SJW (SJW) 10-Q 1 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	6 Months Ended
	Jun. 30, 2016	Jul. 22, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	SJW CORP
Entity Central Index Key	766,829
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		20,442,128

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Statement [Abstract]
OPERATING REVENUE	$ 86,944	$ 72,402	$ 148,056	$ 134,514
Production Expenses:
Purchased water	14,485	16,002	24,182	25,286
Power	1,614	1,528	2,851	2,700
Groundwater extraction charges	8,312	6,197	14,760	14,133
Other production expenses	3,272	3,065	6,504	6,062
Total production expenses	27,683	26,792	48,297	48,181
Administrative and general	11,536	11,464	23,241	22,760
Maintenance	4,054	3,844	7,865	7,212
Property taxes and other non-income taxes	2,684	2,890	5,902	5,985
Depreciation and amortization	11,187	10,202	22,370	20,361
Total operating expense	57,144	55,192	107,675	104,499
OPERATING INCOME	29,800	17,210	40,381	30,015
OTHER (EXPENSE) INCOME:
Interest on long-term debt	(5,007)	(5,299)	(10,046)	(10,638)
Mortgage and other interest expense	(462)	(319)	(858)	(632)
Gain on sale of California Water Service Group stock	3,197	0	3,197	0
Dividend income	8	44	53	87
Other, net	150	230	459	523
Income before income taxes	27,686	11,866	33,186	19,355
Provision for income taxes	10,911	4,405	13,033	7,199
NET INCOME	16,775	7,461	20,153	12,156
Other comprehensive income (loss), net of tax:
Unrealized gain (loss) on investment	487	(255)	1,017	(270)
Reclassification adjustment for gain realized on sale of investments	(1,742)	0	(1,742)	0
COMPREHENSIVE INCOME	$ 15,520	$ 7,206	$ 19,428	$ 11,886
EARNINGS PER SHARE
Basic (usd per share)	$ 0.82	$ 0.37	$ 0.99	$ 0.60
Diluted (usd per share)	0.82	0.36	0.98	0.59
DIVIDENDS PER SHARE (usd per share)	$ 0.20	$ 0.20	$ 0.41	$ 0.39
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (shares)	20,437,612	20,357,068	20,425,678	20,342,064
Diluted (shares)	20,578,585	20,501,437	20,569,790	20,490,938

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Utility plant:
Land	$ 17,930	$ 17,853
Depreciable plant and equipment	1,495,627	1,438,321
Construction in progress	64,373	45,573
Intangible assets	23,906	22,675
Property, Plant and Equipment, Gross	1,601,836	1,524,422
Less accumulated depreciation and amortization	509,244	487,659
Public Utilities, Property, Plant and Equipment, Net	1,092,592	1,036,763
Real estate investments	62,082	74,641
Less accumulated depreciation and amortization	11,090	13,207
Total	50,992	61,434
CURRENT ASSETS:
Cash and cash equivalents	12,518	5,239
Accounts receivable:
Customers, net of allowances for uncollectible accounts	17,262	16,390
Income tax	4,505	10,852
Other	1,699	2,192
Accrued unbilled utility revenue	24,575	17,417
Long-lived assets held-for-sale	9,907	0
Current regulatory assets, net	17,722	16,542
Other current assets	4,526	4,744
Assets, Current	92,714	73,376
OTHER ASSETS:
Investment in California Water Service Group	3,493	6,030
Net regulatory assets, less current portion	151,619	152,021
Other	7,927	7,701
Assets, Noncurrent	163,039	165,752
Assets	1,399,337	1,337,325
Shareholders' equity:
Common stock, $0.521 par value; authorized 36,000,000 shares; issued and outstanding 20,442,128 shares on June 30, 2016 and 20,381,949 on December 31, 2015	10,648	10,616
Additional paid-in capital	69,748	68,636
Retained earnings	314,040	302,220
Accumulated other comprehensive income	1,586	2,311
Total shareholders' equity	396,022	383,783
Long-term debt, less current portion	364,172	377,187
Capitalization, Long-term Debt and Equity	760,194	760,970
CURRENT LIABILITIES:
Line of credit	55,925	34,600
Current portion of long-term debt	11,621	3,491
Accrued groundwater extraction charges, purchased water and power	10,716	7,163
Accounts payable	23,768	16,196
Accrued interest	6,200	6,193
Accrued property taxes and other non-income taxes	827	1,622
Accrued payroll	4,440	4,203
Other current liabilities	6,585	6,155
Liabilities, Current	120,082	79,623
DEFERRED INCOME TAXES	208,407	198,775
ADVANCES FOR CONSTRUCTION	80,048	76,572
CONTRIBUTIONS IN AID OF CONSTRUCTION	146,526	141,194
POSTRETIREMENT BENEFIT PLANS	73,078	70,230
OTHER NONCURRENT LIABILITIES	11,002	9,961
COMMITMENTS AND CONTINGENCIES	0	0
Liabilities and Equity	$ 1,399,337	$ 1,337,325

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Common stock, par value (usd per share)	$ 0.521	$ 0.521
Common stock, shares authorized (shares)	36,000,000	36,000,000
Common stock, shares issued (shares)	20,442,128	20,381,949
Common stock, shares outstanding (shares)	20,442,128	20,381,949

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
OPERATING ACTIVITIES:
Net income	$ 20,153	$ 12,156
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	23,204	21,152
Deferred income taxes	10,049	2,170
Share-based compensation	852	761
Gain on sale of California Water Service Group stock	(3,197)	0
Changes in operating assets and liabilities:
Accounts receivable and accrued unbilled utility revenue	(7,489)	(3,340)
Accounts payable and other current liabilities	(1,012)	92
Accrued groundwater extraction charges, purchased water and power	3,553	2,569
Tax receivable and accrued taxes	6,141	4,741
Postretirement benefits	2,848	2,641
Regulatory assets and liability related to balancing and memorandum accounts	(780)	4,190
Other changes, net	552	(2,114)
NET CASH PROVIDED BY OPERATING ACTIVITIES	54,874	45,018
INVESTING ACTIVITIES:
Company-funded	(62,859)	(37,897)
Contributions in aid of construction	(3,286)	(6,151)
Additions to real estate investments	(248)	(99)
Payments for business/asset acquisition and water rights	(1,060)	(991)
Payments to retire utility plant, net of salvage	(808)	(2,532)
Proceeds from sale of California Water Service Group stock	4,510	0
NET CASH USED IN INVESTING ACTIVITIES	(63,751)	(47,670)
FINANCING ACTIVITIES:
Borrowings from line of credit	33,875	41,900
Repayments of line of credit	(12,550)	(34,900)
Repayments of long-term borrowings	(4,885)	(314)
Debt issuance costs	(249)	0
Dividends paid	(8,274)	(7,936)
Employee stock purchase plan proceeds	451	433
Tax benefits realized from restricted and deferred stock units	202	634
Receipts of advances and contributions in aid of construction	8,750	6,797
Refunds of advances for construction	(1,164)	(1,123)
NET CASH PROVIDED BY FINANCING ACTIVITIES	16,156	5,491
NET CHANGE IN CASH AND CASH EQUIVALENTS	7,279	2,839
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	5,239	2,399
CASH AND CASH EQUIVALENTS, END OF PERIOD	12,518	5,238
Cash paid (received) during the period for:
Interest	11,943	11,905
Income taxes	(3,783)	(448)
Supplemental disclosure of non-cash activities:
Increase in accrued payables for construction costs capitalized	9,061	5,842
Utility property installed by developers	$ 3,907	$ 460

General

General	6 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL	General In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting only of normal, recurring adjustments) necessary for a fair presentation of the results for the interim periods. The unaudited interim financial information has been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in accordance with the instructions for Form 10-Q and Rule 10-01 of Regulation S-X promulgated by the Securities and Exchange Commission (the “SEC”). The Notes to Consolidated Financial Statements in SJW Corp.'s 2015 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements. In February 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-02, “Consolidation” which modifies the evaluation of whether limited partnerships and similar legal entities are variable or voting interest entities, eliminates the presumption that the general partner should consolidate a limited partnership, modifies the consolidation analysis for reporting entities that are involved in variable interest entities, particularly those that have fee arrangements and related party relationships, and provides a scope exception from consolidation guidance for reporting entities with interests in legal entities that operate as registered money market funds. ASU 2015-02 became effective for SJW Corp. in the first quarter of 2016. The adoption of ASU 2015-02 did not have a material impact on our consolidated financial statements. Water sales are seasonal in nature and influenced by weather conditions. The timing of precipitation and climatic conditions can cause seasonal water consumption by customers to vary significantly. Due to the seasonal nature of the water business, the operating results for interim periods are not indicative of the operating results for a 12-month period. Revenue is generally higher in the warm, dry summer months when water usage and sales are greater, and lower in the winter months when cooler temperatures and increased rainfall curtail water usage and sales. In response to the ongoing drought in California, on November 13, 2015, Governor Edmund Brown Jr. issued Executive Order B-36-15 to bolster the state's drought response. On November 24, 2015, the Santa Clara Valley Water District (“SCVWD”) extended their call for 30% conservation and restriction on outdoor watering of ornamental landscapes two days a week through June 30, 2016. On February 2, 2016, the State Water Board adopted an extended and revised emergency regulation to ensure that urban water conservation continues through October 2016. On May 9, 2016 Governor Brown issued an executive order to build on temporary statewide emergency water restrictions and to establish longer term water conservation measures, including permanent monthly water use reporting, new permanent water use standards in California communities and bans on clearly wasteful practices. On May 18, 2016, the State Water Board adopted a new approach to the water conservation regulation and replaced the prior percentage reduction-based water conservation standard with the new approach for ensuring at least a three year supply of water based on local conditions. On June 14, 2016, the SCVWD reduced its conservation target from 30% to 20% and also increased the number of outdoor watering days from two to three effective July 1, 2016 through January 31, 2017. Effective June 15, 2015, San Jose Water Company was authorized by the California Public Utilities Commission (“CPUC”) to activate Stage 3 of Tariff Rule 14.1 which is a water shortage contingency plan with mandatory water usage reductions and drought surcharges. Tariff Rule 14.1 focuses primarily on restrictions of outdoor water use which accounts for 50% of a typical customer's water usage. On June 24, 2016, San Jose Water Company filed with the CPUC to amend its water shortage contingency plan with mandatory water usage reductions and drought surcharges to reflect the SCVWD's changes. This request was approved by the CPUC with an effective date of July 1. The drought surcharges are not recorded in revenue. Rather, they are recorded in a regulatory liability account which has been authorized by the CPUC to track lost revenues from conservation. The amount recorded in this surcharge account is being used to offset future rate increases that would otherwise be necessary to recover lost revenue due to drought conservation efforts. As of June 30, 2016 , San Jose Water Company had accumulated a balance of approximately $1,716 in the drought surcharge account. San Jose Water Company is continually working to remain in compliance with the various drought rules and regulations and is also working with local governments as well as the SCVWD to communicate consistent messages to the public about use restrictions and related matters because of the ongoing drought. Effective March 31, 2014, San Jose Water Company received approval from the CPUC to institute a Mandatory Conservation Revenue Adjustment Memorandum Account. This account was subsequently replaced with a Water Conservation Memorandum Account (“WCMA”). The WCMA allows San Jose Water Company to track lost revenue associated with reduced sales due to the ongoing drought and the associated calls for water use reduction from the SCVWD. San Jose Water Company records the lost revenue captured in the WCMA regulatory accounts once the revenue recognition requirements of FASB ASU Topic 980 - “Regulated Operations,” subtopic 605-25 are met. For further discussion, please see Note 8 and Note 9. Basic earnings per share is calculated using income available to common shareholders, divided by the weighted average number of shares outstanding during the period. Diluted earnings per share is calculated using income available to common shareholders divided by the weighted average number of shares of common stock including both shares outstanding and shares potentially issuable in connection with deferred restricted common stock awards under SJW Corp.'s Long-Term Incentive Plan (as amended, the “Incentive Plan”) and shares potentially issuable under the 2014 Employee Stock Purchase Plan (“ESPP”). For the three months ended June 30, 2016 and 2015 , 2,470 and 1,321 anti-dilutive restricted common stock units were excluded from the dilutive earnings per share calculation, respectively. For the six months ended June 30, 2016 and 2015 , 4,087 and 1,439 anti-dilutive restricted common stock units were excluded from the dilutive earnings per share calculation, respectively. A portion of depreciation expense is allocated to administrative and general expense. For the three months ended June 30, 2016 and 2015 , the amounts allocated to administrative and general expense were $422 and $392 , respectively. For the six months ended June 30, 2016 and 2015 , the amounts allocated to administrative and general expense were $834 and $791 , respectively.

