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Segment Reporting
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
SJW Group’s single reportable segment provides water utility and utility-related services to its customers through SJW Group’s subsidiaries, SJWC, CWC, TWC, MWC, and Acequia, which are aggregated and referred to as “Water Utility Services.” Water Utility Services’ activities are water utility operations with both regulated and non-tariffed businesses. Other business activities that do not comprise separately reportable segments primarily include SJWC’s City of Cupertino service concession arrangement operations, property management and investment activity conducted by SJW Land Company and Chester Realty, Inc., contract water and sewer operations and other water-related services provided by NEWUS and are referred to as “Other Services.”
SJW Group’s operating segments have been determined based on information used by the chief operating decision maker. SJW Group’s chief operating decision maker (“CODM”) includes the Chairman, President, and Chief Executive Officer; the Chief Financial Officer and Treasurer; the Chief Operating Officer; the Senior Vice President and Chief Administrative Officer; and the Vice President and General Counsel. However, ultimate decision-making authority rests with the Chairman, President, and Chief Executive Officer. The CODM reviews financial information presented on a consolidated basis that is accompanied by certain disaggregated information about operating revenue, expenses, net income, and total assets. The CODM uses the net income to assess the financial performance of the segments and allocate resources (including employees, financial, or capital resources) in the budgeting and forecasting process.
Previously, SJW Group presented a separate reportable segment for Real Estate Services and also presented a disaggregation of regulated and non-tariffed activities within the Water Utility Services reportable segment. Considering the sale of the Tennessee properties, as discussed in Note 2, which were part of the Real Estate Services segment, management has updated its segment presentation and has recast the prior periods presented to conform with the current period presentation. Under the current presentation, the activities of Water Utility Services previously presented as “non-tariffed” are generally presented as “Other Services” along with the real estate activity. Certain allocated assets, such as goodwill, revenue and expenses have been included in the reportable segment amounts. Certain corporate costs and expenses are not allocated to Water Utility Services or Other Services and are shown separately to reconcile to the applicable consolidated amounts.
 For the year ended December 31, 2024
Reportable Segment
 Water Utility ServicesOther Services (1)
Unallocated Corporate (2)
Consolidated
Operating revenue$732,580 15,859 — 748,439 
Less:
Production expenses286,763 5,259 — 292,022 
Administrative and general97,420 2,632 5,778 105,830 
Maintenance29,249 2,052 — 31,301 
Property taxes and other non-income taxes35,223 317 388 35,928 
Depreciation and amortization111,709 253 893 112,855 
Interest on long-term debt and other interest expense47,485 521 23,384 71,390 
Provision (benefit) for income taxes17,134 1,569 (9,733)8,970 
Other (3)(920)191 (3,095)(3,824)
Net income (loss)$108,517 3,065 (17,615)93,967 
Capital expenditures$377,208 29 — 377,237 
 For the year ended December 31, 2023
Reportable Segment
 Water Utility ServicesOther Services (1)Unallocated Corporate (2)
Consolidated
Operating revenue$652,045 18,318 — 670,363 
Less:
Production expenses251,898 4,302 — 256,200 
Administrative and general93,255 2,777 2,624 98,656 
Maintenance23,972 1,757 — 25,729 
Property taxes and other non-income taxes33,469 926 80 34,475 
Depreciation and amortization104,329 646 893 105,868 
Interest on long-term debt and other interest expense42,743 329 23,072 66,144 
Provision (benefit) for income taxes11,293 2,213 (7,550)5,956 
Other (3)(4,279)(121)(3,252)(7,652)
Net income (loss)$95,365 5,489 (15,867)84,987 
Capital expenditures$288,627 24,244 — 312,871 
 For the year ended December 31, 2022
Reportable Segment
 Water Utility Services
Other Services (1)
Unallocated Corporate (2)
Consolidated
Operating revenue$603,000 17,698 — 620,698 
Less:
Production expenses228,806 3,984 — 232,790 
Administrative and general90,874 2,565 1,965 95,404 
Maintenance29,063 1,671 — 30,734 
Property taxes and other non-income taxes31,184 923 465 32,572 
Depreciation and amortization99,412 4,112 893 104,417 
Interest on long-term debt and other interest expense37,958 — 20,104 58,062 
(Gain) loss on sale of nonutility property(6,197)— — (6,197)
Provision (benefit) for income taxes12,756 1,161 (5,421)8,496 
Other (3)(6,524)(52)(2,832)(9,408)
Net income (loss)$85,668 3,334 (15,174)73,828 
Capital expenditures$241,719 631 — 242,350 
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(1)    The “Other Services” category includes the accounts of SJW Land Co, Chester Reality, Inc., SJWC’s Cupertino service concession arrangement operations, TWOS, TWR, and NEWUS, on a stand-alone basis.
(2)    The “Unallocated Corporate” category includes the accounts of SJW Group, SJWNE LLC, SJWTX Holdings, Inc., CTWS, NWU on a stand-alone basis.
(3)    Primarily comprised of pension non-service credit (cost) and items of miscellaneous non-operating income (expense).

SJW Group’s assets for the Water Utility Services reportable segment and all other are as follows as of December 31:
20242023
Water Utility Services (reportable segment)
$4,567,182 4,199,610 
Other Services25,053 87,316 
Unallocated Corporate66,074 58,141 
Total assets$4,658,309 4,345,067