SJW (SJW) 10-Q 10 Aug 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	6 Months Ended
	Jun. 30, 2020	Aug. 04, 2020
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
Entity File Number	1-8966
Entity Registrant Name	SJW GROUP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0066628
Entity Address, Address Line One	110 West Taylor Street,
Entity Address, City or Town	San Jose,
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95110
City Area Code	(408)
Local Phone Number	279-7800
Entity Listing, Description	Common Stock, par value $0.001 per share
Trading Symbol	SJW
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		28,532,903
Entity Central Index Key	0000766829
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Amendment Flag	false
Document Transition Report	false

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Statement [Abstract]
REVENUE	$ 147,209	$ 102,965	$ 262,963	$ 180,647
Production Expenses:
Purchased water	25,889	26,381	41,823	40,043
Power	3,426	1,493	6,151	2,653
Groundwater extraction charges	18,583	9,100	33,611	15,963
Other production expenses	10,280	5,159	20,373	10,258
Total production expenses	58,178	42,133	101,958	68,917
Administrative and general	17,772	13,408	39,388	25,699
Maintenance	5,334	4,729	11,420	9,054
Property taxes and other non-income taxes	7,102	3,848	14,565	7,976
Depreciation and amortization	22,753	15,101	44,135	30,246
Merger related expenses	0	1,775	0	4,376
Total operating expense	111,139	80,994	211,466	146,268
OPERATING INCOME	36,070	21,971	51,497	34,379
OTHER (EXPENSE) INCOME:
Interest on long-term debt and other interest expense	(13,180)	(6,714)	(26,464)	(12,505)
Pension non-service cost	(7)	(907)	(52)	(1,828)
Interest income on money market fund	0	2,342	0	4,174
Gain on sale of real estate investments	0	745	0	745
Other, net	1,048	517	1,805	907
Income before income taxes	23,931	17,954	26,786	25,872
Provision for income taxes	4,210	4,192	4,648	6,237
NET INCOME BEFORE NONCONTROLLING INTEREST	19,721	13,762	22,138	19,635
Less net income attributable to the noncontrolling interest	0	224	0	224
SJW GROUP NET INCOME	19,721	13,538	22,138	19,411
Other comprehensive income (loss), net	10	0	(125)	0
SJW GROUP COMPREHENSIVE INCOME	$ 19,731	$ 13,538	$ 22,013	$ 19,411
SJW GROUP EARNINGS PER SHARE
Basic (usd per share)	$ 0.69	$ 0.48	$ 0.78	$ 0.68
Diluted (usd per share)	0.69	0.47	0.77	0.68
DIVIDENDS PER SHARE	$ 0.32	$ 0.30	$ 0.64	$ 0.60
WEIGHTED AVERAGE SHARES OUTSTANDING
Basic (shares)	28,507,940	28,440,221	28,498,649	28,431,764
Diluted (shares)	28,683,208	28,526,022	28,678,715	28,516,927

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Utility plant:
Land	$ 34,929	$ 34,395
Depreciable plant and equipment	3,031,451	2,988,454
Construction in progress	144,429	112,232
Intangible assets	32,826	33,424
Utility plant, gross	3,243,635	3,168,505
Less accumulated depreciation and amortization	1,004,776	962,019
Utility plant, net	2,238,859	2,206,486
Real estate investments	58,023	57,699
Less accumulated depreciation and amortization	14,197	13,597
Total	43,826	44,102
Cash and cash equivalents:
Cash	23,317	12,944
Restricted cash	0	5,000
Accounts receivable:
Customers, net of allowances for uncollectible accounts	44,880	36,305
Income tax	2,783	8,837
Other	2,043	2,833
Accrued unbilled utility revenue	55,398	40,102
Current regulatory assets, net	5,691	6,472
Other current assets	11,431	9,553
Current assets	145,543	122,046
OTHER ASSETS:
Net regulatory assets, less current portion	132,539	113,945
Investments	13,493	12,928
Goodwill	628,343	628,287
Other	7,374	4,676
Other assets	781,749	759,836
Assets	3,209,977	3,132,470
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares; issued and outstanding shares 28,516,705 on June 30, 2020 and 28,456,508 on December 31, 2019	29	28
Additional paid-in capital	508,098	506,639
Retained earnings	387,003	383,191
Accumulated other comprehensive income	1	126
Total stockholders’ equity	895,131	889,984
Long-term debt, less current portion	1,315,979	1,283,597
Capitalization, Long-term Debt and Equity	2,211,110	2,173,581
CURRENT LIABILITIES:
Line of credit	146,671	117,209
Current portion of long-term debt	22,354	22,272
Accrued groundwater extraction charges, purchased water and power	26,614	17,211
Accounts payable	24,295	34,886
Accrued interest	12,390	13,140
Accrued payroll	12,064	11,570
Other current liabilities	13,578	18,279
Current liabilities	257,966	234,567
DEFERRED INCOME TAXES	195,116	195,598
ADVANCES FOR CONSTRUCTION	120,808	112,339
CONTRIBUTIONS IN AID OF CONSTRUCTION	288,317	286,035
POSTRETIREMENT BENEFIT PLANS	113,983	108,044
OTHER NONCURRENT LIABILITIES	22,677	22,306
COMMITMENTS AND CONTINGENCIES	0	0
Capitalization and liabilities	$ 3,209,977	$ 3,132,470

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value (usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized (shares)	70,000,000	36,000,000
Common stock, shares issued (shares)	28,516,705	28,456,508
Common stock, shares outstanding (shares)	28,516,705	28,456,508

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity Statement - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income	Noncontrolling Interest [Member]
Beginning balance at Dec. 31, 2018	$ 889,312	$ 28	$ 495,366	$ 393,918	$ 0	$ 0
Beginning balance (in shares) at Dec. 31, 2018		28,404,316
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5,873			5,873
Share-based compensation	870		886	(16)
Issuance of restricted and deferred stock units	(132)		(132)
Issuance of restricted and deferred stock units (in shares)		14,312
Employee stock purchase plan	811		811
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs	(10)		(10)
Employee stock purchase plan (in shares)		15,932
Dividends paid	(8,528)			(8,528)
Ending balance at Mar. 31, 2019	888,293	$ 28	496,921	391,344	0	0
Ending balance (in shares) at Mar. 31, 2019		28,434,560
Beginning balance at Dec. 31, 2018	889,312	$ 28	495,366	393,918	0	0
Beginning balance (in shares) at Dec. 31, 2018		28,404,316
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	19,635
Ending balance at Jun. 30, 2019	893,995	$ 28	497,633	396,334	0	0
Ending balance (in shares) at Jun. 30, 2019		28,442,139
Beginning balance at Mar. 31, 2019	888,293	$ 28	496,921	391,344	0	0
Beginning balance (in shares) at Mar. 31, 2019		28,434,560
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	13,762			13,538		224
Distribution to noncontrolling interest	(224)					(224)
Share-based compensation	702		718	(16)
Issuance of restricted and deferred stock units	(6)		(6)
Issuance of restricted and deferred stock units (in shares)		7,579
Dividends paid	(8,532)			(8,532)
Ending balance at Jun. 30, 2019	893,995	$ 28	497,633	396,334	0	0
Ending balance (in shares) at Jun. 30, 2019		28,442,139
Beginning balance at Dec. 31, 2019	$ 889,984	$ 28	506,639	383,191	126	0
Beginning balance (in shares) at Dec. 31, 2019	28,456,508	28,456,508
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 2,417			2,417
Unrealized Gain (Loss) on Investments	(135)				(135)
Share-based compensation	208		251	(43)
Issuance of restricted and deferred stock units	(785)		(785)
Issuance of restricted and deferred stock units (in shares)		25,781
Employee stock purchase plan	970		970
Employee stock purchase plan (in shares)		15,552
Dividends paid	(9,118)			(9,118)
Ending balance at Mar. 31, 2020	883,541	$ 28	507,075	376,447	(9)	0
Ending balance (in shares) at Mar. 31, 2020		28,497,841
Beginning balance at Dec. 31, 2019	$ 889,984	$ 28	506,639	383,191	126	0
Beginning balance (in shares) at Dec. 31, 2019	28,456,508	28,456,508
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 22,138
Ending balance at Jun. 30, 2020	$ 895,131	$ 29	508,098	387,003	1	0
Ending balance (in shares) at Jun. 30, 2020	28,516,705	28,516,705
Beginning balance at Mar. 31, 2020	$ 883,541	$ 28	507,075	376,447	(9)	0
Beginning balance (in shares) at Mar. 31, 2020		28,497,841
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	19,721			19,721		0
Unrealized Gain (Loss) on Investments	10				10
Share-based compensation	966		1,009	(43)
Issuance of restricted and deferred stock units	15	$ 1	14
Issuance of restricted and deferred stock units (in shares)		18,864
Dividends paid	(9,122)			(9,122)
Ending balance at Jun. 30, 2020	$ 895,131	$ 29	$ 508,098	$ 387,003	$ 1	$ 0
Ending balance (in shares) at Jun. 30, 2020	28,516,705	28,516,705

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity Parenthetical - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019
Statement of Stockholders' Equity [Abstract]
Cumulative effect of change in accounting principle, taxes	$ 0	$ 0	$ 0	$ 33
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, Tax	$ 4	$ (50)	$ 0
DIVIDENDS PER SHARE	$ 0.32	$ 0.32	$ 0.30	$ 0.30

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
OPERATING ACTIVITIES:
Net income	$ 22,138	$ 19,635
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	45,608	31,576
Deferred income taxes	(977)	(2,939)
Stock-based compensation	1,260	1,604
Gain (Loss) on Sale of Properties	0	(745)
Changes in operating assets and liabilities:
Accounts receivable and accrued unbilled utility revenue	(23,081)	(11,275)
Accounts payable and other current liabilities	(9,012)	830
Accrued groundwater extraction charges, purchased water and power	9,403	3,931
Tax payable and receivable, and other accrued taxes	5,734	(41)
Postretirement benefits	4,295	1,942
Regulatory assets and liabilities related to balancing and memorandum accounts	(13,903)	6,237
Up-front service concession payment	(5,000)	0
Other noncurrent assets and noncurrent liabilities	(2,881)	(2,194)
Other changes, net	(1,244)	1,196
NET CASH PROVIDED BY OPERATING ACTIVITIES	32,340	49,757
INVESTING ACTIVITIES:
Company-funded	(74,081)	(62,330)
Contributions in aid of construction	(5,044)	(7,800)
Additions to real estate investments	(324)	(137)
Payments to retire utility plant, net of salvage	(1,649)	(3,009)
Proceeds from Sale of Property Held-for-sale	0	745
NET CASH USED IN INVESTING ACTIVITIES	(81,098)	(72,531)
FINANCING ACTIVITIES:
Borrowings on line of credit	89,196	66,000
Repayments on line of credit	(59,734)	(111,000)
Long-term borrowings	35,000	80,000
Repayments of long-term borrowings	(1,706)	0
Debt issuance and broker fee costs	(214)	(847)
Dividends paid	(18,240)	(17,060)
Receipts of advances and contributions in aid of construction	11,064	7,836
Refunds of advances for construction	(1,326)	(1,390)
Other changes, net	91	362
NET CASH PROVIDED BY FINANCING ACTIVITIES	54,131	23,901
NET CHANGE IN CASH AND CASH EQUIVALENTS	5,373	1,127
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	17,944	420,722
CASH AND CASH EQUIVALENTS, END OF PERIOD	23,317	421,849
Cash paid during the period for:
Interest	30,030	13,332
Income taxes	5	9,581
Supplemental disclosure of non-cash activities:
Change in accrued payables for construction costs capitalized	(4,166)	2,348
Utility property installed by developers	$ 3,154	$ (109)