Equity Plans

Equity Plans	6 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
EQUITY PLANS	Equity Plans SJW Corp. accounts for share-based compensation based on the grant date fair value of the awards issued to employees in accordance with FASB ASC Topic 718 - “Compensation - Stock Compensation,” which requires the measurement and recognition of compensation expense based on the estimated fair value for all share-based payment awards. The Incentive Plan allows SJW Corp. to provide employees, non-employee board members or the board of directors of any parent or subsidiary, consultants, and other independent advisors who provide services to the company or any parent or subsidiary the opportunity to acquire an equity interest in SJW Corp. The types of awards included in the Incentive Plan are restricted stock awards, restricted stock units, performance shares, or other share-based awards. As of June 30, 2016 , the remaining number of shares available under the Incentive Plan was 993,954 , and an additional 230,182 shares were issuable under outstanding restricted stock units and deferred restricted stock units. In addition, shares are issued to employees under the company's ESPP. Stock compensation costs charged to income are recognized on a straight-line basis over the requisite service period. A summary of compensation costs charged to income, proceeds from the exercise of stock options and similar instruments, and the tax benefit realized from stock options and similar instruments exercised, that were recorded to additional paid-in capital and common stock, by award type, are presented below for the three and six months ended June 30, 2016 and 2015 . Three months ended June 30, Six months ended June 30, 2016 2015 2016 2015 Adjustments to additional paid-in capital and common stock for: Compensation costs charged to income: ESPP $ — — $ 79 76 Restricted stock and deferred restricted stock 379 362 773 685 Total compensation costs charged to income $ 379 362 $ 852 761 Excess tax benefits realized from stock issuance: Restricted stock and deferred restricted stock $ 94 108 $ 202 634 Total excess tax benefits realized from stock issuance $ 94 108 $ 202 634 Proceeds from ESPP and similar instruments: ESPP $ — — $ 451 433 Total proceeds from the ESPP and similar instruments $ — — $ 451 433 Stock, Restricted Stock and Deferred Restricted Stock On January 4, 2016 , restricted stock units covering an aggregate of 17,835 shares of common stock of SJW Corp. were granted to certain officers of SJW Corp. and its subsidiaries. The units vest in three equal successive installments upon completion of each year of service with no dividend equivalent rights. Share-based compensation expense of $27.02 per unit which is based on the award grant date fair value is being recognized over the service period beginning in 2016. On January 26, 2016 , certain officers of SJW Corp. were granted performance-based restricted stock units covering an aggregate target number of SJW Corp.'s shares of common stock equal to 12,473 that will vest based on the actual attainment of specified performance goals measured for the 2016 calendar year and continued service through December 31, 2016. The number of shares issuable under the awards, ranging between 0% to 150% of the target number of shares, is based on the level of actual attainment of specified performance goals. The units do not include dividend equivalent rights. The awards have no market conditions and the share-based compensation expense of $29.46 per unit which is based on the award grant date fair value is being recognized assuming the performance goals will be attained. As of June 30, 2016 , management believes that the performance goals will be met. On April 27, 2016 , restricted stock units covering an aggregate of 7,656 shares of common stock of SJW Corp. were granted to the non-employee board members of SJW Corp. The units vest upon continuous board service through the day immediately preceding the date of the next annual shareholder meeting with no dividend equivalent rights. Share-based compensation expense of $35.79 per unit which is based on the award grant date fair value is being recognized over the service period beginning in 2016. As of June 30, 2016 , the total unrecognized compensation costs related to restricted and deferred restricted stock plans was $1,653 . This cost is expected to be recognized over a remaining weighted average period of 1.10 years. Employee Stock Purchase Plan The ESPP allows eligible employees to purchase shares of SJW Corp.'s common stock at 85% of the fair value of shares on the purchase date. Under the ESPP, employees can designate up to a maximum of 10% of their base compensation for the purchase of shares of common stock, subject to certain restrictions. A total of 400,000 shares of common stock have been reserved for issuance under the ESPP. After considering estimated employee terminations or withdrawals from the plan before the purchase date, SJW Corp.'s recorded expenses were $47 and $87 for the three and six months ended June 30, 2016 , respectively, and $43 and $82 for the three and six months ended June 30, 2015 , respectively, related to the ESPP. The total unrecognized compensation costs related to the semi-annual offering period that ends July 29, 2016 for the ESPP is approximately $15 . This cost is expected to be recognized during the third quarter of 2016.

Real Estate Investments

Real Estate Investments	6 Months Ended
	Jun. 30, 2016
Real Estate Investments, Net [Abstract]
REAL ESTATE INVESTMENTS	Real Estate Investments The major components of real estate investments as of June 30, 2016 and December 31, 2015 are as follows: June 30, December 31, Land $ 15,233 17,297 Buildings and improvements 46,700 57,015 Intangibles 149 329 Subtotal 62,082 74,641 Less: accumulated depreciation and amortization 11,090 13,207 Total $ 50,992 61,434 Depreciation and amortization is computed using the straight-line method over the estimated life of the respective assets, ranging from 5 to 39 years . In 2015, SJW Land Company was notified by the Arizona Department of Transportation (“ADOT”) that in order to achieve their goals of developing a new freeway extension, they, in conjunction with the Federal Highway Commission, would be exercising their powers of eminent domain for SJW Land Company's warehouse building located in Phoenix, Arizona. During the second quarter of 2016, management negotiated a settlement value with ADOT. Final settlement is expected by the end of 2016. The company has reclassified the Arizona property as held-for-sale in the accompanying Condensed Consolidated Balance Sheets as of June 30, 2016 . Reclassification to held-for-sale represents a change in circumstances in the intended use of such facility and as such, the company has reviewed the asset for impairment. SJW Corp. performed a recoverability test of estimated sales proceeds less cost to sell the property in accordance with FASB ASC Topic 360 - “Property, Plant and Equipment.” As a result of this recoverability test, SJW Corp. determined that the carrying value was recoverable and no impairment exists. The mortgage loan for the Arizona warehouse building was due on July 1, 2016. SJW Land Company paid off the remaining loan balance of $2,938 on June 30, 2016. The Arizona warehouse building is included in SJW Corp.'s “Real Estate Services” reportable segment as disclosed in Note 5. Prior to reclassification of the property as held-for-sale, depreciation expense on the building was $68 and $135 for the three and six months ended June 30, 2016. The following represents the major components of the Arizona warehouse building recorded in long-lived assets held-for-sale on SJW Corp.'s condensed consolidated balance sheets as of June 30, 2016 : June 30, 2016 Land $ 2,064 Buildings and improvements 10,563 Subtotal 12,627 Less: accumulated depreciation and amortization 2,720 Total $ 9,907

Defined Benefit Plan

Defined Benefit Plan	6 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
DEFINED BENEFIT PLAN	Defined Benefit Plan San Jose Water Company sponsors a noncontributory defined benefit pension plan for its eligible employees. Employees hired before March 31, 2008 are entitled to receive retirement benefits using a formula based on the employee's three highest years of compensation (whether or not consecutive). For employees hired on or after March 31, 2008, benefits are determined using a cash balance formula based on compensation credits and interest credits for each employee. Officers hired before March 31, 2008 are eligible to receive additional retirement benefits under the Executive Supplemental Retirement Plan, and officers hired on or after March 31, 2008 are eligible to receive additional retirement benefits under the Cash Balance Executive Supplemental Retirement Plan. Both plans are non-qualified plans in which only officers and other designated members of management may participate. San Jose Water Company also provides health care and life insurance benefits for retired employees under the San Jose Water Company Social Welfare Plan. The components of net periodic benefit costs for San Jose Water Company's pension plan, its Executive Supplemental Retirement Plan, Cash Balance Executive Supplemental Retirement Plan and Social Welfare Plan for the three and six months ended June 30, 2016 and 2015 are as follows: Three months ended June 30, Six months ended June 30, 2016 2015 2016 2015 Service cost $ 1,249 1,363 $ 2,490 2,726 Interest cost 1,858 1,711 3,736 3,423 Other cost 1,091 1,192 2,201 2,384 Expected return on assets (1,893 ) (1,817 ) (3,788 ) (3,633 ) $ 2,305 2,449 $ 4,639 4,900 The following tables summarize the fair values of plan assets by major categories as of June 30, 2016 and December 31, 2015 : Fair Value Measurements at June 30, 2016 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Benchmark Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 5,084 $ 5,084 $ — $ — Actively Managed (a): All Cap Equity Russell 3000 Value 4,573 4,545 28 — U.S. Large Cap Equity Russell 1000, Russell 1000 Growth, Russell 1000 Value 36,908 36,908 — — U.S. Mid Cap Equity Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value 6,509 6,509 — — U.S. Small Cap Equity Russell 2000, Russell 2000 Growth, Russell 2000 Value 5,629 5,629 — — Non-U.S. Large Cap Equity MSCI EAFE 4,661 4,661 — — REIT NAREIT - Equity REIT'S 5,989 — 5,989 — Fixed Income (b) (b) 42,038 — 42,038 — Total $ 111,391 $ 63,336 $ 48,055 $ — The Plan has a current target allocation of 55% invested in a diversified array of equity securities to provide long-term capital appreciation and 45% invested in a diversified array of fixed income securities and cash to provide preservation of capital plus generation of income. (a) Actively managed portfolio of securities with the goal to exceed the stated benchmark performance. (b) Actively managed portfolio of fixed income securities with the goal to exceed the Barclays 1-5 Year Government/Credit, Barclays Intermediate Government/Credit, and Merrill Lynch Preferred Stock Fixed Rate. Fair Value Measurements at December 31, 2015 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Benchmark Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 9,500 $ 9,500 $ — $ — Actively Managed (a): All Cap Equity Russell 3000 Vaue 4,067 4,041 26 — U.S. Large Cap Equity Russell 1000, Russell 1000 Growth, Russell 1000 Value 36,010 36,010 — — U.S. Mid Cap Equity Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value 5,886 5,886 — — U.S. Small Cap Equity Russell 2000, Russell 2000 Growth, Russell 2000 Value 5,188 5,188 — — Non-U.S. Large Cap Equity MSCI EAFE 4,804 4,804 — — REIT NAREIT - Equity REIT'S 5,346 — 5,346 — Fixed Income (b) (b) 38,614 — 38,614 — Total $ 109,415 $ 65,429 $ 43,986 $ — The Plan has a current target allocation of 55% invested in a diversified array of equity securities to provide long-term capital appreciation and 45% invested in a diversified array of fixed income securities and cash to provide preservation of capital plus generation of income. (a) Actively managed portfolio of securities with the goal to exceed the stated benchmark performance. (b) Actively managed portfolio of fixed income securities with the goal to exceed the Barclays 1-5 Year Government/Credit, Barclays Intermediate Government/Credit, and Merrill Lynch Preferred Stock Fixed Rate. In 2016 , San Jose Water Company expects to make required and discretionary cash contributions of up to $8,613 to the pension plans and Social Welfare Plan. For the three and six months ended June 30, 2016 , $1,380 has been contributed to the pension plans and Social Welfare Plan.

