SJW (SJW) 10-Q 31 Jul 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	6 Months Ended
	Jun. 30, 2017	Jul. 24, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	SJW GROUP
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, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		20,506,494

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
OPERATING REVENUE	$ 102,073	$ 86,944	$ 171,118	$ 148,056
Production Expenses:
Purchased water	22,181	14,485	36,105	24,182
Power	1,704	1,614	2,991	2,851
Groundwater extraction charges	10,932	8,312	18,342	14,760
Other production expenses	3,655	3,272	7,166	6,504
Total production expenses	38,472	27,683	64,604	48,297
Administrative and general	13,412	11,536	26,017	23,241
Maintenance	4,258	4,054	7,919	7,865
Property taxes and other non-income taxes	3,111	2,684	6,806	5,902
Depreciation and amortization	12,033	11,187	24,152	22,370
Total operating expense	71,286	57,144	129,498	107,675
OPERATING INCOME	30,787	29,800	41,620	40,381
OTHER (EXPENSE) INCOME:
Interest on long-term debt	(5,696)	(5,007)	(11,659)	(10,046)
Mortgage and other interest expense	(60)	(462)	(154)	(858)
Gain on sale of California Water Service Group stock	0	3,197	0	3,197
Gain on sale of real estate investments	6,903	0	6,903	0
Dividend income	18	8	36	53
Other, net	596	150	1,041	459
Income before income taxes	32,548	27,686	37,787	33,186
Provision for income taxes	11,964	10,911	13,532	13,033
NET INCOME BEFORE NONCONTROLLING INTEREST	20,584	16,775	24,255	20,153
Less net income attributable to the noncontrolling interest	1,896	0	1,896	0
SJW GROUP NET INCOME	18,688	16,775	22,359	20,153
Other comprehensive income, net of tax:
Unrealized gain on investment	56	487	172	1,017
Reclassification adjustment for gain realized on sale of investments	0	(1,742)	0	(1,742)
SJW GROUP COMPREHENSIVE INCOME	$ 18,744	$ 15,520	$ 22,531	$ 19,428
SJW GROUP EARNINGS PER SHARE
Basic (usd per share)	$ 0.91	$ 0.82	$ 1.09	$ 0.99
Diluted (usd per share)	0.90	0.82	1.08	0.98
DIVIDENDS PER SHARE (usd per share)	$ 0.22	$ 0.20	$ 0.44	$ 0.41
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (shares)	20,504,357	20,437,612	20,495,211	20,425,678
Diluted (shares)	20,673,775	20,578,585	20,664,556	20,569,790

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Utility plant:
Land	$ 18,073	$ 17,923
Depreciable plant and equipment	1,575,892	1,554,016
Construction in progress	110,396	70,453
Intangible assets	25,165	23,989
Utility plant, gross	1,729,526	1,666,381
Less accumulated depreciation and amortization	535,346	520,018
Utility plant, net	1,194,180	1,146,363
Real estate investments	56,226	62,193
Less accumulated depreciation and amortization	10,545	11,734
Total	45,681	50,459
CURRENT ASSETS:
Cash and cash equivalents	9,220	6,349
Restricted cash	8	19,001
Accounts receivable:
Customers, net of allowances for uncollectible accounts	19,643	16,361
Income tax	0	9,796
Other	1,038	3,383
Accrued unbilled utility revenue	31,132	24,255
Current regulatory assets, net	7,672	16,064
Other current assets	4,179	4,402
Current assets	72,892	99,611
OTHER ASSETS:
Investment in California Water Service Group	3,680	3,390
Net regulatory assets, less current portion	147,132	135,709
Other	7,621	7,844
Other assets	158,433	146,943
Assets	1,471,186	1,443,376
Stockholders’ equity:
Common stock, $0.001 par value; authorized 36,000,000 shares; issued and outstanding shares 20,506,494 on June 30, 2017 and 20,456,225 on December 31, 2016	21	21
Additional paid-in capital	82,622	81,715
Retained earnings	351,771	338,386
Accumulated other comprehensive income	1,696	1,524
Total stockholders’ equity	436,110	421,646
Long-term debt, less current portion	430,926	433,335
Capitalization, Long-term Debt and Equity	867,036	854,981
CURRENT LIABILITIES:
Line of credit	0	14,200
Current portion of long-term debt	0	125
Accrued groundwater extraction charges, purchased water and power	18,222	10,846
Accounts payable	27,060	18,739
Accrued interest	6,823	6,309
Accrued property taxes and other non-income taxes	947	1,681
Accrued payroll	4,540	4,696
Non-refundable deposit	3,000	0
Income tax payable	2,407	0
Other current liabilities	7,397	6,977
Current liabilities	70,396	63,573
DEFERRED INCOME TAXES	206,503	205,203
ADVANCES FOR CONSTRUCTION	87,223	84,815
CONTRIBUTIONS IN AID OF CONSTRUCTION	154,441	151,576
POSTRETIREMENT BENEFIT PLANS	72,828	70,177
OTHER NONCURRENT LIABILITIES	12,759	13,051
COMMITMENTS AND CONTINGENCIES	0	0
Capitalization and liabilities	$ 1,471,186	$ 1,443,376

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common stock, par value (usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized (shares)	36,000,000	36,000,000
Common stock, shares issued (shares)	20,506,494	20,456,225
Common stock, shares outstanding (shares)	20,506,494	20,456,225

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
OPERATING ACTIVITIES:
Net income before noncontrolling interest	$ 24,255	$ 20,153
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	25,258	23,204
Deferred income taxes	1,286	10,049
Share-based compensation	1,044	852
Gain on sale of real estate investments	(6,903)	0
Gain on sale of California Water Service Group stock	0	(3,197)
Changes in operating assets and liabilities:
Accounts receivable and accrued unbilled utility revenue	(7,814)	(7,489)
Accounts payable and other current liabilities	725	(1,012)
Accrued groundwater extraction charges, purchased water and power	7,376	3,553
Tax payable and receivable, and other accrued taxes	12,030	6,141
Postretirement benefits	2,651	2,848
Regulatory assets and liability related to balancing and memorandum accounts	(3,031)	(780)
Other changes, net	114	1,049
NET CASH PROVIDED BY OPERATING ACTIVITIES	56,991	55,371
INVESTING ACTIVITIES:
Company-funded	(62,037)	(62,859)
Contributions in aid of construction	(3,142)	(3,286)
Additions to real estate investments	(119)	(248)
Payments for business/asset acquisition and water rights	(1,150)	(1,060)
Payments to retire utility plant, net of salvage	(718)	(808)
Proceeds from sale of real estate investments	11,180	0
Proceeds from non-refundable deposit	3,000	0
Proceeds from sale of California Water Service Group stock	0	4,510
NET CASH USED IN INVESTING ACTIVITIES	(52,986)	(63,751)
FINANCING ACTIVITIES:
Borrowings on line of credit	2,500	33,875
Repayments of line of credit	(16,700)	(12,550)
Repayments of long-term borrowings	(2,717)	(4,885)
Payment to noncontrolling interest	(1,896)	0
Dividends paid	(8,916)	(8,274)
Receipts of advances and contributions in aid of construction	9,052	8,750
Refunds of advances for construction	(1,202)	(1,164)
Other changes, net	(248)	(93)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(20,127)	15,659
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(16,122)	7,279
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF PERIOD	25,350	5,239
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD	9,228	12,518
Cash paid (received) during the period for:
Interest	12,382	11,943
Income taxes	237	(3,783)
Supplemental disclosure of non-cash activities:
Increase in accrued payables for construction costs capitalized	7,985	9,061
Utility property installed by developers	381	3,907
RECONCILIATION TO CONSOLIDATED BALANCE SHEETS:
Cash and cash equivalents	9,220	12,518
Restricted cash	$ 8	$ 0

