SJW (SJW) 10-K 24 Feb 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Feb. 16, 2023	Jun. 30, 2022
Entity [Abstract]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	001-8966
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
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	SJW
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 1,879
Entity Common Stock, Shares Outstanding		30,846,574
Documents Incorporated by Reference	Portions of the registrant’s Proxy Statement relating to the registrant’s Annual Meeting of Stockholders are incorporated by reference into Part III of this Form 10-K where indicated.
Entity Central Index Key	0000766829
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	Deloitte & Touche
Auditor Location	San Jose, California
Auditor Firm ID	34

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Utility plant:
Land	$ 39,982	$ 39,004
Depreciable plant and equipment	3,661,285	3,381,908
Construction in progress	116,851	176,427
Intangible assets	35,959	36,276
Property, plant, and equipment, gross	3,854,077	3,633,615
Less accumulated depreciation and amortization	1,223,760	1,136,116
Public utilities, property, plant and equipment, net	2,630,317	2,497,499
Real estate investments and nonutility properties	58,033	57,632
Less accumulated depreciation and amortization	17,158	15,951
Real estate investments, net	40,875	41,681
Cash and cash equivalents:
Cash	12,344	10,908
Restricted cash	0	1,211
Accounts receivable:
Customers, net of allowances for uncollectible accounts of $5,753 and $4,600 in 2022 and 2021, respectively	59,172	53,699
Income tax	0	2,308
Other	5,560	4,735
Accrued unbilled utility revenue	45,722	44,026
Current regulatory assets, net	16,068	2,629
Prepaid expenses	9,753	9,667
Other current assets	6,095	4,902
Total current assets	154,714	134,085
Other assets:
Net regulatory assets, less current portion	127,275	151,992
Investments	14,819	15,784
Goodwill	640,311	640,471
Other	24,313	10,883
Total other assets	806,718	819,130
Total assets	3,632,624	3,492,395
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares in 2022 and 2021; issued and outstanding 30,801,912 shares in 2022 and 30,181,348 shares in 2021	31	30
Additional paid-in capital	651,004	606,392
Retained earnings	458,356	428,260
Accumulated other comprehensive income (loss)	1,477	(163)
Total stockholders’ equity	1,110,868	1,034,519
Long-term debt, less current portion	1,491,965	1,492,935
Capitalization, long-term debt and equity	2,602,833	2,527,454
Current liabilities:
Lines of credit	159,578	62,996
Current portion of long-term debt	4,360	39,106
Accrued groundwater extraction charges, purchased water and power	19,707	17,200
Accounts payable	29,581	30,391
Accrued interest	13,907	14,174
Accrued payroll	11,908	11,583
Income tax payable	2,696	0
Other current liabilities	22,913	27,821
Total current liabilities	264,650	203,271
Deferred income taxes	218,155	200,451
Advances for construction	137,696	130,693
Contributions in aid of construction	323,668	316,479
Postretirement benefit plans	59,738	89,998
Other noncurrent liabilities	25,884	24,049
Commitments and contingencies
Total equity and liabilities	$ 3,632,624	$ 3,492,395

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Allowance for uncollectible accounts	$ 5,753	$ 4,600
Capitalization:
Common stock, par value (usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	70,000,000	70,000,000
Common stock, shares issued (in shares)	30,801,912	30,181,348
Common stock, shares outstanding (in shares)	30,801,912	30,181,348

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Operating revenue	$ 620,698,000	$ 573,686,000	$ 564,526,000
Production Expenses:
Purchased water	122,334,000	98,231,000	100,723,000
Power	8,889,000	13,511,000	13,330,000
Groundwater extraction charges	56,158,000	75,866,000	71,359,000
Other production expenses	45,409,000	41,475,000	40,380,000
Total production expenses	232,790,000	229,083,000	225,792,000
Administrative and general	95,404,000	87,332,000	79,741,000
Maintenance	30,734,000	26,031,000	22,158,000
Property taxes and other non-income taxes	32,572,000	30,964,000	29,886,000
Depreciation and amortization	104,417,000	94,400,000	89,279,000
Gain on sale of nonutility properties	(6,197,000)	(7,494,000)	0
Impairment of long-lived asset	0	2,211,000	0
Total operating expense	489,720,000	462,527,000	446,856,000
Operating income	130,978,000	111,159,000	117,670,000
Other (expense) income:
Interest on long-term debt, mortgage and other interest expense	(58,062,000)	(54,339,000)	(54,255,000)
Pension non-service cost	5,023,000	1,330,000	(374,000)
Gain on sale of Texas Water Alliance (“TWA”)	0	3,000,000	0
Gain on sale of real estate investments	0	927,000	948,000
Other, net	4,385,000	6,770,000	5,906,000
Income before income taxes	82,324,000	68,847,000	69,895,000
Provision for income taxes	8,496,000	8,369,000	8,380,000
Net income	73,828,000	60,478,000	61,515,000
Other comprehensive income:
Unrealized (loss) gain on investment, net of taxes of $(188) in 2022, $68 in 2021 and $(247) in 2020	(511,000)	185,000	(310,000)
Adjustment to pension benefit plans, net of taxes of $793 in 2022, $264 in 2021 and $(324) in 2020	2,151,000	716,000	(880,000)
Comprehensive income	$ 75,468,000	$ 61,379,000	$ 60,325,000
Earnings per share
—Basic (in dollars per share)	$ 2.44	$ 2.04	$ 2.16
—Diluted (in dollars per share)	$ 2.43	$ 2.03	$ 2.14
Weighted average shares outstanding
—Basic (shares)	30,304,557	29,601,284	28,521,900
—Diluted (shares)	30,423,735	29,735,533	28,694,986

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Unrealized gain (loss) on investment, taxes	$ (188)	$ 68	$ (247)
Adjustment to pension benefit plans, taxes	$ 793	$ 264	$ (324)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning balance (in shares) at Dec. 31, 2019		28,456,508
Beginning balance at Dec. 31, 2019	$ 889,984	$ 28	$ 506,639	$ 383,191	$ 126
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	61,515			61,515
Unrealized gain (loss) on investment, net of tax effect	(310)				(310)
Adjustment to pension benefit plans, net of taxes	(880)				(880)
Share-based compensation	3,393		3,553	(160)
Issuance of restricted and deferred stock units (in shares)		68,347
Issuance of restricted and deferred stock units	$ (1,863)	$ 1	(1,864)
Employee stock purchase plan (in shares)	31,750	31,750
Employee stock purchase plan	$ 1,830		1,830
Dividends paid	(36,509)			(36,509)
Ending balance (in shares) at Dec. 31, 2020		28,556,605
Ending balance at Dec. 31, 2020	917,160	$ 29	510,158	408,037	(1,064)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	60,478			60,478
Unrealized gain (loss) on investment, net of tax effect	185				185
Adjustment to pension benefit plans, net of taxes	716				716
Share-based compensation	4,128		4,246	(118)
Issuance of restricted and deferred stock units (in shares)		49,824
Issuance of restricted and deferred stock units	$ (1,066)		(1,066)
Employee stock purchase plan (in shares)	35,304	35,304
Employee stock purchase plan	$ 2,026		2,026
Common stock issuance, net of costs (in shares)		1,539,615
Common stock issuance, net of costs	91,029	$ 1	91,028
Dividends paid	$ (40,137)			(40,137)
Ending balance (in shares) at Dec. 31, 2021	30,181,348	30,181,348
Ending balance at Dec. 31, 2021	$ 1,034,519	$ 30	606,392	428,260	(163)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	73,828			73,828
Unrealized gain (loss) on investment, net of tax effect	(511)				(511)
Adjustment to pension benefit plans, net of taxes	2,151				2,151
Share-based compensation	4,641		4,791	(150)
Issuance of restricted and deferred stock units (in shares)		54,243
Issuance of restricted and deferred stock units	$ (1,354)		(1,354)
Employee stock purchase plan (in shares)	36,585	36,585
Employee stock purchase plan	$ 2,091		2,091
Common stock issuance, net of costs (in shares)		529,736
Common stock issuance, net of costs	39,085	$ 1	39,084
Dividends paid	$ (43,582)			(43,582)
Ending balance (in shares) at Dec. 31, 2022	30,801,912	30,801,912
Ending balance at Dec. 31, 2022	$ 1,110,868	$ 31	$ 651,004	$ 458,356	$ 1,477