Segment and Nonregulated Busine

Segment and Nonregulated Business Reporting	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
SEGMENT AND NONREGULATED BUSINESS REPORTING	Segment and Non-Tariffed Business Reporting SJW Corp. is a holding company with five subsidiaries: (i) San Jose Water Company, a water utility which operates both regulated and non-tariffed businesses, (ii) SJW Land Company and its consolidated variable interest entity, 444 West Santa Clara Street, L.P., which operate commercial building rentals, (iii) SJWTX, Inc. which is doing business as Canyon Lake Water Service Company (“CLWSC”), a regulated water utility located in Canyon Lake, Texas, and its consolidated non-tariffed variable interest entity, Acequia Water Supply Corporation, (iv) Texas Water Alliance Limited, a non-tariffed water utility operation which has acquired permits and leases necessary to develop a water supply project in Texas, and (v) SJW Group, Inc., a Delaware corporation formed in March 2015 for the sole purpose of effectuating a change in the state of incorporation of SJW Corp. from California to Delaware. The CPUC and Public Utilities Commission of Texas (“PUCT”) issued a decision authorizing the reincorporation on May 26, 2016 and March 24, 2016, respectively. We intend to cause the reincorporation to become effective in the second half of 2016, subject to the completion of certain legal formalities, including obtaining required consents by certain third parties. In accordance with FASB ASC Topic 280 – “Segment Reporting,” SJW Corp. has determined that it has two reportable business segments. The first segment is that of providing water utility and utility-related services to its customers through SJW Corp.'s subsidiaries, San Jose Water Company, Canyon Lake Water Service Company, and Texas Water Alliance Limited, together referred to as “Water Utility Services.” The second segment is property management and investment activity conducted by SJW Land Company, referred to as “Real Estate Services.” SJW Corp.'s reportable segments have been determined based on information used by the chief operating decision maker. SJW Corp.'s chief operating decision maker includes the Chairman, President and Chief Executive Officer, and his senior staff. The senior staff reviews financial information presented on a consolidated basis that is accompanied by disaggregated information about operating revenue, net income and total assets, by subsidiaries. The tables below set forth information relating to SJW Corp.'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 Corp. not included in the reportable segments is included in the “All Other” category. For Three Months Ended June 30, 2016 Water Utility Services Real Estate Services All Other* SJW Corp. Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 83,746 1,542 1,656 — 83,746 3,198 86,944 Operating expense 54,667 1,038 1,021 418 54,667 2,477 57,144 Operating income (loss) 29,079 504 635 (418 ) 29,079 721 29,800 Net income (loss) 15,023 214 178 1,360 15,023 1,752 16,775 Depreciation and amortization 10,676 118 393 — 10,676 511 11,187 Senior note, mortgage and other interest expense 4,655 — 240 574 4,655 814 5,469 Income tax expense (benefit) in net income 9,705 168 107 931 9,705 1,206 10,911 Assets $ 1,314,565 18,976 64,867 929 1,314,565 84,772 1,399,337 For Three Months Ended June 30, 2015 Water Utility Services Real Estate Services All Other* SJW Corp. Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 69,011 1,588 1,803 — 69,011 3,391 72,402 Operating expense 52,555 1,343 1,003 291 52,555 2,637 55,192 Operating income (loss) 16,456 245 800 (291 ) 16,456 754 17,210 Net income (loss) 7,556 55 272 (422 ) 7,556 (95 ) 7,461 Depreciation and amortization 9,693 121 388 — 9,693 509 10,202 Senior note, mortgage and other interest expense 4,814 — 255 549 4,814 804 5,618 Income tax expense (benefit) in net income 4,457 93 163 (308 ) 4,457 (52 ) 4,405 Assets $ 1,205,819 18,611 67,066 4,361 1,205,819 90,038 1,295,857 For Six Months Ended June 30, 2016 Water Utility Services Real Estate Services All Other* SJW Corp. Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 141,887 2,746 3,423 — 141,887 6,169 148,056 Operating expense 102,788 1,920 2,053 914 102,788 4,887 107,675 Operating income (loss) 39,099 826 1,370 (914 ) 39,099 1,282 40,381 Net income (loss) 18,594 319 431 809 18,594 1,559 20,153 Depreciation and amortization 21,349 234 787 — 21,349 1,021 22,370 Senior note, mortgage and other interest expense 9,281 — 490 1,133 9,281 1,623 10,904 Income tax expense (benefit) in net income 11,977 274 248 534 11,977 1,056 13,033 Assets $ 1,314,565 18,976 64,867 929 1,314,565 84,772 1,399,337 For Six Months Ended June 30, 2015 Water Utility Services Real Estate Services All Other* SJW Corp. Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 127,898 3,035 3,581 — 127,898 6,616 134,514 Operating expense 99,477 2,305 2,027 690 99,477 5,022 104,499 Operating income (loss) 28,421 730 1,554 (690 ) 28,421 1,594 30,015 Net income (loss) 12,257 273 532 (906 ) 12,257 (101 ) 12,156 Depreciation and amortization 19,372 211 778 — 19,372 989 20,361 Senior note, mortgage and other interest expense 9,644 — 510 1,116 9,644 1,626 11,270 Income tax expense (benefit) in net income 7,275 275 308 (659 ) 7,275 (76 ) 7,199 Assets $ 1,205,819 18,611 67,066 4,361 1,205,819 90,038 1,295,857 * The “All Other” category includes the accounts of SJW Corp. on a stand-alone basis and SJW Group, Inc. For the three and six months ended June 30, 2016 and 2015 , SJW Group, Inc. had no revenue or expenses recorded and held no assets as of June 30, 2016 .

Long-Term Liabilities and Bank

Long-Term Liabilities and Bank Borrowings	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Long-Term Liabilities and Bank Borrowings	Long-Term Liabilities and Bank Borrowings SJW Corp.'s contractual obligations and commitments include senior notes, mortgages and other obligations. San Jose Water Company, a subsidiary of SJW Corp., has received advance deposit payments from its customers on certain construction projects. Refunds of the advance deposit payments constitute an obligation of San Jose Water Company solely. In April 2015, the FASB issued Accounting Standards Update ASU 2015-03, “Interest — Simplifying the Presentation of Debt Issuance Costs” which became effective for SJW Corp. during the first quarter of 2016. ASU 2015-03 changes the presentation of debt issuance costs for term debt in the balance sheet by requiring the debt issuance costs to be presented as a direct deduction from the related debt liability, rather than recorded as an asset. In August 2015, ASU 2015-15, “Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements,” was issued to provide clarification to ASU 2015-03. The standard specifies that the SEC would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. This standard required application on a retrospective basis. Upon adoption of the standard, SJW Corp. reclassified the presentation of debt issuance costs totaling $3,561 and $3,638 which was originally included in unamortized debt issuance, broker and reacquisition costs against its long-term debt on the Consolidated Balance Sheets as of June 30, 2016 and December 31, 2015 , respectively. There was no impact from adopting the new standard on SJW Corp.'s Consolidated Statements of Comprehensive Income, Changes in Shareholders' Equity, and Cash Flows for the six months ended June 30, 2016 and year ended December 31, 2015 . On June 1, 2016, San Jose Water Company entered into a $125,000 credit agreement (the “Credit Agreement”) with JPMorgan Chase Bank, N.A., as the lender (the “Lender”). The Credit Agreement provides an unsecured credit facility with a letter of credit sublimit of $10,000 . Proceeds of borrowings under the Credit Agreement may be used to refinance existing debt, for working capital, and for general corporate purposes. The Credit Agreement has a maturity date of June 1, 2021. The Credit Agreement contains customary representations, warranties and events of default, as well as certain restrictive covenants customary for facilities of this type, including restrictions on indebtedness, liens, acquisitions and investments, restricted payments, asset sales, and fundamental changes. The Credit Agreement also includes certain financial covenants that require the Company to maintain a maximum funded debt to capitalization ratio and a minimum interest coverage ratio. On June 1, 2016, the company entered into a fourth amendment to San Jose Water Company’s existing $85,000 credit agreement, dated as of March 1, 2012, as amended from time to time (the “WF Credit Agreement”) with Wells Fargo Bank, National Association (“Wells Fargo”) thereby reducing the maximum principal amount available under such line of credit to $3,060 . Pursuant to such amendment, no further borrowing is permitted under the WF Credit Agreement and the WF Credit Agreement will remain outstanding for the sole purpose of reimbursing Wells Fargo for any draws against outstanding letters of credit totaling $3,000 for the California Department of Water Resources' Safe Drinking Water State Revolving Fund (“SDWSRF”) loans and related fees until such letters of credit are replaced or terminated. All outstanding borrowings under the WF Credit Agreement have been paid off as of June 30, 2016 . Under both the Credit Agreement and the WF Credit Agreement total borrowings shall not exceed $125,000 . On June 29, 2016, San Jose Water Company paid off the SDWSRF loans' remaining balance of $1,823 which had a maturity date in 2027. On June 1, 2016, SJW Corp. and SJW Land Company (collectively, the “Borrowers”), entered into a $15,000 credit agreement with the Lender (the “SJW Corp. Credit Agreement”), which provides an unsecured credit facility to the Borrowers with a letter of credit sublimit of $5,000 . The SJW Corp. Credit Agreement matures on June 1, 2021. Borrowings under the SJW Corp. Credit Agreement bear interest under the same terms and conditions as those in the Credit Agreement. The SJW Corp. Credit Agreement replaced the then outstanding $15,000 credit agreement, dated March 1, 2012, as amended from time to time, between the Borrowers and Wells Fargo, which was paid off and terminated. In addition, on June 1, 2016, SJW Corp., as guarantor, and SJWTX, Inc. (the “Borrower”), entered into a $5,000 credit agreement with the Lender (the “SJWTX Credit Agreement”), which provides an unsecured credit facility to the Borrower with a letter of credit sublimit of $1,000 . The SJWTX Credit Agreement matures on June 1, 2021.