General

General	6 Months Ended
	Jun. 30, 2017
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 Group’s 2016 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements. In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, “Improvements to Employee Share-Based Payment Accounting.” This ASU affects entities that issue share-based payment awards to their employees. ASU 2016-09 identifies areas for simplification involving several aspects of accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, classifications on the statement of cash flows and forfeiture rate calculations. SJW Group adopted this standard as of the first quarter of 2017. ASU 2016-09 requires recognition of excess tax benefits and deficiencies in the income statement, which resulted in the recognition of $500 in income tax benefit for the three months ended March 31, 2017. Prior to adoption, these amounts were recognized as additional paid-in capital. SJW Group did not have any unrecognized excess tax benefits to reclassify upon adoption of this standard. The ASU also requires excess tax benefits and deficiencies to be prospectively excluded from assumed future proceeds in the calculation of diluted shares when calculating diluted earnings per shares using the treasury stock method. The effect of this change on diluted earnings per share was immaterial. In addition, excess income tax benefits from share-based compensation are now classified as cash flows from operating activities on the consolidated statements of cash flows, prospectively. Further, ASU 2016-09 requires, on a retrospective basis, that employee taxes paid for withheld shares be classified as cash flows from financing activities rather than cash flows from operating activities. As such, the consolidated statements of cash flows for SJW Group for the periods presented have been reclassified to reflect this change. This change resulted in an increase to cash flows from operating activities and a decrease to cash flows from financing activities of $815 and $486 for the three months ended March 31, 2017 and 2016, respectively. SJW Group has elected to account for actual forfeitures as they occur upon adoption of the new guidance. Management determined that the cumulative effect adjustment required under the new guidance was immaterial and therefore SJW Group did not record an adjustment. 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. On May 9, 2016, Governor Brown issued Executive Order B-37-16 to build on existing 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 water conservation regulation and replaced its prior percentage reduction-based water conservation standard with a new approach designed to ensure at least a three year supply of available water based on local conditions. On June 14, 2016, the Santa Clara Valley Water District (“SCVWD”) reduced its conservation target from 30% to 20% and also increased the number of allowable outdoor watering days from two to three effective July 1, 2016 through January 31, 2017. On January 24, 2017, and again on June 13, 2017, the SCVWD reaffirmed their call for 20% conservation and restrictions on outdoor watering for ornamental landscapes to no more than three days a week. On April 7, 2017, Governor Brown issued Executive Order B-40-17 which lifted the drought emergency in all California counties except Fresno, Kings, Tulare, and Tuolumne while maintaining water reporting requirements and prohibitions on wasteful practices. Executive Order B-40-17 also rescinded two emergency proclamations from January and April 2014 and four drought-related executive orders issued in 2014 and 2015. Restrictions imposed by SCVWD remain in effect. Effective June 15, 2015, San Jose Water Company was authorized by the 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 resulting from usage above customer allocations. 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 call for 30% conservation. This request was approved by the CPUC with an effective date of July 1, 2016. The drought surcharges were not recorded as revenue. Rather, they were recorded in a regulatory liability account which has been authorized by the CPUC to track lost revenues resulting from conservation. The amount recorded in the surcharge account is being used to offset future rate increases that would otherwise be necessary to recover lost revenue due to drought conservation efforts. San Jose Water Company suspended its allocation and drought surcharge program provided for in Schedule 14.1, Water Shortage Contingency Plan with Staged Mandatory Reductions and Drought Surcharges on February 1, 2017. As of June 30, 2017 , San Jose Water Company has no balance remaining in the drought surcharge account to offset future rate increases related to drought conservation efforts. The remaining balance at June 30, 2017 related to drought surcharges collected outside of the California regulated entity. On June 13, 2017, the SCVWD adopted Resolution 17-43 to encourage making conservation a way of life in California through recommendations on watering schedules and a call for customers to achieve a 20% reduction in water use as compared to 2013. In addition to the SCVWD’s resolution, the mandatory water use restrictions set forth by the State Water Resources Control Board’s Emergency Regulations remain in effect. San Jose Water Company is continually working to maintain 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 associated with the recent 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 drought related water conservation 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 stockholders, divided by the weighted average number of shares outstanding during the period. Diluted earnings per share is calculated using income available to common stockholders 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 Group’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, 2017 and 2016 , 981 and 2,470 anti-dilutive restricted common stock units were excluded from the dilutive earnings per share calculation, respectively. For the six months ended June 30, 2017 and 2016 , 2,987 and 4,087 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, 2017 and 2016 , the amounts allocated to administrative and general expense were $579 and $422 , respectively. For the six months ended June 30, 2017 and 2016 , the amounts allocated to administrative and general expense were $1,106 and $834 , respectively.

Equity Plans

Equity Plans	6 Months Ended
	Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
EQUITY PLANS	Equity Plans SJW Group 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. See Note 1 for the effect of the SJW Group’s adoption of ASU 2016-09, “Improvements to Employee Share-Based Payment Accounting” in the first quarter of 2017. The Incentive Plan allows SJW Group 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 Group. 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, 2017 , the remaining number of shares available under the Incentive Plan was 957,121 , and an additional 214,333 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, 2017 and 2016 . Three months ended June 30, Six months ended June 30, 2017 2016 2017 2016 Adjustments to additional paid-in capital and common stock for: Compensation costs charged to income: ESPP $ — — $ 100 79 Restricted stock and deferred restricted stock 458 379 944 773 Total compensation costs charged to income $ 458 379 $ 1,044 852 Excess tax benefits realized from stock issuance: Restricted stock and deferred restricted stock $ — 94 $ — 202 Total excess tax benefits realized from stock issuance $ — 94 $ — 202 Proceeds from ESPP and similar instruments: ESPP $ — — $ 570 451 Total proceeds from the ESPP and similar instruments $ — — $ 570 451 Stock, Restricted Stock and Deferred Restricted Stock On January 3, 2017 , service based restricted stock units covering an aggregate of 8,564 shares of common stock of SJW Group were granted to certain officers of SJW Group 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 $52.59 per unit which was based on the award grant date fair value is being recognized over the service period beginning in 2017. On January 24, 2017 , certain officers of SJW Group were granted performance-based restricted stock units covering an aggregate target number of SJW Group’s shares of common stock equal to 10,744 that will vest based on the actual attainment of specified performance goals measured for the 2017 calendar year and continued service through December 31, 2017. Of such performance-based restricted stock units, units covering 6,639 shares of common stock were granted to a key officer which will only vest on the actual attainment of a specified performance goal, the number of shares issuable under this award is either 0% or 100% . The number of shares issuable under the remaining units, 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 $50.24 per unit which was based on the award grant date fair value is being recognized assuming the performance goals will be attained. As of June 30, 2017 , management believes that the performance goals will be met. On January 24, 2017 , certain officers of SJW Group were granted performance-based restricted stock units covering an aggregate target number of SJW Group’s shares of common stock equal to 2,737 that will vest based on the actual attainment of specified performance goals for the 2019 calendar year and continued service through December 31, 2019. 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 $48.56 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, 2017 , management believes that the performance goals will be met. On April 26, 2017 , restricted stock units covering an aggregate of 9,240 shares of common stock of SJW Group were granted to the non-employee board members of SJW Group. The units vest upon continuous board service through the day immediately preceding the date of the next annual stockholder meeting with no dividend equivalent rights. Share-based compensation expense of $51.13 per unit, which is based on the award grant date fair value, is being recognized over the service period beginning in 2017. As of June 30, 2017 , the total unrecognized compensation costs related to restricted and deferred restricted stock plans was $1,658 . This cost is expected to be recognized over a remaining weighted average period of 0.88 years. Employee Stock Purchase Plan The ESPP allows eligible employees to purchase shares of SJW Group’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 Group’s recorded expenses were $54 and $117 for the three and six months ended June 30, 2017 , respectively, and $47 and $87 for the three and six months ended June 30, 2016 , respectively, related to the ESPP. The total unrecognized compensation costs related to the semi-annual offering period that ends July 31, 2017 for the ESPP is approximately $20 . This cost is expected to be recognized during the third quarter of 2017.