General

General	6 Months Ended
	Jun. 30, 2020
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 2019 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements. Recently Adopted Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” and subsequent amendments. Topic 326 requires measurement and recognition of expected credit losses for financial assets held. ASU 2016-13 was effective for SJW Group in the first quarter of fiscal 2020. The adoption of ASU 2016-13 did not have a material impact on the consolidated financial statements. Revenue 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 precipitation curtail water usage and sales. The major streams of revenue for SJW Group are as follows: Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Revenue from contracts with customers $ 142,163 104,299 $ 247,299 183,227 Alternative revenue programs, net 3,049 (327 ) 3,553 (2,306 ) Other balancing and memorandum accounts revenue, net 553 (2,376 ) 9,297 (3,009 ) Rental income 1,444 1,369 2,814 2,735 $ 147,209 102,965 $ 262,963 180,647 Earnings per Share 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 restricted common stock awards under SJW Group’s Long-Term Incentive Plan (as amended, the “Incentive Plan”), shares potentially issuable under the performance stock plans assumed through the business combination with Connecticut Water Service, Inc. (“CTWS”), and shares potentially issuable under the Employee Stock Purchase Plan (“ESPP”). For the three months ended June 30, 2020 and 2019 , 9,397 and 2,217 anti-dilutive restricted common stock units were excluded from the dilutive earnings per share calculation, respectively. For the six months ended June 30, 2020 and 2019 , 19,191 and 9,634 anti-dilutive restricted common stock units were excluded from the dilutive earnings per share calculation, respectively. Utility Plant Depreciation A portion of depreciation expense is allocated to administrative and general expense. For the three months ended June 30, 2020 and 2019 , the amounts allocated to administrative and general expense were $370 and $673 , respectively. For the six months ended June 30, 2020 , and 2019 , the amounts allocated to administrative and general expense were $1,469 and $1,330

Equity Plans

Equity Plans	6 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
EQUITY PLANS	Equity Plans SJW Group accounts for stock-based compensation based on the grant date fair value of 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 of stock-based payment awards. 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, 2020 , 179,913 shares are issuable upon the exercise of outstanding restricted stock units and deferred restricted stock units and an additional 745,492 shares are available for award issuances under the Incentive Plan. In addition, shares are issued to employees under the company’s ESPP. In connection with the merger with CTWS on October 9, 2019, SJW Group assumed outstanding awards of restricted stock units and deferred share units under the following stock plans: CTWS 2014 Performance Stock Program, CTWS 2004 Performance Stock Program and CTWS 1994 Performance Stock Program (collectively, the “CTWS Plan”). As of June 30, 2020 , approximately 101,711 shares are issuable upon the exercise of outstanding restricted stock units and deferred restricted stock units under the CTWS Plan. 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 and proceeds from the exercise of any restricted stock and similar instruments that are recorded to additional paid-in capital and common stock, by award type, are presented below for the three and six months ended June 30, 2020 , and 2019 . Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Adjustments to additional paid-in capital and common stock for: Compensation costs charged to income: ESPP $ — — $ 171 143 Restricted stock and deferred restricted stock 1,009 718 1,089 1,461 Total compensation costs charged to income $ 1,009 718 $ 1,260 1,604 ESPP proceeds $ — — $ 970 811 Stock, Restricted Stock and Deferred Restricted Stock For the three months ended June 30, 2020 , and 2019 , SJW Group granted under the Incentive Plan 14,346 and 9,114 , respectively, one year and three year service-based restricted stock awards with a weighted-average grant date fair value of $60.17 and $51.69 , respectively, per unit. For the six months ended June 30, 2020 , and 2019 , SJW Group granted under the Incentive Plan 42,713 and 26,565 , respectively, one year and three year service-based restricted stock awards with a weighted-average grant date fair value of $63.97 and $51.42 , respectively, per unit. Performance-based and market-based restricted stock awards granted for the three months ended June 30, 2020 , and 2019 were 138 and 0 target units, respectively, with a weighted-average grant date fair value of $66.99 and $0 respectively, per unit. Performance-based and market-based restricted stock awards granted for the six months ended June 30, 2020 , and 2019 were 24,719 and 30,401 target units, respectively, with a weighted-average grant date fair value of $72.01 and $60.46 , respectively, per unit. Based upon actual attainment relative to the target performance metric, the number of shares issuable can range between 0% to 150% of the target number of shares for performance-based restricted stock awards, or between 0% and 200% of the target number of shares for market-based restricted stock awards. As of June 30, 2020 , the total unrecognized compensation costs related to restricted and deferred restricted stock plans amounted to $6,050 . This cost is expected to be recognized over a weighted-average period of 2.03 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. SJW Group’s recorded expenses were $74 and $160 for the three and six months ended June 30, 2020 , respectively, and $65 and $141 for the three and six months ended June 30, 2019 , respectively, related to the ESPP. The total unrecognized compensation costs related to the semi-annual offering period that ends July 31, 2020 , for the ESPP is approximately $25 . This cost is expected to be recognized during the third quarter of 2020.

Real Estate Investments

Real Estate Investments	6 Months Ended
	Jun. 30, 2020
Real Estate Investments, Net [Abstract]
REAL ESTATE INVESTMENTS	Real Estate Investments The major components of real estate investments as of June 30, 2020 , and December 31, 2019 , are as follows: June 30, December 31, Land $ 14,168 14,168 Buildings and improvements 43,855 43,531 Subtotal 58,023 57,699 Less: accumulated depreciation and amortization 14,197 13,597 Total $ 43,826 44,102 Depreciation and amortization is computed using the straight-line method over the estimated useful lives of the assets, ranging from 7 to 39 years . Substantially all of the real estate investments relate to assets that are currently subject to operating leases. On April 6, 2017, 444 West Santa Clara Street, L.P. sold all of its interest in the commercial building and land the partnership owned and operated. In connection with this sale, the partnership was required to deposit $750 into an escrow account for estimated repairs to the creek next to the land the partnership sold. On April 22, 2019, all creek repairs were completed and a reimbursement of $745 was provided to the partnership. SJW Land Company holds a 70% limited partner interest in 444 West Santa Clara Street, L.P. SJW Land Company and the noncontrolling interest recognized a pre-tax gain on the creek reimbursement of $521 and $224 , respectively, on the transaction.

Defined Benefit Plan

Defined Benefit Plan	6 Months Ended
	Jun. 30, 2020
Retirement Benefits [Abstract]
DEFINED BENEFIT PLAN	Defined Benefit Plan SJW Group maintains noncontributory defined benefit pension plans for its eligible employees. San Jose Water Company (“SJWC”) and CTWS employees hired before March 31, 2008, and January 1, 2009, respectively, are entitled to benefits under the pension plans based on the employee’s years of service and compensation. Certain employees hired before March 1, 2012, and covered by a plan merged into the CTWS plan in 2013 are also entitled to benefits based on the employee’s years of service and compensation. For SJWC employees hired on or after March 31, 2008, benefits are determined using a cash balance formula based upon compensation credits and interest credits for each employee. CTWS employees hired on or after January 1, 2009, are entitled to an additional 1.5% of eligible compensation to their company sponsored savings plan. SJW Group does not have multi-employer plans. In addition, senior management hired before March 31, 2008, for SJWC and January 1, 2009, for CTWS are eligible to receive additional retirement benefits under supplemental executive retirement plans and retirement contracts. SJWC’s senior management hired on or after March 31, 2008, are eligible to receive additional retirement benefits under SJWC’s Cash Balance Executive Supplemental Retirement Plan. The supplemental retirement plans and Cash Balance Executive Supplemental Retirement Plan are non-qualified plans in which only senior management and other designated members of management may participate. SJW Group also provides health care and life insurance benefits for retired employees under employer-sponsored postretirement benefits other than pension plans. The components of net periodic benefit costs for the defined benefit plans and other postretirement benefits for the three and six months ended June 30, 2020 , and 2019 are as follows: Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Service cost $ 2,337 1,479 $ 4,780 2,958 Interest cost 2,816 2,113 5,720 4,225 Other cost (4,183 ) 1,117 (8,303 ) 2,235 Expected return on assets 1,169 (2,310 ) 2,668 (4,619 ) $ 2,139 2,399 $ 4,865 4,799 The following tables summarize the fair values of plan assets by major categories as of June 30, 2020 , and December 31, 2019 : Fair Value Measurements at June 30, 2020 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 6,237 6,237 — — Equity securities (a) 146,407 142,839 3,568 — Fixed income (b) 85,941 31,165 54,776 — Total $ 238,585 180,241 58,344 — ______________________________________ (a) Actively managed portfolio of equity securities with the goal to exceed the benchmark performance (b) Actively managed portfolio of fixed income securities with the goal to exceed the benchmark performance Fair Value Measurements at December 31, 2019 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 11,801 11,801 — — Equity securities (a) 157,050 149,265 7,785 — Fixed income (b) 91,896 31,686 60,210 — Total $ 260,747 192,752 67,995 — ______________________________________ (a) Actively managed portfolio of equity securities with the goal to exceed the benchmark performance (b) Actively managed portfolio of fixed income securities with the goal to exceed the benchmark performance In 2020 , SJW Group expects to make required and discretionary cash contributions of up to $8,594 to the pension plans and Social Welfare Plan. For the three and six months ended June 30, 2020 , SJW Group has made no contributions to such plans.

Segment and Non-Tariffed Busine

Segment and Non-Tariffed Business Reporting	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
SEGMENT AND NONTARIFFED BUSINESS REPORTING	Segment and Non-Tariffed Business Reporting SJW Group is a holding company with four subsidiaries: (i) SJWC, a water utility operation with 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 commercial building rentals, and (iv) as of October 9, 2019, SJWNE LLC a holding company for CTWS and its subsidiaries, The Connecticut Water Company (“Connecticut Water”), The Maine Water Company (“Maine Water”), The Heritage Village Water Company (“HVWC”), The Avon Water Company (“Avon Water”), New England Water Utility Services, Inc. (“NEWUS”) and Chester Realty, Inc. In accordance with FASB ASC Topic 280 - “Segment Reporting,” The chief operating decision maker of 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, SJWC, Connecticut Water, CLWSC, Maine Water, HVWC, Avon Water, and NEWUS together referred to as “Water Utility Services.” The second segment is property management and investment activity conducted by SJW Land Company and Chester Realty, Inc., 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 executive staff. The following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, such as goodwill, and 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, 2020 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 143,072 2,693 1,444 — 143,072 4,137 147,209 Operating expense 107,185 1,759 850 1,345 107,185 3,954 111,139 Operating income (loss) 35,887 934 594 (1,345 ) 35,887 183 36,070 Net income (loss) 22,236 881 443 (3,839 ) 22,236 (2,515 ) 19,721 Depreciation and amortization 22,123 108 298 224 22,123 630 22,753 Senior note and other interest expense 8,289 — — 4,891 8,289 4,891 13,180 Income tax expense (benefit) in net income 5,449 260 124 (1,623 ) 5,449 (1,239 ) 4,210 Assets $ 3,079,118 9,913 44,889 76,057 3,079,118 130,859 3,209,977 For Three Months Ended June 30, 2019 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 99,773 1,823 1,369 — 99,773 3,192 102,965 Operating expense 75,564 1,356 1,008 3,066 75,564 5,430 80,994 Operating income (loss) 24,209 467 361 (3,066 ) 24,209 (2,238 ) 21,971 Net income (loss) 13,662 336 662 (1,122 ) 13,662 (124 ) 13,538 Depreciation and amortization 14,698 105 298 — 14,698 403 15,101 Senior note, mortgage and other interest expense 6,170 — — 544 6,170 544 6,714 Income tax expense (benefit) in net income 4,154 130 220 (312 ) 4,154 38 4,192 Assets $ 1,537,404 6,149 46,510 413,587 1,537,404 466,246 2,003,650 For Six Months Ended June 30, 2020 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 254,439 5,710 2,814 — 254,439 8,524 262,963 Operating expense 203,202 3,120 1,681 3,463 203,202 8,264 211,466 Operating income (loss) 51,237 2,590 1,133 (3,463 ) 51,237 260 51,497 Net income (loss) 28,064 2,351 831 (9,108 ) 28,064 (5,926 ) 22,138 Depreciation and amortization 42,872 216 600 447 42,872 1,263 44,135 Senior note and other interest expense 16,463 — — 10,001 16,463 10,001 26,464 Income tax expense (benefit) in net income 6,651 730 256 (2,989 ) 6,651 (2,003 ) 4,648 Assets $ 3,079,118 9,913 44,889 76,057 3,079,118 130,859 3,209,977 For Six Months Ended June 30, 2019 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 174,920 2,992 2,735 — 174,920 5,727 180,647 Operating expense 136,149 2,197 1,899 6,023 136,149 10,119 146,268 Operating income (loss) 38,771 795 836 (6,023 ) 38,771 (4,392 ) 34,379 Net income (loss) 19,762 572 980 (1,903 ) 19,762 (351 ) 19,411 Depreciation and amortization 29,447 202 597 — 29,447 799 30,246 Senior note and other interest expense 11,390 — — 1,115 11,390 1,115 12,505 Income tax expense (benefit) in net income 6,230 222 350 (565 ) 6,230 7 6,237 Assets $ 1,537,404 6,149 46,510 413,587 1,537,404 466,246 2,003,650 * The “All Other” category for the six months ended June 30, 2020 , includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis. For the three months ended June 30, 2019 , the “All Other” category includes the accounts of SJW Group and Hydro Sub, Inc. on a stand-alone basis. For the three months ended June 30, 2019 , Hydro Sub, Inc. had no recorded revenue or expenses and as of June 30, 2019 held no assets and incurred no liabilities. Hydro Sub. Inc. was a subsidiary created solely to facilitate the merger with CTWS and was dissolved following the completion of merger in October 2019.