Fair Value Measurement

Fair Value Measurement	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	Fair Value Measurement The following instruments are not measured at fair value on the SJW Corp.'s condensed consolidated balance sheets as of June 30, 2016 , but require disclosure of their fair values: cash and cash equivalents, accounts receivable and accounts payable. The estimated fair value of such instruments as of June 30, 2016 approximates their carrying value as reported on the condensed consolidated balance sheets. The fair value of such financial instruments are determined using the income approach based on the present value of estimated future cash flows. There have been no changes in valuation technique during the three months ended June 30, 2016 . The fair value of these instruments would be categorized as Level 2 in the fair value hierarchy, with the exception of cash and cash equivalents, which would be categorized as Level 1. The fair value of pension plan assets is discussed in Note 4. The fair value of SJW Corp.'s long-term debt was approximately $481,687 and $500,035 as of June 30, 2016 and December 31, 2015 , respectively, and was determined using a discounted cash flow analysis, based on the current rates for similar financial instruments of the same duration and creditworthiness of the company. The book value of the long-term debt was $ 375,793 and $ 380,678 as of June 30, 2016 and December 31, 2015 , respectively. The fair value of long-term debt would be categorized as Level 2 in the fair value hierarchy. As of June 30, 2016 and December 31, 2015 , the fair value of the Company's investment in California Water Service Group was $3,493 and $6,030 , respectively, and would be categorized as Level 1 of the fair value hierarchy.

Regulatory Rate Filings

Regulatory Rate Filings	6 Months Ended
	Jun. 30, 2016
Regulated Operations [Abstract]
Regulatory Rate Filings	Regulatory Rate Filings On January 5, 2015, San Jose Water Company filed General Rate Case Application No. 15-01-002 requesting authority for an increase of revenue of $34,928 , or 12.22% , in 2016, $9,954 , or 3.11% , in 2017 and $17,567 , or 5.36% , in 2018. On June 9, 2016 the CPUC issued Decision 16-06-004 approving two partial settlements, resolving disputed issues and adopting revenue requirements for San Jose Water Company. The decision authorizes an increase of 8.60% in authorized revenue requirement effective January 1, 2016. Updated rates were implemented on June 14, 2016. Rates and revenue for 2017 and 2018 will be determined based on the forecasted change in the consumer price index from the preceding year. The decision also approved the requested recovery of the net under-collected balance of $3,776 accumulated in various balancing and memorandum accounts. This balance was previously recorded by the Company as revenue through the balancing and memorandum accounts in prior periods in accordance with San Jose Water Company's revenue recognition policy. Since a decision was not reached by the end of 2015, the CPUC authorized San Jose Water Company to implement a surcharge to true-up the difference between interim rates for the period January 1, 2016 to the implementation date of updated rates on June 14, 2016. On June 28, 2016, San Jose Water Company filed Advice Letter 492 seeking recovery of $8,767 which was not collected over the period January 1, 2016 through June 13, 2016 due to the delayed decision. Subsequently, under the CPUC staff's direction, this filing was amended to include previously uncollected revenue from the prior general rate case in the amount of $524 , for a total recovery of $9,291 . San Jose Water Company's request was approved and a surcharge of $0.1832 per CCF was implemented effective July 9, 2016 to recover this balance. On July 30, 2015, San Jose Water Company filed Application No. 15-07-027 with the CPUC seeking the authorization to implement a reincorporation of San Jose Water Company's parent holding company, SJW Corp., from its present form as a California corporation to a Delaware corporation. On May 26, 2016, the CPUC issued Decision 16-05-037 authorizing the reincorporation. On June 10, 2016, San Jose Water Company filed Advice Letter No. 490 with the CPUC requesting authorization to increase revenues by $21,439 , or approximately 6.72% . This increase is intended to recover increased costs for purchased water and ground water production charged by the SCVWD. As directed by the CPUC's Water Division, the revenue increase will be recovered via surcharges on the existing quantity rate. The request was authorized and effective on July 1, 2016. San Jose Water Company filed Advice Letters 491 and 493 on June 24, 2016 and June 30, 2016, respectively, with the CPUC to revise the existing Tariff Rule 14.1 which is a water shortage contingency plan with mandatory water usage reductions and drought surcharges. The applicable tariffs were revised to reflect the locally-developed conservation standard of a 20% reduction from 2013 usage levels. With these advice letters San Jose Water Company proposed to ease the existing drought allocations and existing drought rules. San Jose Water Company's requested changes were approved by the CPUC with an effective date of July 1, 2016. Effective September 1, 2014, CLWSC became subject to the economic regulation of the PUCT. Prior to that time, CLWSC was subject to economic regulation by the Texas Commission on Environmental Quality (“TCEQ”). Both the PUCT and TCEQ authorize rate increases after the filing of an Application for a Rate/Tariff Change. Rate cases may be filed as they become necessary, provided there is no current rate case outstanding. Further, rate cases may not be filed more frequently than once every 12 months.

Balancing and Memorandum Accoun

Balancing and Memorandum Account Recovery Procedures	6 Months Ended
	Jun. 30, 2016
Regulated Operations [Abstract]
BALANCING AND MEMORANDUM ACCOUNT RECOVERY PROCEDURES	Balancing and Memorandum Account Recovery Procedures In California, San Jose Water Company has established a balancing account mechanism for the purpose of tracking the under-collection or over-collection associated with expense changes and the revenue authorized by the CPUC to offset those expense changes. San Jose Water Company also maintains memorandum accounts to track revenue impacts due to catastrophic events, certain unforeseen water quality expenses related to new federal and state water quality standards, energy efficiency, WCMA, drought surcharges, Monterey Water Revenue Adjustment Mechanism, and other approved activities or as directed by the CPUC. Balancing and memorandum accounts are recognized by San Jose Water Company when it is probable that future recovery of previously incurred costs or future refunds that are to be credited to customers will occur through the ratemaking process. In addition, in the case of special revenue programs such as the WCMA, San Jose Water Company follows the requirements of ASC Topic 980-605-25—“Alternative Revenue Programs” in determining revenue recognition, including the requirement that such revenues will be collected within 24 months of the year-end in which the revenue is recorded. A reserve will be recorded for amounts SJW Corp. estimates will not be collected within the 24-month period. This reserve is based on the difference between authorized usage in the last general rate case decision and an estimate of actual usage over the recovery period, offset by applicable drought surcharges. In assessing the probability criteria for balancing and memorandum accounts between general rate cases, San Jose Water Company considers evidence that may exist prior to CPUC authorization that would satisfy ASC Topic 980 subtopic 340-25 recognition criteria. Such evidence may include regulatory rules and decisions, past practices, and other facts and circumstances that would indicate that recovery or refund is probable. When such evidence provides sufficient support, the balances are recorded in SJW Corp.'s financial statements. Based on ASC Topic 980-605-25, San Jose Water Company recognized $3,747 and $6,761 of lost revenues accumulated in the 2016 WCMA account for three and six months ended June 30, 2016 , respectively. This regulatory asset was offset by a regulatory liability in the amount of $3,747 and $6,761 for three and six months ended June 30, 2016 , respectively, created by Tariff Rule 14.1 drought surcharges collected during the same period as allowed for in Advice Letter 473A which was approved by the CPUC and became effective June 15, 2015. These amounts have been recorded in the 2016 WCMA row shown in the tables below. On June 28, 2016, San Jose Water Company filed Advice Letter 492 for a surcharge of $8,767 to true-up the difference between interim rates and 2015 General Rate Case authorized rates, which is expected to be collected during a 12-month recovery period once approved. The $8,767 of revenue was recorded in the 2015 General Rate Case true-up row in the table below. This amount includes $185 related to water supply accounts that have previously been recorded and have been deducted from the appropriate row in the table below. Three months ended June 30, 2016 Three months ended June 30, 2015 Beginning Balance Revenue Increase (Reduction) Refunds (Collections) Surcharge Offset Ending Balance Beginning Balance Revenue Increase (Reduction) Refunds (Collections) Surcharge Offset Ending Balance Memorandum accounts: 2014 WCMA* $ 2,427 (152 ) (712 ) — 1,563 $ — — — — — 2015 WCMA* 5,352 (77 ) (528 ) — 4,747 — — — — — 2016 WCMA — 3,747 — (3,747 ) — — — — — — All others 1,110 551 — — 1,661 (789 ) 397 163 — (229 ) Total memorandum accounts 8,889 4,069 (1,240 ) (3,747 ) 7,971 (789 ) 397 163 — (229 ) Balancing accounts, net assets: Water supply costs 2,436 257 (52 ) — 2,641 825 304 (59 ) — 1,070 Drought surcharges (512 ) — (4,951 ) 3,747 (1,716 ) — — (80 ) — (80 ) Pension (427 ) 280 (373 ) — (520 ) 423 143 (427 ) — 139 2012 General Rate Case true-up 30,572 — (2,832 ) — 27,740 43,517 61 (3,211 ) — 40,367 2015 General Rate Case true-up — 8,767 — — 8,767 — — — — — All others 1,225 (97 ) (27 ) — 1,101 1,593 (108 ) (32 ) — 1,453 Total balancing accounts $ 33,294 9,207 (8,235 ) 3,747 38,013 $ 46,358 400 (3,809 ) — 42,949 Total $ 42,183 13,276 (9,475 ) — 45,984 $ 45,569 797 (3,646 ) — 42,720 Six months ended June 30, 2016 Six months ended June 30, 2015 Beginning Balance Revenue Increase (Reduction) Refunds (Collections) Surcharge Offset Ending Balance Beginning Balance Revenue Increase (Reduction) Refunds (Collections) Surcharge Offset Ending Balance Memorandum accounts: 2014 WCMA* $ 2,944 (152 ) (1,229 ) — 1,563 $ — — — — — 2015 WCMA* 5,372 (97 ) (528 ) — 4,747 — — — — — 2016 WCMA — 6,761 — (6,761 ) — — — — — — All others 594 1,068 (1 ) — 1,661 (1,377 ) 821 327 — (229 ) Total memorandum accounts 8,910 7,580 (1,758 ) (6,761 ) 7,971 (1,377 ) 821 327 — (229 ) Balancing accounts, net assets: Water supply costs 2,771 (56 ) (74 ) — 2,641 890 292 (112 ) — 1,070 Drought surcharges (359 ) — (8,118 ) 6,761 (1,716 ) — — (80 ) — (80 ) Pension (552 ) 560 (528 ) — (520 ) 1,412 (463 ) (810 ) — 139 2012 General Rate Case true-up 33,070 — (5,330 ) — 27,740 44,400 1,937 (5,970 ) — 40,367 2015 General Rate Case true-up — 8,767 — — 8,767 — — — — — All others 1,366 (227 ) (38 ) — 1,101 1,736 (223 ) (60 ) — 1,453 Total balancing accounts $ 36,296 9,044 (14,088 ) 6,761 38,013 $ 48,438 1,543 (7,032 ) — 42,949 Total $ 45,206 16,624 (15,846 ) — 45,984 $ 47,061 2,364 (6,705 ) — 42,720 * As of June 30, 2016 , the reserve balance for the 2014 WCMA and 2015 WCMA was $1,431 and $2,420 , respectively, which has been netted from the balances above. As of June 30, 2016 , the total balance in San Jose Water Company's balancing and memorandum accounts combined, including interest, that has not been recorded into the financial statements was a net under-collection of $3,074 . All balancing accounts and memorandum-type accounts not included for recovery or refund in the current general rate case will be reviewed by the CPUC in San Jose Water Company's next general rate case or at the time an individual account reaches a threshold of 2% of authorized revenue, whichever occurs first.