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Unrealized gain (loss) on investment, taxes	$ (188)	$ 68	$ (247)
Adjustment to pension benefit plans, taxes	$ 793	$ 264	$ (324)
Common stock, dividends per share, paid (usd per share)	$ 1.44	$ 1.36	$ 1.28

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating activities:
Net income	$ 73,828,000	$ 60,478,000	$ 61,515,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	106,439,000	96,474,000	91,622,000
Deferred income taxes	(3,244,000)	(2,851,000)	(5,497,000)
Share-based compensation	4,791,000	4,246,000	3,553,000
Gain on sale of TWA, real estate investments and nonutility properties	(6,197,000)	(11,421,000)	(948,000)
Allowance for equity funds used during construction	(1,551,000)	(1,926,000)	(1,249,000)
Impairment of long-lived asset	0	2,211,000	0
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts receivable and accrued unbilled utility revenue	(8,222,000)	(5,931,000)	(18,918,000)
Accounts payable and other current liabilities	(1,388,000)	4,843,000	(357,000)
Accrued groundwater extraction charges, purchased water and power	2,507,000	(1,984,000)	1,973,000
Tax receivable and accrued taxes	(11,954,000)	(6,416,000)	(3,557,000)
Postretirement benefits	(7,108,000)	(4,312,000)	(2,965,000)
Regulatory assets and liabilities excluding income tax temporary differences, net and postretirement benefits	1,714,000	(14,629,000)	(14,459,000)
Up-front service concession payment	(1,600,000)	0	(5,000,000)
Other noncurrent assets and noncurrent liabilities	17,923,000	13,381,000	751,000
Other changes, net	261,000	(2,123,000)	(2,413,000)
Net cash provided by operating activities	166,199,000	130,040,000	104,051,000
Investing activities:
Company-funded	(218,784,000)	(233,933,000)	(195,323,000)
Contributions in aid of construction	(22,935,000)	(17,096,000)	(17,096,000)
Additions to real estate investment	(631,000)	(826,000)	(435,000)
Payments for business/asset acquisitions	(433,000)	(23,587,000)	0
Cost to retire utility plant, net of salvage	(2,520,000)	(2,781,000)	(2,556,000)
Proceeds from sale of TWA, real estate investments and nonutility properties	975,000	18,228,000	1,151,000
Net cash used in investing activities	(244,328,000)	(259,995,000)	(214,259,000)
Financing activities:
Borrowings from lines of credit	158,779,000	96,625,000	276,174,000
Repayments of lines of credit	(62,197,000)	(208,722,000)	(218,289,000)
Long-term borrowings	55,000,000	247,000,000	85,000,000
Long-term borrowings held as restricted cash	0	0	4,000,000
Repayments of long-term borrowings	(89,177,000)	(76,113,000)	(28,931,000)
Dividends paid	(43,582,000)	(40,137,000)	(36,509,000)
Receipts of advances and contributions in aid of construction	23,820,000	26,438,000	23,874,000
Refunds of advances for construction	(2,859,000)	(2,852,000)	(2,767,000)
Issuance of common stock, net of issuance costs	39,085,000	91,028,000	0
Other changes, net	(515,000)	(462,000)	(1,019,000)
Net cash provided by financing activities	78,354,000	132,805,000	101,533,000
Net change in cash, cash equivalents and restricted cash	225,000	2,850,000	(8,675,000)
Cash, cash equivalents and restricted cash, beginning of year	12,119,000	9,269,000	17,944,000
Cash, cash equivalents and restricted cash, end of year	12,344,000	12,119,000	9,269,000
Less restricted cash, end of year	0	1,211,000	4,000,000
Cash and cash equivalents, end of year	12,344,000	10,908,000	5,269,000
Cash paid during the year for:
Interest	63,677,000	58,175,000	59,955,000
Income taxes	6,853,000	8,466,000	10,380,000
Supplemental disclosure of non-cash activities:
Accrued payables for additions to utility plant	22,561,000	20,579,000	24,571,000
Utility property installed by developers	$ 2,433,000	$ 2,659,000	$ 9,779,000