Long-Term Liabilities and Bank

Long-Term Liabilities and Bank Borrowings (Notes)	6 Months Ended
	Jun. 30, 2020
Long-Term Liabilities and Bank Borrowings [Abstract]
LONG-TERM LIABILITIES AND BANK BORROWINGS	Long-Term Liabilities and Bank Borrowings SJW Group’s contractual obligations and commitments include senior notes, bank term loans, revenue bonds, state revolving fund loans, mortgages, and other obligations. Water Utility Services have received advance deposit payments from its customers on certain construction projects and the refunds of the advance deposit payments constitute an obligation of the respective subsidiaries. Lines of Credit On April 24, 2020, SJW Group and SJW Land Company entered into a Termination and Payoff agreement with JPMorgan Chase Bank, N.A. as the lender (the “Lender”) to terminate the SJW Group and SJW Land Company $15,000 credit agreement, effective as of April 29, 2020. On May 11, 2020, the SJWC entered into a Second Amendment (the “Second Amendment”) to SJWC’s existing $125,000 credit agreement, dated as of June 1, 2016, with the Lender, as amended by the First Amendment, dated January 12, 2018, (collectively, the “Existing SJWC Credit Agreement”), with the Lender. The Second Amendment amends the existing SJWC Credit Agreement to, among other things, increase the total commitment by $15,000 , from $125,000 to $140,000 . Also on May 11, 2020, SJWC entered into a $50,000 credit agreement (the “New SJWC Credit Agreement”) with the Lender. Proceeds of borrowings under the New SJWC Credit Agreement may be used to refinance existing debt, for working capital, and for general corporate purposes. The New SJWC Credit Agreement has a maturity date of November 11, 2020. Borrowings under the New SJWC Credit Agreement bear interest at either the Alternate Base Rate (“ABR”) or the LIBOR (as defined in the New SJWC Credit Agreement) rate. ABR borrowings (which are borrowings bearing interest at a rate determined by reference to the ABR) will bear interest at a rate per annum equal to (i) the greatest of (a) the prime rate in effect on such day, (b) the federal funds effective rate on such day plus 0.5% , and (c) the adjusted LIBOR rate for a one-month interest period on such day plus 1% plus (ii) the Applicable Rate (as defined in the New SJWC Credit Agreement), which is determined based on a pricing grid that is dependent upon the credit rating of SJWC as determined by either S&P or Moody’s. Eurodollar borrowings under the New SJWC Credit Agreement will bear interest at a rate per annum equal to (i) the adjusted LIBOR rate for the interest period in effect plus (ii) the Applicable Rate. The New SJWC Credit Agreement contains customary representations, warranties and events of default, as well as certain restrictive covenants customary for facilities of this type, including restrictions on indebtedness, liens, acquisitions and investments, restricted payments, asset sales, and fundamental changes. The New SJWC Credit Agreement also includes certain financial covenants that require SJWC to maintain a maximum funded debt to capitalization ratio and a minimum interest coverage ratio and to limit SJWC’s maximum consolidated cash balance. On May 29, 2020, the CTWS entered into a Second Amendment to the CTWS’s existing $15,000 credit agreement, dated as of August 6, 2014, with the CoBank, ACB (“CoBank), as amended by the First Amendment, dated October 28, 2015. The Second Amendment amends the prior agreement to, among other things, increase the total commitment by $25,000 , from $15,000 to $40,000 and extended the maturity date to May 15, 2025. Long-Term Debt On March 12, 2020, Connecticut Water entered into a note purchase agreement with the purchasers listed in the agreement, pursuant to which Connecticut Water sold on the same date an aggregate principal amount of $35,000 of its 3.51% Senior Notes, due March 12, 2050. The notes are unsecured obligations of Connecticut Water. Interest is payable semi-annually in arrears on March 12th and September 12th of each year. The note purchase agreement contains customary representations and warranties. Under the note purchase agreement, Connecticut Water is required to comply with certain customary affirmative and negative covenants for as long as the notes are outstanding. The notes are also subject to customary events of default, the occurrence of which may result in all of the notes then outstanding becoming immediately due and payable. The notes have terms and conditions that restrict Connecticut Water from issuing additional debt or paying a dividend to CTWS if such debt or distribution would trigger an event of default. The note purchase agreement also requires Connecticut Water to maintain a debt to capitalization ratio of not more than 60% and an interest coverage ratio at each fiscal quarter end of no less than three-to-one. As of June 30, 2020 , Connecticut Water was in compliance with all financial ratio and operational covenants under this note purchase agreement. On December 19, 2019, Maine Water issued $5,000 of Series S First Mortgage Bonds to the Maine Municipal Bond Bank through the State Safe Drinking Water Revolving Loan Fund. The Series S bonds mature on October 1, 2039, and carry 1% interest. The Series S First Mortgage Bond covenants are the same as all other First Mortgage Bonds. The proceeds were held as restricted cash by a trustee to be used for pre-approved projects primarily related to preliminary engineering and design work of a water treatment plant in Maine Water’s Biddeford and Saco division. Proceeds were held by a trustee for the bond and until conditions were met. On February 3, 2020, and March 11, 2020, the trustee released proceeds of $4,114 and $886 , respectively, from the bond. The associated bond indentures and loan agreements contain customary affirmative and negative covenants, including a prohibition on the issuance of indebtedness secured by assets or revenue of Maine Water where the lien is senior to the lien of the bond trustee under the above bonds except as permitted by the bond indentures and related loan and security agreements, a requirement to maintain a debt to capitalization ratio of not more than 65% , required compliance with various financial and operational covenants, and a provision for maturity acceleration upon the occurrence of stated events of default.

Fair Value Measurement

Fair Value Measurement	6 Months Ended
	Jun. 30, 2020
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, 2020 , 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, 2020 , 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 techniques during the three and six months ended June 30, 2020 . 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. SJW Group has investments in company owned life insurance which are valued at cash surrender value of the policies as reported by the insurer. These contracts are based principally on a referenced pool of investment funds that actively redeem shares, are observable and measurable, and are presented in “Investments” on SJW Group’s consolidated balance sheets. As of June 30, 2020 , the value of the company owned life insurance was $7,282 of which $3,739 was related to assets to fund CTWS’s supplemental retirement plan agreements. As of December 31, 2019 , the value of the company owned life insurance was $7,086 of which $3,829 was related to assets to fund CTWS’s supplemental retirement plan agreements. In addition to life insurance contracts, CTWS’s supplemental retirement plan agreements are also funded with a Rabbi Trust. The following tables summarize the fair values of the Rabbi Trust investment assets to fund CTWS’s additional retirement benefits under the supplemental executive retirement plans and retirement contracts by major categories as of June 30, 2020 , and December 31, 2019 : Fair Value Measurements at June 30, 2020 Asset Category Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Money market funds $ 146 146 — — Mutual funds 801 801 — — Fixed income 2,017 2,017 — — Total $ 2,964 2,964 — — Fair Value Measurements at December 31, 2019 Asset Category Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Money market funds $ 20 20 — — Mutual funds 834 834 — — Fixed income 2,329 2,329 — — Total $ 3,183 3,183 — — The fair value of SJW Group’s long-term debt was approximately $1,516,139 and $1,396,205 as of June 30, 2020 , and December 31, 2019 , 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 $1,338,333 and $1,305,869 as of June 30, 2020 , and December 31, 2019 , respectively. The fair value of long-term debt would be categorized as Level 2 in the fair value hierarchy.