Regulatory Assets and Liabiliti

Regulatory Assets and Liabilities	6 Months Ended
	Jun. 30, 2016
Regulatory Assets and Liabilities Disclosure [Abstract]
Regulatory Assets and Liabilities	Regulatory Assets and Liabilities Regulatory assets and liabilities are comprised of the following as of June 30, 2016 and December 31, 2015 : Description June 30, 2016 December 31, 2015 Regulatory assets: Income tax temporary differences, net $ 8,184 8,184 Postretirement pensions and other medical benefits 109,168 109,168 Balancing and memorandum accounts, net 45,984 45,206 Other, net 6,005 6,005 Total regulatory assets, net in Consolidated Balance Sheets $ 169,341 168,563 Less: current regulatory asset, net 17,722 16,542 Total regulatory assets, net, less current portion $ 151,619 152,021

Texas Water Alliance Limited (N

Texas Water Alliance Limited (Notes)	6 Months Ended
	Jun. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
Texas Water Alliance Limited	Texas Water Alliance Limited On February 22, 2016, SJW Corp. entered into a purchase and sale agreement with the Guadalupe-Blanco River Authority (“GBRA”), pursuant to which SJW Corp. agreed to sell all of its equity interests in its wholly-owned subsidiary Texas Water Alliance Limited to GBRA for $31,000 in cash. Pursuant to the purchase and sale agreement, (i) upon closing of the transaction, GBRA will hold back $3,000 in the payment of the total purchase price and (ii) such holdback amount, subject to reductions under certain circumstances, shall be paid to SJW Corp. four years following the closing. The purchase and sale agreement is subject to specified closing conditions, including without limitation the completion of a financing by GBRA to fund the purchase price.

Sale of California Water Servic

Sale of California Water Service	6 Months Ended
	Jun. 30, 2016
California Water Service Group Stock [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	California Water Service Group Stock During the quarter ended June 30, 2016, SJW Corp. sold 159,151 shares of California Water Service Group for $4,510 , before fees of $20 . SJW Corp. recognized a gain on the sale of the stock of approximately $3,197 and tax expense of approximately $1,303 , for a net gain of $1,894 . The unrealized holding gain associated with the shares sold, that was reclassified out of accumulated other comprehensive income was $1,742 and was based on the fair value of the stock as of June 30, 2016. As of June 30, 2016 , SJW Corp. held 100,000 shares of California Water Service Group. The company classifies its investment in California Water Service Group as available for sale. The stock is carried at the quoted market price with the changes in unrealized gain or loss reported, net of tax, as a component of other comprehensive income.

Legal Proceedings

Legal Proceedings	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
LEGAL PROCEEDINGS	Legal Proceedings SJW Corp. is subject to ordinary routine litigation incidental to its business. There are no pending legal proceedings to which SJW Corp. or any of its subsidiaries is a party, or to which any of its properties is the subject, that are expected to have a material effect on SJW Corp.'s business, financial position, results of operations or cash flows.

General (Policies)

General (Policies)	6 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting, Policy	The unaudited interim financial information has been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and in accordance with the instructions for Form 10-Q and Rule 10-01 of Regulation S-X promulgated by the Securities and Exchange Commission (the “SEC”). The Notes to Consolidated Financial Statements in SJW Corp.'s 2015 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements.
New Accounting Pronouncements, Policy	In February 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-02, “Consolidation” which modifies the evaluation of whether limited partnerships and similar legal entities are variable or voting interest entities, eliminates the presumption that the general partner should consolidate a limited partnership, modifies the consolidation analysis for reporting entities that are involved in variable interest entities, particularly those that have fee arrangements and related party relationships, and provides a scope exception from consolidation guidance for reporting entities with interests in legal entities that operate as registered money market funds. ASU 2015-02 became effective for SJW Corp. in the first quarter of 2016. The adoption of ASU 2015-02 did not have a material impact on our consolidated financial statements.
Earnings Per Share, Policy	Basic earnings per share is calculated using income available to common shareholders, divided by the weighted average number of shares outstanding during the period. Diluted earnings per share is calculated using income available to common shareholders divided by the weighted average number of shares of common stock including both shares outstanding and shares potentially issuable in connection with deferred restricted common stock awards under SJW Corp.'s Long-Term Incentive Plan (as amended, the “Incentive Plan”) and shares potentially issuable under the 2014 Employee Stock Purchase Plan (“ESPP”).

Equity Plans (Tables)

Equity Plans (Tables)	6 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan	A summary of compensation costs charged to income, proceeds from the exercise of stock options and similar instruments, and the tax benefit realized from stock options and similar instruments exercised, that were recorded to additional paid-in capital and common stock, by award type, are presented below for the three and six months ended June 30, 2016 and 2015 . Three months ended June 30, Six months ended June 30, 2016 2015 2016 2015 Adjustments to additional paid-in capital and common stock for: Compensation costs charged to income: ESPP $ — — $ 79 76 Restricted stock and deferred restricted stock 379 362 773 685 Total compensation costs charged to income $ 379 362 $ 852 761 Excess tax benefits realized from stock issuance: Restricted stock and deferred restricted stock $ 94 108 $ 202 634 Total excess tax benefits realized from stock issuance $ 94 108 $ 202 634 Proceeds from ESPP and similar instruments: ESPP $ — — $ 451 433 Total proceeds from the ESPP and similar instruments $ — — $ 451 433

Real Estate Investments (Tables

Real Estate Investments (Tables)	6 Months Ended
	Jun. 30, 2016
Real Estate Investments, Net [Abstract]
Schedule of Real Estate Investments	The major components of real estate investments as of June 30, 2016 and December 31, 2015 are as follows: June 30, December 31, Land $ 15,233 17,297 Buildings and improvements 46,700 57,015 Intangibles 149 329 Subtotal 62,082 74,641 Less: accumulated depreciation and amortization 11,090 13,207 Total $ 50,992 61,434
Disclosure of Long Lived Assets Held-for-sale [Table Text Block]	The following represents the major components of the Arizona warehouse building recorded in long-lived assets held-for-sale on SJW Corp.'s condensed consolidated balance sheets as of June 30, 2016 : June 30, 2016 Land $ 2,064 Buildings and improvements 10,563 Subtotal 12,627 Less: accumulated depreciation and amortization 2,720 Total $ 9,907

Defined Benfit Plan (Tables)

Defined Benfit Plan (Tables)	6 Months Ended
	Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of Net Benefit Costs	The components of net periodic benefit costs for San Jose Water Company's pension plan, its Executive Supplemental Retirement Plan, Cash Balance Executive Supplemental Retirement Plan and Social Welfare Plan for the three and six months ended June 30, 2016 and 2015 are as follows: Three months ended June 30, Six months ended June 30, 2016 2015 2016 2015 Service cost $ 1,249 1,363 $ 2,490 2,726 Interest cost 1,858 1,711 3,736 3,423 Other cost 1,091 1,192 2,201 2,384 Expected return on assets (1,893 ) (1,817 ) (3,788 ) (3,633 ) $ 2,305 2,449 $ 4,639 4,900
Schedule of Allocation of Plan Assets	The following tables summarize the fair values of plan assets by major categories as of June 30, 2016 and December 31, 2015 : Fair Value Measurements at June 30, 2016 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Benchmark Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 5,084 $ 5,084 $ — $ — Actively Managed (a): All Cap Equity Russell 3000 Value 4,573 4,545 28 — U.S. Large Cap Equity Russell 1000, Russell 1000 Growth, Russell 1000 Value 36,908 36,908 — — U.S. Mid Cap Equity Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value 6,509 6,509 — — U.S. Small Cap Equity Russell 2000, Russell 2000 Growth, Russell 2000 Value 5,629 5,629 — — Non-U.S. Large Cap Equity MSCI EAFE 4,661 4,661 — — REIT NAREIT - Equity REIT'S 5,989 — 5,989 — Fixed Income (b) (b) 42,038 — 42,038 — Total $ 111,391 $ 63,336 $ 48,055 $ — The Plan has a current target allocation of 55% invested in a diversified array of equity securities to provide long-term capital appreciation and 45% invested in a diversified array of fixed income securities and cash to provide preservation of capital plus generation of income. (a) Actively managed portfolio of securities with the goal to exceed the stated benchmark performance. (b) Actively managed portfolio of fixed income securities with the goal to exceed the Barclays 1-5 Year Government/Credit, Barclays Intermediate Government/Credit, and Merrill Lynch Preferred Stock Fixed Rate. Fair Value Measurements at December 31, 2015 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Benchmark Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 9,500 $ 9,500 $ — $ — Actively Managed (a): All Cap Equity Russell 3000 Vaue 4,067 4,041 26 — U.S. Large Cap Equity Russell 1000, Russell 1000 Growth, Russell 1000 Value 36,010 36,010 — — U.S. Mid Cap Equity Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value 5,886 5,886 — — U.S. Small Cap Equity Russell 2000, Russell 2000 Growth, Russell 2000 Value 5,188 5,188 — — Non-U.S. Large Cap Equity MSCI EAFE 4,804 4,804 — — REIT NAREIT - Equity REIT'S 5,346 — 5,346 — Fixed Income (b) (b) 38,614 — 38,614 — Total $ 109,415 $ 65,429 $ 43,986 $ — The Plan has a current target allocation of 55% invested in a diversified array of equity securities to provide long-term capital appreciation and 45% invested in a diversified array of fixed income securities and cash to provide preservation of capital plus generation of income. (a) Actively managed portfolio of securities with the goal to exceed the stated benchmark performance. (b) Actively managed portfolio of fixed income securities with the goal to exceed the Barclays 1-5 Year Government/Credit, Barclays Intermediate Government/Credit, and Merrill Lynch Preferred Stock Fixed Rate.