Real Estate Investments

Real Estate Investments	6 Months Ended
	Jun. 30, 2017
Real Estate Investments, Net [Abstract]
REAL ESTATE INVESTMENTS	Real Estate Investments The major components of real estate investments as of June 30, 2017 and December 31, 2016 are as follows: June 30, December 31, Land $ 13,262 15,218 Buildings and improvements 42,964 46,826 Intangibles — 149 Subtotal 56,226 62,193 Less: accumulated depreciation and amortization 10,545 11,734 Total $ 45,681 50,459 Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, ranging from 7 to 39 years . On April 6, 2017, 444 West Santa Clara Street, L.P. sold all of its interests in the commercial building and land the partnership owned and operated for $11,000 . 444 West Santa Clara Street, L.P. recognized a pre-tax gain on sale of real estate investments of $6,323 , after selling expenses of $1,156 . SJW Land Company holds a 70% limited interest in 444 West Santa Clara Street, L.P. SJW Land Company and the noncontrolling interest recognized a pre-tax gain on sale of real estate investments of $4,427 and $1,896 , respectively, on the transaction. In addition, SJW Land Company sold undeveloped land located in San Jose, California for $1,350 on April 6, 2017. SJW Land Company recognized a pre-tax gain on sale of real estate investments of $580 on the transaction, after selling expenses of $14 .

Defined Benefit Plan

Defined Benefit Plan	6 Months Ended
	Jun. 30, 2017
Retirement Benefits [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, 2017 and 2016 are as follows: Three months ended June 30, Six months ended June 30, 2017 2016 2017 2016 Service cost $ 1,288 1,249 $ 2,614 2,490 Interest cost 1,920 1,858 3,823 3,736 Other cost 1,165 1,091 2,203 2,201 Expected return on assets (2,053 ) (1,893 ) (4,119 ) (3,788 ) $ 2,320 2,305 $ 4,521 4,639 The following tables summarize the fair values of plan assets by major categories as of June 30, 2017 and December 31, 2016 : Fair Value Measurements at June 30, 2017 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 $ 5,812 $ 5,812 $ — $ — Actively Managed (a): All Cap Equity Russell 3000 Value 6,001 5,965 36 — U.S. Large Cap Equity Russell 1000, Russell 1000 Growth, Russell 1000 Value 45,599 45,599 — — U.S. Mid Cap Equity Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value 8,748 8,748 — — U.S. Small Cap Equity Russell 2000, Russell 2000 Growth, Russell 2000 Value 7,697 7,697 — — Non-U.S. Large Cap Equity MSCI EAFE 5,503 5,503 — — REIT NAREIT - Equity REIT’S 5,859 — 5,859 — Fixed Income (b) (b) 41,692 — 41,692 — Total $ 126,911 $ 79,324 $ 47,587 $ — 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, 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 $ 10,050 $ 10,050 $ — $ — Actively Managed (a): All Cap Equity Russell 3000 Value 5,290 5,266 24 — U.S. Large Cap Equity Russell 1000, Russell 1000 Growth, Russell 1000 Value 39,534 39,534 — — U.S. Mid Cap Equity Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value 7,021 7,021 — — U.S. Small Cap Equity Russell 2000, Russell 2000 Growth, Russell 2000 Value 6,357 6,357 — — Non-U.S. Large Cap Equity MSCI EAFE 4,832 4,832 — — REIT NAREIT - Equity REIT’S 5,663 — 5,663 — Fixed Income (b) (b) 40,514 — 40,514 — Total $ 119,261 $ 73,060 $ 46,201 $ — 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 2017 , San Jose Water Company expects to make required and discretionary cash contributions of up to $7,500 to the pension plans and Social Welfare Plan. For the three and six months ended June 30, 2017 , $1,280 has been contributed to the pension plans and Social Welfare Plan.

Segment and Non-Tariffed Busine

Segment and Non-Tariffed Business Reporting	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
SEGMENT AND NONREGULATED BUSINESS REPORTING	Segment and Non-Tariffed Business Reporting SJW Group is a holding company with four subsidiaries: (i) San Jose Water Company, a water utility which operates both regulated and non-tariffed businesses, (ii) 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, (iii) SJW Land Company and its consolidated variable interest entity, 444 West Santa Clara Street, L.P., which operated a commercial building rental (See Note 3), and (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. In accordance with FASB ASC Topic 280 – “Segment Reporting,” SJW Group 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 Group’s subsidiaries, San Jose Water Company, CLWSC, 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 Group’s reportable segments have been determined based on information used by the chief operating decision maker. SJW Group’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 following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, revenue and expenses have been included in the reportable segment amounts. Other business activity of SJW Group not included in the reportable segments is included in the “All Other” category. For Three Months Ended June 30, 2017 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 98,836 1,910 1,327 — 98,836 3,237 102,073 Operating expense 68,317 1,223 942 804 68,317 2,969 71,286 Operating income (loss) 30,519 687 385 (804 ) 30,519 268 30,787 Net income (loss) before noncontrolling interest 16,080 320 5,321 (1,137 ) 16,080 4,504 20,584 Depreciation and amortization 11,592 142 299 — 11,592 441 12,033 Senior note, mortgage and other interest expense 5,215 — (3 ) 544 5,215 541 5,756 Income tax expense (benefit) in net income 9,908 236 1,988 (168 ) 9,908 2,056 11,964 Assets $ 1,398,567 19,358 49,337 3,924 1,398,567 72,619 1,471,186 For Three Months Ended June 30, 2016 Water Utility Services Real Estate Services All Other* SJW Group 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) before noncontrolling interest 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 Six Months Ended June 30, 2017 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 165,054 3,174 2,890 — 165,054 6,064 171,118 Operating expense 123,938 2,054 1,890 1,616 123,938 5,560 129,498 Operating income (loss) 41,116 1,120 1,000 (1,616 ) 41,116 504 41,620 Net income (loss) before noncontrolling interest 20,029 492 5,681 (1,947 ) 20,029 4,226 24,255 Depreciation and amortization 23,252 278 622 — 23,252 900 24,152 Senior note, mortgage and other interest expense 10,640 — 62 1,111 10,640 1,173 11,813 Income tax expense (benefit) in net income 11,701 373 2,116 (658 ) 11,701 1,831 13,532 Assets $ 1,398,567 19,358 49,337 3,924 1,398,567 72,619 1,471,186 For Six Months Ended June 30, 2016 Water Utility Services Real Estate Services All Other* SJW Group 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) before noncontrolling interest 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 * The “All Other” category includes the accounts of SJW Group on a stand-alone basis.

Long-Term Liabilities and Bank

Long-Term Liabilities and Bank Borrowings	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Long-Term Liabilities and Bank Borrowings	Long-Term Liabilities and Bank Borrowings SJW Group’s contractual obligations and commitments include senior notes, mortgages and other obligations. San Jose Water Company, a subsidiary of SJW Group, 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.

Fair Value Measurement

Fair Value Measurement	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	Fair Value Measurement The following instruments are not measured at fair value on SJW Group’s condensed consolidated balance sheets as of June 30, 2017 , 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, 2017 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 and six months ended June 30, 2017 . 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 Group’s long-term debt was approximately $525,609 and $502,446 as of June 30, 2017 and December 31, 2016 , 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 $ 430,926 and $ 433,460 as of June 30, 2017 and December 31, 2016 , respectively. The fair value of long-term debt would be categorized as Level 2 in the fair value hierarchy. As of June 30, 2017 and December 31, 2016 , the fair value of the company’s investment in California Water Service Group was $3,680 and $3,390 , respectively, and would be categorized as Level 1 of the fair value hierarchy.

Regulatory Rate Filings

Regulatory Rate Filings	6 Months Ended
	Jun. 30, 2017
Regulated Operations [Abstract]
Regulatory Rate Filings	Regulatory Rate Filings On January 6, 2017, San Jose Water Company filed Advice Letter No. 501 with the CPUC requesting authorization to implement a sales reconciliation mechanism to better conform to water forecasts authorized in the last general rate case to recorded consumption for the period of October 2015 through September 2016. The CPUC has ordered all Class A and B water utilities that have a five percent or greater divergence between authorized and actual sales during declared drought years to request a sales reconciliation mechanism to better conform to water forecasts authorized in the last general rate case to recorded consumption. On May 3, 2017, the CPUC rejected the filing citing the end of a drought and the improved California water supply conditions. On May 10, 2017, San Jose Water Company formally requested the CPUC ’ s review of the rejection. The request for review is still pending before the CPUC. As required by the CPUC, on April 3, 2017 San Jose Water Company filed an application with the CPUC requesting authority to increase its authorized Cost of Capital for the period from January 1, 2018 through December 31, 2020. If approved by the CPUC, San Jose Water Company’s annual revenues would increase by approximately $7,550 or about 2.1% in 2018. On May 2, 2017, San Jose Water Company filed Advice Letter No. 508 with the CPUC to reinstate surcharges to recover the remaining $996 balance from the 2014 Mandatory Conservation Revenue Adjustment Memorandum Account (“MCRAMA”) and to recover the remaining $2,233 balance from the 2015 WCMA. The under-collections will be recovered via surcharges of $0.08 per CCF and $0.1441 per CCF on the existing quantity rate for the 2014 MCRAMA and the 2015 WCMA, respectively. This request was approved on June 1, 2017. San Jose Water Company anticipates collection of the remaining amounts in less than 12 months. On May 26, 2017, San Jose Water Company filed Advice Letter No. 509 with the CPUC requesting authorization to increase revenues by $12,407 , or approximately 3.46% . The increase is intended to offset the increases to purchased potable water, ground water production, and purchased recycled water charges that will be implemented by San Jose Water Company’s water wholesaler effective July 1, 2017. This request was approved on June 26, 2017. On June 6, 2017, San Jose Water Company filed Advice Letter No. 510 with the CPUC requesting authorization to issue a surcredit totaling $1,794 to refund service charge rate changes as a result of a change in billing practice effective January 1, 2017. The refund period covers prorated service charge rate changes that occurred from January 1, 2014, through December 31, 2016. The request is still pending before the CPUC.

