segment and Non-Tariffed Businesses Reporting | 12 Months Ended
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Dec. 31, 2023
Segment Reporting [Abstract] |
Segment and Non-Tariffed Businesses Reporting | Segment and Non-Tariffed Businesses Reporting SJW Group is a holding company with four subsidiaries: (i) SJWC, (ii) SJWTX Holdings, Inc., a holding company for TWC, its consolidated variable interest entity, Acequia Water Supply Corporation, TWOS and TWR, (iii) SJW Land Company, and (iv) SJWNE LLC, a holding company for CTWS and its subsidiaries, CWC, MWC, NEWUS and Chester Realty, Inc. The first segment provides water utility and utility-related services to its customers through SJW Group’s subsidiaries, SJWC, CWC, TWC, MWC, and NEWUS together referred to as “Water Utility Services.” Water Utility Services’ activities are water utility operations with both regulated and non-tariffed businesses. 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.” 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, 2023
| 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 | 652,045 |  |  | 12,634 |  |  | 5,684 |  |  | — |  |  | 652,045 |  |  | 18,318 |  |  | 670,363 |
Operating expense | 506,923 |  |  | 7,452 |  |  | 2,956 |  |  | 3,597 |  |  | 506,923 |  |  | 14,005 |  |  | 520,928 |
Operating income (loss) | 145,122 |  |  | 5,182 |  |  | 2,728 |  |  | (3,597) |  |  | 145,122 |  |  | 4,313 |  |  | 149,435 |
Net income (loss) | 94,343 |  |  | 4,452 |  |  | 2,059 |  |  | (15,867) |  |  | 94,343 |  |  | (9,356) |  |  | 84,987 |
Depreciation and amortization | 104,329 |  |  | 340 |  |  | 306 |  |  | 893 |  |  | 104,329 |  |  | 1,539 |  |  | 105,868 |
Senior note and other interest expense | 42,743 |  |  | 329 |  |  | — |  |  | 23,072 |  |  | 42,743 |  |  | 23,401 |  |  | 66,144 |
Income tax expense (benefit) in net income | 11,293 |  |  | 1,458 |  |  | 755 |  |  | (7,550) |  |  | 11,293 |  |  | (5,337) |  |  | 5,956 |
| For the year ended December 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 | 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 |
| 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 |
____________________ (1) The “All Other” category for the years ended December 31, 2023, 2022 and 2021, includes the accounts of SJW Group, SJWNE LLC, CTWS, and SJWTX Holdings, Inc. on a stand-alone basis. (2) As of December 31, 2023, 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. SJW Group’s assets by segment are as follows as of December 31:
| 2023 |  | 2022
Water Utility Services: |  |  |
Regulated | $ | 4,199,172 |  |  | 3,643,916 |
Non-tariffed | 43,532 |  |  | 4,832 |
Total water utility services | 4,242,704 |  |  | 3,648,748 |
Real Estate Services | 44,222 |  |  | 42,801 |
All Other | 58,141 |  |  | 63,507 |
Total assets | $ | 4,345,067 |  |  | 3,755,056 |
Regulated | $ | 4,199,172 |  |  | 3,643,916 |
Non-tariffed | 145,895 |  |  | 111,140 |
Total assets | $ | 4,345,067 |  |  | 3,755,056 |

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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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