Segment and Nonregulated Busi23

Segment and Nonregulated Business Reporting (Tables)	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The tables below set forth information relating to SJW Corp.'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 Corp. not included in the reportable segments is included in the “All Other” category. For Three Months Ended June 30, 2016 Water Utility Services Real Estate Services All Other* SJW Corp. Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 83,746 1,542 1,656 — 83,746 3,198 86,944 Operating expense 54,667 1,038 1,021 418 54,667 2,477 57,144 Operating income (loss) 29,079 504 635 (418 ) 29,079 721 29,800 Net income (loss) 15,023 214 178 1,360 15,023 1,752 16,775 Depreciation and amortization 10,676 118 393 — 10,676 511 11,187 Senior note, mortgage and other interest expense 4,655 — 240 574 4,655 814 5,469 Income tax expense (benefit) in net income 9,705 168 107 931 9,705 1,206 10,911 Assets $ 1,314,565 18,976 64,867 929 1,314,565 84,772 1,399,337 For Three Months Ended June 30, 2015 Water Utility Services Real Estate Services All Other* SJW Corp. Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 69,011 1,588 1,803 — 69,011 3,391 72,402 Operating expense 52,555 1,343 1,003 291 52,555 2,637 55,192 Operating income (loss) 16,456 245 800 (291 ) 16,456 754 17,210 Net income (loss) 7,556 55 272 (422 ) 7,556 (95 ) 7,461 Depreciation and amortization 9,693 121 388 — 9,693 509 10,202 Senior note, mortgage and other interest expense 4,814 — 255 549 4,814 804 5,618 Income tax expense (benefit) in net income 4,457 93 163 (308 ) 4,457 (52 ) 4,405 Assets $ 1,205,819 18,611 67,066 4,361 1,205,819 90,038 1,295,857 For Six Months Ended June 30, 2016 Water Utility Services Real Estate Services All Other* SJW Corp. Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 141,887 2,746 3,423 — 141,887 6,169 148,056 Operating expense 102,788 1,920 2,053 914 102,788 4,887 107,675 Operating income (loss) 39,099 826 1,370 (914 ) 39,099 1,282 40,381 Net income (loss) 18,594 319 431 809 18,594 1,559 20,153 Depreciation and amortization 21,349 234 787 — 21,349 1,021 22,370 Senior note, mortgage and other interest expense 9,281 — 490 1,133 9,281 1,623 10,904 Income tax expense (benefit) in net income 11,977 274 248 534 11,977 1,056 13,033 Assets $ 1,314,565 18,976 64,867 929 1,314,565 84,772 1,399,337 For Six Months Ended June 30, 2015 Water Utility Services Real Estate Services All Other* SJW Corp. Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 127,898 3,035 3,581 — 127,898 6,616 134,514 Operating expense 99,477 2,305 2,027 690 99,477 5,022 104,499 Operating income (loss) 28,421 730 1,554 (690 ) 28,421 1,594 30,015 Net income (loss) 12,257 273 532 (906 ) 12,257 (101 ) 12,156 Depreciation and amortization 19,372 211 778 — 19,372 989 20,361 Senior note, mortgage and other interest expense 9,644 — 510 1,116 9,644 1,626 11,270 Income tax expense (benefit) in net income 7,275 275 308 (659 ) 7,275 (76 ) 7,199 Assets $ 1,205,819 18,611 67,066 4,361 1,205,819 90,038 1,295,857 * The “All Other” category includes the accounts of SJW Corp. on a stand-alone basis and SJW Group, Inc. For the three and six months ended June 30, 2016 and 2015 , SJW Group, Inc. had no revenue or expenses recorded and held no assets as of June 30, 2016 .

Balancing and Memorandum Acco24

Balancing and Memorandum Account Recovery Procedures (Tables)	6 Months Ended
	Jun. 30, 2016
Regulated Operations [Abstract]
Public Utilities General Disclosures	Three months ended June 30, 2016 Three months ended June 30, 2015 Beginning Balance Revenue Increase (Reduction) Refunds (Collections) Surcharge Offset Ending Balance Beginning Balance Revenue Increase (Reduction) Refunds (Collections) Surcharge Offset Ending Balance Memorandum accounts: 2014 WCMA* $ 2,427 (152 ) (712 ) — 1,563 $ — — — — — 2015 WCMA* 5,352 (77 ) (528 ) — 4,747 — — — — — 2016 WCMA — 3,747 — (3,747 ) — — — — — — All others 1,110 551 — — 1,661 (789 ) 397 163 — (229 ) Total memorandum accounts 8,889 4,069 (1,240 ) (3,747 ) 7,971 (789 ) 397 163 — (229 ) Balancing accounts, net assets: Water supply costs 2,436 257 (52 ) — 2,641 825 304 (59 ) — 1,070 Drought surcharges (512 ) — (4,951 ) 3,747 (1,716 ) — — (80 ) — (80 ) Pension (427 ) 280 (373 ) — (520 ) 423 143 (427 ) — 139 2012 General Rate Case true-up 30,572 — (2,832 ) — 27,740 43,517 61 (3,211 ) — 40,367 2015 General Rate Case true-up — 8,767 — — 8,767 — — — — — All others 1,225 (97 ) (27 ) — 1,101 1,593 (108 ) (32 ) — 1,453 Total balancing accounts $ 33,294 9,207 (8,235 ) 3,747 38,013 $ 46,358 400 (3,809 ) — 42,949 Total $ 42,183 13,276 (9,475 ) — 45,984 $ 45,569 797 (3,646 ) — 42,720 Six months ended June 30, 2016 Six months ended June 30, 2015 Beginning Balance Revenue Increase (Reduction) Refunds (Collections) Surcharge Offset Ending Balance Beginning Balance Revenue Increase (Reduction) Refunds (Collections) Surcharge Offset Ending Balance Memorandum accounts: 2014 WCMA* $ 2,944 (152 ) (1,229 ) — 1,563 $ — — — — — 2015 WCMA* 5,372 (97 ) (528 ) — 4,747 — — — — — 2016 WCMA — 6,761 — (6,761 ) — — — — — — All others 594 1,068 (1 ) — 1,661 (1,377 ) 821 327 — (229 ) Total memorandum accounts 8,910 7,580 (1,758 ) (6,761 ) 7,971 (1,377 ) 821 327 — (229 ) Balancing accounts, net assets: Water supply costs 2,771 (56 ) (74 ) — 2,641 890 292 (112 ) — 1,070 Drought surcharges (359 ) — (8,118 ) 6,761 (1,716 ) — — (80 ) — (80 ) Pension (552 ) 560 (528 ) — (520 ) 1,412 (463 ) (810 ) — 139 2012 General Rate Case true-up 33,070 — (5,330 ) — 27,740 44,400 1,937 (5,970 ) — 40,367 2015 General Rate Case true-up — 8,767 — — 8,767 — — — — — All others 1,366 (227 ) (38 ) — 1,101 1,736 (223 ) (60 ) — 1,453 Total balancing accounts $ 36,296 9,044 (14,088 ) 6,761 38,013 $ 48,438 1,543 (7,032 ) — 42,949 Total $ 45,206 16,624 (15,846 ) — 45,984 $ 47,061 2,364 (6,705 ) — 42,720 * As of June 30, 2016 , the reserve balance for the 2014 WCMA and 2015 WCMA was $1,431 and $2,420 , respectively, which has been netted from the balances above.

Regulatory Assets and Liabili25

Regulatory Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2016
Regulatory Assets and Liabilities Disclosure [Abstract]
Schedule of Regulatory Assets	Regulatory assets and liabilities are comprised of the following as of June 30, 2016 and December 31, 2015 : Description June 30, 2016 December 31, 2015 Regulatory assets: Income tax temporary differences, net $ 8,184 8,184 Postretirement pensions and other medical benefits 109,168 109,168 Balancing and memorandum accounts, net 45,984 45,206 Other, net 6,005 6,005 Total regulatory assets, net in Consolidated Balance Sheets $ 169,341 168,563 Less: current regulatory asset, net 17,722 16,542 Total regulatory assets, net, less current portion $ 151,619 152,021

General -New Accounting Pronoun

General -New Accounting Pronouncement (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Intangible assets	$ 23,906	$ 22,675

General - Additional Informatio

General - Additional Information (Details)	1 Months Ended	9 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Regulatory Liabilities [Line Items]
Water reduction target goal (percent)	20.00%	30.00%

General - Earnings Per Share (D

General - Earnings Per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Restricted Stock and Stock Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive restricted common stock units excluded from computation of earnings per share (shares)	2,470	1,321	4,087	1,439

General - Depreciation (Details

General - Depreciation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
General and Administrative Expense
Public Utility, Property, Plant and Equipment [Line Items]
Depreciation	$ 422	$ 392	$ 834	$ 791

Equity Plans (Details)

Equity Plans (Details) $ / shares in Units, $ in Thousands	Apr. 27, 2016$ / sharesshares	Jan. 26, 2016$ / sharesshares	Jan. 04, 2016vesting_installment$ / sharesshares	Jun. 30, 2016USD ($)shares	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)shares	Jun. 30, 2015USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:				$ 379	$ 362	$ 852	$ 761
Excess tax benefits realized from stock issuance:				94	108	202	634
Proceeds from ESPP and similar instruments:				$ 0	0	$ 451	433
Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining shares available for issuance under the Incentive Plan (shares) | shares				993,954		993,954
Shares issuable upon exercise of Incentive Plan awards (shares) | shares						230,182
Employee Stock Purchase Plan (ESPP)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:				$ 0	0	$ 79	76
Proceeds from ESPP and similar instruments:				0	0	451	433
Unrecognized compensation costs				$ 15		$ 15
Purchase price of common stock under ESPP (percent)						85.00%
Maximum percentage of base compensation employees can designate for stock purchases under ESPP (percent)				10.00%		10.00%
Plan expense				$ 47	43	$ 87	82
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:				379	362	773	685
Excess tax benefits realized from stock issuance:				94	$ 108	202	$ 634
Unrecognized compensation costs				$ 1,653		$ 1,653
Recognition period for unrecognized compensation cost						1 year 1 month 6 days
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (shares) | shares			17,835
Number of equal successive installments for vesting of stock awards (vesting installments) | vesting_installment			3
Grant date fair value of equity instruments granted (usd per share) | $ / shares			$ 27.02
Common Stock | Employee Stock Purchase Plan (ESPP)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance under the plan (shares) | shares				400,000		400,000
Officer [Member] | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (shares) | shares		12,473
Grant date fair value of equity instruments granted (usd per share) | $ / shares		$ 29.46
Officer [Member] | Minimum | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage		0.00%
Officer [Member] | Maximum | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage		150.00%
Director [Member] | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (shares) | shares	7,656
Grant date fair value of equity instruments granted (usd per share) | $ / shares	$ 35.79

