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Segment Reporting | 3 Months Ended
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Mar. 31, 2025
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. 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. As previously disclosed, SJW Group updated its segment presentation in the fourth quarter of 2024. Accordingly, prior period information has been recast to conform with the current period presentation. The following tables set forth information relating to SJW Group's reportable segment and other business activities:
| For the three months ended March 31, 2025
| Reportable Segment |  |  |  |  |  |
| Water Utility Services |  | Other Services (1) |  | Unallocated Corporate (2) |  | Consolidated
Operating revenue | $ | 165,156 |  |  | 2,443 |  |  | — |  |  | 167,599 |
Less: |  |  |  |  |  |  |
Production expenses | 57,985 |  |  | 982 |  |  | — |  |  | 58,967 |
Administrative and general | 26,751 |  |  | 560 |  |  | 449 |  |  | 27,760 |
Maintenance | 7,003 |  |  | 496 |  |  | — |  |  | 7,499 |
Property taxes and other non-income taxes | 9,209 |  |  | (59) |  |  | 45 |  |  | 9,195 |
Depreciation and amortization | 28,032 |  |  | 27 |  |  | 223 |  |  | 28,282 |
Interest on long-term debt and other interest expense | 13,039 |  |  | — |  |  | 5,233 |  |  | 18,272 |
Provision (benefit) for income taxes | 5,306 |  |  | 226 |  |  | (2,061) |  |  | 3,471 |
Other (3) | (1,122) |  |  | (99) |  |  | (1,177) |  |  | (2,398) |
Net income (loss) | $ | 18,953 |  |  | 310 |  |  | (2,712) |  |  | 16,551 |
Capital expenditures | $ | 84,345 |  |  | — |  |  | — |  |  | 84,345 |
| For the three months ended March 31, 2024
| Reportable Segment |  |  |  |  |  |
| Water Utility Services |  | Other Services (1) |  | Unallocated Corporate (2) |  | Consolidated
Operating revenue | $ | 144,915 |  |  | 4,467 |  |  | — |  |  | 149,382 |
Less: |  |  |  |  |  |  |
Production expenses | 51,037 |  |  | 758 |  |  | (1) |  |  | 51,794 |
Administrative and general | 23,850 |  |  | 810 |  |  | 1,128 |  |  | 25,788 |
Maintenance | 6,243 |  |  | 444 |  |  | — |  |  | 6,687 |
Property taxes and other non-income taxes | 8,590 |  |  | 238 |  |  | 2 |  |  | 8,830 |
Depreciation and amortization | 28,061 |  |  | 86 |  |  | 223 |  |  | 28,370 |
Interest on long-term debt and other interest expense | 11,542 |  |  | 221 |  |  | 5,821 |  |  | 17,584 |
Provision (benefit) for income taxes | 3,696 |  |  | 584 |  |  | (2,049) |  |  | 2,231 |
Other (3) | (2,885) |  |  | (8) |  |  | (708) |  |  | (3,601) |
Net income (loss) | $ | 14,781 |  |  | 1,334 |  |  | (4,416) |  |  | 11,699 |
Capital expenditures | $ | 73,511 |  |  | — |  |  | — |  |  | 73,511 |
___________________________________ (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:
| March 31, 2025 |  | December 31, 2024
Water Utility Services (reportable segment) | $ | 4,633,239 |  |  | 4,567,182 |
Other Services | 27,841 |  |  | 25,053 |
Unallocated Corporate | 67,730 |  |  | 66,074 |
Total assets | $ | 4,728,810 |  |  | 4,658,309 |

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- Definition The entire disclosure for reporting segments including data and tables. 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