Regulatory Rate Filings

Regulatory Rate Filings	6 Months Ended
	Jun. 30, 2020
Regulated Operations [Abstract]
REGULATORY RATE FILINGS	Regulatory Rate Filings California Regulatory Affairs On July 20, 2018, the California Public Utilities Commission (“CPUC”) issued an Order Instituting Investigation (“OII”) No. 18-07-007 concerning SJW Group’s then proposed merger with CTWS. A Scoping Memorandum was issued on September 7, 2018, which identified the issues to be considered in the proceeding as to whether the proposed merger is subject to CPUC approval and to evaluate the merger’s likely impacts within California. On September 14, 2018, SJW Group and SJWC submitted joint comments in response to the issues identified in accordance with the Scoping Memorandum’s adopted schedule, and reply comments were submitted on October 19, 2018. A Public Participation Hearing was held on January 31, 2019. On March 4, 2019, the CPUC suspended this proceeding due to SJW Group’s announcement of its intention to file a new merger approval application with the Connecticut Public Utilities Regulatory Authority (“PURA”). On April 3, 2019, SJW Group and CTWS jointly filed a new merger application with PURA. After securing the required approvals from both PURA and the Maine Public Utilities Commission (“MPUC”), SJW Group announced the close of the merger on October 9, 2019, and notified the CPUC accordingly. As of June 30, 2020, the OII is still pending with the CPUC. On September 14, 2018, the CPUC issued OII No. 18-09-003 to which SJWC was named as Respondent. The OII was to determine whether the company unlawfully overcharged customers over a 30-year period by failing to pro-rate service charges when increases occurred during a billing period, and whether the company double-billed service charges during one billing period when allegedly switching from billing such charges in advance to billing in arrears. The OII resulted from a report by the CPUC’s Consumer Protection and Enforcement Division (“CPED”), dated August 16, 2018, recommending an investigation into SJWC’s billing practice. CPED calculated a refund obligation of approximately $2,061 for the years 2014 to 2016 that had been the subject of SJWC’s Advice Letter No. 510. CPED calculated a further refund obligation of approximately $1,990 for the years 1987 to 2013. CPED also asserted that the company double-billed its customers during a billing period when it allegedly converted from billing in advance to billing in arrears, assumed that such double-billing occurred in January 2011, and calculated a refund obligation of approximately $4,935 . The OII notes these estimates and identifies the proper refund amount as an issue in the proceeding. The OII also identifies the CPUC’s authority to consider imposing penalties on SJWC in amounts ranging from $0.5 to $50 per offense, per day. On July 24, 2019, SJWC and CPED jointly filed a motion for CPUC approval of a Settlement Agreement (“Agreement”) over SJWC’s past customer billing practices. The Agreement requires the company to pay approximately $2,100 in customer credits, consisting of $1,757 for refunds during the period from 1987 to 2011 and an additional $350 in customer credits to low income water customers, and invest $5,000 in utility plant that is not allowed an investment return or rate recovery. The Agreement was subject to final approval by the CPUC. A CPUC Presiding Officer’s Decision approved the Agreement in December 2019, but an appeal was filed in January 2020 by a group of SJWC customers. A final CPUC decision approving the Agreement and dismissing the appeal was approved on February 27, 2020, and concluded this proceeding. Advice Letter No. 545 was filed on March 13, 2020, requesting authorization to provide refunds to customers. For a typical residential customer with a 3/4-inch meter, the one-time refund will be $5.52 dollars . This advice letter was approved effective April 12, 2020, and SJWC completed issuing refunds in mid-June 2020. On June 19, 2019, the CPUC issued its final decision resolving the remaining issues in SJWC’s general rate case for 2019. Decision 19-06-010 denied the establishment of a WRAM/SRM and authorized the recovery of the Hydro Generation Research, Development and Demonstration Memorandum Account balance as of September 30, 2016. SJWC filed Advice Letter No. 534 on August 1, 2019, to recover the $1,243 balance as of September 30, 2017, via a surcharge over a three-year period. The CPUC rejected the advice letter on October 10, 2019, citing an error in the name of the memorandum account and recommended a correction and a new filing for recovery. SJWC filed to correct the record and received the CPUC’s decision on April 10, 2020. Advice Letter 548 was filed on April 24, 2020, requesting recovery of $1,224 via a 36-month surcharge. The adjustment in the memorandum account balance reflected project costs incurred after September 30, 2016, which are not allowable per Decision 19-06-010. This request is pending before the CPUC. SJWC filed Advice Letter No. 537 with the CPUC requesting authorization to refund the balance in its 2018 Tax Accounting Memorandum Account as required by the general rate case decision on October 18, 2019. On December 3, 2019, Advice Letter 537-A was filed to refund the balance via a one-time surcredit. For a typical residential customer with a 3/4-inch meter, the one-time refund will be $20.84 dollars per customer. This advice letter was approved effective January 21, 2020, and refunds to customers began on January 27, 2020. SJWC filed Advice Letter No. 541 on November 20, 2019, with the CPUC requesting authorization to increase its revenue requirement by $8,600 or 2.28% in 2020 for the first escalation year authorized in our 2018 General Rate Case Decision 18-011-025 which established rates for 2019, 2020, and 2021. This advice letter was approved on December 26, 2019, and new rates became effective January 1, 2020. On December 6, 2019, SJWC filed Application No. 19-12-002 with the CPUC requesting approval for cost recovery to deploy Advanced Metering Infrastructure throughout its service area. The application seeks revenue increases of $2,315 or 0.61% in 2021, $3,960 or 1.04% in 2022, $2,510 or 0.65% in 2023, and $341 or 0.09% in 2024 based on current rates in effect. A decision from the CPUC is anticipated in the fourth quarter of 2020. On January 22, 2020, SJWC, along with three other California water utilities, filed a joint request for a one-year deferment on the Cost of Capital filings which would otherwise be due on May 1, 2020. Postponing the filing one year would alleviate administrative processing costs on the utilities as well as the CPUC staff, and provide relief for both CPUC and utility resources already strained by numerous other proceedings. The request was conditioned on no changes to the current Water Cost of Capital Mechanism in place during the one-year deferment. On March 11, 2020, the CPUC approved the request. On March 19, 2020, SJWC filed Advice Letter 546 to extend customer protections listed in the company’s Disaster Relief Customer Protections and Outreach Plan as required by the CPUC in response to the COVID-19 pandemic. The filing also activated SJWC’s Catastrophic Event Memorandum Account (“CEMA”) to track costs related to SJWC’s response which includes labor and materials, anticipated increase in bad debt from the suspension of shutoffs for non-payment, waived deposits and reconnection fees, and divergence from actual versus authorized usage. The customer protections and CEMA were approved effective March 4, 2020. SJWC anticipates requesting recovery of the COVID-19 pandemic response costs in a future general rate case or other filings. Connecticut Regulatory Affairs As of June 30, 2020, Water Infrastructure Conservation Adjustment (“WICA”) surcharges for Connecticut Water and Avon Water were 5.75% and 9.31% , respectively. HVWC does not currently have an approved WICA surcharge. On January 28, 2020, Connecticut Water filed a WICA application representing an additional 2.6% surcharge, for a cumulative WICA surcharge of 5.84% . Additionally, on February 7, 2020, Connecticut Water filed its annual WICA reconciliation which called for a 0.09% reduction of the WICA surcharge. On March 25, 2020, PURA approved a net cumulative 5.75% surcharge for Connecticut Water which became effective on customers’ bills on April 1, 2020. On March 3, 2020, Connecticut Water filed an application, Docket No. 20-03-04, with PURA to merge Avon Water and HVWC with and into Connecticut Water. The application is to streamline borrowings, regulatory filings and internal administrative tasks associated with maintaining separate corporate entities. The company has responded to several interrogatories and has attended a hearing on the merger application. Connecticut Water anticipates a final decision on the proceeding in the third quarter of 2020. On March 12, 2020, PURA issued Docket No. 20-03-15 to establish a State of Emergency Utility Shut-off Moratorium for the COVID-19 pandemic. The moratorium ordered regulated utility companies to refrain from terminating utility service to residential customers, except for safety reasons until August 1, 2020, or until such other time as determined by the PURA. In the same docket, PURA further directed the public service companies to maintain a detailed record of costs incurred and revenues lost as a result of implementing its orders in the docket and may establish a regulatory asset to track incurred costs. Approval for recovery of additional costs incurred and/or revenues lost relating to the COVID-19 pandemic would be considered for recovery in the Connecticut Water’s next general rate case proceeding. Texas Regulatory Affairs As required, CLWSC submitted on January 27, 2020, its Water Pass-Through Charge (“WPC”) true-up report for the Canyon Lake area systems 2019 purchased water costs. The WPC is the annual filing to change the component of CLWSC’s water rates for changes in purchased water costs since the last annual true-up report. The changes in the purchased water costs for the Deer Creek Ranch water system resulted in a decrease in the usage charge from $2.19 dollars to $2.02 dollars per thousand gallons, and an increase in the monthly base charge of $3.04 dollars per residential account. The Deer Creek Ranch rate changes became effective October 1, 2019. The 2019 WPC true-up report for the water systems located in the Canyon Lake area resulted in a reduction of the WPC usage rate from $1.05 dollars to $0.95 dollars per thousand gallons which became effective on February 1, 2020. The WPC filings for Deer Creek Ranch and the Canyon Lake area were approved by the Public Utilities Commission of Texas (“PUCT”) and a new tariff with the WPC rates was issued in May 2020. In connection with the disaster declaration in Texas, the PUCT issued Order No. 50664-106 to mitigate the impact of the COVID-19 pandemic on residential water utility customers. CLWSC responded to these orders by stopping disconnections for nonpayment of utility bills, and not charging fees for late payment. The PUCT allowed this order to expire on June 13, 2020. The PUCT also issued Accounting Orders under No. 50664-108, which instructs utilities to record the incremental costs and lost revenues from the COVID-19 pandemic in a regulatory tracking account for recovery in future rates. These amounts will be considered by the PUCT for recovery in each utility’s next rate application. Maine Regulatory Affairs On December 20, 2019, Maine Water filed for a general a rate increase for their Skowhegan Division seeking approximately $221 , or 14.7% , in additional revenue with the MPUC. On June 17, 2020, the MPUC approved a general rate increase for Skowhegan Division customers allowing $198 in additional revenue. Per the MPUC decision, the increase will be implemented in two steps: an initial 9.80% rate increase effective June 15, 2020, and a 3.51% rate increase effective July 1, 2021. The combined rate increase is 13.31% . On January 20, 2020, Maine Water filed Water Infrastructure Surcharge (“WISC”) applications with the MPUC in four divisions requesting an increase between 1.76% and 3.00% , representing approximately $371 in additional revenues. The WISC applications were approved on February 26, 2020, and the surcharges became effective March 1, 2020. On March 16, 2020, MPUC issued an emergency moratorium on utility disconnection activities in connection to the COVID-19 pandemic. The moratorium directed public utility companies not to engage in any disconnection activities including disconnection notices for all classes of customers until further notice from MPUC. Maine Water is tracking COVID-19 related costs for potential future recovery in rates charged to customers.

Balancing and Memorandum Accoun

Balancing and Memorandum Accounts	6 Months Ended
	Jun. 30, 2020
Regulated Operations [Abstract]
BALANCING AND MEMORANDUM ACCOUNTS	Balancing and Memorandum Accounts SJWC has 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. SJWC 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, water conservation, water tariffs, and other approved activities or as directed by the CPUC. The Monterey Water Revenue Adjustment Mechanism (“WRAM”) tracks the difference between the revenue received for actual metered sales through the tiered volumetric rate and the revenue that would have been received with the same actual metered sales if a uniform rate would have been in effect. Balancing and memorandum accounts are recognized by SJWC 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 Water Conservation Memorandum Account (“WCMA”) and Water Revenue Adjustment (“WRA”), SJWC and CTWS follow 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. In assessing the probability criteria for balancing and memorandum accounts between general rate cases, SJWC 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 consolidated financial statements. On December 19, 2019, the CPUC denied the recovery of the 2018 WCMA in Advice Letter No. 532 and no longer approved the tracking of WCMA balances. Due to the decision, SJWC believes WCMA tracking no longer meets the probability criteria under ASC Topic 980-605-25. For the three and six months ended June 30, 2019 , SJWC recognized regulatory assets of $1,320 and $568 , respectively, due to lost revenues accumulated in the 2019 WCMA account net of a reserve of $11 for the estimated amount that will not be collected within the 24-month period, as required by the guidance. 2018 WCMA activity for the three and six months ended June 30, 2019 , represents interest and reserve activity on the accumulated balance. For the three and six months ended June 30, 2019 , a reserve of $94 and $174 , respectively, was recorded. The amounts have been reflected in the 2018 WCMA and 2019 WCMA balances shown in the table below. Three months ended June 30, 2020 Three months ended June 30, 2019 Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Revenue accounts: Monterey WRAM $ 8,958 1,591 — 10,549 $ 7,878 2,109 (1,001 ) 8,986 2014-2017 WCMA 665 — — 665 6,912 — (1,597 ) 5,315 2018 WCMA — — — — 8,997 (39 ) — 8,958 2019 WCMA — — — — (752 ) 1,309 — 557 2012 General Rate Case true-up 752 — — 752 10,152 — (2,421 ) 7,731 Cost of capital memorandum account (1,558 ) (2 ) — (1,560 ) (1,532 ) (8 ) — (1,540 ) Tax memorandum account 332 — — 332 (6,545 ) (40 ) — (6,585 ) All others (2,491 ) 40 — (2,451 ) (1,629 ) (78 ) (87 ) (1,794 ) Total revenue accounts $ 6,658 1,629 — 8,287 $ 23,481 3,253 (5,106 ) 21,628 Cost-recovery accounts: Water supply costs 5,061 838 — 5,899 8,217 (1,058 ) (1,247 ) 5,912 Pension 2,886 99 — 2,985 (1,237 ) 199 805 (233 ) All others 443 1 — 444 1,015 3 (148 ) 870 Total cost-recovery accounts $ 8,390 938 — 9,328 $ 7,995 (856 ) (590 ) 6,549 Total $ 15,048 2,567 — 17,615 $ 31,476 2,397 (5,696 ) 28,177 Six months ended June 30, 2020 Six months ended June 30, 2019 Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Revenue accounts: Monterey WRAM $ 7,015 3,561 (27 ) 10,549 $ 6,847 3,666 (1,527 ) 8,986 2014-2017 WCMA 708 — (43 ) 665 7,750 — (2,435 ) 5,315 2018 WCMA — — — — 9,386 (428 ) — 8,958 2019 WCMA — — — — — 557 — 557 2012 General Rate Case true-up 752 — — 752 11,328 96 (3,693 ) 7,731 Cost of capital memorandum account (1,553 ) (7 ) — (1,560 ) (1,523 ) (17 ) — (1,540 ) Tax memorandum account (6,643 ) (3 ) 6,978 332 (6,504 ) (81 ) — (6,585 ) All others (2,219 ) (165 ) (67 ) (2,451 ) (1,735 ) 72 (131 ) (1,794 ) Total revenue accounts $ (1,940 ) 3,386 6,841 8,287 $ 25,549 3,865 (7,786 ) 21,628 Cost-recovery accounts: Water supply costs 4,328 1,605 (34 ) 5,899 9,617 (1,803 ) (1,902 ) 5,912 Pension 2,449 514 22 2,985 (1,843 ) 383 1,227 (233 ) All others 446 2 (4 ) 444 1,090 6 (226 ) 870 Total cost-recovery accounts $ 7,223 2,121 (16 ) 9,328 $ 8,864 (1,414 ) (901 ) 6,549 Total $ 5,283 5,507 6,825 17,615 $ 34,413 2,451 (8,687 ) 28,177 As of June 30, 2020 , the total balance in SJWC’s balancing and memorandum accounts combined, including interest, that has not been recorded into the financial statements was a net under-collection of $1,759 . 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 SJWC’s next general rate case or at the time an individual account balance reaches a threshold of 2%