Organization and Operations

Organization and Operations	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	Organization and Operations The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of SJW Group, its wholly owned subsidiaries, and two variable interest entities in which two SJW Group subsidiaries are the primary beneficiaries. The accounting policies of SJW Group’s subsidiaries comply with the applicable uniform system of accounts prescribed by the respective regulators. All intercompany transactions and balances have been eliminated in consolidation. The accounting policies of SJW Group’s subsidiaries comply with the applicable uniform system of accounts prescribed by the respective regulators and conform to generally accepted accounting principles for rate-regulated public utilities. SJW Group is a holding company of San Jose Water Company (“SJWC”), SJWNE LLC, SJWTX, Inc. (“SJWTX”), SJW Land Company and SJWTX Holdings. SJWNE LLC is a special purpose entity holding company for Connecticut Water Service, Inc. (“CTWS”) (and its wholly subsidiaries, The Connecticut Water Company (“Connecticut Water”), The Maine Water Company (“Maine Water”), Chester Realty, Inc. and New England Water Utility Services, Inc. (“NEWUS”). SJWTX has a 25% interest in Acequia Water Supply Corporation (“Acequia”). Acequia has been determined to be a variable interest entity within the scope of Accounting Standards Codification (“ASC”) Topic 810 with SJWTX as the primary beneficiary. As a result, Acequia has been consolidated with SJWTX. SJW Group, through its wholly-owned subsidiaries, primarily provides water utility and other related services in California, Connecticut, Maine and Texas. SJW Group has business in property management and real estate investment activity conducted by SJW Land Company and Chester Realty, Inc. SJWTX is undergoing a corporate reorganization to separate regulated operations from non-tariffed activities. In 2021, SJWTX Holdings, Inc. (“SJWTX Holdings”) and Texas Water Operation Services LLC (“TWOS”) were formed for the purpose of effecting a corporate reorganization of our water services organization in Texas. TWOS was created for non-tariffed operations and is wholly-owned by SJWTX Holdings. SJWTX Holdings is a wholly-owned subsidiary of SJW Group, incorporated to hold the investments in SJWTX and TWOS. In 2022, SJWTX filed with the State of Texas an assumed named certificate to operate under the name The Texas Water Company. SJWTX Holdings intends to create a new subsidiary to hold future wholesale water supply assets in 2023.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Depreciable Utility Plant and Equipment The major components of depreciable plant and equipment as of December 31, 2022 and 2021 are as follows: 2022 2021 Equipment $ 652,723 598,285 Transmission and distribution plant 2,649,476 1,802,008 Office buildings and other structures 359,086 981,615 Total depreciable plant and equipment $ 3,661,285 3,381,908 Depreciation is computed using the straight-line method over the estimated remaining service lives of groups of assets. The estimated service lives of depreciable plant and equipment are as follows: Useful Lives Equipment 5 to 35 years Transmission and distribution plant 35 to 75 years Office buildings and other structures 7 to 50 years For the years 2022, 2021 and 2020, depreciation expense as a percent of the beginning of the year balance of depreciable plant was approximately 3.3%, 3.2% and 3.2%, respectively. Depreciation expense for utility plant for the years ended December 31, 2022, 2021 and 2020 was $99,413, $91,906 and $86,823, respectively. The cost of utility plant retired, including retirement costs (less salvage), is charged to accumulated depreciation and no gain or loss is recognized. Allowance For Funds Used During Construction (“AFUDC”) AFUDC represents the capitalized costs of borrowed funds or a return on equity funds used to finance utility plant under construction and is capitalized as part of construction work in progress. AFUDC is recorded to the extent approved by the respective states’ utility regulators and is recovered through water rates as the utility plant depreciates. The amount of interest capitalized in 2022, 2021 and 2020 was $4,703, $4,422 and $4,133, respectively. Interest on long-term debt is presented net of amounts capitalized on the Consolidated Statement of Comprehensive Income. The amount of equity funds capitalized in 2022, 2021 and 2020 was $1,551, $1,926 and $1,249, respectively, reflected in “Other, net” on the Consolidated Statement of Comprehensive Income. Intangible Assets Intangible assets are recorded at cost and are amortized using the straight-line method over the estimated useful life of the asset, ranging from 5 to 70 years (see Note 8 , “Utility Plant Intangible Assets”). Real Estate Investments and Nonutility Properties Real estate investments and nonutility properties are recorded at cost and consist primarily of land and buildings. Net gains and losses from the sale of real estate investments and nonutility properties are recorded as a component of other (expense) income and operating expense, respectively, in the Consolidated Statements of Comprehensive Income. Nonutility property is property that is neither used nor useful in providing water utility services to customers and is excluded from rate base for rate-setting purposes. SJWC recognizes gain/loss on disposition of nonutility property in accordance with California Public Utilities Commission (“CPUC”) Code Section 790, whereby the net proceeds are reinvested back into property that is useful in providing water utility services to customers. CTWS and SJWTX do not have regulatory restrictions on the use of proceeds from the sale of nonutility property. There is no depreciation associated with Water Utility Services nonutility property as it is all undeveloped land. The major components of real estate investments and nonutility properties as of December 31, 2022 and 2021 are as follows: 2022 2021 Land $ 12,615 12,615 Buildings and improvements 45,418 45,017 Total real estate investments and nonutility properties $ 58,033 57,632 Depreciation on buildings and improvements for real estate investments is computed using the straight-line method over the estimated useful lives of the assets, ranging from 7 to 39 years. On October 29, 2021, SJWC sold two nonutility properties located in San Jose, California for $13,150. For the year ended December 31, 2022, SJW Group recognized the pre-tax gain on the sale of nonutility properties of $7,230, after selling expenses of $277 for one of the properties sold, and a gain of $5,442 which was deferred in 2021 pending the CPUC review. On February 15, 2022, the CPUC review was complete and SJWC recognized the deferred gain on sale of nonutility property in 2022. A former wholly owned subsidiary of SJW Group, TWA was sold to Guadalupe-Blanco River Authority (“GBRA”) in 2017. The sales agreement with GBRA included a holdback amount of $3,000 to be paid to SJW Group on June 30, 2021, subject to reduction under certain conditions. SJW Group received the holdback amount without reduction from the GBRA on June 29, 2021 and recognized a pre-tax gain on sale of $3,000. Also, on October 29, 2021, SJW Land sold undeveloped land located in San Jose, California for $2,600. SJW Group recognized a pre-tax gain on the sale of real estate investments of $927, after selling expenses of $121. Real estate investments include $58,730 and $58,330 as of December 31, 2022 and 2021, respectively, of assets that are leased or available for lease. The following schedule shows the future minimum rental payments to be received from third parties under operating leases that have remaining noncancelable lease terms in excess of one year as of December 31, 2022: Year ending December 31: Rental Revenue 2023 $ 4,423 2024 3,157 2025 3,034 2026 3,197 2027 3,180 Thereafter 1,679 Business Combinations SJW Group applies the provisions of ASC Topic 805—“Business Combinations” for the purchase accounting related to business acquisitions. Topic 805 requires SJW Group to recognize separately from goodwill the assets acquired and the liabilities assumed at the acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the assets acquired and the liabilities assumed. While SJW Group uses best available estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date, such estimates are inherently uncertain and subject to refinement. As a result, during the one year measurement period from the acquisition date, we record adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded to our Consolidated Statements of Comprehensive Income. Accounting for business combinations requires SJW Group to make significant estimates and assumptions, especially at the acquisition date, including estimates for intangible assets, contractual obligations assumed and pre-acquisition contingencies. Although SJW Group believes that the assumptions and estimates we make are reasonable and appropriate, they are based in part on historical experience and information obtained from the acquired company’s management and are inherently uncertain. Events and circumstances may occur that may affect the accuracy or validity of such assumptions, estimates or actual results. The purchase price allocation process requires management to make significant estimates and assumptions with respect to intangible assets. Although SJW Group believes the assumptions and estimates made are reasonable, they are based in part on historical experience, market conditions and information obtained from management of the acquired companies and are inherently uncertain. Examples of critical estimates in valuing certain of the intangible assets we have acquired include, but are not limited to: future expected cash flows from services; historical and expected customer attrition rates and anticipated growth in revenue from acquired customers; the expected use of the acquired assets; and discount rates. See Note 14 , “Business Combinations” for further discussion. Impairment of Long-Lived Assets and Goodwill In accordance with the requirements of Financial Accounting Standards Board (“FASB”) ASC Topic 360—“Property, Plant and Equipment,” the long-lived assets of SJW Group are reviewed for impairment when changes in circumstances or events require adjustments to the carrying values of the assets. When such changes in circumstances or events occur, the company assesses recoverability by determining whether the carrying value of such assets will be recovered through the undiscounted expected future cash flows. To the extent an impairment exists, the asset is written down to its estimated fair value with a corresponding charge to operations in the period in which the impairment is identified. Long-lived assets consist primarily of utility plant in service, goodwill, regulatory assets, real estate investments and intangible assets. SJW Group first performs a qualitative assessment to determine whether it is necessary to perform the quantitative impairment test. In assessing the qualitative factors, SJW Group considers the impact of these key factors: change in industry and competitive environment, financial performance, and other relevant Company-specific events. If SJW Group determines that as a result of the qualitative assessment it is more likely than not (> 50% likelihood) that the fair value is less than carrying amount, then a quantitative test is performed. No impairments occurred during 2022 and 2020. During the year ended December 31, 2021, SJW Group determined that an implementation project for a customer care billing system at SJWTX will no longer be pursued and accordingly wrote-off $2,211 of accumulated costs for the project that were previously recorded as construction in progress on the consolidated balance sheets. Goodwill represents the excess of the purchase price paid over the estimated fair value of the assets acquired and liabilities assumed in the acquisition of a business. Goodwill is not amortized but is tested for impairment annually on October 1st or more frequently if an event occurs or circumstances change that would more likely than not, reduce the fair value of a reporting unit below its carrying amount. SJW Group first performs a qualitative assessment to determine whether it is necessary to perform the quantitative impairment test. In assessing the qualitative factors, SJW Group considers the impact of these key factors: change in industry and competitive environment, financial performance, macroeconomic conditions, and other relevant Company-specific events. If SJW Group determines that as a result of the qualitative assessment it is more likely than not (> 50% likelihood) that the fair value is less than carrying amount, then a quantitative test is performed. SJW Group’s goodwill is primarily associated with the recent merger with CTWS in 2019. As of October 1, 2021, SJW Group performed a qualitative assessment and found no indicators of impairment and therefore did not perform the quantitative impairment test. No goodwill impairments occurred during 2022, 2021 or 2020. Cash and Cash Equivalents Cash and cash equivalents primarily consist of cash on deposit with banks with maturities of three months or less from the date of purchase. Restricted funds consist of proceeds from state revolving fund bond issuances to Maine Water of $4,000 on December 23, 2020, for capital expenditures. Proceeds were held by a trustee for the bonds and released when the funding conditions are met. As of December 31, 2021, $2,789 of the proceeds from the December 23, 2020, bond were released by the trustee, and a balance of $1,211 remains. Financial Instruments and Investments The following instruments are not measured at fair value on the company’s consolidated balance sheets but require disclosure of fair values: cash and cash equivalents, accounts receivable and accounts payable. The estimated fair value of such instruments approximates their carrying value as reported on the 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. 