Balancing and Memorandum Accoun

Balancing and Memorandum Account Recovery Procedures	6 Months Ended
	Jun. 30, 2017
Regulated Operations [Abstract]
BALANCING AND MEMORANDUM ACCOUNT RECOVERY PROCEDURES	Balancing and Memorandum Account Recovery Procedures San Jose Water Company established balancing accounts 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 is recorded for amounts SJW Group estimates will not be collected within the 24-month period. This reserve is based on 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 Group’s financial statements. Based on ASC Topic 980-605-25, San Jose Water Company recognized regulatory assets of $4,989 and $7,049 due to lost revenues accumulated in the 2017 WCMA account for the three and six months ended June 30, 2017 , respectively. These regulatory assets were offset by a regulatory liability in the amount of $3,988 and $6,048 for three and six months ended June 30, 2017 , respectively, created by Tariff Rule 14.1 drought surcharges collected as allowed for in Advice Letter 473A. As of June 30, 2017, there was no longer a balance of drought surcharges collected to fully offset the 2017 WCMA account. The remaining balance at June 30, 2017 related to drought surcharges collected outside of the California regulated entity. Of the $4,989 and $7,049 recognized in the 2017 WCMA account for the three and six months ended June 30, 2017 , respectively, $1,277 was not covered by drought surcharges and was recognized as revenue for the three and six months ended June 30, 2017 less a $276 reserve for the estimated amount that may not be collected within the 24-month period defined in the guidance. These amounts have been recorded in the 2017 WCMA row shown in the table below. On June 1, 2017, the CPUC approved Advice Letter No. 508 to reinstate surcharges to recover the remaining balances from the 2014 WCMA and 2015 WCMA accounts which are expected to be recovered in full within a 12-month period. For the three and six months ended June 30, 2017 , in accordance with ASC Topic 980-605-25 San Jose Water Company recognized in revenue the reserve balances of $978 and $2,219 for the 2014 WCMA and 2015 WCMA, respectively, which are recorded in their respective rows in the table below. Three months ended June 30, 2017 Three months ended June 30, 2016 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* $ — 978 (70 ) — 908 $ 2,427 (152 ) (712 ) — 1,563 2015 WCMA* 398 2,183 (486 ) — 2,095 5,352 (77 ) (528 ) — 4,747 2016 WCMA — 45 — (45 ) — — 3,747 — (3,747 ) — 2017 WCMA* — 4,989 — (3,988 ) 1,001 — — — — — All others 3,680 658 212 — 4,550 1,110 551 — — 1,661 Total memorandum accounts 4,078 8,853 (344 ) (4,033 ) 8,554 8,889 4,069 (1,240 ) (3,747 ) 7,971 Balancing accounts, net assets: Water supply costs 5,684 1,358 272 — 7,314 2,436 257 (52 ) — 2,641 Drought surcharges (5,054 ) — 60 4,033 (961 ) (512 ) — (4,951 ) 3,747 (1,716 ) Pension (2,539 ) 273 (641 ) — (2,907 ) (427 ) 280 (373 ) — (520 ) 2012 General Rate Case true-up 18,424 — (2,659 ) — 15,765 30,572 — (2,832 ) — 27,740 2015 General Rate Case true-up 4,097 — (1,686 ) — 2,411 — 8,767 — — 8,767 All others (623 ) (232 ) (305 ) — (1,160 ) 1,225 (97 ) (27 ) — 1,101 Total balancing accounts $ 19,989 1,399 (4,959 ) 4,033 20,462 $ 33,294 9,207 (8,235 ) 3,747 38,013 Total $ 24,067 10,252 (5,303 ) — 29,016 $ 42,183 13,276 (9,475 ) — 45,984 Six months ended June 30, 2017 Six months ended June 30, 2016 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* $ — 1,089 (181 ) — 908 $ 2,944 (152 ) (1,229 ) — 1,563 2015 WCMA* 1,589 2,113 (1,607 ) — 2,095 5,372 (97 ) (528 ) — 4,747 2016 WCMA — 1,452 — (1,452 ) — — 6,761 — (6,761 ) — 2017 WCMA* — 7,049 — (6,048 ) 1,001 — — — — — All others 2,768 1,329 453 — 4,550 594 1,068 (1 ) — 1,661 Total memorandum accounts 4,357 13,032 (1,335 ) (7,500 ) 8,554 8,910 7,580 (1,758 ) (6,761 ) 7,971 Balancing accounts, net assets: Water supply costs 5,190 1,555 569 — 7,314 2,771 (56 ) (74 ) — 2,641 Drought surcharges (7,688 ) — (773 ) 7,500 (961 ) (359 ) — (8,118 ) 6,761 (1,716 ) Pension (2,009 ) 446 (1,344 ) — (2,907 ) (552 ) 560 (528 ) — (520 ) 2012 General Rate Case true-up 20,682 — (4,917 ) — 15,765 33,070 — (5,330 ) — 27,740 2015 General Rate Case true-up 5,528 — (3,117 ) — 2,411 — 8,767 — — 8,767 All others (151 ) (446 ) (639 ) 76 (1,160 ) 1,366 (227 ) (38 ) — 1,101 Total balancing accounts $ 21,552 1,555 (10,221 ) 7,576 20,462 $ 36,296 9,044 (14,088 ) 6,761 38,013 Total $ 25,909 14,587 (11,556 ) 76 29,016 $ 45,206 16,624 (15,846 ) — 45,984 * As of June 30, 2017 , the reserve balance for the 2017 WCMA was $276 which has been netted from the three and six months ended June 30, 2017 balance above. 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 three and six months ended June 30, 2016 balances above. As of June 30, 2017 , 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 $3,635 . 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, 2017
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, 2017 and December 31, 2016 : Description June 30, 2017 December 31, 2016 Regulatory assets: Income tax temporary differences, net $ 10,139 10,139 Postretirement pensions and other medical benefits 109,795 109,795 Balancing and memorandum accounts, net 29,016 25,909 Other, net 5,854 5,930 Total regulatory assets, net in Consolidated Balance Sheets $ 154,804 151,773 Less: current regulatory asset, net 7,672 16,064 Total regulatory assets, net, less current portion $ 147,132 135,709

Texas Water Alliance Limited

Texas Water Alliance Limited	6 Months Ended
	Jun. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Texas Water Alliance Limited	On February 22, 2016, SJW Group entered into a purchase and sale agreement (“PSA”) with the Guadalupe-Blanco River Authority (“GBRA”), pursuant to which SJW Group 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 PSA, upon closing of the transaction, GBRA will hold back $3,000 (the “Holdback Amount”) in the payment of the total purchase price. Pursuant to an amendment agreement entered into by SJW Group and GBRA on June 22, 2017, (i) if closing occurs, GBRA will pay the Holdback Amount to SJW Group on June 30, 2021 subject to reductions under certain circumstances, and (ii) the $3,000 previously deposited in escrow by GBRA was distributed to SJW Group on June 23, 2017 and is classified as a non-refundable deposit on the consolidated balance sheets as of June 30, 2017 (the “Deposit Amount”). If closing occurs, the Deposit Amount will be credited against the $31,000 purchase price. The PSA is subject to the completion of financing by GBRA to fund the purchase price and other customary closing conditions. There is no assurance that the closing conditions will be satisfied in a timely manner, or at all.