Regulatory Assets and Liabiliti

Regulatory Assets and Liabilities	6 Months Ended
	Jun. 30, 2020
Regulatory Assets and Liabilities Disclosure [Abstract]
REGULARTORY ASSETS ANAD LIABILITIES	Regulatory Assets Regulatory assets are comprised of the following as of June 30, 2020 , and December 31, 2019 : June 30, 2020 December 31, 2019 Regulatory assets: Income tax temporary differences, net $ 6,500 2,433 Postretirement pensions and other medical benefits 76,439 73,525 Business combinations debt premium, net 23,749 25,020 Balancing and memorandum accounts, net 17,615 5,283 WRA 7,466 9,108 Other, net 6,461 5,048 Total regulatory assets, net in Consolidated Balance Sheets 138,230 120,417 Less: current regulatory asset, net 5,691 6,472 Total regulatory assets, net, less current portion $ 132,539 113,945

Business Combination Business C

Business Combination Business Combination	6 Months Ended
	Jun. 30, 2020
Business Combinations [Abstract]
BUSINESS COMBINATION	Business Combination On October 9, 2019, SJW Group completed its previously announced acquisition of CTWS pursuant to the terms of the Second Amended and Restated Agreement and Plan of Merger, dated as of August 5, 2018, by and among SJW Group, Hydro Sub, Inc., a Connecticut corporation and a wholly-owned subsidiary of SJW Group, and CTWS. CTWS provides water service to approximately 138,000 connections that serve a population of approximately 480,000 people in 80 municipalities throughout Connecticut and Maine and more than 3,000 wastewater connections in Southbury, Connecticut. In addition, CTWS has a real estate company in Connecticut which provides property management services. SJW Group acquired all of the outstanding stock of CTWS for $70.00 per share in cash (without interest and less any applicable withholding taxes). The total cash purchase price was approximately $838,476 , less cash received of $3,011 , and approximately $6,384 related to outstanding awards of restricted stock units and deferred share units assumed in connection with the merger. SJW Group financed the acquisition with net proceeds from its December 2018 sale of 7,762,000 shares of common stock of approximately $411,077 , and the October 2019 issuance of $427,398 in new fixed rate term loans. SJW Group raised an additional $18,463 in the debt financing to partially finance transaction costs incurred in connection with the CTWS acquisition. Along with the acquisition debt financing, SJW Group raised $60,000 of new proceeds used to partially refinance certain CTWS short-term borrowings on its existing lines of credit after the CTWS acquisition closed. Management estimated the preliminary fair values of net tangible and intangible assets acquired and the excess of the consideration transferred over the aggregate of such fair values was recorded as goodwill. The preliminary value of the acquired deferred tax assets and deferred tax liabilities are based on a preliminary analysis, and our estimates and assumptions are subject to change within the measurement period (up to one year from the acquisition date). In addition, management is still gathering information necessary to complete the recognition and measurement of the opening balance sheet. The following table summarizes the estimated preliminary fair value of assets acquired and liabilities assumed as of June 30, 2020 . Fair Value Assets acquired: Utility plant, net $ 750,703 Nonutility plant 848 Current assets 42,673 Investments 12,489 Regulatory assets and deferred charges, less current portion 83,132 Other intangible assets 17,181 Other assets 2,592 Goodwill 626,548 Total assets acquired 1,536,166 Liabilities assumed: Long-term debt 281,009 Current liabilities, including maturities of long-term debt 125,797 Deferred income taxes 107,789 Postretirement benefit plans 31,789 Contributions in aid of construction and construction advances 137,327 Other long-term liabilities 10,607 Total liabilities assumed 694,318 Assumed equity $ 841,848 Other intangible assets primarily consists of customer relationships. The goodwill balance is primarily attributable to assembled workforce and diversification of markets both from a geographic and regulatory perspective. We do not expect the goodwill recognized in connection with the transaction will be deductible for income tax purposes.

Legal Proceedings

Legal Proceedings	6 Months Ended
	Jun. 30, 2020
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, 2020
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 2019 Annual Report on Form 10-K should be read with the accompanying unaudited condensed consolidated financial statements.
Recently Adopted Accounting Pronouncements, Policy	Recently Adopted Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” and subsequent amendments. Topic 326 requires measurement and recognition of expected credit losses for financial assets held. ASU 2016-13 was effective for SJW Group in the first quarter of fiscal 2020. The adoption of ASU 2016-13 did not have a material impact on the consolidated financial statements.
Revenue Recognition, Policy	Revenue 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 precipitation curtail water usage and sales. The major streams of revenue for SJW Group are as follows: Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Revenue from contracts with customers $ 142,163 104,299 $ 247,299 183,227 Alternative revenue programs, net 3,049 (327 ) 3,553 (2,306 ) Other balancing and memorandum accounts revenue, net 553 (2,376 ) 9,297 (3,009 ) Rental income 1,444 1,369 2,814 2,735 $ 147,209 102,965 $ 262,963 180,647
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 restricted common stock awards under SJW Group’s Long-Term Incentive Plan (as amended, the “Incentive Plan”), shares potentially issuable under the performance stock plans assumed through the business combination with Connecticut Water Service, Inc. (“CTWS”), and shares potentially issuable under the Employee Stock Purchase Plan (“ESPP”).
Utility Plant Depreciation, Policy	A portion of depreciation expense is allocated to administrative and general expense.

General Revenue (Tables)

General Revenue (Tables)	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Major Streams of Revenue	The major streams of revenue for SJW Group are as follows: Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Revenue from contracts with customers $ 142,163 104,299 $ 247,299 183,227 Alternative revenue programs, net 3,049 (327 ) 3,553 (2,306 ) Other balancing and memorandum accounts revenue, net 553 (2,376 ) 9,297 (3,009 ) Rental income 1,444 1,369 2,814 2,735 $ 147,209 102,965 $ 262,963 180,647

Equity Plans (Tables)

Equity Plans (Tables)	6 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [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 and proceeds from the exercise of any restricted stock and similar instruments that are recorded to additional paid-in capital and common stock, by award type, are presented below for the three and six months ended June 30, 2020 , and 2019 . Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Adjustments to additional paid-in capital and common stock for: Compensation costs charged to income: ESPP $ — — $ 171 143 Restricted stock and deferred restricted stock 1,009 718 1,089 1,461 Total compensation costs charged to income $ 1,009 718 $ 1,260 1,604 ESPP proceeds $ — — $ 970 811

Real Estate Investments (Tables

Real Estate Investments (Tables)	6 Months Ended
	Jun. 30, 2020
Real Estate Investments, Net [Abstract]
Schedule of Real Estate Investments	The major components of real estate investments as of June 30, 2020 , and December 31, 2019 , are as follows: June 30, December 31, Land $ 14,168 14,168 Buildings and improvements 43,855 43,531 Subtotal 58,023 57,699 Less: accumulated depreciation and amortization 14,197 13,597 Total $ 43,826 44,102

Defined Benefit Plan (Tables)

Defined Benefit Plan (Tables)	6 Months Ended
	Jun. 30, 2020
Retirement Benefits [Abstract]
Schedule of Net Benefit Costs	The components of net periodic benefit costs for the defined benefit plans and other postretirement benefits for the three and six months ended June 30, 2020 , and 2019 are as follows: Three months ended June 30, Six months ended June 30, 2020 2019 2020 2019 Service cost $ 2,337 1,479 $ 4,780 2,958 Interest cost 2,816 2,113 5,720 4,225 Other cost (4,183 ) 1,117 (8,303 ) 2,235 Expected return on assets 1,169 (2,310 ) 2,668 (4,619 ) $ 2,139 2,399 $ 4,865 4,799
Schedule of Allocation of Plan Assets	The following tables summarize the fair values of plan assets by major categories as of June 30, 2020 , and December 31, 2019 : Fair Value Measurements at June 30, 2020 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 6,237 6,237 — — Equity securities (a) 146,407 142,839 3,568 — Fixed income (b) 85,941 31,165 54,776 — Total $ 238,585 180,241 58,344 — ______________________________________ (a) Actively managed portfolio of equity securities with the goal to exceed the benchmark performance (b) Actively managed portfolio of fixed income securities with the goal to exceed the benchmark performance Fair Value Measurements at December 31, 2019 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 11,801 11,801 — — Equity securities (a) 157,050 149,265 7,785 — Fixed income (b) 91,896 31,686 60,210 — Total $ 260,747 192,752 67,995 —

Segment and Non-Tariffed Busi_2

Segment and Non-Tariffed Business Reporting (Tables)	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, such as goodwill, and 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, 2020 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 143,072 2,693 1,444 — 143,072 4,137 147,209 Operating expense 107,185 1,759 850 1,345 107,185 3,954 111,139 Operating income (loss) 35,887 934 594 (1,345 ) 35,887 183 36,070 Net income (loss) 22,236 881 443 (3,839 ) 22,236 (2,515 ) 19,721 Depreciation and amortization 22,123 108 298 224 22,123 630 22,753 Senior note and other interest expense 8,289 — — 4,891 8,289 4,891 13,180 Income tax expense (benefit) in net income 5,449 260 124 (1,623 ) 5,449 (1,239 ) 4,210 Assets $ 3,079,118 9,913 44,889 76,057 3,079,118 130,859 3,209,977 For Three Months Ended June 30, 2019 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 99,773 1,823 1,369 — 99,773 3,192 102,965 Operating expense 75,564 1,356 1,008 3,066 75,564 5,430 80,994 Operating income (loss) 24,209 467 361 (3,066 ) 24,209 (2,238 ) 21,971 Net income (loss) 13,662 336 662 (1,122 ) 13,662 (124 ) 13,538 Depreciation and amortization 14,698 105 298 — 14,698 403 15,101 Senior note, mortgage and other interest expense 6,170 — — 544 6,170 544 6,714 Income tax expense (benefit) in net income 4,154 130 220 (312 ) 4,154 38 4,192 Assets $ 1,537,404 6,149 46,510 413,587 1,537,404 466,246 2,003,650 For Six Months Ended June 30, 2020 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 254,439 5,710 2,814 — 254,439 8,524 262,963 Operating expense 203,202 3,120 1,681 3,463 203,202 8,264 211,466 Operating income (loss) 51,237 2,590 1,133 (3,463 ) 51,237 260 51,497 Net income (loss) 28,064 2,351 831 (9,108 ) 28,064 (5,926 ) 22,138 Depreciation and amortization 42,872 216 600 447 42,872 1,263 44,135 Senior note and other interest expense 16,463 — — 10,001 16,463 10,001 26,464 Income tax expense (benefit) in net income 6,651 730 256 (2,989 ) 6,651 (2,003 ) 4,648 Assets $ 3,079,118 9,913 44,889 76,057 3,079,118 130,859 3,209,977 For Six Months Ended June 30, 2019 Water Utility Services Real Estate Services All Other* SJW Group Regulated Non-tariffed Non-tariffed Non-tariffed Regulated Non-tariffed Total Operating revenue $ 174,920 2,992 2,735 — 174,920 5,727 180,647 Operating expense 136,149 2,197 1,899 6,023 136,149 10,119 146,268 Operating income (loss) 38,771 795 836 (6,023 ) 38,771 (4,392 ) 34,379 Net income (loss) 19,762 572 980 (1,903 ) 19,762 (351 ) 19,411 Depreciation and amortization 29,447 202 597 — 29,447 799 30,246 Senior note and other interest expense 11,390 — — 1,115 11,390 1,115 12,505 Income tax expense (benefit) in net income 6,230 222 350 (565 ) 6,230 7 6,237 Assets $ 1,537,404 6,149 46,510 413,587 1,537,404 466,246 2,003,650 * The “All Other” category for the six months ended June 30, 2020 , includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis. For the three months ended June 30, 2019 , the “All Other” category includes the accounts of SJW Group and Hydro Sub, Inc. on a stand-alone basis. For the three months ended June 30, 2019 , Hydro Sub, Inc. had no recorded revenue or expenses and as of June 30, 2019 held no assets and incurred no liabilities. Hydro Sub. Inc. was a subsidiary created solely to facilitate the merger with CTWS and was dissolved following the completion of merger in October 2019.

