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Segment and Non-Tariffed Business Reporting
 6 Months Ended
Jun. 30, 2024
Segment Reporting [Abstract]  
Segment and Non-Tariffed Business Reporting Segment and Non-Tariffed Business 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 Three Months Ended June 30, 2024
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$172,046 3,351 777 — 172,046 4,128 176,174 
Operating expense132,249 2,379 460 516 132,249 3,355 135,604 
Operating income (loss)39,797 972 317 (516)39,797 773 40,570 
Net income (loss)23,956 498 (200)(3,558)23,956 (3,260)20,696 
Depreciation and amortization28,057 85 1 223 28,057 309 28,366 
Interest on long-term debt and other interest expense12,037 224 — 6,033 12,037 6,257 18,294 
Provision (benefit) for income taxes$5,325 301 (68)(1,834)5,325 (1,601)3,724 
 For Three Months Ended June 30, 2023
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$152,525 2,945 1,416 — 152,525 4,361 156,886 
Operating expense122,678 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 amortization25,811 85 1 224 25,811 310 26,121 
Interest on long-term debt and other interest expense10,846 — — 5,551 10,846 5,551 16,397 
Provision (benefit) for income taxes$102 320 243 (2,177)102 (1,614)(1,512)
 For Six Months Ended June 30, 2024
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$316,961 6,043 2,552 — 316,961 8,595 325,556 
Operating expense250,030 3,989 1,186 1,868 250,030 7,043 257,073 
Operating income (loss)66,931 2,054 1,366 (1,868)66,931 1,552 68,483 
Net income (loss)38,556 1,230 583 (7,974)38,556 (6,161)32,395 
Depreciation and amortization56,118 170 2 446 56,118 618 56,736 
Interest on long-term debt and other interest expense23,579 445 — 11,854 23,579 12,299 35,878 
Provision (benefit) for income taxes$9,021 619 198 (3,883)9,021 (3,066)5,955 
 For Six Months Ended June 30, 2023
 Water Utility ServicesReal Estate ServicesAll Other (1)SJW Group
 RegulatedNon-tariffedNon-tariffedNon-tariffedRegulatedNon-tariffedTotal
Operating revenue$285,797 5,522 2,863 — 285,797 8,385 294,182 
Operating expense231,545 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 amortization51,497 169 304 447 51,497 920 52,417 
Interest on long-term debt and other interest expense21,393 — — 10,776 21,393 10,776 32,169 
Provision (benefit) for income taxes$2,826 643 385 (4,288)2,826 (3,260)(434)
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(1)    The “All Other” category for the three and six months ended June 30, 2024 and 2023, includes the accounts of SJW Group, SJWNE LLC, CTWS and SJWTX Holdings, Inc. on a stand-alone basis.

SJW Group’s assets by segment are as follows:
June 30, 2024
December 31, 2023
Water Utility Services:
Regulated
$4,321,187 4,199,172 
Non-tariffed
43,032 43,532 
Total water utility services
4,364,219 4,242,704 
Real Estate Services
20,742 44,222 
All Other
54,466 58,141 
Total assets
$4,439,427 4,345,067 
Regulated$4,321,187 4,199,172 
Non-tariffed118,240 145,895 
Total assets$4,439,427 4,345,067