Legal Proceedings

Legal Proceedings	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
LEGAL PROCEEDINGS	Legal Proceedings SJW Group is subject to ordinary routine litigation incidental to its business. There are no pending legal proceedings to which SJW Group 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 Group’s business, financial position, results of operations or cash flows.

General (Policies)

General (Policies)	6 Months Ended
	Jun. 30, 2017
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 Group’s 2016 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements.
New Accounting Pronouncements, Policy	In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, “Improvements to Employee Share-Based Payment Accounting.” This ASU affects entities that issue share-based payment awards to their employees. ASU 2016-09 identifies areas for simplification involving several aspects of accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, classifications on the statement of cash flows and forfeiture rate calculations. SJW Group adopted this standard as of the first quarter of 2017. ASU 2016-09 requires recognition of excess tax benefits and deficiencies in the income statement, which resulted in the recognition of $500 in income tax benefit for the three months ended March 31, 2017. Prior to adoption, these amounts were recognized as additional paid-in capital. SJW Group did not have any unrecognized excess tax benefits to reclassify upon adoption of this standard. The ASU also requires excess tax benefits and deficiencies to be prospectively excluded from assumed future proceeds in the calculation of diluted shares when calculating diluted earnings per shares using the treasury stock method. The effect of this change on diluted earnings per share was immaterial. In addition, excess income tax benefits from share-based compensation are now classified as cash flows from operating activities on the consolidated statements of cash flows, prospectively. Further, ASU 2016-09 requires, on a retrospective basis, that employee taxes paid for withheld shares be classified as cash flows from financing activities rather than cash flows from operating activities. As such, the consolidated statements of cash flows for SJW Group for the periods presented have been reclassified to reflect this change. This change resulted in an increase to cash flows from operating activities and a decrease to cash flows from financing activities of $815 and $486 for the three months ended March 31, 2017 and 2016, respectively. SJW Group has elected to account for actual forfeitures as they occur upon adoption of the new guidance. Management determined that the cumulative effect adjustment required under the new guidance was immaterial and therefore SJW Group did not record an adjustment.
Earnings Per Share, Policy	Basic earnings per share is calculated using income available to common stockholders, divided by the weighted average number of shares outstanding during the period. Diluted earnings per share is calculated using income available to common stockholders 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 Group’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, 2017
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, 2017 and 2016 . Three months ended June 30, Six months ended June 30, 2017 2016 2017 2016 Adjustments to additional paid-in capital and common stock for: Compensation costs charged to income: ESPP $ — — $ 100 79 Restricted stock and deferred restricted stock 458 379 944 773 Total compensation costs charged to income $ 458 379 $ 1,044 852 Excess tax benefits realized from stock issuance: Restricted stock and deferred restricted stock $ — 94 $ — 202 Total excess tax benefits realized from stock issuance $ — 94 $ — 202 Proceeds from ESPP and similar instruments: ESPP $ — — $ 570 451 Total proceeds from the ESPP and similar instruments $ — — $ 570 451

Real Estate Investments (Tables

Real Estate Investments (Tables)	6 Months Ended
	Jun. 30, 2017
Real Estate Investments, Net [Abstract]
Schedule of Real Estate Investments	The major components of real estate investments as of June 30, 2017 and December 31, 2016 are as follows: June 30, December 31, Land $ 13,262 15,218 Buildings and improvements 42,964 46,826 Intangibles — 149 Subtotal 56,226 62,193 Less: accumulated depreciation and amortization 10,545 11,734 Total $ 45,681 50,459

Defined Benefit Plan (Tables)

Defined Benefit Plan (Tables)	6 Months Ended
	Jun. 30, 2017
Retirement Benefits [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, 2017 and 2016 are as follows: Three months ended June 30, Six months ended June 30, 2017 2016 2017 2016 Service cost $ 1,288 1,249 $ 2,614 2,490 Interest cost 1,920 1,858 3,823 3,736 Other cost 1,165 1,091 2,203 2,201 Expected return on assets (2,053 ) (1,893 ) (4,119 ) (3,788 ) $ 2,320 2,305 $ 4,521 4,639
Schedule of Allocation of Plan Assets	The following tables summarize the fair values of plan assets by major categories as of June 30, 2017 and December 31, 2016 : Fair Value Measurements at June 30, 2017 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 $ 5,812 $ 5,812 $ — $ — Actively Managed (a): All Cap Equity Russell 3000 Value 6,001 5,965 36 — U.S. Large Cap Equity Russell 1000, Russell 1000 Growth, Russell 1000 Value 45,599 45,599 — — U.S. Mid Cap Equity Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value 8,748 8,748 — — U.S. Small Cap Equity Russell 2000, Russell 2000 Growth, Russell 2000 Value 7,697 7,697 — — Non-U.S. Large Cap Equity MSCI EAFE 5,503 5,503 — — REIT NAREIT - Equity REIT’S 5,859 — 5,859 — Fixed Income (b) (b) 41,692 — 41,692 — Total $ 126,911 $ 79,324 $ 47,587 $ — 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, 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 $ 10,050 $ 10,050 $ — $ — Actively Managed (a): All Cap Equity Russell 3000 Value 5,290 5,266 24 — U.S. Large Cap Equity Russell 1000, Russell 1000 Growth, Russell 1000 Value 39,534 39,534 — — U.S. Mid Cap Equity Russell Mid Cap, Russell Mid Cap Growth, Russell Mid Cap Value 7,021 7,021 — — U.S. Small Cap Equity Russell 2000, Russell 2000 Growth, Russell 2000 Value 6,357 6,357 — — Non-U.S. Large Cap Equity MSCI EAFE 4,832 4,832 — — REIT NAREIT - Equity REIT’S 5,663 — 5,663 — Fixed Income (b) (b) 40,514 — 40,514 — Total $ 119,261 $ 73,060 $ 46,201 $ — 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 Non-Tariffed Busi22

Segment and Non-Tariffed Business Reporting (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, revenue and expenses have been included in the reportable segment amounts. Other business activity of SJW Group not included in the reportable segments is included in the “All Other” category. For Three Months Ended June 30, 2017 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 98,836 1,910 1,327 — 98,836 3,237 102,073 Operating expense 68,317 1,223 942 804 68,317 2,969 71,286 Operating income (loss) 30,519 687 385 (804 ) 30,519 268 30,787 Net income (loss) before noncontrolling interest 16,080 320 5,321 (1,137 ) 16,080 4,504 20,584 Depreciation and amortization 11,592 142 299 — 11,592 441 12,033 Senior note, mortgage and other interest expense 5,215 — (3 ) 544 5,215 541 5,756 Income tax expense (benefit) in net income 9,908 236 1,988 (168 ) 9,908 2,056 11,964 Assets $ 1,398,567 19,358 49,337 3,924 1,398,567 72,619 1,471,186 For Three Months Ended June 30, 2016 Water Utility Services Real Estate Services All Other* SJW Group 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) before noncontrolling interest 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 Six Months Ended June 30, 2017 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 165,054 3,174 2,890 — 165,054 6,064 171,118 Operating expense 123,938 2,054 1,890 1,616 123,938 5,560 129,498 Operating income (loss) 41,116 1,120 1,000 (1,616 ) 41,116 504 41,620 Net income (loss) before noncontrolling interest 20,029 492 5,681 (1,947 ) 20,029 4,226 24,255 Depreciation and amortization 23,252 278 622 — 23,252 900 24,152 Senior note, mortgage and other interest expense 10,640 — 62 1,111 10,640 1,173 11,813 Income tax expense (benefit) in net income 11,701 373 2,116 (658 ) 11,701 1,831 13,532 Assets $ 1,398,567 19,358 49,337 3,924 1,398,567 72,619 1,471,186 For Six Months Ended June 30, 2016 Water Utility Services Real Estate Services All Other* SJW Group 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) before noncontrolling interest 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 * The “All Other” category includes the accounts of SJW Group on a stand-alone basis.