Balancing and Memorandum Acco_2

Balancing and Memorandum Accounts (Tables)	6 Months Ended
	Jun. 30, 2020
Regulated Operations [Abstract]
Public Utilities General Disclosures	Three months ended June 30, 2020 Three months ended June 30, 2019 Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Revenue accounts: Monterey WRAM $ 8,958 1,591 — 10,549 $ 7,878 2,109 (1,001 ) 8,986 2014-2017 WCMA 665 — — 665 6,912 — (1,597 ) 5,315 2018 WCMA — — — — 8,997 (39 ) — 8,958 2019 WCMA — — — — (752 ) 1,309 — 557 2012 General Rate Case true-up 752 — — 752 10,152 — (2,421 ) 7,731 Cost of capital memorandum account (1,558 ) (2 ) — (1,560 ) (1,532 ) (8 ) — (1,540 ) Tax memorandum account 332 — — 332 (6,545 ) (40 ) — (6,585 ) All others (2,491 ) 40 — (2,451 ) (1,629 ) (78 ) (87 ) (1,794 ) Total revenue accounts $ 6,658 1,629 — 8,287 $ 23,481 3,253 (5,106 ) 21,628 Cost-recovery accounts: Water supply costs 5,061 838 — 5,899 8,217 (1,058 ) (1,247 ) 5,912 Pension 2,886 99 — 2,985 (1,237 ) 199 805 (233 ) All others 443 1 — 444 1,015 3 (148 ) 870 Total cost-recovery accounts $ 8,390 938 — 9,328 $ 7,995 (856 ) (590 ) 6,549 Total $ 15,048 2,567 — 17,615 $ 31,476 2,397 (5,696 ) 28,177 Six months ended June 30, 2020 Six months ended June 30, 2019 Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Beginning Balance Regulatory Asset Increase (Decrease) Refunds (Collections) Adjustments Ending Balance Revenue accounts: Monterey WRAM $ 7,015 3,561 (27 ) 10,549 $ 6,847 3,666 (1,527 ) 8,986 2014-2017 WCMA 708 — (43 ) 665 7,750 — (2,435 ) 5,315 2018 WCMA — — — — 9,386 (428 ) — 8,958 2019 WCMA — — — — — 557 — 557 2012 General Rate Case true-up 752 — — 752 11,328 96 (3,693 ) 7,731 Cost of capital memorandum account (1,553 ) (7 ) — (1,560 ) (1,523 ) (17 ) — (1,540 ) Tax memorandum account (6,643 ) (3 ) 6,978 332 (6,504 ) (81 ) — (6,585 ) All others (2,219 ) (165 ) (67 ) (2,451 ) (1,735 ) 72 (131 ) (1,794 ) Total revenue accounts $ (1,940 ) 3,386 6,841 8,287 $ 25,549 3,865 (7,786 ) 21,628 Cost-recovery accounts: Water supply costs 4,328 1,605 (34 ) 5,899 9,617 (1,803 ) (1,902 ) 5,912 Pension 2,449 514 22 2,985 (1,843 ) 383 1,227 (233 ) All others 446 2 (4 ) 444 1,090 6 (226 ) 870 Total cost-recovery accounts $ 7,223 2,121 (16 ) 9,328 $ 8,864 (1,414 ) (901 ) 6,549 Total $ 5,283 5,507 6,825 17,615 $ 34,413 2,451 (8,687 ) 28,177

Regulatory Assets and Liabili_2

Regulatory Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
Regulatory Assets and Liabilities Disclosure [Abstract]
Schedule of Regulatory Assets	Regulatory assets are comprised of the following as of June 30, 2020 , and December 31, 2019 : June 30, 2020 December 31, 2019 Regulatory assets: Income tax temporary differences, net $ 6,500 2,433 Postretirement pensions and other medical benefits 76,439 73,525 Business combinations debt premium, net 23,749 25,020 Balancing and memorandum accounts, net 17,615 5,283 WRA 7,466 9,108 Other, net 6,461 5,048 Total regulatory assets, net in Consolidated Balance Sheets 138,230 120,417 Less: current regulatory asset, net 5,691 6,472 Total regulatory assets, net, less current portion $ 132,539 113,945

Business Combination (Tables)

Business Combination (Tables)	6 Months Ended
	Jun. 30, 2020
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the estimated preliminary fair value of assets acquired and liabilities assumed as of June 30, 2020 . Fair Value Assets acquired: Utility plant, net $ 750,703 Nonutility plant 848 Current assets 42,673 Investments 12,489 Regulatory assets and deferred charges, less current portion 83,132 Other intangible assets 17,181 Other assets 2,592 Goodwill 626,548 Total assets acquired 1,536,166 Liabilities assumed: Long-term debt 281,009 Current liabilities, including maturities of long-term debt 125,797 Deferred income taxes 107,789 Postretirement benefit plans 31,789 Contributions in aid of construction and construction advances 137,327 Other long-term liabilities 10,607 Total liabilities assumed 694,318 Assumed equity $ 841,848

General - Schedule of Major Str

General - Schedule of Major Streams of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Revenue from contracts with customers	$ 142,163	$ 104,299	$ 247,299	$ 183,227
Alternative revenue programs, net	3,049	(327)	3,553	(2,306)
Other balancing and memorandum accounts revenue, net	553	(2,376)	9,297	(3,009)
Rental income	1,444	1,369	2,814	2,735
Total revenues	$ 147,209	$ 102,965	$ 262,963	$ 180,647

General - Earnings Per Share (D

General - Earnings Per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
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)	9,397	2,217	19,191	9,634

General - Depreciation (Details

General - Depreciation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
General and Administrative Expense
Public Utility, Property, Plant and Equipment [Line Items]
Depreciation	$ 370	$ 673	$ 1,469	$ 1,330

Equity Plans (Details)

Equity Plans (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	$ 1,009	$ 718	$ 1,260	$ 1,604
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (shares)	14,346	9,114	42,713	26,565
Grant date fair value of equity instruments granted (usd per share)	$ 60.17	$ 51.69	$ 63.97	$ 51.42
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equity instruments granted (shares)	138	0	24,719	30,401
Grant date fair value of equity instruments granted (usd per share)	$ 66.99	$ 0	$ 72.01	$ 60.46
Performance Shares | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			0.00%
Performance Shares | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			150.00%
Market-based RSU [Member] | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			0.00%
Market-based RSU [Member] | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting percentage			200.00%
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	$ 1,009	$ 718	$ 1,089	$ 1,461
Unrecognized compensation costs	$ 6,050		$ 6,050
Recognition period for unrecognized compensation cost			2 years 10 days
Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issuable upon exercise of Incentive Plan awards (shares)			179,913
Remaining shares available for issuance under the Incentive Plan (shares)	745,492		745,492
CTWS Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issuable upon exercise of Incentive Plan awards (shares)			101,711
Employee Stock Purchase Plan (ESPP)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	$ 0	0	$ 171	143
ESPP proceeds	0	0	970	811
Unrecognized compensation costs	$ 25		$ 25
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	$ 74	$ 65	$ 160	$ 141
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)	400,000		400,000

Real Estate Investments (Detail

Real Estate Investments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Schedule of Investments [Line Items]
Proceeds from Sale of Real Estate Held-for-investment				$ 745
Land	$ 14,168		$ 14,168		$ 14,168
Buildings and improvements	43,855		43,855		43,531
Subtotal	58,023		58,023		57,699
Less accumulated depreciation and amortization	14,197		14,197		13,597
Total	43,826		43,826		$ 44,102
Gain on sale of real estate investments	$ 0	$ 745	$ 0	$ 745
Minimum
Schedule of Investments [Line Items]
Estimated useful life			7 years
Maximum
Schedule of Investments [Line Items]
Estimated useful life			39 years

Defined Benefit Plan (Details)

Defined Benefit Plan (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2020		Jun. 30, 2019	Jun. 30, 2020		Jun. 30, 2019	Dec. 31, 2019
Components of Net Periodic Benefit Cost [Abstract]
Service cost	$ 2,337,000		$ 1,479,000	$ 4,780,000		$ 2,958,000
Interest cost	2,816,000		2,113,000	5,720,000		4,225,000
Other cost	(4,183,000)		1,117,000	(8,303,000)		2,235,000
Expected return on assets	1,169,000		(2,310,000)	2,668,000		(4,619,000)
Net periodic benefit cost	2,139,000		$ 2,399,000	4,865,000		$ 4,799,000
Plan Assets [Abstract]
Fair value of plan assets	238,585,000			238,585,000			$ 260,747,000
Employer Contributions [Abstract]
Estimated employer contributions for the current fiscal year	8,594,000			8,594,000
Defined Contribution Plan, Employer Discretionary Contribution Amount				0
Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	180,241,000			180,241,000			192,752,000
Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	58,344,000			58,344,000			67,995,000
Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0			0			0
Cash and cash equivalents
Plan Assets [Abstract]
Fair value of plan assets	6,237,000			6,237,000			11,801,000
Cash and cash equivalents | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	6,237,000			6,237,000			11,801,000
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 | Equity securities (a)
Plan Assets [Abstract]
Fair value of plan assets	146,407,000	[1]		146,407,000	[1]		157,050,000	[2]
Actively Managed | Equity securities (a) | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	142,839,000	[1]		142,839,000	[1]		149,265,000	[2]
Actively Managed | Equity securities (a) | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	3,568,000	[1]		3,568,000	[1]		7,785,000	[2]
Actively Managed | Equity securities (a) | Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	0	[1]		0	[1]		0	[2]
Fixed Income | Fixed income (b)
Plan Assets [Abstract]
Fair value of plan assets	85,941,000	[3]		85,941,000	[3]		91,896,000	[4]
Fixed Income | Fixed income (b) | Quoted Prices in Active Markets for Identical Assets
Plan Assets [Abstract]
Fair value of plan assets	31,165,000	[3]		31,165,000	[3]		31,686,000	[4]
Fixed Income | Fixed income (b) | Significant Observable Inputs
Plan Assets [Abstract]
Fair value of plan assets	54,776,000	[3]		54,776,000	[3]		60,210,000	[4]
Fixed Income | Fixed income (b) | Significant Unobservable Inputs
Plan Assets [Abstract]
Fair value of plan assets	$ 0	[3]		$ 0	[3]		$ 0	[4]
[1]	Actively managed portfolio of equity securities with the goal to exceed the benchmark performance
[2]
[3]	Actively managed portfolio of fixed income securities with the goal to exceed the benchmark performance
[4]

