Segment and Non-Tariffed Business Reporting (Tables)

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

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, and 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, 2020
	Water Utility Services			Real Estate Services	All Other*		SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed		Regulated	Non-tariffed		Total
Operating revenue	$	143,072	2,693	1,444	—		143,072	4,137		147,209
Operating expense	107,185		1,759	850	1,345		107,185	3,954		111,139
Operating income (loss)	35,887		934	594	(1,345	)	35,887	183		36,070
Net income (loss)	22,236		881	443	(3,839	)	22,236	(2,515	)	19,721
Depreciation and amortization	22,123		108	298	224		22,123	630		22,753
Senior note and other interest expense	8,289		—	—	4,891		8,289	4,891		13,180
Income tax expense (benefit) in net income	5,449		260	124	(1,623	)	5,449	(1,239	)	4,210
Assets	$	3,079,118	9,913	44,889	76,057		3,079,118	130,859		3,209,977

	For Three Months Ended June 30, 2019
	Water Utility Services			Real Estate Services	All Other*		SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed		Regulated	Non-tariffed		Total
Operating revenue	$	99,773	1,823	1,369	—		99,773	3,192		102,965
Operating expense	75,564		1,356	1,008	3,066		75,564	5,430		80,994
Operating income (loss)	24,209		467	361	(3,066	)	24,209	(2,238	)	21,971
Net income (loss)	13,662		336	662	(1,122	)	13,662	(124	)	13,538
Depreciation and amortization	14,698		105	298	—		14,698	403		15,101
Senior note, mortgage and other interest expense	6,170		—	—	544		6,170	544		6,714
Income tax expense (benefit) in net income	4,154		130	220	(312	)	4,154	38		4,192
Assets	$	1,537,404	6,149	46,510	413,587		1,537,404	466,246		2,003,650

	For Six Months Ended June 30, 2020
	Water Utility Services			Real Estate Services	All Other*		SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed		Regulated	Non-tariffed		Total
Operating revenue	$	254,439	5,710	2,814	—		254,439	8,524		262,963
Operating expense	203,202		3,120	1,681	3,463		203,202	8,264		211,466
Operating income (loss)	51,237		2,590	1,133	(3,463	)	51,237	260		51,497
Net income (loss)	28,064		2,351	831	(9,108	)	28,064	(5,926	)	22,138
Depreciation and amortization	42,872		216	600	447		42,872	1,263		44,135
Senior note and other interest expense	16,463		—	—	10,001		16,463	10,001		26,464
Income tax expense (benefit) in net income	6,651		730	256	(2,989	)	6,651	(2,003	)	4,648
Assets	$	3,079,118	9,913	44,889	76,057		3,079,118	130,859		3,209,977

	For Six Months Ended June 30, 2019
	Water Utility Services			Real Estate Services	All Other*		SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed		Regulated	Non-tariffed		Total
Operating revenue	$	174,920	2,992	2,735	—		174,920	5,727		180,647
Operating expense	136,149		2,197	1,899	6,023		136,149	10,119		146,268
Operating income (loss)	38,771		795	836	(6,023	)	38,771	(4,392	)	34,379
Net income (loss)	19,762		572	980	(1,903	)	19,762	(351	)	19,411
Depreciation and amortization	29,447		202	597	—		29,447	799		30,246
Senior note and other interest expense	11,390		—	—	1,115		11,390	1,115		12,505
Income tax expense (benefit) in net income	6,230		222	350	(565	)	6,230	7		6,237
Assets	$	1,537,404	6,149	46,510	413,587		1,537,404	466,246		2,003,650

 * The “All Other” category for the six months ended June 30, 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis. For the three months ended June 30, 2019, the “All Other” category includes the accounts of SJW Group and Hydro Sub, Inc. on a stand-alone basis. For the three months ended June 30, 2019, Hydro Sub, Inc. had no recorded revenue or expenses and as of June 30, 2019 held no assets and incurred no liabilities. Hydro Sub. Inc. was a subsidiary created solely to facilitate the merger with CTWS and was dissolved following the completion of merger in October 2019.