Real Estate Investments (Detail

Real Estate Investments (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Schedule of Investments [Line Items]
Land	$ 15,233	$ 17,297
Buildings and improvements	46,700	57,015
Intangibles	149	329
Subtotal	62,082	74,641
Less accumulated depreciation and amortization	11,090	13,207
Total	$ 50,992	$ 61,434
Minimum
Schedule of Investments [Line Items]
Estimated useful life	5 years
Maximum
Schedule of Investments [Line Items]
Estimated useful life	39 years

Real Estate Investments Long Li

Real Estate Investments Long Lived Asset Held-For-Sale (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Long Lived Assets Held-for-sale [Line Items]
Repayments of Long-term Debt		$ 4,885	$ 314
Depreciation Expense on Reclassified Assets	$ 68	135
Property, Plant and Equipment, Gross	1,601,836	1,601,836		$ 1,524,422
Property, Plant and Equipment, Net	50,992	50,992		$ 61,434
Land [Member]
Long Lived Assets Held-for-sale [Line Items]
Property, Plant and Equipment, Gross	2,064	2,064
Building and Improvements [Member]
Long Lived Assets Held-for-sale [Line Items]
Property, Plant and Equipment, Gross	10,563	10,563
Land, Buildings and Improvements [Member]
Long Lived Assets Held-for-sale [Line Items]
Property, Plant and Equipment, Gross	12,627	12,627
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	2,720	2,720
Property, Plant and Equipment, Net	9,907	$ 9,907
Mortgages [Member]
Long Lived Assets Held-for-sale [Line Items]
Repayments of Long-term Debt	$ 2,938

Defined Benfit Plan (Details)

Defined Benfit Plan (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2016		Jun. 30, 2015	Jun. 30, 2016		Jun. 30, 2015	Dec. 31, 2015
Components of Net Periodic Benefit Cost [Abstract]
Service cost	$ 1,249		$ 1,363	$ 2,490		$ 2,726
Interest cost	1,858		1,711	3,736		3,423
Other cost	1,091		1,192	2,201		2,384
Expected return on assets	(1,893)		(1,817)	(3,788)		(3,633)
Net periodic benefit cost	2,305		$ 2,449	4,639		$ 4,900
Plan Assets [Abstract]
Fair value of plan assets	111,391			111,391			$ 109,415
Employer Contributions [Abstract]
Estimated employer contributions for the current fiscal year	8,613			8,613
Defined Contribution Plan, Employer Discretionary Contribution Amount	1,380			1,380
Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	63,336			63,336			65,429
Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	48,055			48,055			43,986
Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0			$ 0			0
Equity Securities [Member]
Plan Assets [Abstract]
Target plan asset allocations				55.00%		55.00%
Fixed Income Securities [Member]
Plan Assets [Abstract]
Target plan asset allocations				45.00%		45.00%
Cash and cash equivalents
Plan Assets [Abstract]
Fair value of plan assets	5,084			$ 5,084			9,500
Cash and cash equivalents | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	5,084			5,084			9,500
Cash and cash equivalents | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0			0			0
Cash and cash equivalents | Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0			0			0
Actively Managed | All Cap Equity
Plan Assets [Abstract]
Fair value of plan assets	4,573	[1]		4,573	[1]		4,067	[2]
Actively Managed | All Cap Equity | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	4,545	[1]		4,545	[1]		4,041	[2]
Actively Managed | All Cap Equity | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	28	[1]		28	[1]		26	[2]
Actively Managed | All Cap Equity | Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Actively Managed | U.S. Large Cap Equity
Plan Assets [Abstract]
Fair value of plan assets	36,908	[1]		36,908	[1]		36,010	[2]
Actively Managed | U.S. Large Cap Equity | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	36,908	[1]		36,908	[1]		36,010	[2]
Actively Managed | U.S. Large Cap Equity | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Actively Managed | U.S. Large Cap Equity | Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Actively Managed | U.S. Mid Cap Equity
Plan Assets [Abstract]
Fair value of plan assets	6,509	[1]		6,509	[1]		5,886	[2]
Actively Managed | U.S. Mid Cap Equity | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	6,509	[1]		6,509	[1]		5,886	[2]
Actively Managed | U.S. Mid Cap Equity | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Actively Managed | U.S. Mid Cap Equity | Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Actively Managed | U.S. Small Cap Equity
Plan Assets [Abstract]
Fair value of plan assets	5,629	[1]		5,629	[1]		5,188	[2]
Actively Managed | U.S. Small Cap Equity | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	5,629	[1]		5,629	[1]		5,188	[2]
Actively Managed | U.S. Small Cap Equity | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Actively Managed | U.S. Small Cap Equity | Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Actively Managed | Non-U.S. Large Cap Equity
Plan Assets [Abstract]
Fair value of plan assets	4,661	[1]		4,661	[1]		4,804	[2]
Actively Managed | Non-U.S. Large Cap Equity | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	4,661	[1]		4,661	[1]		4,804	[2]
Actively Managed | Non-U.S. Large Cap Equity | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Actively Managed | Non-U.S. Large Cap Equity | Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Actively Managed | REIT
Plan Assets [Abstract]
Fair value of plan assets	5,989	[1]		5,989	[1]		5,346	[2]
Actively Managed | REIT | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Actively Managed | REIT | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	5,989	[1]		5,989	[1]		5,346	[2]
Actively Managed | REIT | Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Fixed Income
Plan Assets [Abstract]
Fair value of plan assets	42,038	[3]		42,038	[3]		38,614	[4]
Fixed Income | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	0	[3]		0	[3]		0	[4]
Fixed Income | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	42,038	[3]		42,038	[3]		38,614	[4]
Fixed Income | Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	$ 0	[3]		$ 0	[3]		$ 0	[4]
[1]	Actively managed portfolio of securities with the goal to exceed the stated benchmark performance.
[2]	Actively managed portfolio of securities with the goal to exceed the stated benchmark performance.
[3]	Actively managed portfolio of fixed income securities with the goal to exceed the Barclays 1-5 Year Government/Credit, Barclays Intermediate Government/Credit, and Merrill Lynch Preferred Stock Fixed Rate.
[4]	Actively managed portfolio of fixed income securities with the goal to exceed the Barclays 1-5 Year Government/Credit, Barclays Intermediate Government/Credit, and Merrill Lynch Preferred Stock Fixed Rate.

Segment and Nonregulated Busi34

Segment and Nonregulated Business Reporting (Details) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)subsidiaries	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Segment Reporting Information [Line Items]
Number of Subsidiaries | subsidiaries				5
Operating revenue		$ 86,944	$ 72,402	$ 148,056	$ 134,514
Operating expense		57,144	55,192	107,675	104,499
Operating income (loss)		29,800	17,210	40,381	30,015
Net income (loss)		16,775	7,461	20,153	12,156
Depreciation and amortization		11,187	10,202	22,370	20,361
Senior note, mortgage and other interest expense		5,469	5,618	10,904	11,270
Income tax expense (benefit) in net income		10,911	4,405	13,033	7,199
Assets		1,399,337	1,295,857	1,399,337	1,295,857	$ 1,337,325
Water Utility Services | Regulated
Segment Reporting Information [Line Items]
Operating revenue		83,746	69,011	141,887	127,898
Operating expense		54,667	52,555	102,788	99,477
Operating income (loss)		29,079	16,456	39,099	28,421
Net income (loss)		15,023	7,556	18,594	12,257
Depreciation and amortization		10,676	9,693	21,349	19,372
Senior note, mortgage and other interest expense		4,655	4,814	9,281	9,644
Income tax expense (benefit) in net income		9,705	4,457	11,977	7,275
Assets		1,314,565	1,205,819	1,314,565	1,205,819
Water Utility Services | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue		1,542	1,588	2,746	3,035
Operating expense		1,038	1,343	1,920	2,305
Operating income (loss)		504	245	826	730
Net income (loss)		214	55	319	273
Depreciation and amortization		118	121	234	211
Senior note, mortgage and other interest expense		0	0	0	0
Income tax expense (benefit) in net income		168	93	274	275
Assets		18,976	18,611	18,976	18,611
Real Estate Services | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue		1,656	1,803	3,423	3,581
Operating expense		1,021	1,003	2,053	2,027
Operating income (loss)		635	800	1,370	1,554
Net income (loss)		178	272	431	532
Depreciation and amortization		393	388	787	778
Senior note, mortgage and other interest expense		240	255	490	510
Income tax expense (benefit) in net income		107	163	248	308
Assets		64,867	67,066	64,867	67,066
All Other | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	[1]	0	0	0	0
Operating expense	[1]	418	291	914	690
Operating income (loss)	[1]	(418)	(291)	(914)	(690)
Net income (loss)	[1]	1,360	(422)	809	(906)
Depreciation and amortization	[1]	0	0	0	0
Senior note, mortgage and other interest expense	[1]	574	549	1,133	1,116
Income tax expense (benefit) in net income	[1]	931	(308)	534	(659)
Assets	[1]	929	4,361	929	4,361
SJW Corp. | Regulated
Segment Reporting Information [Line Items]
Operating revenue		83,746	69,011	141,887	127,898
Operating expense		54,667	52,555	102,788	99,477
Operating income (loss)		29,079	16,456	39,099	28,421
Net income (loss)		15,023	7,556	18,594	12,257
Depreciation and amortization		10,676	9,693	21,349	19,372
Senior note, mortgage and other interest expense		4,655	4,814	9,281	9,644
Income tax expense (benefit) in net income		9,705	4,457	11,977	7,275
Assets		1,314,565	1,205,819	1,314,565	1,205,819
SJW Corp. | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue		3,198	3,391	6,169	6,616
Operating expense		2,477	2,637	4,887	5,022
Operating income (loss)		721	754	1,282	1,594
Net income (loss)		1,752	(95)	1,559	(101)
Depreciation and amortization		511	509	1,021	989
Senior note, mortgage and other interest expense		814	804	1,623	1,626
Income tax expense (benefit) in net income		1,206	(52)	1,056	(76)
Assets		$ 84,772	$ 90,038	$ 84,772	$ 90,038
[1]	* The “All Other” category includes the accounts of SJW Corp. on a stand-alone basis and SJW Group, Inc. For the three and six months ended June 30, 2016 and 2015, SJW Group, Inc. had no revenue or expenses recorded and held no assets as of June 30, 2016.