Segment and Non-Tariffed Busi_3

Segment and Non-Tariffed Business Reporting (Details) $ in Thousands		3 Months Ended				6 Months Ended
		Jun. 30, 2020USD ($)		Jun. 30, 2019USD ($)		Jun. 30, 2020USD ($)subsidiaryreportable_segment		Jun. 30, 2019USD ($)		Dec. 31, 2019USD ($)	Sep. 30, 2018USD ($)
Segment Reporting Information [Line Items]
Number of subsidiaries | subsidiary						4
Number of reportable business segments | reportable_segment						2
Operating revenue		$ 147,209		$ 102,965		$ 262,963		$ 180,647
Operating expense		111,139		80,994		211,466		146,268
Operating income (loss)		36,070		21,971		51,497		34,379
Net income (loss)		19,721		13,538		22,138		19,411
Depreciation and amortization		22,753		15,101		44,135		30,246
Senior note and other interest expense		13,180		6,714		26,464		12,505
Income tax expense (benefit) in net income		4,210		4,192		4,648		6,237
Assets		3,209,977		2,003,650		3,209,977		2,003,650		$ 3,132,470	$ 2,003,650
Water Utility Services | Regulated
Segment Reporting Information [Line Items]
Operating revenue		143,072		99,773		254,439		174,920
Operating expense		107,185		75,564		203,202		136,149
Operating income (loss)		35,887		24,209		51,237		38,771
Net income (loss)		22,236		13,662		28,064		19,762
Depreciation and amortization		22,123		14,698		42,872		29,447
Senior note and other interest expense		8,289		6,170		16,463		11,390
Income tax expense (benefit) in net income		5,449		4,154		6,651		6,230
Assets		3,079,118		1,537,404		3,079,118		1,537,404		1,537,404
Water Utility Services | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue		2,693		1,823		5,710		2,992
Operating expense		1,759		1,356		3,120		2,197
Operating income (loss)		934		467		2,590		795
Net income (loss)		881		336		2,351		572
Depreciation and amortization		108		105		216		202
Senior note and other interest expense		0		0		0		0
Income tax expense (benefit) in net income		260		130		730		222
Assets		9,913		6,149		9,913		6,149		6,149
Real Estate Services | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue		1,444		1,369		2,814		2,735
Operating expense		850		1,008		1,681		1,899
Operating income (loss)		594		361		1,133		836
Net income (loss)		443		662		831		980
Depreciation and amortization		298		298		600		597
Senior note and other interest expense		0		0		0		0
Income tax expense (benefit) in net income		124		220		256		350
Assets		44,889		46,510		44,889		46,510		46,510
All Other | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue		0	[1]	0	[1]	0		0
Operating expense		1,345	[1]	3,066	[1]	3,463		6,023
Operating income (loss)		(1,345)	[1]	(3,066)	[1]	(3,463)		(6,023)	[1]
Net income (loss)		(3,839)	[1]	(1,122)	[1]	(9,108)		(1,903)
Depreciation and amortization		224	[1]	0	[1]	447		0
Senior note and other interest expense		4,891	[1]	544	[1]	10,001		1,115
Income tax expense (benefit) in net income	[1]	(1,623)		(312)		(2,989)		(565)
Assets		76,057	[1]	413,587		76,057	[1]	413,587		$ 413,587
SJW Group | Regulated
Segment Reporting Information [Line Items]
Operating revenue		143,072		99,773		254,439		174,920
Operating expense		107,185		75,564		203,202		136,149
Operating income (loss)		35,887		24,209		51,237		38,771
Net income (loss)		22,236		13,662		28,064		19,762
Depreciation and amortization		22,123		14,698		42,872		29,447
Senior note and other interest expense		8,289		6,170		16,463		11,390
Income tax expense (benefit) in net income		5,449		4,154		6,651		6,230
Assets		3,079,118		1,537,404		3,079,118		1,537,404			1,537,404
SJW Group | Non-tariffed
Segment Reporting Information [Line Items]
Operating revenue		4,137		3,192		8,524		5,727
Operating expense		3,954		5,430		8,264		10,119
Operating income (loss)		183		(2,238)		260		(4,392)
Net income (loss)		(2,515)		(124)		(5,926)		(351)
Depreciation and amortization		630		403		1,263		799
Senior note and other interest expense		4,891		544		10,001		1,115
Income tax expense (benefit) in net income		(1,239)		38		(2,003)		7
Assets		$ 130,859		$ 466,246		$ 130,859		$ 466,246			$ 466,246
[1]	* The “All Other” category for the six months ended June 30, 2020 , includes the accounts of SJW Group, SJWNE LLC and CTWS on a stand-alone basis. For the three months ended June 30, 2019 , the “All Other” category includes the accounts of SJW Group and Hydro Sub, Inc. on a stand-alone basis. For the three months ended June 30, 2019 , Hydro Sub, Inc. had no recorded revenue or expenses and as of June 30, 2019 held no assets and incurred no liabilities. Hydro Sub. Inc. was a subsidiary created solely to facilitate the merger with CTWS and was dissolved following the completion of merger in October 2019.

Long-Term Liabilities and Ban_2

Long-Term Liabilities and Bank Borrowings (Details) - USD ($)

May 11, 2020

Mar. 12, 2020

Mar. 11, 2020

Feb. 03, 2020

Jun. 30, 2020

May 29, 2020

May 28, 2020

May 10, 2020

Apr. 29, 2020

Apr. 28, 2020

Dec. 31, 2019

Dec. 19, 2019

Debt Instrument [Line Items]

Long-term Debt

$ 1,338,333,000

$ 1,305,869,000

Connecticut Water Company [Member] | Senior Notes [Member]

Debt Instrument [Line Items]

Principal Debt Sold

$ 35,000,000

Debt Instrument, Interest Rate, Stated Percentage

3.51%

Ratio of Indebtedness to Capital

0.60

Maine Water Company [Member]

Debt Instrument [Line Items]

Increase (Decrease) in Restricted Cash

$ (886,000)

$ (4,114,000)

Maine Water Company [Member] | Public Utility, Bonds [Member]

Debt Instrument [Line Items]

Ratio of Indebtedness to Capital

0.65

Maine Water Company [Member] | Public Utility, Bonds [Member] | State Revolving Fund Loans Series S [Member]

Debt Instrument [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

1.00%

Long-term Debt

$ 5,000,000

Revolving Credit Facility [Member] | Chase Bank, N.A. [Member] | SJW Corp. and SJW Land Company [Member] | Line of Credit [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 0

$ 15,000,000

Revolving Credit Facility [Member] | Chase Bank, N.A. [Member] | San Jose Water Company [Member] | Line of Credit [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 140,000,000

$ 125,000,000

Line of Credit Facility, Increase in Maximum Borrowing Capacity

15,000,000

Revolving Credit Facility - Temporary [Member] | Chase Bank, N.A. [Member] | San Jose Water Company [Member] | Line of Credit [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 50,000,000

Connecticut Water Service, Inc. [Member] | Revolving Credit Facility [Member] | CoBank [Member] | Line of Credit [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 40,000,000

$ 15,000,000

Line of Credit Facility, Increase in Maximum Borrowing Capacity

$ 25,000,000

Fed Funds Effective Rate | Revolving Credit Facility - Temporary [Member] | Chase Bank, N.A. [Member] | San Jose Water Company [Member] | Line of Credit [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

0.50%

London Interbank Offered Rate (LIBOR) | Revolving Credit Facility - Temporary [Member] | Chase Bank, N.A. [Member] | San Jose Water Company [Member] | Line of Credit [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

1.00%

Fair Value Measurement (Details

Fair Value Measurement (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	$ 238,585	$ 260,747
Life Insurance, Corporate or Bank Owned, Amount	7,282	7,086
Cash Surrender Value of Life Insurance	3,739	3,829
Long-term Debt	1,338,333	1,305,869
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	180,241	192,752
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	58,344	67,995
Long-term debt, fair value	1,516,139	1,396,205
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	0	0
Supplemental Employee Retirement Plan [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	2,964	3,183
Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	2,964	3,183
Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	0	0
Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	0	0
Money Market Funds [Member] | Supplemental Employee Retirement Plan [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	146	20
Money Market Funds [Member] | Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	146	20
Money Market Funds [Member] | Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	0	0
Money Market Funds [Member] | Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	0	0
Mutual Fund [Member] | Supplemental Employee Retirement Plan [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	801	834
Mutual Fund [Member] | Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	801	834
Mutual Fund [Member] | Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	0	0
Mutual Fund [Member] | Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	0	0
Fixed Income | Supplemental Employee Retirement Plan [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	2,017	2,329
Fixed Income | Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	2,017	2,329
Fixed Income | Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	0	0
Fixed Income | Supplemental Employee Retirement Plan [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of plan assets	$ 0	$ 0

Regulatory Rate Filings (Detail

Regulatory Rate Filings (Details) - USD ($)

Jun. 17, 2020

Jan. 22, 2020

Jan. 20, 2020

Dec. 20, 2019

Nov. 20, 2019

Oct. 01, 2019

Sep. 30, 2019

Feb. 01, 2019

Jan. 28, 2019

Sep. 14, 2018

Jun. 30, 2020

Jun. 30, 2019

Jun. 30, 2020

Jun. 30, 2019

Apr. 24, 2020

Feb. 07, 2020

Jan. 28, 2020

Dec. 06, 2019

Oct. 18, 2019

Aug. 01, 2019

Jul. 26, 2019

Public Utilities, General Disclosures [Line Items]

Regulatory Asset Increase (Decrease)

$ 1,629,000

$ 3,253,000

$ 3,386,000

$ 3,865,000

OII No. 18-09-003 Settlement Agreement

Public Utilities, General Disclosures [Line Items]

Customer Credit Refund

$ 350,000

OII No. 18-09-003 Settlement Agreement | Minimum

Public Utilities, General Disclosures [Line Items]

Customer Credit Refund

1,757,000

Avon Water Company [Member]

Public Utilities, General Disclosures [Line Items]

Authorized WICA Surcharge, Percentage

9.31%

9.31%

San Jose Water Company [Member]

Public Utilities, General Disclosures [Line Items]

CPED Calculated Double-Billing Refund

$ 4,935,000

San Jose Water Company [Member] | Minimum

Public Utilities, General Disclosures [Line Items]

CPED Proposed Penalty, Per Offense, Per Day

500

San Jose Water Company [Member] | Maximum

Public Utilities, General Disclosures [Line Items]

CPED Proposed Penalty, Per Offense, Per Day

50,000

San Jose Water Company [Member] | CPED Calculated Refund 2014-2016

Public Utilities, General Disclosures [Line Items]

CPED Calculated Service Charge Refund

2,061,000

San Jose Water Company [Member] | CPED Calculated Refund 1987-2013

Public Utilities, General Disclosures [Line Items]

CPED Calculated Service Charge Refund

$ 1,990,000

San Jose Water Company [Member] | OII No. 18-09-003 Settlement Agreement

Public Utilities, General Disclosures [Line Items]

Utility Plant Investment Commitment

5,000,000

San Jose Water Company [Member] | OII No. 18-09-003 Settlement Agreement | Maximum

Public Utilities, General Disclosures [Line Items]

Customer Credit Refund

2,100,000

San Jose Water Company [Member] | Advice Letter No. 545 [Member]

Public Utilities, General Disclosures [Line Items]

Customer Credit Refund

$ (5.52)

San Jose Water Company [Member] | Advice Letter No. 534 [Member]

Public Utilities, General Disclosures [Line Items]

Memorandum Account, Requested Recovery

$ 1,243,000

San Jose Water Company [Member] | Advice Letter No. 548 [Member]

Public Utilities, General Disclosures [Line Items]

Memorandum Account, Requested Recovery

$ 1,224,000

San Jose Water Company [Member] | Advice Letter No. 537

Public Utilities, General Disclosures [Line Items]