Balancing and Memorandum Acco23

Balancing and Memorandum Account Recovery Procedures (Tables)	6 Months Ended
	Jun. 30, 2017
Regulated Operations [Abstract]
Public Utilities General Disclosures	Three months ended June 30, 2017 Three months ended June 30, 2016 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* $ — 978 (70 ) — 908 $ 2,427 (152 ) (712 ) — 1,563 2015 WCMA* 398 2,183 (486 ) — 2,095 5,352 (77 ) (528 ) — 4,747 2016 WCMA — 45 — (45 ) — — 3,747 — (3,747 ) — 2017 WCMA* — 4,989 — (3,988 ) 1,001 — — — — — All others 3,680 658 212 — 4,550 1,110 551 — — 1,661 Total memorandum accounts 4,078 8,853 (344 ) (4,033 ) 8,554 8,889 4,069 (1,240 ) (3,747 ) 7,971 Balancing accounts, net assets: Water supply costs 5,684 1,358 272 — 7,314 2,436 257 (52 ) — 2,641 Drought surcharges (5,054 ) — 60 4,033 (961 ) (512 ) — (4,951 ) 3,747 (1,716 ) Pension (2,539 ) 273 (641 ) — (2,907 ) (427 ) 280 (373 ) — (520 ) 2012 General Rate Case true-up 18,424 — (2,659 ) — 15,765 30,572 — (2,832 ) — 27,740 2015 General Rate Case true-up 4,097 — (1,686 ) — 2,411 — 8,767 — — 8,767 All others (623 ) (232 ) (305 ) — (1,160 ) 1,225 (97 ) (27 ) — 1,101 Total balancing accounts $ 19,989 1,399 (4,959 ) 4,033 20,462 $ 33,294 9,207 (8,235 ) 3,747 38,013 Total $ 24,067 10,252 (5,303 ) — 29,016 $ 42,183 13,276 (9,475 ) — 45,984 Six months ended June 30, 2017 Six months ended June 30, 2016 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* $ — 1,089 (181 ) — 908 $ 2,944 (152 ) (1,229 ) — 1,563 2015 WCMA* 1,589 2,113 (1,607 ) — 2,095 5,372 (97 ) (528 ) — 4,747 2016 WCMA — 1,452 — (1,452 ) — — 6,761 — (6,761 ) — 2017 WCMA* — 7,049 — (6,048 ) 1,001 — — — — — All others 2,768 1,329 453 — 4,550 594 1,068 (1 ) — 1,661 Total memorandum accounts 4,357 13,032 (1,335 ) (7,500 ) 8,554 8,910 7,580 (1,758 ) (6,761 ) 7,971 Balancing accounts, net assets: Water supply costs 5,190 1,555 569 — 7,314 2,771 (56 ) (74 ) — 2,641 Drought surcharges (7,688 ) — (773 ) 7,500 (961 ) (359 ) — (8,118 ) 6,761 (1,716 ) Pension (2,009 ) 446 (1,344 ) — (2,907 ) (552 ) 560 (528 ) — (520 ) 2012 General Rate Case true-up 20,682 — (4,917 ) — 15,765 33,070 — (5,330 ) — 27,740 2015 General Rate Case true-up 5,528 — (3,117 ) — 2,411 — 8,767 — — 8,767 All others (151 ) (446 ) (639 ) 76 (1,160 ) 1,366 (227 ) (38 ) — 1,101 Total balancing accounts $ 21,552 1,555 (10,221 ) 7,576 20,462 $ 36,296 9,044 (14,088 ) 6,761 38,013 Total $ 25,909 14,587 (11,556 ) 76 29,016 $ 45,206 16,624 (15,846 ) — 45,984 * As of June 30, 2017 , the reserve balance for the 2017 WCMA was $276 which has been netted from the three and six months ended June 30, 2017 balance above. 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 three and six months ended June 30, 2016 balances above.

Regulatory Assets and Liabili24

Regulatory Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2017
Regulatory Assets and Liabilities Disclosure [Abstract]
Schedule of Regulatory Assets	Regulatory assets and liabilities are comprised of the following as of June 30, 2017 and December 31, 2016 : Description June 30, 2017 December 31, 2016 Regulatory assets: Income tax temporary differences, net $ 10,139 10,139 Postretirement pensions and other medical benefits 109,795 109,795 Balancing and memorandum accounts, net 29,016 25,909 Other, net 5,854 5,930 Total regulatory assets, net in Consolidated Balance Sheets $ 154,804 151,773 Less: current regulatory asset, net 7,672 16,064 Total regulatory assets, net, less current portion $ 147,132 135,709

General - Additional Informatio

General - Additional Information (Details) - USD ($) $ in Thousands	Jun. 14, 2016	Nov. 24, 2015	Mar. 31, 2017	Mar. 31, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Regulatory Assets [Line Items]
Balancing Account, Net			$ 19,989	$ 33,294	$ 20,462	$ 38,013	$ 21,552	$ 36,296
Increase to cash flows from operating activities					56,991	55,371
Decrease to cash flows from financing activities					20,127	(15,659)
Water reduction target goal (percent)	20.00%	30.00%
Drought surcharges
Regulatory Assets [Line Items]
Balancing Account, Net			(5,054)	(512)	(961)	$ (1,716)	$ (7,688)	$ (359)
Accounting Standards Update 2016-09, Statutory Tax Withholding Component
Regulatory Assets [Line Items]
Excess tax benefit			500
Increase to cash flows from operating activities			815	486
Decrease to cash flows from financing activities			$ 815	$ 486
Regulated | Drought surcharges
Regulatory Assets [Line Items]
Balancing Account, Net					$ 0

General - Earnings Per Share (D

General - Earnings Per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
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)	981	2,470	2,987	4,087

General - Depreciation (Details

General - Depreciation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
General and Administrative Expense
Public Utility, Property, Plant and Equipment [Line Items]
Depreciation	$ 579	$ 422	$ 1,106	$ 834

Equity Plans (Details)

Equity Plans (Details) $ / shares in Units, $ in Thousands	Apr. 26, 2017$ / sharesshares	Jan. 24, 2017$ / sharesshares	Jan. 03, 2017vesting_installment$ / sharesshares	Jun. 30, 2017USD ($)shares	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)shares	Jun. 30, 2016USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:				$ 458	$ 379	$ 1,044	$ 852
Excess tax benefits realized from stock issuance:				0	94	0	202
Proceeds from ESPP and similar instruments:				0	0	570	451
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date fair value of equity instruments granted (usd per share) | $ / shares			$ 52.59
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:				458	379	944	773
Excess tax benefits realized from stock issuance:				0	94	$ 0	202
Recognition period for unrecognized compensation cost						10 months 17 days
Unrecognized compensation costs				$ 1,658		$ 1,658
Key officers | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (shares) | shares			8,564
Number of equal successive installments for vesting of stock awards (vesting installments) | vesting_installment			3
Key officers | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (shares) | shares		6,639
Key officers | Performance Shares | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (shares) | shares		10,744
Grant date fair value of equity instruments granted (usd per share) | $ / shares		$ 50.24
Target vesting percentage		100.00%
Key officers | Performance Shares 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (shares) | shares		2,737
Grant date fair value of equity instruments granted (usd per share) | $ / shares		$ 48.56
Key officers | Performance Shares 2 | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage		0.00%
Key officers | Performance Shares 2 | Maximum
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	9,240
Director [Member] | Restricted Stock Units (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date fair value of equity instruments granted (usd per share) | $ / shares	$ 51.13
Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining shares available for issuance under the Incentive Plan (shares) | shares				957,121		957,121
Shares issuable upon exercise of Incentive Plan awards (shares) | shares						214,333
Employee Stock Purchase Plan (ESPP)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:				$ 0	0	$ 100	79
Proceeds from ESPP and similar instruments:				$ 0	0	$ 570	451
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				$ 54	$ 47	$ 117	$ 87
Unrecognized compensation costs				$ 20		$ 20
Employee Stock Purchase Plan (ESPP) | Common Stock
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

Real Estate Investments (Detail

Real Estate Investments (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Schedule of Investments [Line Items]
Land	$ 13,262	$ 15,218
Buildings and improvements	42,964	46,826
Intangibles	0	149
Subtotal	56,226	62,193
Less accumulated depreciation and amortization	10,545	11,734
Total	$ 45,681	$ 50,459
Minimum
Schedule of Investments [Line Items]
Estimated useful life	7 years
Maximum
Schedule of Investments [Line Items]
Estimated useful life	39 years