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 long-term debt is discussed in Note 6 , “Long-Term Debt” and pension plan assets in Note 11 , “Benefit Plans”. SJW Group has investments in company owned life insurance which are valued at cash surrender value of the policies as reported by the insurer. The value of these contracts is based principally on a referenced pool of investment funds that actively redeem shares, are observable and measurable, and are presented in “Other investments” on SJW Group’s Consolidated Balance Sheets. As of December 31, 2022 and 2021, the value of the company owned life insurance was $7,342 and $8,026, respectively, of which $3,420 and $4,191, respectively, was related to assets to fund CTWS’ supplemental retirement plan agreements. See discussion on pension plans in Note 11 , “Benefit Plans”. Income Taxes Income taxes are accounted for using the asset and liability method. Deferred tax assets and liabilities are recognized for the effect of temporary differences between financial and tax reporting. Deferred tax assets and liabilities are measured using current tax rates in effect. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. To the extent permitted by the regulators, investment tax credits resulting from utility plant additions are deferred and amortized over the estimated useful lives of the related property. Advances for Construction and Contributions in Aid of Construction In California, advances for construction received after 1981 are primarily refunded ratably over 40 years. In Connecticut and Maine, advances for construction are refunded as services are connected to the main, over periods not exceeding 15 years and in Texas advances for construction are non-refundable. Estimated refunds for the next five years and thereafter are shown below: Estimated Refunds 2023 $ 3,372 2024 3,332 2025 3,135 2026 2,931 2027 2,749 Thereafter 47,370 As of December 31, 2022, advances for construction were $137,696 of which $46,380 was related to non-refundable advances for construction and $28,427 was related to advances which are refunded based on service connections made. As of December 31, 2022 and 2021, the fair value of the advances for construction refunded ratably over 40 years is $44,715 and $51,067, respectively. Contributions in aid of construction represent funds received from developers that are not refundable under applicable regulations. Depreciation applicable to utility plant constructed with these contributions is charged to contributions in aid of construction. Customer advances and contributions in aid of construction received subsequent to 1986 and prior to June 12, 1996, generally must be included in federal taxable income, except for CTWS. Taxes paid relating to advances and contributions are recorded as deferred tax assets for financial reporting purposes and are amortized over 40 years for advances and over the tax depreciable life of the related asset for contributions. Receipts subsequent to June 12, 1996, are generally exempt from federal taxable income, unless specifically prescribed under treasury regulations, including CTWS. Advances and contributions received subsequent to 1991 and prior to 1997 are included in state taxable income, except for CTWS. Asset Retirement Obligation SJW Group’s asset retirement obligation is recorded as a liability included in other non-current liabilities. It reflects principally the retirement costs of wells and other anticipated clean-up costs, which by law, must be remediated upon retirement. Retirement costs have historically been recovered through rates at the time of retirement. As a result, a regulatory asset is also recorded. As of December 31, 2022 and 2021, the asset retirement obligation is as follows: 2022 2021 Estimated future retirement costs $ 4,426 4,511 Discount rate 6 % 6 % Retirement obligation, present value $ 920 925 Revenue Management has determined that the company has principally five categories of revenues. The first category is recognized in accordance with ASC Topic 606—“Revenue from Contracts with Customers” and represents metered revenue of Water Utility Services which includes billings to customers based on meter readings plus an estimate of water used between the customers’ last meter reading and the end of the accounting period. SJW Group satisfies its performance obligation upon delivery of water to the customer at which time the customer consumes the benefits provided by the company. The customer is typically billed on a quarterly or bi-monthly basis after water delivery has occurred. The customer is charged both a service charge which is based upon meter size and covers a portion of the fixed costs of furnishing water to the customer and a consumption charge based on actual water usage. Unbilled revenue from the last meter reading date to the end of the accounting period is estimated based on the most recent usage patterns, production records and the effective tariff rates. As the company has the right to bill for services that it has provided, SJW Group estimates the dollar value of deliveries during the unbilled period and recognizes the associated revenue. Actual results could differ from those estimates, which may result in an adjustment to revenue when billed in a subsequent period. The second category is recognized in accordance with ASC Topic 980-605-25—“Alternative Revenue Programs”. Under Programs established by the CPUC and Public Utilities Regulatory Authority of Connecticut (“PURA”), allowing for automatic adjustment of future rates, the company recognizes revenue when it is objectively determinable, probable of recovery and expected to be collected within 24 months of the year-end in which the revenue is recognized. A reserve, based on an estimate of actual usage over the recovery period, is recorded for amounts SJW Group estimates will not be collected within the 24-month period. SJW Group’s alternative revenue programs include SJWC’s Water Conservation Memorandum Account (“WCMA”) and CTWS’s Water Rate Adjustment mechanism (“WRA”). • The WCMA allows SJWC to track lost revenue, net of related water costs, associated with reduced sales due to water conservation and associated calls for water use reductions. SJWC records the lost revenue captured in the WCMA balancing accounts. In 2021, with the declaration of a drought emergency and conservation mandates in California by Governor Gavin Newsom and Santa Clara Valley Water District (“Valley Water”), SJWC obtained approval to reestablish a WCMA effective July 20, 2021. For the year ended December 31, 2022 and 2021, SJWC recognized $4,041 and $3,243, respectively, in lost revenues accumulated in the WCMA. Effective on November 11, 2022, the CPUC approved the net refund of the overcollected drought surcharges of $23,753 and lost revenues in WCMA of $3,279 in Advice Letter No. 582. • The WRA allows Connecticut Water to mitigate risk associated with changes in demand. The WRA is used to reconcile actual water demands with the demands projected in the most recent general rate case and allows companies to implement a surcharge or surcredit as necessary to recover the revenues approved in the general rate case. The WRA allows the company to defer, as a regulatory asset or liability, the amount by which actual revenues deviate from the revenues allowed in the most recent general rate proceedings. The third and fourth category represents the impact of other balancing and memorandum accounts and other regulatory mechanisms that are accounted for under FASB ASC Topic 980—“Regulated Operations”. 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. The last category, rental income, represents lease rental income. Tenants pay monthly in accordance with lease agreements and SJW Group recognizes the income ratably over the lease term as this is the most representative of the pattern in which the benefit is expected to be derived from SJW Group’s underlying asset. The major streams of revenue for SJW Group are as follows: 2022 2021 2020 Revenue from contracts with customers $ 586,918 559,568 549,270 Alternative revenue programs, net (1,312) 5,304 (493) Other balancing and memorandum accounts, net 30,179 5,138 11,856 Other regulatory mechanisms, net (692) (1,703) (1,639) Rental income 5,605 5,379 5,532 $ 620,698 573,686 564,526 Revenue also includes a surcharge collected from regulated customers that is paid to the CPUC. This surcharge is recorded both in operating revenues and administrative and general expenses. For the years ended December 31, 2022, 2021 and 2020, the surcharge was $6,121, $5,691 and $4,911, respectively. Share-Based Compensation SJW Group calculates the fair value of service-based and performance-based restricted stock awards based on the grant date fair value of the company’s stock price reduced by the present value of the dividends expected to be declared on outstanding shares. SJW Group utilizes the Monte Carlo valuation model, which requires the use of subjective assumptions, to compute the fair value of market-vesting restricted stock units. The compensation cost for service-based restricted stock awards are charged to income on a straight-line basis over the requisite service period, which is the vesting period. For performance-based stock awards, compensation expense is charged to income on a straight-line basis over the requisite service period based on expected attainment of performance targets. Changes in the estimates of the expected attainment of performance targets will result in a change in the number of shares that are expected to vest which may cause a cumulative catch up for the amount of share-based compensation expense during each reporting period in which such estimates are altered. Forfeitures are accounted for as they occur. 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 year. Diluted earnings per share is calculated using income available to common stockholders divided by the weighted average number of shares of common stock including both shares outstanding and shares potentially issuable in connection with deferred restricted common stock awards under SJW Group’s Long-Term Incentive Plan and shares potentially issuable under the Employee Stock Purchase Plans. Restricted common stock units of 25,127, 16,347 and 22,396 as of December 31, 2022, 2021 and 2020, respectively, were excluded from the dilutive earnings per share calculation as their effect would have been anti-dilutive.

