Segment and Non-Tariffed Businesses Reporting (Tables)

12 Months Ended

Dec. 31, 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, 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, 2020
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated (2)		Non- tariffed	Non- tariffed	Non- tariffed	Regulated	Non- tariffed	Total
Operating revenue	$	548,013	10,981	5,532	—	548,013	16,513	564,526
Operating expense	431,375		6,943	3,510	5,028	431,375	15,481	446,856
Operating income (loss)	116,638		4,038	2,022	(5,028)	116,638	1,032	117,670
Net income (loss)	69,245		4,099	1,455	(13,284)	69,245	(7,730)	61,515
Depreciation and amortization	86,758		442	1,186	893	86,758	2,521	89,279
Senior note and other interest expense	33,877		—	—	20,378	33,877	20,378	54,255
Income tax expense (benefit) in net income	16,563		998	467	(9,648)	16,563	(8,183)	8,380
Assets	3,197,626		8,869	44,405	60,565	3,197,626	113,839	3,311,465

	For the year ended December 31, 2019
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non- tariffed	Non- tariffed	Non- tariffed	Regulated	Non- tariffed	Total
Operating revenue	$	407,116	7,969	5,397	—	407,116	13,366	420,482
Operating expense	329,520		5,443	3,751	24,289	329,520	33,483	363,003
Operating income (loss)	77,596		2,526	1,646	(24,289)	77,596	(20,117)	57,479
Net income (loss)	42,691		2,019	1,623	(22,930)	42,691	(19,288)	23,403
Depreciation and amortization	63,775		420	1,196	201	63,775	1,817	65,592
Senior note and other interest expense	25,073		—	—	6,723	25,073	6,723	31,796
Income tax expense (benefit) in net income	8,382		708	486	(1,122)	8,382	72	8,454
Assets	3,016,846		5,507	46,778	63,339	3,016,846	115,624	3,132,470

	For the year ended December 31, 2018
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non- tariffed	Non- tariffed	Non- tariffed	Regulated	Non- tariffed	Total
Operating revenue	$	384,639	7,578	5,482	—	384,639	13,060	397,699
Operating expense	294,536		5,012	3,539	21,172	294,536	29,723	324,259
Operating income (loss)	90,103		2,566	1,943	(21,172)	90,103	(16,663)	73,440
Net income (loss)	53,181		1,848	885	(17,147)	53,181	(14,414)	38,767
Depreciation and amortization	53,067		338	1,196	—	53,067	1,534	54,601
Senior note and other interest expense	22,157		—	—	2,175	22,157	2,175	24,332
Income tax expense (benefit) in net income	14,826		719	903	(6,383)	14,826	(4,761)	10,065
Assets	1,492,954		4,489	46,517	412,429	1,492,954	463,435	1,956,389

____________________

(1)    The “All Other” category for the years ended December 31, 2020 and 2019, includes the accounts of SJW Group, SJWNE, LLC and CTWS, Inc. on a stand-alone basis. For the year ended December 31, 2018, the “All Other” category includes the accounts of SJW Group on a stand-alone basis.

(2)    As of December 31, 2020, 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.