Real Estate Investments - Long

Real Estate Investments - Long Lived Asset Held-For-Sale (Details) - USD ($) $ in Thousands	Apr. 06, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Long Lived Assets Held-for-sale [Line Items]
Gain on sale of real estate investments		$ 6,903	$ 0	$ 6,903	$ 0
CA undeveloped land
Long Lived Assets Held-for-sale [Line Items]
Proceeds from Sale of Real Estate Held-for-investment	$ 1,350
Gain on sale of real estate investments	580
Real Estate Selling Expenses	14
Partnership Interest
Long Lived Assets Held-for-sale [Line Items]
Limited Partnership (LP) Ownership Interest				70.00%
Partnership Interest | 444 West Santa Clara Street
Long Lived Assets Held-for-sale [Line Items]
Proceeds from Sale of Real Estate Held-for-investment	11,000
Gain on sale of real estate investments	6,323
Real Estate Selling Expenses	1,156
Parent [Member] | 444 West Santa Clara Street
Long Lived Assets Held-for-sale [Line Items]
Gain on sale of real estate investments	4,427
Noncontrolling Interest [Member] | 444 West Santa Clara Street
Long Lived Assets Held-for-sale [Line Items]
Gain on sale of real estate investments	$ 1,896

Defined Benefit Plan (Details)

Defined Benefit Plan (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2017		Jun. 30, 2016	Jun. 30, 2017		Jun. 30, 2016	Dec. 31, 2016
Components of Net Periodic Benefit Cost [Abstract]
Service cost	$ 1,288		$ 1,249	$ 2,614		$ 2,490
Interest cost	1,920		1,858	3,823		3,736
Other cost	1,165		1,091	2,203		2,201
Expected return on assets	(2,053)		(1,893)	(4,119)		(3,788)
Net periodic benefit cost	2,320		$ 2,305	4,521		$ 4,639
Plan Assets [Abstract]
Fair value of plan assets	126,911			126,911			$ 119,261
Employer Contributions [Abstract]
Estimated employer contributions for the current fiscal year	7,500			7,500
Defined Contribution Plan, Employer Discretionary Contribution Amount	1,280			1,280
Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	79,324			79,324			73,060
Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	47,587			47,587			46,201
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%			55.00%
Fixed Income Securities
Plan Assets [Abstract]
Target plan asset allocations	45.00%			45.00%			45.00%
Cash and cash equivalents
Plan Assets [Abstract]
Fair value of plan assets	$ 5,812			$ 5,812			$ 10,050
Cash and cash equivalents | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	5,812			5,812			10,050
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	6,001	[1]		6,001	[1]		5,290	[2]
Actively Managed | All Cap Equity | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	5,965	[1]		5,965	[1]		5,266	[2]
Actively Managed | All Cap Equity | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	36	[1]		36	[1]		24	[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	45,599	[1]		45,599	[1]		39,534	[2]
Actively Managed | U.S. Large Cap Equity | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	45,599	[1]		45,599	[1]		39,534	[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	8,748	[1]		8,748	[1]		7,021	[2]
Actively Managed | U.S. Mid Cap Equity | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	8,748	[1]		8,748	[1]		7,021	[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	7,697	[1]		7,697	[1]		6,357	[2]
Actively Managed | U.S. Small Cap Equity | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	7,697	[1]		7,697	[1]		6,357	[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	5,503	[1]		5,503	[1]		4,832	[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	5,503	[1]		5,503	[1]		4,832	[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	5,859	[1]		5,859	[1]		5,663	[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	5,859	[1]		5,859	[1]		5,663	[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	41,692	[3]		41,692	[3]		40,514	[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	41,692	[3]		41,692	[3]		40,514	[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 Non-Tariffed Busi32

Segment and Non-Tariffed Business Reporting (Details) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)subsidiaryreportable_segment	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Segment Reporting Information [Line Items]
Number of subsidiaries | subsidiary				4
Number of reportable business segments | reportable_segment				2
Operating revenue		$ 102,073	$ 86,944	$ 171,118	$ 148,056
Operating expense		71,286	57,144	129,498	107,675
Operating income (loss)		30,787	29,800	41,620	40,381
Net income (loss) before noncontrolling interest		20,584	16,775	24,255	20,153
Depreciation and amortization		12,033	11,187	24,152	22,370
Senior note, mortgage and other interest expense		5,756	5,469	11,813	10,904
Income tax expense (benefit) in net income		11,964	10,911	13,532	13,033
Assets		1,471,186	1,399,337	1,471,186	1,399,337	$ 1,443,376
Water Utility Services | Regulated
Segment Reporting Information [Line Items]
Operating revenue		98,836	83,746	165,054	141,887
Operating expense		68,317	54,667	123,938	102,788
Operating income (loss)		30,519	29,079	41,116	39,099
Net income (loss) before noncontrolling interest		16,080	15,023	20,029	18,594
Depreciation and amortization		11,592	10,676	23,252	21,349
Senior note, mortgage and other interest expense		5,215	4,655	10,640	9,281
Income tax expense (benefit) in net income		9,908	9,705	11,701	11,977
Assets		1,398,567	1,314,565	1,398,567	1,314,565
Water Utility Services | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue		1,910	1,542	3,174	2,746
Operating expense		1,223	1,038	2,054	1,920
Operating income (loss)		687	504	1,120	826
Net income (loss) before noncontrolling interest		320	214	492	319
Depreciation and amortization		142	118	278	234
Senior note, mortgage and other interest expense		0	0	0	0
Income tax expense (benefit) in net income		236	168	373	274
Assets		19,358	18,976	19,358	18,976
Real Estate Services | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue		1,327	1,656	2,890	3,423
Operating expense		942	1,021	1,890	2,053
Operating income (loss)		385	635	1,000	1,370
Net income (loss) before noncontrolling interest		5,321	178	5,681	431
Depreciation and amortization		299	393	622	787
Senior note, mortgage and other interest expense		(3)	240	62	490
Income tax expense (benefit) in net income		1,988	107	2,116	248
Assets		49,337	64,867	49,337	64,867
All Other | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue	[1]	0	0	0	0
Operating expense	[1]	804	418	1,616	914
Operating income (loss)	[1]	(804)	(418)	(1,616)	(914)
Net income (loss) before noncontrolling interest	[1]	(1,137)	1,360	(1,947)	809
Depreciation and amortization	[1]	0	0	0	0
Senior note, mortgage and other interest expense	[1]	544	574	1,111	1,133
Income tax expense (benefit) in net income	[1]	(168)	931	(658)	534
Assets	[1]	3,924	929	3,924	929
SJW Group | Regulated
Segment Reporting Information [Line Items]
Operating revenue		98,836	83,746	165,054	141,887
Operating expense		68,317	54,667	123,938	102,788
Operating income (loss)		30,519	29,079	41,116	39,099
Net income (loss) before noncontrolling interest		16,080	15,023	20,029	18,594
Depreciation and amortization		11,592	10,676	23,252	21,349
Senior note, mortgage and other interest expense		5,215	4,655	10,640	9,281
Income tax expense (benefit) in net income		9,908	9,705	11,701	11,977
Assets		1,398,567	1,314,565	1,398,567	1,314,565
SJW Group | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue		3,237	3,198	6,064	6,169
Operating expense		2,969	2,477	5,560	4,887
Operating income (loss)		268	721	504	1,282
Net income (loss) before noncontrolling interest		4,504	1,752	4,226	1,559
Depreciation and amortization		441	511	900	1,021
Senior note, mortgage and other interest expense		541	814	1,173	1,623
Income tax expense (benefit) in net income		2,056	1,206	1,831	1,056
Assets		$ 72,619	$ 84,772	$ 72,619	$ 84,772
[1]	* The “All Other” category includes the accounts of SJW Group on a stand-alone basis

Fair Value Measurement (Details

Fair Value Measurement (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 430,926	$ 433,460
Significant Observable Inputs
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	525,609	502,446
Quoted Prices in Active Markets for Identical Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment in California Water Service Group	$ 3,680	$ 3,390