Long-Term Liabilities and Ban35

Long-Term Liabilities and Bank Borrowings (Details) - USD ($)	Jun. 29, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 01, 2016	May 31, 2016	Dec. 31, 2015	Mar. 01, 2012
Debt Instrument [Line Items]
Long-term Debt		$ 4,885,000	$ 314,000
San Jose Water Company [Member] | Chase Bank, N.A. [Member] | Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 10,000,000
San Jose Water Company [Member] | Chase Bank, N.A. [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				125,000,000
San Jose Water Company [Member] | Wells Fargo Bank, National Association [Member] | Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				3,000,000
San Jose Water Company [Member] | Wells Fargo Bank, National Association [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				3,060,000	$ 85,000,000
San Jose Water Company [Member] | SDWSRF Loans [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 1,823,000
San Jose Water Company [Member] | Chase Bank and Wells Fargo Bank [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		125,000,000
SJW Corp. and SJW Land Company [Member] | Chase Bank, N.A. [Member] | Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				5,000,000
SJW Corp. and SJW Land Company [Member] | Chase Bank, N.A. [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				15,000,000
SJW Corp. and SJW Land Company [Member] | Wells Fargo Bank, National Association [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity							$ 15,000,000
SJW Corp. and SJWTX, Inc. [Member] | Chase Bank, N.A. [Member] | Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				1,000,000
SJW Corp. and SJWTX, Inc. [Member] | Chase Bank, N.A. [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 5,000,000
Adjustments for New Accounting Pronouncement [Member]
Debt Instrument [Line Items]
Unamortized Debt Issuance Expense		$ 3,561,000				$ 3,638,000

Fair Value Measurement (Details

Fair Value Measurement (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 375,793	$ 380,678
Quoted Prices in Active Markets for Identical Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment in California Water Service Group	3,493	6,030
Significant Observable Inputs
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$ 481,687	$ 500,035

Regulatory Rate Filings (Detail

Regulatory Rate Filings (Details) $ in Thousands	Jun. 28, 2016USD ($)$ / Ccf	Jun. 10, 2016USD ($)	Jun. 09, 2016USD ($)	Jun. 30, 2016	Dec. 31, 2015	Jan. 05, 2015USD ($)
Regulatory Liabilities [Line Items]
Regulatory Rate Filings, Requested Rate Increase, Year One						$ 34,928
Regulatory Rate Filings, Requested Rate Increase as Percentage of Total Revenue at Time of Request, Year One						12.22%
Regulatory Rate Filings, Requested Rate Increase, Year Two						$ 9,954
Regulatory Rate Filings, Proposed Rate Increase, Percent of Authorized Revenue, Year Two						3.11%
Regulatory Rate Filings, Requested Rate Increase, Year Three						$ 17,567
Regulatory Rate Filings, Requested Rate Increase, Percent of Authorized Revenue, Year Three						5.36%
Public Utilities, Approved Rate Increase, Percentage			8.60%
Regulatory Balancing and Memorandum Accounts, Net Under-Collected, Approved			$ 3,776
Requested Regulatory Surcharge	$ 8,767
Balancing and Memorandum Account Previously Recorded	524
Requested Regulatory Surcharge, Gross	$ 9,291
Requested Regulatory Surcharge, Per CCF | $ / Ccf	0.1832
Public Utilities, Requested Rate Increase, Amount		$ 21,439
Public Utilities, Requested Rate Increase, Percentage		6.72%
Water Reduction Target Goal, Percentage				20.00%	30.00%

Balancing and Memorandum Acco38

Balancing and Memorandum Account Recovery Procedures (Details) - USD ($) $ in Thousands	Jun. 28, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Memorandum Accounts [Roll Forward]
Beginning Balance		$ 8,889	$ (789)	$ 8,910	$ (1,377)
Revenue Increase(Reduction)		4,069	397	7,580	821
Refunds (Collections)		(1,240)	163	(1,758)	327
Ending Balance		7,971	(229)	7,971	(229)
Memorandum Account, Surcharge Offset		(3,747)	0	(6,761)	0
Balancing Accounts [Roll Forward]
Beginning Balance		33,294	46,358	36,296	48,438
Revenue Increase(Reduction)		9,207	400	9,044	1,543
Refunds (Collections)		(8,235)	(3,809)	(14,088)	(7,032)
Surcharge Offset		3,747	0	6,761	0
Ending Balance		38,013	42,949	38,013	42,949
Balancing and Memorandum Account [Roll Forward]
Beginning Balance		42,183	45,569	45,206	47,061
Revenue Increase (Reduction)		13,276	797	16,624	2,364
Refunds (Collections)		(9,475)	(3,646)	(15,846)	(6,705)
Surcharge Offset		0	0	0	0
Ending Balance		45,984	42,720	45,984	42,720
Net under-collected balancing and memorandum accounts		3,074		3,074
Balancing and Memorandum Account Previously Recorded	$ 524
2014 WCMA
Memorandum Accounts [Roll Forward]
Beginning Balance		2,427	0	2,944	0
Revenue Increase(Reduction)		(152)	0	(152)	0
Refunds (Collections)		(712)	0	(1,229)	0
Ending Balance		1,563	0	1,563	0
Memorandum Account, Surcharge Offset		0	0	0	0
Balancing and Memorandum Account [Roll Forward]
WCMA Reserve			1,431		1,431
2015 WCMA
Memorandum Accounts [Roll Forward]
Beginning Balance		5,352	0	5,372	0
Revenue Increase(Reduction)		(77)	0	(97)	0
Refunds (Collections)		(528)	0	(528)	0
Ending Balance		4,747	0	4,747	0
Memorandum Account, Surcharge Offset		0	0	0	0
Balancing and Memorandum Account [Roll Forward]
WCMA Reserve			2,420		2,420
2016 WCMA
Memorandum Accounts [Roll Forward]
Beginning Balance		0	0	0	0
Revenue Increase(Reduction)		3,747	0	6,761	0
Refunds (Collections)		0	0	0	0
Ending Balance		0	0	0	0
Memorandum Account, Surcharge Offset		(3,747)	0	(6,761)	0
Water supply costs
Balancing Accounts [Roll Forward]
Beginning Balance		2,436	825	2,771	890
Revenue Increase(Reduction)		257	304	(56)	292
Refunds (Collections)		(52)	(59)	(74)	(112)
Surcharge Offset		0	0	0	0
Ending Balance		2,641	1,070	2,641	1,070
Drought surcharges
Balancing Accounts [Roll Forward]
Beginning Balance		(512)	0	(359)	0
Revenue Increase(Reduction)		0	0	0	0
Refunds (Collections)		(4,951)	(80)	(8,118)	(80)
Surcharge Offset		3,747	0	6,761	0
Ending Balance		(1,716)	(80)	(1,716)	(80)
Pension
Balancing Accounts [Roll Forward]
Beginning Balance		(427)	423	(552)	1,412
Revenue Increase(Reduction)		280	143	560	(463)
Refunds (Collections)		(373)	(427)	(528)	(810)
Surcharge Offset		0	0	0	0
Ending Balance		(520)	139	(520)	139
2012 General Rate Case true-up
Balancing Accounts [Roll Forward]
Beginning Balance		30,572	43,517	33,070	44,400
Revenue Increase(Reduction)		0	61	0	1,937
Refunds (Collections)		(2,832)	(3,211)	(5,330)	(5,970)
Surcharge Offset		0	0	0	0
Ending Balance		27,740	40,367	27,740	40,367
2016 General Rate Case True-up [Member]
Balancing Accounts [Roll Forward]
Beginning Balance		0	0	0	0
Revenue Increase(Reduction)		8,767	0	8,767	0
Refunds (Collections)		0	0	0	0
Surcharge Offset		0	0	0	0
Ending Balance		8,767	0	8,767	0
Balancing and Memorandum Account [Roll Forward]
Balancing and Memorandum Account Previously Recorded	$ 185
All others
Memorandum Accounts [Roll Forward]
Beginning Balance		1,110	(789)	594	(1,377)
Revenue Increase(Reduction)		551	397	1,068	821
Refunds (Collections)		0	163	(1)	327
Ending Balance		1,661	(229)	1,661	(229)
Memorandum Account, Surcharge Offset		0	0	0	0
Balancing Accounts [Roll Forward]
Beginning Balance		1,225	1,593	1,366	1,736
Revenue Increase(Reduction)		(97)	(108)	(227)	(223)
Refunds (Collections)		(27)	(32)	(38)	(60)
Surcharge Offset		0	0	0	0
Ending Balance		$ 1,101	$ 1,453	$ 1,101	$ 1,453

Regulatory Assets and Liabili39

Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Regulatory Assets [Line Items]
Net Regulatory Assets	$ 169,341	$ 168,563
Less: current regulatory asset, net	17,722	16,542
Net regulatory assets, less current portion	151,619	152,021
Income tax temporary differences, net
Regulatory Assets [Line Items]
Regulatory assets:	8,184	8,184
Postretirement pensions and other medical benefits
Regulatory Assets [Line Items]
Regulatory assets:	109,168	109,168
Balancing and memorandum accounts, net
Regulatory Assets [Line Items]
Regulatory assets:	45,984	45,206
Other, net
Regulatory Assets [Line Items]
Regulatory assets:	$ 6,005	$ 6,005

Texas Water Alliance Limited (D

Texas Water Alliance Limited (Details) $ in Thousands	Feb. 22, 2016USD ($)
Equity Method Investments and Joint Ventures [Abstract]
Proceeds from Sales of Business, Affiliate and Productive Assets	$ 31,000
Purchase and Sales Agreement, Holdback Amount	$ 3,000
Purchase and Sales Agreement, Holdback Term	4 years

Sale of California Water Serv41

Sale of California Water Service (Details) - USD ($) $ in Thousands	Jun. 30, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
California Water Service Group Stock [Abstract]
Available for Sale Marketable Security, Shares Sold		159,151
Available-for-sale Securities, Gross Realized Gains (Losses), Sale Proceeds		$ 4,510
Fees Incurred on Sale of Available for Sale Securities		20
Available-for-sale Securities, Gross Realized Gain (Loss)		3,197	$ 0	$ 3,197	$ 0
Available for Sales Securities, Tax on Realized Gain	$ 1,303
Gain (Loss) on Sale of Securities, Net		1,894
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax		$ 1,742	$ 0	$ 1,742	$ 0
Available for Sale Marketable Security, Shares Held		100,000		100,000