Memorandum Account, Requested Refund, Monthly Amount

$ 20.84

San Jose Water Company [Member] | Advice Letter No. 541 [Member]

Public Utilities, General Disclosures [Line Items]

Public Utilities, Requested Rate Increase (Decrease), Amount

$ 8,600,000

Public Utilities, Requested Rate Increase (Decrease), Percentage

2.28%

San Jose Water Company [Member] | Application No. 19-12-002 [Member]

Public Utilities, General Disclosures [Line Items]

Regulatory Rate Filings, Requested Rate Increase, Year One

$ 2,315,000

Regulatory Rate Filings, Requested Rate Increase as Percentage of Total Revenue at Time of Request, Year One

0.61%

Regulatory Rate Filings, Requested Rate Increase, Year Two

$ 3,960,000

Regulatory Rate Filings, Proposed Rate Increase, Percent of Authorized Revenue, Year Two

1.04%

Regulatory Rate Filings, Requested Rate Increase, Year Three

$ 2,510,000

Regulatory Rate Filings, Requested Rate Increase, Percent of Authorized Revenue, Year Three

0.65%

Regulatory Rate Filings, Requested Rate Increase, Year Four

$ 341,000

Regulatory Rate Filings, Requested Rate Increase, Percent of Authorized Revenue, Year Four

0.09%

San Jose Water Company [Member] | Cost Of Capital Filings [Member]

Public Utilities, General Disclosures [Line Items]

Regulatory Rate Filings, Requested Deferment Period

1 year

Connecticut Water Company [Member]

Public Utilities, General Disclosures [Line Items]

Authorized WICA Surcharge, Percentage

5.75%

5.75%

Requested WICA Surcharge Increase (Decrease), Percentage

(0.09%)

2.60%

Requested WICA Surcharge, Percentage

5.75%

5.84%

SJWTX, Inc. [Member]

Public Utilities, General Disclosures [Line Items]

Authorized Regulatory Surcharge, Per Thousand Gallons

$ 2.02

$ 2.19

$ 1.05

$ 0.95

Authorized Regulatory Base Charge, Per Residential Account

$ 3.04

Maine Water Company [Member]

Public Utilities, General Disclosures [Line Items]

Public Utilities, Requested Rate Increase (Decrease), Amount

$ 371,000

$ 221,000

Public Utilities, Requested Rate Increase (Decrease), Percentage

14.70%

Public Utilities, Approved Rate Increase (Decrease), Amount

$ 198,000

Public Utilities, Approved Rate Increase (Decrease), Percentage, Step Increase 1

9.80%

Public Utilities, Approved Rate Increase (Decrease), Percentage, Step Increase 2

3.51%

Public Utilities, Approved Rate Increase (Decrease), Percentage

13.31%

Maine Water Company [Member] | Minimum

Public Utilities, General Disclosures [Line Items]

Requested WISC Surcharge Increase (Decrease), Percentage

1.76%

Maine Water Company [Member] | Maximum

Public Utilities, General Disclosures [Line Items]

Requested WISC Surcharge Increase (Decrease), Percentage

3.00%

Cost of capital memorandum account

Public Utilities, General Disclosures [Line Items]

Regulatory Asset Increase (Decrease)

$ (2,000)

$ (8,000)

$ (7,000)

$ (17,000)

Balancing and Memorandum Acco_3

Balancing and Memorandum Accounts (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Balancing and Memorandum Revenue Account [Roll Forward]
Beginning Balance	$ 6,658	$ 23,481	$ (1,940)	$ 25,549
Balancing and Memorandum Revenue Account, Increase (Decrease)	1,629	3,253	3,386	3,865
Refunds (Collections) Adjustments	0	(5,106)	6,841	(7,786)
Ending Balance	8,287	21,628	8,287	21,628
Balancing and Memorandum Cost Recovery Account [Roll Forward]
Beginning Balance	8,390	7,995	7,223	8,864
Regulatory Asset Increase (Decrease)	938	(856)	2,121	(1,414)
Refunds (Collections) Adjustments	0	(590)	(16)	(901)
Ending Balance	9,328	6,549	9,328	6,549
Balancing and Memorandum Account [Roll Forward]
Beginning Balance	15,048	31,476	5,283	34,413
Regulatory Asset Increase (Decrease)	2,567	2,397	5,507	2,451
Refunds (Collections)	0	(5,696)	6,825	(8,687)
Ending Balance	17,615	28,177	17,615	28,177
Total balance, net under-collection amount	$ 1,759		$ 1,759
Authorized revenue, threshold percentage	2.00%		2.00%
Monterey WRAM [Member]
Balancing and Memorandum Revenue Account [Roll Forward]
Beginning Balance	$ 8,958	7,878	$ 7,015	6,847
Balancing and Memorandum Revenue Account, Increase (Decrease)	1,591	2,109	3,561	3,666
Refunds (Collections) Adjustments	0	(1,001)	(27)	(1,527)
Ending Balance	10,549	8,986	10,549	8,986
2014-2017 WCMA
Balancing and Memorandum Revenue Account [Roll Forward]
Beginning Balance	665	6,912	708	7,750
Balancing and Memorandum Revenue Account, Increase (Decrease)	0	0	0	0
Refunds (Collections) Adjustments	0	(1,597)	(43)	(2,435)
Ending Balance	665	5,315	665	5,315
2018 WCMA
Public Utilities, General Disclosures [Line Items]
WCMA Reserve	174		174
Balancing and Memorandum Revenue Account [Roll Forward]
Beginning Balance	0	8,997	0	9,386
Balancing and Memorandum Revenue Account, Increase (Decrease)	0	(39)	0	(428)
Refunds (Collections) Adjustments	0	0	0	0
Ending Balance	0	8,958	0	8,958
2019 WCMA
Public Utilities, General Disclosures [Line Items]
WCMA Reserve	(11)		(11)
Memorandum Account, Revenue Increase (Reduction), Gross	1,320			568
Balancing and Memorandum Revenue Account [Roll Forward]
Beginning Balance	0	(752)	0	0
Balancing and Memorandum Revenue Account, Increase (Decrease)	0	1,309	0	557
Refunds (Collections) Adjustments	0	0	0	0
Ending Balance	0	557	0	557
2012 General Rate Case true-up
Balancing and Memorandum Revenue Account [Roll Forward]
Beginning Balance	752	10,152	752	11,328
Balancing and Memorandum Revenue Account, Increase (Decrease)	0	0	0	96
Refunds (Collections) Adjustments	0	(2,421)	0	(3,693)
Ending Balance	752	7,731	752	7,731
Cost of capital memorandum account
Balancing and Memorandum Revenue Account [Roll Forward]
Beginning Balance	(1,558)	(1,532)	(1,553)	(1,523)
Balancing and Memorandum Revenue Account, Increase (Decrease)	(2)	(8)	(7)	(17)
Refunds (Collections) Adjustments	0	0	0	0
Ending Balance	(1,560)	(1,540)	(1,560)	(1,540)
Tax memorandum account
Balancing and Memorandum Revenue Account [Roll Forward]
Beginning Balance	332	(6,545)	(6,643)	(6,504)
Balancing and Memorandum Revenue Account, Increase (Decrease)	0	(40)	(3)	(81)
Refunds (Collections) Adjustments	0	0	6,978	0
Ending Balance	332	(6,585)	332	(6,585)
All others
Balancing and Memorandum Revenue Account [Roll Forward]
Beginning Balance	(2,491)	(1,629)	(2,219)	(1,735)
Balancing and Memorandum Revenue Account, Increase (Decrease)	40	(78)	(165)	72
Refunds (Collections) Adjustments	0	(87)	(67)	(131)
Ending Balance	(2,451)	(1,794)	(2,451)	(1,794)
Balancing and Memorandum Cost Recovery Account [Roll Forward]
Beginning Balance	443	1,015	446	1,090
Regulatory Asset Increase (Decrease)	1	3	2	6
Refunds (Collections) Adjustments	0	(148)	(4)	(226)
Ending Balance	444	870	444	870
Water supply costs
Balancing and Memorandum Cost Recovery Account [Roll Forward]
Beginning Balance	5,061	8,217	4,328	9,617
Regulatory Asset Increase (Decrease)	838	(1,058)	1,605	(1,803)
Refunds (Collections) Adjustments	0	(1,247)	(34)	(1,902)
Ending Balance	5,899	5,912	5,899	5,912
Pension
Balancing and Memorandum Cost Recovery Account [Roll Forward]
Beginning Balance	2,886	(1,237)	2,449	(1,843)
Regulatory Asset Increase (Decrease)	99	199	514	383
Refunds (Collections) Adjustments	0	805	22	1,227
Ending Balance	$ 2,985	$ (233)	$ 2,985	$ (233)

Regulatory Assets and Liabili_3

Regulatory Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Regulatory Assets [Line Items]
Net Regulatory Assets	$ 138,230	$ 120,417
Less: current regulatory asset, net	5,691	6,472
Total regulatory assets, net, less current portion	132,539	113,945
Deferred Income Tax Charge [Member]
Regulatory Assets [Line Items]
Regulatory assets:	6,500	2,433
Postretirement pensions and other medical benefits
Regulatory Assets [Line Items]
Regulatory assets:	76,439	73,525
Business combinations debt premium, net [Member]
Regulatory Assets [Line Items]
Regulatory assets:	23,749	25,020
Balancing and memorandum accounts, net
Regulatory Assets [Line Items]
Regulatory assets:	17,615	5,283
WRA [Member]
Regulatory Assets [Line Items]
Regulatory assets:	7,466	9,108
Other, net
Regulatory Assets [Line Items]
Regulatory assets:	$ 6,461	$ 5,048

Business Combination (Details)

Business Combination (Details) $ / shares in Units, $ in Thousands	Oct. 09, 2019USD ($)$ / shares	Oct. 08, 2019USD ($)	Jun. 30, 2020USD ($)connectionpeople_servedmunicipality	Jun. 30, 2019USD ($)shares	Dec. 31, 2019USD ($)
Business Acquisition [Line Items]
Long-term borrowings			$ 35,000	$ 80,000
Borrowings on line of credit			89,196	$ 66,000
Assets Acquired
Goodwill			628,343		$ 628,287
CTWS [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Acquiree's Common Shares Converted In Cash Per Share | $ / shares	$ 70
Payments to Acquire Businesses, Gross	$ 838,476
Cash Acquired from Acquisition	3,011
Adjustments to Additional Paid in Capital, Share-based Compensation, Equity Award Assumed in Acquisition	6,384
Long-term borrowings	18,463
Borrowings on line of credit	$ 60,000
Assets Acquired
Utility plant, net			750,703
Nonutility plant			848
Current assets			42,673
Investments			12,489
Regulatory assets and deferred charges, less current portion			83,132
Other intangible assets			17,181
Other assets			2,592
Goodwill			626,548
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets			1,536,166
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt			281,009
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities			125,797
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities			107,789
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Post-retirement Benefit Plans			31,789
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, CIAC and Advances			137,327
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities			10,607
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities			694,318
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net			$ 841,848
Connecticut Water Service, Inc. [Member]
Business Acquisition [Line Items]
Public Utilities, Service Connections | connection			138,000
Public Utilities, Number of People Served | people_served			480,000
Public Utilities, Number of Communities Served | municipality			80
Underwritten Public Offering [Member] | Common Stock
Business Acquisition [Line Items]
Stock Issued During Period, Shares, New Issues | shares				7,762,000
Proceeds from Issuance of Common Stock, Gross				$ 411,077
Series 2019A/B/C [Member] | Senior Notes [Member] | Parent Company [Member]
Business Acquisition [Line Items]
Principal Debt Sold		$ 427,398
Southbury, Connecticut [Member] | Connecticut Water Service, Inc. [Member]
Business Acquisition [Line Items]
Public Utilities, Service Connections | connection			3,000

Uncategorized Items - sjw-63020

Label	Element	Value
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 97,000
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 97,000