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2022
Regulated Operations [Abstract]
Regulatory Matters	Regulatory Matters Regulation Water Utility Services are subject to rate regulation based on cost recovery and meets the criteria of accounting guidance for rate-regulated operations, which considers the timing of the recognition of certain revenues and expenses. SJW Group’s consolidated financial statements reflect the effects of the rate-making process. The rate-making process is intended to provide revenues sufficient to recover normal operating expenses, provide funds for replacement of water infrastructure and produce a fair and reasonable return on stockholder common equity. Regulatory Assets, Net Water Utility Services recognizes regulatory assets and liabilities for amounts that are deemed probable of recovery from, or refund to, customers. Determining probability requires significant judgement by management and includes assessing evidence that may exist prior to regulatory authorization, including regulatory rules and decisions, historical ratemaking practices, and other facts and circumstances that would indicate that recovery or refund is probable. If the utility determines that it is no longer probable that regulatory assets would be recovered or reflected in future rates, or if the utility ceased to be subject to rate regulation, the regulatory assets would be charged against income in the period in which that determination was made. If regulatory accounting did not apply, the utility’s future financial results could become more volatile as compared to historical financial results due to the differences in the timing of expense or revenue recognition. The company adjusts the related asset and liabilities for these items through its regulatory asset and liability accounts at year-end, except for certain postretirement benefit costs and balancing and memorandum accounts which are adjusted monthly. Rate-regulated enterprises are required to charge a regulatory asset to earnings if and when it is determined that the asset is no longer probable of recovery. SJW Group continually evaluates the recoverability of regulatory assets by assessing whether the amortization of the balance over the remaining life can be recovered through expected and undiscounted future cash flows. SJW Group’s net regulatory assets not earning a return primarily included postretirement pensions and other medical benefits unfunded amounts, and business combinations debt premium, net. The total amount of net regulatory assets not earning a return at December 31, 2022 and 2021, either by interest on the regulatory asset/liability or as a component of rate base at the allowed rate of return was $52,066 and $84,887, respectively. Regulatory assets, net are comprised of the following as of December 31: 2022 2021 Regulatory assets: Income tax temporary differences, net (a) $ 43,434 22,420 Postretirement pensions and other medical benefits 31,493 62,197 Business combinations debt premium 17,396 19,937 Balancing and memorandum accounts, net 45,769 38,334 WRA (b) (4,488) 2,588 Other, net (c) 9,739 9,145 Total regulatory assets, net 143,343 154,621 Less: current regulatory asset, net 16,068 2,629 Total regulatory assets, net, less current portion $ 127,275 151,992 ___________________________________ (a) The company expects to recover regulatory assets related to plant depreciation income tax temporary differences over the average lives of the plant assets of between 5 to 75 years. (b) WRA is a Connecticut Water decoupling mechanism that qualifies as an alternative revenue program. It is used to reconcile actual water demands with the demands projected in the most recent general rate case and allows companies to implement a surcharge or surcredit as necessary to recover the revenues approved in the general rate case. (c) Other, net includes other regulatory mechanisms, accrued benefits for vacation, and asset retirement obligations that have not yet been passed through in rates. Balancing and Memorandum Accounts In California, the CPUC has established a balancing account mechanism for the purpose of tracking the under-collection or over-collection associated with expense changes and the revenue authorized by the CPUC to offset those expense changes. 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. 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% of authorized revenue, whichever occurs first. As of December 31, 2022, 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 $655. On October 11, 2022, the CPUC issued General Rate Case Decision No. 22-10-005, which approved a recovery of $18,174 in balancing and memorandum accounts from customers. SJWC met the recognition requirements for certain of its balancing and memorandum accounts and certain amounts subject to balancing and memorandum accounts and recorded regulatory assets, net, as follows: For the year ended December 31, 2022 Beginning Balance Regulatory Asset Refunds (Collections) Ending Revenue accounts: Monterey Water Revenue Adjustment Mechanism (“MWRAM”) $ 16,866 6,089 (12,091) 10,864 WCMA (a) 3,534 4,041 (12,614) (5,039) Cost of capital memorandum accounts (1,563) (28) 1,416 (175) 2022 GRC interim memorandum account — 20,650 — 20,650 All others (386) 2,034 795 2,443 Total revenue accounts 18,451 32,786 (22,494) 28,743 Cost-recovery accounts: Water supply costs 10,545 3,830 (4,502) 9,873 Pension 4,941 (249) (1,857) 2,835 PRVMA (b) 707 9 (365) 351 CEMA (c) 3,245 240 — 3,485 All others 445 1,830 (1,793) 482 Total cost-recovery accounts 19,883 5,660 (8,517) 17,026 Total $ 38,334 38,446 (31,011) 45,769 For the year ended December 31, 2021 Beginning Balance Regulatory Asset Refunds (Collections) Ending Revenue accounts: MWRAM $ 12,077 4,788 1 16,866 WCMA (a) 666 3,243 (375) 3,534 Cost of capital memorandum accounts (1,561) (2) — (1,563) All others (1,139) 750 3 (386) Total revenue accounts 10,043 8,779 (371) 18,451 Cost-recovery accounts: Water supply costs 8,123 2,421 1 10,545 Pension 3,478 1,464 (1) 4,941 PRVMA (b) 1,108 1 (402) 707 CEMA (c) 2,266 979 — 3,245 All others 445 — — 445 Total cost-recovery accounts 15,420 4,865 (402) 19,883 Total $ 25,463 13,644 (773) 38,334 ___________________________________ (a) In 2021, with the declaration of a drought emergency and conservation mandates in California by Governor Gavin Newsom and Valley Water, SJWC obtained approval to reestablish a WCMA effective July 20, 2021. Drought surcharges collected are used to offset the revenue losses tracked in the WCMA. For the year ended December 31, 2022 and 2021, SJWC recognized $4,041 and $3,243, respectively, in lost revenues accumulated in the WCMA. Effective on November 11, 2022, the CPUC approved the refund of the net WCMA balance of $20,474 to customers. (b) On August 27, 2020, the Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”) costs of $1,219 were approved for recovery by the CPUC. (c) On March 4, 2020, the California Governor declared a State of Emergency related to COVID-19. In response, the CPUC ordered its regulated water utilities to implement emergency customer protections in accordance with the Company’s Disaster Relief Customer Protections and Outreach Plan, including waiving reconnection deposits, offering payment arrangements, suspending water service disconnections due to non-payment and requiring water utilities to develop a transition plan regarding shutoffs and terminations with customers once the moratorium ends. The customer