Regulatory Rate Filings (Detail

Regulatory Rate Filings (Details) - USD ($)	Jun. 26, 2017	Jun. 01, 2017	Apr. 03, 2017	Jun. 06, 2017
Public Utilities, General Disclosures [Line Items]
Public Utilities, Requested Rate Increase (Decrease), Amount			$ 7,550,000
Public Utilities, Requested Rate Increase (Decrease), Percentage			2.10%
Public Utilities, Approved Rate Increase (Decrease), Amount	$ 12,407,000
Public Utilities, Approved Rate Increase (Decrease), Percentage	3.46%
Requested Service Charge Refund				$ 1,794,000
2014 WCMA [Member]
Public Utilities, General Disclosures [Line Items]
Memorandum Account, Authorized Recovery		$ 996,000
Authorized Regulatory Surcharge, Per CCF		0.08
2015 WCMA [Member]
Public Utilities, General Disclosures [Line Items]
Memorandum Account, Authorized Recovery		2,233,000
Authorized Regulatory Surcharge, Per CCF		$ 0.1441

Balancing and Memorandum Acco35

Balancing and Memorandum Account Recovery Procedures (Details) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended				6 Months Ended
		Jun. 30, 2017	Jun. 30, 2017		Jun. 30, 2016		Jun. 30, 2017		Jun. 30, 2016
Memorandum Accounts [Roll Forward]
Beginning Balance			$ 4,078		$ 8,889		$ 4,357		$ 8,910
Revenue Increase(Reduction)			8,853		4,069		13,032		7,580
Refunds (Collections)			(344)		(1,240)		(1,335)		(1,758)
Surcharge Offset			(4,033)		(3,747)		(7,500)		(6,761)
Ending Balance		$ 8,554	8,554		7,971		8,554		7,971
Balancing Accounts [Roll Forward]
Beginning Balance			19,989		33,294		21,552		36,296
Revenue Increase(Reduction)			1,399		9,207		1,555		9,044
Refunds (Collections)			(4,959)		(8,235)		(10,221)		(14,088)
Surcharge Offset			4,033		3,747		7,576		6,761
Ending Balance		20,462	20,462		38,013		20,462		38,013
Balancing and Memorandum Account [Roll Forward]
Beginning Balance			24,067		42,183		25,909		45,206
Revenue Increase (Reduction)			10,252		13,276		14,587		16,624
Refunds (Collections)			(5,303)		(9,475)		(11,556)		(15,846)
Surcharge Offset			0		0		76		0
Ending Balance		29,016	29,016		45,984		29,016		45,984
Net under-collected balancing and memorandum accounts		3,635	3,635				3,635
2014 WCMA
Memorandum Accounts [Roll Forward]
Beginning Balance	[1]		0		2,427		0		2,944
Revenue Increase(Reduction)		978	978	[1]	(152)	[1]	1,089	[1]	(152)	[1]
Refunds (Collections)	[1]		(70)		(712)		(181)		(1,229)
Surcharge Offset	[1]		0		0		0		0
Ending Balance	[1]	908	908		1,563		908		1,563
Balancing and Memorandum Account [Roll Forward]
WCMA Reserve					1,431				1,431
2015 WCMA
Memorandum Accounts [Roll Forward]
Beginning Balance	[1]		398		5,352		1,589		5,372
Revenue Increase(Reduction)		2,219	2,183	[1]	(77)	[1]	2,113	[1]	(97)	[1]
Refunds (Collections)	[1]		(486)		(528)		(1,607)		(528)
Surcharge Offset	[1]		0		0		0		0
Ending Balance	[1]	2,095	2,095		4,747		2,095		4,747
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)			45		3,747		1,452		6,761
Refunds (Collections)			0		0		0		0
Surcharge Offset			(45)		(3,747)		(1,452)		(6,761)
Ending Balance		0	0		0		0		0
2017 WCMA
Memorandum Accounts [Roll Forward]
Beginning Balance	[1]		0		0		0		0
Revenue Increase(Reduction)	[1]		4,989		0		7,049		0
Refunds (Collections)	[1]		0		0		0		0
Surcharge Offset	[1]		(3,988)		0		(6,048)		0
Ending Balance	[1]	1,001	1,001		0		1,001		0
2017 WCMA - Post Drought Surcharges
Memorandum Accounts [Roll Forward]
Revenue Increase(Reduction)			1,277				1,277
Balancing and Memorandum Account [Roll Forward]
WCMA Reserve					276				276
Water supply costs
Balancing Accounts [Roll Forward]
Beginning Balance			5,684		2,436		5,190		2,771
Revenue Increase(Reduction)			1,358		257		1,555		(56)
Refunds (Collections)			272		(52)		569		(74)
Surcharge Offset			0		0		0		0
Ending Balance		7,314	7,314		2,641		7,314		2,641
Drought surcharges
Balancing Accounts [Roll Forward]
Beginning Balance			(5,054)		(512)		(7,688)		(359)
Revenue Increase(Reduction)			0		0		0		0
Refunds (Collections)			60		(4,951)		(773)		(8,118)
Surcharge Offset			4,033		3,747		7,500		6,761
Ending Balance		(961)	(961)		(1,716)		(961)		(1,716)
Pension
Balancing Accounts [Roll Forward]
Beginning Balance			(2,539)		(427)		(2,009)		(552)
Revenue Increase(Reduction)			273		280		446		560
Refunds (Collections)			(641)		(373)		(1,344)		(528)
Surcharge Offset			0		0		0		0
Ending Balance		(2,907)	(2,907)		(520)		(2,907)		(520)
2012 General Rate Case true-up
Balancing Accounts [Roll Forward]
Beginning Balance			18,424		30,572		20,682		33,070
Revenue Increase(Reduction)			0		0		0		0
Refunds (Collections)			(2,659)		(2,832)		(4,917)		(5,330)
Surcharge Offset			0		0		0		0
Ending Balance		15,765	15,765		27,740		15,765		27,740
2015 General Rate Case true-up
Balancing Accounts [Roll Forward]
Beginning Balance							5,528		0
Revenue Increase(Reduction)							0		8,767
Refunds (Collections)							(3,117)		0
Surcharge Offset							0		0
Ending Balance		2,411	2,411		8,767		2,411		8,767
2016 General Rate Case True-up [Member]
Balancing Accounts [Roll Forward]
Beginning Balance			4,097		0
Revenue Increase(Reduction)			0		8,767
Refunds (Collections)			(1,686)		0
Surcharge Offset			0		0
Ending Balance		2,411	2,411		8,767		2,411		8,767
All others
Memorandum Accounts [Roll Forward]
Beginning Balance			3,680		1,110		2,768		594
Revenue Increase(Reduction)			658		551		1,329		1,068
Refunds (Collections)			212		0		453		(1)
Surcharge Offset			0		0		0		0
Ending Balance		4,550	4,550		1,661		4,550		1,661
Balancing Accounts [Roll Forward]
Beginning Balance			(623)		1,225		(151)		1,366
Revenue Increase(Reduction)			(232)		(97)		(446)		(227)
Refunds (Collections)			(305)		(27)		(639)		(38)
Surcharge Offset			0		0		76		0
Ending Balance		$ (1,160)	$ (1,160)		$ 1,101		$ (1,160)		$ 1,101
[1]	As of June 30, 2017, the reserve balance for the 2017 WCMA was $276 which has been netted from the three and six months ended June 30, 2017 balance above. 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 three and six months ended June 30, 2016 balances above.

Regulatory Assets and Liabili36

Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Regulatory Assets [Line Items]
Net Regulatory Assets	$ 154,804	$ 151,773
Less: current regulatory asset, net	7,672	16,064
Net regulatory assets, less current portion	147,132	135,709
Income tax temporary differences, net
Regulatory Assets [Line Items]
Regulatory assets:	10,139	10,139
Postretirement pensions and other medical benefits
Regulatory Assets [Line Items]
Regulatory assets:	109,795	109,795
Balancing and memorandum accounts, net
Regulatory Assets [Line Items]
Regulatory assets:	29,016	25,909
Other, net
Regulatory Assets [Line Items]
Regulatory assets:	$ 5,854	$ 5,930

Texas Water Alliance Limited (D

Texas Water Alliance Limited (Details) - USD ($) $ in Thousands	Feb. 22, 2016	Jun. 30, 2017	Dec. 31, 2016
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
Non-refundable deposit	$ 3,000	$ 3,000	$ 0