Segment and Non-Tariffed Business Reporting (Tables)

9 Months Ended

Sep. 30, 2019

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 Three Months Ended September 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	$	110,218	2,426	1,353	—		110,218	3,779		113,997
Operating expense	89,924		1,636	935	4,418		89,924	6,989		96,913
Operating income (loss)	20,294		790	418	(4,418	)	20,294	(3,210	)	17,084
Net income (loss)	10,964		555	304	(2,345	)	10,964	(1,486	)	9,478
Depreciation and amortization	14,712		111	299	—		14,712	410		15,122
Senior note and other interest expense	6,044		—	—	544		6,044	544		6,588
Income tax expense (benefit) in net income	2,912		216	95	(658	)	2,912	(347	)	2,565
Assets	$	1,556,049	5,899	46,160	414,274		1,556,049	466,333		2,022,382

	For Three Months Ended September 30, 2018
	Water Utility Services			Real Estate Services	All Other*		SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed		Regulated	Non-tariffed		Total
Operating revenue	$	121,009	2,403	1,441	—		121,009	3,844		124,853
Operating expense	87,230		1,623	934	9,238		87,230	11,795		99,025
Operating income (loss)	33,779		780	507	(9,238	)	33,779	(7,951	)	25,828
Net income (loss)	22,333		561	359	(7,465	)	22,333	(6,545	)	15,788
Depreciation and amortization	13,298		85	299	—		13,298	384		13,682
Senior note, mortgage and other interest expense	5,534		—	—	543		5,534	543		6,077
Income tax expense (benefit) in net income	5,910		218	113	(2,138	)	5,910	(1,807	)	4,103
Assets	$	1,480,726	4,577	47,469	4,096		1,480,726	56,142		1,536,868

	For Nine Months Ended September 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	$	285,138	5,418	4,088	—		285,138	9,506		294,644
Operating expense	226,073		3,833	2,834	10,441		226,073	17,108		243,181
Operating income (loss)	59,065		1,585	1,254	(10,441	)	59,065	(7,602	)	51,463
Net income (loss)	30,726		1,127	1,284	(4,248	)	30,726	(1,837	)	28,889
Depreciation and amortization	44,159		313	896	—		44,159	1,209		45,368
Senior note and other interest expense	17,434		—	—	1,659		17,434	1,659		19,093
Income tax expense (benefit) in net income	9,142		438	445	(1,223	)	9,142	(340	)	8,802
Assets	$	1,556,049	5,899	46,160	414,274		1,556,049	466,333		2,022,382

	For Nine Months Ended September 30, 2018
	Water Utility Services			Real Estate Services	All Other*		SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed		Regulated	Non-tariffed		Total
Operating revenue	$	289,160	5,718	4,103	—		289,160	9,821		298,981
Operating expense	219,573		3,789	2,674	16,987		219,573	23,450		243,023
Operating income (loss)	69,587		1,929	1,429	(16,987	)	69,587	(13,629	)	55,958
Net income (loss)	42,150		1,389	1,011	(14,606	)	42,150	(12,206	)	29,944
Depreciation and amortization	39,771		253	897	—		39,771	1,150		40,921
Senior note and other interest expense	16,582		—	—	1,631		16,582	1,631		18,213
Income tax expense (benefit) in net income	11,052		540	299	(4,300	)	11,052	(3,461	)	7,591
Assets	$	1,480,726	4,577	47,469	4,096		1,480,726	56,142		1,536,868

 *    The “All Other” category includes the accounts of SJW Group and Hydro Sub, Inc. on a stand-alone basis. For the three and nine months ended September 30, 2019, and 2018, Hydro Sub, Inc. had no recorded revenue or expenses and as of September 30, 2019, and 2018, held no assets and has incurred no liabilities.