Capitalization

Capitalization	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Capitalization	Capitalization SJW Group is authorized to issue 70,000,000 shares of common stock of $0.001 par value per share. At December 31, 2022 and 2021, 30,801,912 and 30,181,348, respectively, shares of common stock were issued and outstanding. As of December 31, 2022 and 2021, 1,000,000 shares of preferred stock of $0.001 par value per share were authorized for SJW Group. At December 31, 2022 and 2021, no shares of preferred stock were issued or outstanding. On November 17, 2021, SJW Group entered into an equity distribution agreement (the “Equity Distribution Agreement”) with J.P. Morgan Securities LLC, Janney Montgomery Scott LLC, RBC Capital Markets, LLC and Wells Fargo Securities, LLC, pursuant to which the Company may offer and sell shares of its common stock, $0.001 par value per share, from time to time in “at-the-market” offerings, having an aggregate gross sales price of up to $100,000. For the twelve months ended December 31, 2022, SJW Group issued and sold a total of 529,736 shares of common stock with a weighted average price of $75.49 per share and received approximately $39,179 in net proceeds under the Equity Distribution Agreement. Since the inception of the Equity Distribution Agreement, SJW Group has issued and sold 884,851 shares of common stock with a weighted average price of $73.44 for a total net proceeds of $63,432 and has a remaining $35,012 under the Equity Distribution Agreement to issue into shares. On March 8, 2021, SJW Group entered into an underwriting agreement with J.P. Morgan Securities LLC, as the representative of the several underwriters named therein (the “Underwriters”), which provided for the issuance and sale by SJW Group to the Underwriters 1,030,000 shares of common stock, par value $0.001 per share, in an underwritten public offering (the “Offering”). The shares in the Offering were sold at a public offering price of $59.00 per share. SJW Group also granted the Underwriters an option to purchase up to 154,500 additional shares of common stock, which was exercised in full. The Offering closed on March 11, 2021, and the offering of option shares closed on March 16, 2021. SJW Group received net proceeds of approximately $66,775 from the Offering and the sale of option shares, after deducting the underwriting discounts and commissions and offering expenses.

