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Segment and Non-Tariffed Businesses Reporting
 12 Months Ended
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 ServicesReal
Estate
Services		All Other (1)SJW Group
 Regulated (2)Non-
tariffed
Non-tariffed
Non-
tariffed		RegulatedNon-
tariffed		Total
Operating revenue652,045 12,634 5,684 — 652,045 18,318 670,363 
Operating expense506,923 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 amortization104,329 340 306 893 104,329 1,539 105,868 
Senior note and other interest expense42,743 329 — 23,072 42,743 23,401 66,144 
Income tax expense (benefit) in net income11,293 1,458 755 (7,550)11,293 (5,337)5,956 
 For the year ended December 31, 2022
 Water Utility ServicesReal
Estate
Services		All Other (1)SJW Group
 RegulatedNon-
tariffed		Non-
tariffed		Non-
tariffed		RegulatedNon-
tariffed		Total
Operating revenue603,000 12,093 5,605 — 603,000 17,698 620,698 
Operating expense473,141 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 amortization99,412 2,906 1,206 893 99,412 5,005 104,417 
Senior note and other interest expense37,958 — — 20,104 37,958 20,104 58,062 
Income tax expense (benefit) in net income12,756 708 453 (5,421)12,756 (4,260)8,496 
 For the year ended December 31, 2021
 Water Utility ServicesReal
Estate
Services		All Other (1)SJW Group
 RegulatedNon-
tariffed		Non-
tariffed		Non-
tariffed		RegulatedNon-
tariffed		Total
Operating revenue558,154 10,153 5,379 — 558,154 15,532 573,686 
Operating expense449,401 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 amortization91,896 443 1,168 893 91,896 2,504 94,400 
Senior note and other interest expense34,308 — — 20,031 34,308 20,031 54,339 
Income tax expense (benefit) in net income10,327 369 619 (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:
20232022
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-tariffed145,895 111,140 
Total assets$4,345,067 3,755,056