Segment and Non-Tariffed Business Reporting (Tables)

6 Months Ended

Jun. 30, 2021

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, 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, 2021
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	148,237	2,684	1,320	—	148,237	4,004	152,241
Operating expense	115,572		1,942	881	1,207	115,572	4,030	119,602
Operating income (loss)	32,665		742	439	(1,207)	32,665	(26)	32,639
Net income (loss)	20,585		677	296	(783)	20,585	190	20,775
Depreciation and amortization	22,887		110	291	224	22,887	625	23,512
Interest on long-term debt and other interest expense	8,347		—	—	5,334	8,347	5,334	13,681
Provision (benefit) for income taxes	4,580		203	96	(1,573)	4,580	(1,274)	3,306
Assets	$	3,300,414	8,248	45,090	55,770	3,300,414	109,108	3,409,522


	For Three Months Ended June 30, 2020
	Water Utility Services			Real Estate Services	All Other (1)	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
Interest on long-term debt and other interest expense	8,289		—	—	4,891	8,289	4,891	13,180
Provision (benefit) for income taxes	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 Six Months Ended June 30, 2021
	Water Utility Services			Real Estate Services	All Other (1)	SJW Group
	Regulated		Non-tariffed	Non-tariffed	Non-tariffed	Regulated	Non-tariffed	Total
Operating revenue	$	259,633	4,729	2,664	—	259,633	7,393	267,026
Operating expense	214,050		3,311	1,762	2,185	214,050	7,258	221,308
Operating income (loss)	45,583		1,418	902	(2,185)	45,583	135	45,718
Net income (loss)	26,284		1,399	619	(4,911)	26,284	(2,893)	23,391
Depreciation and amortization	45,704		219	580	447	45,704	1,246	46,950
Interest on long-term debt and other interest expense	16,518		—	—	10,602	16,518	10,602	27,120
Provision (benefit) for income taxes	4,464		385	205	(2,644)	4,464	(2,054)	2,410
Assets	$	3,300,414	8,248	45,090	55,770	3,300,414	109,108	3,409,522


	For Six Months Ended June 30, 2020
	Water Utility Services			Real Estate Services	All Other (1)	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
Interest on long-term debt and other interest expense	16,463		—	—	10,001	16,463	10,001	26,464
Provision (benefit) for income taxes	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

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(1) The “All Other” category for the six months ended June 30, 2021 and June 30, 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis.

(2) As of June 30, 2021 and 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.