Lines of Credit

Lines of Credit	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Lines of Credit	Lines of Credit SJW Group and its subsidiaries have unsecured line of credit agreements where borrowings are used to refinance existing debt, for working capital, and for general corporate purposes. A summary of the line of agreements as of December 31, 2022 and 2021 are as follows: 2022 2021 Maturity Date Line Limit Amounts Outstanding Unused Portion Amounts Outstanding Syndicated credit agreement: August 2, 2027 SJW Group $ 50,000 — 50,000 — SJWC 140,000 95,000 45,000 — CTWS 90,000 20,000 70,000 — SJWTX 20,000 — 20,000 — Total syndicated credit agreement 300,000 115,000 185,000 — CTWS credit agreement December 14, 2023 10,000 4,578 5,422 22,996 CTWS credit agreement May 15, 2025 40,000 40,000 — 40,000 $ 350,000 159,578 190,422 62,996 On August 2, 2022, SJW Group, SJWC, SJWTX, and CTWS entered into a $300,000 credit agreement (the “Credit Agreement”) with JPMorgan Chase Bank, N.A., as Administrative Agent (“JP Morgan”), Wells Fargo Bank, National Association, as Documentation Agent, and a syndicate of banks. Proceeds of borrowings under the Credit Agreement will be used for refinancing existing debt, working capital, and general corporate purposes. The Credit Agreement has a maturity date of August 2, 2027. Under the terms of the Credit Agreement, each of SJW Group, SJWC, SJWTX, and CTWS is a borrower with several and not joint liability. Each borrower has an initial borrowing entitlement, or sublimit, which can be periodically adjusted from time to time as set forth in the Credit Agreement. The initial sublimit of each borrower is as presented in the table above. Borrowings under the Credit Agreement bear interest at either the Alternative Base Rate (as defined in the Credit Agreement and hereinafter referred to as “ABR”) or the Adjusted Term Secured Overnight Financing Rate (as defined in the Credit Agreement and hereinafter referred to as “SOFR”). ABR borrowings (which are borrowings bearing interest at a rate determined by reference to ABR) will bear interest at a rate per annum equal to ABR plus the applicable rate. SOFR borrowings (which are borrowings bearing interest at a rate determined by reference to SOFR) will bear interest at a rate per annum equal to SOFR plus the applicable rate. The applicable rate and pricing is variable depending on credit ratings of the borrower. The Credit Agreement contains customary representations, warranties and events of default, as well as certain restrictive covenants customary for facilities of this type, including restrictions on indebtedness, liens, asset sales, and fundamental changes. The Credit Agreement also includes a financial covenant that requires each of the borrowers to maintain its funded debt to capitalization ratio at or below 70%. This Credit Agreement replaces the existing $140,000 credit agreement, dated April 23, 2021, between SJWC and JP Morgan and the existing $5,000 credit agreement, dated April 23, 2021, between SJWTX and JP Morgan, with SJW Group as guarantor, both of which were terminated upon entering into the Credit Agreement and were set to mature on December 31, 2023. In addition, on August 2, 2022, CTWS and Citizens Bank, National Association, entered into a fourth modification to the amended and restated revolving credit facility, dated December 18, 2019, as amended, pursuant to which the credit commitment was reduced from $75,000 to $10,000. On October 31, 2022, CTWS and Citizens Bank, National Association, entered into a fifth modification to the amended and restated revolving credit facility to update the interest rate from London Interbank Offered Rate (“LIBOR”) plus the applicable rate to SOFR plus the applicable rate. On February 6, 2023, CTWS modified its existing $40,000 credit agreement with CoBank to update the interest rate from LIBOR plus the applicable rate to SOFR plus the applicable rate. On February 6, 2023, CTWS entered into a third amendment to the amended and restated promissory note and supplement with CoBank to update the one of the stated terms regarding one of interest rate options from LIBOR plus the applicable rate to SOFR plus the applicable rate. CTWS previously locked the interest rate under this agreement such that this amendment has no impact. Cost of borrowing on the lines of credit averaged 3.41% and 1.32% as of December 31, 2022 and 2021, respectively. All of SJW Group’s and subsidiaries lines of credit contain 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 lines of credit also include certain customary financial covenants such as a funded debt to capitalization ratio and a minimum interest coverage ratio. As of December 31, 2022, SJW Group and its subsidiaries were in compliance with all covenants on the lines of credit.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt as of December 31 was as follows: Description Rate Maturity 2022 2021 SJW Group Senior notes (a) 2.47% - 3.53% 2029 - 2039 $ 560,000 560,000 SJWC: Senior notes (a) 3.00% - 7.37% 2024 - 2051 400,000 420,000 California Pollution Control Financing Authority Revenue Bond 4.75% 2046 70,000 120,000 Total SJWC 470,000 540,000 CTWS bank term loans 4.09%, 4.15% 2027, 2037 18,444 20,351 Connecticut Water: Connecticut Innovations Revenue Bonds, variable rate 2028 - 2029 22,050 22,050 Senior notes (a) 3.07% - 4.71% 2037 - 2052 195,000 170,000 Bank term loans 4.04% - 4.75% 2028 - 2036 96,295 111,090 Total Connecticut Water 313,345 303,140 SJWTX: Senior note (a) 6.27% 2036 15,000 15,000 Bank term loans 4.01% - 5.54% 2041, 2052 45,000 30,000 Total SJWTX 60,000 45,000 Maine Water: State revolving fund loans 0.00% - 2.23% 2023 - 2048 15,699 17,264 Other First Mortgage Bond 8.95% 2024 1,800 2,700 Bank term loans 3.89% - 5.51% 2024 - 2043 49,500 34,500 Total Maine Water 66,999 54,464 Total debt 1,488,788 1,522,955 Unamortized debt premium, net (b) 17,396 19,937 Unamortized debt issuance costs (9,859) (10,851) Current portion (4,360) (39,106) Total long-term debt, less current portion $ 1,491,965 1,492,935 ___________________________________ (a) Senior notes held by institutional investors are unsecured obligations of SJW Group, SJWC, Connecticut Water, SJWTX and Maine Water and require interest-only payments until maturity. To minimize issuance costs, the companies’ debt has primarily been placed privately. (b) Consists of fair value adjustments recognized through purchase accounting for the completed merger with CTWS on October 9, 2019. The following is a table of the consolidated company’s schedule of principal payments: Year 2023 $ 4,360 2024 48,983 2025 3,648 2026 23,303 2027 2,299 Thereafter 1,406,195 The estimated fair value of long-term debt as of December 31, 2022 and 2021 was approximately $1,294,354 and $1,651,825, 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 fair value of long-term debt would be categorized as Level 2 of the fair value hierarchy. SJWC On July 14, 2022, SJWC entered into a note purchase agreement with certain affiliates of New York Life Insurance, Metropolitan Life Insurance, Northwestern Mutual Life Insurance, and John Hancock Life Insurance (collectively the “Purchasers”), pursuant to which the company will sell an aggregate principal amount of $70,000 of its 4.85% Senior Notes, Series P (“Series P Notes”) to the Purchasers. The Series P Notes are unsecured obligations of SJWC and are due on February 1, 2053. Interest is payable semi-annually in arrears on February 1st and August 1st of each year. The note purchase agreement contains customary affirmative and negative covenants for as long as the Series P Notes are outstanding. The Series P Notes are also subject to customary events of default. The closing of the note purchase agreement occurred on January 25, 2023. Connecticut Water On June 28, 2022, Connecticut Water entered into a note purchase agreement with certain affiliates of New York Life Insurance Company, pursuant to which Connecticut Water sold an aggregate principal amount of $25,000 of its 4.71% Senior Notes, Series 2022, due 2052. The closing of the note purchase agreement occurred on December 14, 2022. The Series 2022 Notes are unsecured obligations of Connecticut Water. Interest is payable semi-annually in arrears on June 15th and December 15th of each year. SJWTX On October 31, 2022, SJWTX entered into a credit with a commercial bank, pursuant to an existing master loan agreement under which the commercial bank issued SJWTX a promissory note on the same date with an aggregate principal amount of $15,000 at a fixed interest rate of 5.54% due on May 30, 2052. The notes are unsecured obligations of SJWTX. Interest is payable quarterly in arrears on the 20th day of January, April, July and October of each year. Maine Water On April 6, 2022, Maine Water entered into a credit agreement with a commercial bank, pursuant to an existing master loan agreement under which the commercial bank issued Maine Water a promissory note on the same date with an aggregate principal amount of $15,000 at a fixed interest rate of 4.54%, due May 31, 2042. The notes are unsecured obligations of Maine Water. Interest is payable quarterly in arrears on the 20th day of January, April, July and October of each year. Proceeds from the borrowing were received on May 13, 2022. Financial Covenants The debt and credit agreements of SJW Group and its subsidiaries contain various financial and other covenants. Non-compliance with these covenants could result in accelerated due dates and termination of the agreements. In addition, the credit agreements contain customary representations and warranties and subject to customary events of default, which may result in outstanding notes becoming immediately due and payable. As of December 31, 2022, SJW Group and its subsidiaries were in compliance with all covenants related to its long-term debt agreements.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The components of income tax expense were: 2022 2021 2020 Current: Federal $ 8,570 8,587 11,349 State 3,170 2,633 2,528 Deferred: Federal (3,223) (3,811) (8,073) State (21) 960 2,576 $ 8,496 8,369 8,380 The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $82,324, $68,847 and $69,895 in 2022, 2021 and 2020, respectively: 2022 2021 2020 Income tax at federal statutory rate $ 17,288 14,458 14,678 Increase (decrease) in taxes attributable to: State taxes, net of federal income tax benefit 5,328 4,572 4,142 Uncertain tax positions 1,483 1,678 1,351 Property flow-through (13,091) (8,573) (9,215) Capitalized merger costs — — (296) Reversal of excess deferred taxes recognized in regulatory liability (3,885) (3,295) (2,912) Pension flow-through 27 429 92 Stock-based compensation (297) (331) (333) Other items, net 1,643 (569) 873 $ 8,496 8,369 8,380 The components of the net deferred tax liability as of December 31 was as follows: 2022 2021 Deferred tax assets: Advances and contributions $ 25,462 24,584 Unamortized investment tax credit 575 599 Pensions, postretirement benefits and stock-based compensation 23,161 32,396 Debt premium, net 4,868 5,579 California franchise tax 640 514 Deferred revenue 1,444 — Other 6,627 8,128 Total deferred tax assets 62,777 71,800 Deferred tax liabilities: Utility plant 229,500 216,497 Pension and postretirement 17,709 24,779 Deferred gain and other-property 5,982 5,901 Regulatory asset - business combinations debt premium, net 4,868 5,579 Intangibles 2,943 3,193 Deferred revenue — 773 Regulatory asset - income tax temporary differences, net 12,849 6,867 Section 481(a) adjustments 1,573 3,111 Other 5,508 5,551 Total deferred tax liabilities 280,932 272,251 Net deferred tax liabilities $ 218,155 200,451 Management evaluates the realizability of deferred tax assets based on all available evidence, both positive and negative. The realization of deferred tax assets is dependent on our ability to generate sufficient future taxable income during periods in which the deferred tax assets are expected to reverse. Based on all available evidence, management believes it is more likely than not that SJW Group will realize the benefits of its deferred tax assets. Accordingly, the valuation allowance relating to deferred tax assets acquired from CTWS was released in 2020 through purchase accounting adjustments made within the measurement period. Net operating loss carryforwards expire beginning in 2032 and ending in 2039. As of December 31, 2022, the estimated amount of net operating loss carryforwards available to offset future taxable income for Connecticut purposes is $22,966. The estimated state tax credit carryforwards are $694 which will expire beginning in 2023 and ending in 2040. The change in the net deferred tax liabilities of $17,704 in 2022 included other non-cash items primarily consisting of regulatory assets and liabilities relating to income tax temporary differences. The total amount of unrecognized tax benefits, before the impact of deductions for state taxes, excluding interest and penalties was $9,004 and $7,961 as of December 31, 2022 and 2021, respectively. The amount of tax benefits, net of any federal benefits for state taxes that would impact the effective rate, if recognized, is approximately $8,262 and $7,009 as of December 31, 2022 and 2021, respectively. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: 2022 2021 2020 Balance at beginning of year $ 7,961 6,468 3,834 Increase related to tax positions taken during the current year 1,549 1,376 1,104 Increase related to tax positions taken during a prior year — 117 1,530 Reductions related to statute expiration (284) — — Reductions related to tax positions taken in a prior year (222) — — Balance at end of year $ 9,004 7,961 6,468 The increase in gross unrecognized tax benefits in 2022 was primarily due to the uncertain tax position relating to repairs tax deductions. SJW Group’s policy is to classify interest and penalties associated with unrecognized tax benefits, if any, in tax expense. Accrued interest expense, net of the benefit of tax deductions which would be available on the payment of such interest, is approximately $606 as of December 31, 2022. SJW Group has not accrued any penalties for unrecognized tax benefits. The amount of interest recognized in 2022 was an increase to expense of $230. SJW Group currently does not expect uncertain tax positions to change significantly over the next 12 months, except in the case of lapse of the statute of limitations. SJW Group files U.S. federal income tax returns and income tax returns in various states and is subject to ordinary statute of limitation of three years for federal and three or four years for different state returns. However, due to tax attribute carryforwards, SJW Group is subject to examination for tax years 2009 forward for federal and 2012 forward for state returns of CTWS and its subsidiaries. The statute of limitation for SJW Group returns is closed for these extended years and remains open for 2019 and forward for federal and 2018 or 2019 and forward for different states.

Utility Plant Intangible Assets

Utility Plant Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Utility Plant Intangible Assets	Utility Plant Intangible Assets Intangible assets consist of a concession fee paid to the City of Cupertino of $6,800 for operating the City of Cupertino municipal water system, $13,400 related to the purchase premium for customer relationships and other intangibles of $15,759 as of December 31, 2022. Other intangibles primarily consist of $4,304 which was paid for service area and water rights by SJWTX, $5,984 for infrastructure related to the Cupertino service concession arrangement, $1,400 for customer relationships and $1,040 incurred in conjunction with Valley Water water contracts related to the operation of SJWC. All intangible assets are recorded at cost and are primarily being amortized using the straight-line method over the legal or estimated economic life of the assets ranging from 5 to 70 years. Amortization expense for the intangible assets was $3,869, $1,553 and $1,401 for the years ended December 31, 2022, 2021 and 2020, respectively. Amortization expense for 2023 through 2027 and thereafter is anticipated to be $1,518 per year. The costs of intangible assets as of December 31, 2022 and 2021 are as follows: 2022 2021 Concession fees $ 6,800 6,800 Purchase premium customer relationships 13,400 13,400 Other intangibles 15,759 16,076 Intangible assets 35,959 36,276 Less: Accumulated amortization Concession fees 6,693 6,596 Purchase premium customer relationships 2,881 1,988 Other intangibles 10,018 7,042 Net intangible assets $ 16,367 20,650

Commitments

Commitments	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments	Commitments SJWC purchases water from Valley Water under terms of a master contract expiring in 2051. Delivery schedules for purchased water are based on a contract year beginning July 1, and are negotiated every three years under terms of the master contract with Valley Water. For the years ended December 31, 2022, 2021 and 2020, SJWC purchased from Valley Water 18,183 million gallons ($96,793), 19,365 million gallons ($91,938) and 21,269 million gallons ($96,212), respectively, of contract water. On June 16, 2022, the Valley Water Board of Directors approved treated water deliveries reflecting the contractual delivery schedule reduced by 23% through June 30, 2023. Effective February 1, 2022, the treated water contract delivery schedule increased by 10%. Based on current prices and estimated deliveries, SJWC is committed to purchase from Valley Water a minimum of 90% of the reduced delivery schedule, or 18,864 million gallons ($106,463) of water at the current contract water rate of $5.6 per million gallons for the year ending December 31, 2023. Additionally, SJWC purchases non-contract water from Valley Water on an “as needed” basis if the water supply is available. In 1997, SJWC entered into a 25-year contract agreement, as amended, with the City of Cupertino to operate the City’s municipal water system. SJWC paid a one-time, upfront concession fee of $6,800 to the City of Cupertino and an incremental up-front payment of $5,000 to be used by the City of Cupertino for capital improvements. On February 25, 2022, SJWC received a letter from the City of Cupertino exercising their option to extend the term of the lease an additional two years through October, 1, 2024. SJWC paid an additional $1,600 concession fee for the extension period. The total fees paid for the agreement is being amortized over the contract term including the extension period. Connecticut Water has an agreement with the South Central Connecticut Regional Water Authority (“RWA”) to purchase water from RWA. The agreement was signed in April 2006 and became effective upon the receipt of all regulatory approvals in 2008 and will remain in effect for a minimum of fifty years upon becoming effective. Connecticut Water will pay RWA $75 per year as part of a capacity agreement, for a total of 14 years, starting on the effective date of the agreement, which ended in 2022. In addition, Connecticut Water is able, but under no obligation, to purchase up to one million gallons of water per day at the then current wholesale rates per the agreement, $2.6 per million gallons as of December 31, 2021. Connecticut Water has an agreement with The Metropolitan District (“MDC”) to purchase water from MDC to serve the Unionville system. The agreement became effective on October 6, 2000 and has a term of fifty years beginning May 19, 2003, the date the water supply facilities related to the agreement were placed in service. Connecticut Water agrees to purchase 283 million gallons of water annually from MDC. The rate charged by the MDC at December 31, 2022 was $4.09 per hundred cubic feet. SJWTX has long-term contracts with the GBRA. The terms of the agreements expire in 2037, 2040, 2044 and 2050, respectively. The agreements, which are take-or-pay contracts, provide SJWTX with 7,650 acre-feet per year of water supply from Canyon Lake. The water rate may be adjusted by GBRA at any time, provided they give SJWTX a 60-day written notice on the proposed adjustment. SJWTX also has raw water supply agreements with the Lower Colorado River Authority and West Travis Public Utility Agency expiring in 2059 and 2046, respectively, to provide for 350 acre-feet of water per year from Lake Austin and the Colorado River, respectively, at prices that may be adjusted periodically by the agencies. Maine Water has an agreement with the Kennebec Water District for potable water service. The agreement has been in place for 20 years and was extended on November 7, 2020 for a new term of up to 20 years. Maine Water guarantees a minimum consumption of 50 million gallons of water annually. Water sales to Maine Water are billed at a wholesale discount of $0.20 per hundred cubic feet of water below Kennebec Water District's tariffed rates. The current tariff rate wa s $1.51 per hundred cubic feet as of December 31, 2022.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Contingencies	ContingenciesSJW Group and its subsidiaries are 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.

Benefit Plans

Benefit Plans	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Benefit Plans	Benefit Plans Pension Plans SJW Group maintains noncontributory defined benefit pension plans for its eligible employees. 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. 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. Interest is credited based on the annual yield on 30-year Treasury bonds as of October for the preceding plan year with a minimum annual rate of 3.25% and a maximum annual rate of 6.00%. For the year ended December 31, 2022, interest credits assumption was 3.25%. 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. 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. The pension plans are administered by their respective committees where the investment strategy of the investments of the various pension and post-retirement benefit plans are reviewed and approved to achieve the goals of income generation and long-term capital preservation. SJW Group engages third-party investment managers to assist with, among other things, asset allocation strategy, investment policy advice, performance monitoring, and investment manager due diligence. Individual investment decisions have been delegated by the pension plan committees to the investment managers who are also monitored by an investment consultant. Investment managers are not permitted to invest outside of the asset class or strategy under the pension plans’ investment guidelines. The committees ensure that the plans establish a target mix that is expected to achieve its investment objectives, by assuring a broad diversification of investment assets among investment types, while minimizing volatility of the target asset mix, unless market conditions make such a change appropriate to reduce risk. The pension plans require a minimum portion of plan assets to be allocated to fixed income securities and provide guidelines and restrictions on equity investments for the assets. Plan assets are marked to market at each measurement date, resulting in unrealized actuarial gains or losses. Unrealized actuarial gains and losses on pension assets are amortized over the expected future working lifetime of participants for actuarial expense calculation purposes. Market gains in 2021 decreased pension expense by approximately $2,979 in 2022 and market gains in 2020 decreased pension expense by approximately $2,442 in 2021. For the year ended December 31, 2022, the net actuarial gain of the benefit obligation was related primarily a gain from changes of discount rate of $116,372, a $12,422 loss from pension data changes, and a gain from mortality changes of $4. Generally, it is expected of the investment managers that the performance of the assets held in the pension plans, computed on a total annual rate of return basis, should meet or exceed specific performance standards over a three three SJW Group calculates the market-related value of defined benefit pension plan assets, which is defined under FASB ASC Topic 715—“Compensation—Retirement Benefits” as a balance used to calculate the expected return on plan assets, using fair value. The fair value is based on quoted prices in active markets for identical assets and significant observable inputs. Senior management hired before March 31, 2008 for SJWC and January 1, 2009 for CTWS are eligible to receive additional retirement benefits under the supplemental executive retirement plans and retirement contracts (collectively, “SERP”). 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 ("Cash Balance Executive Supplemental Retirement Plan"). Both of the plans are non-qualified plans in which only senior management and other designated members of management may participate. The annual cost of the plans has been included in the determination of the net periodic benefit cost shown below. The SERP and Cash Balance Executive Supplemental Retirement Plan had a projected benefit obligation of $39,455 and $50,742 as of December 31, 2022 and 2021, respectively, and net periodic pension cost of $4,400, $4,456 and $4,480 for 2022, 2021 and 2020, respectively. For the year ended December 31, 2022, 2021 and 2020, the amounts not recognized as a component of net periodic benefit cost was $1,640, $901, and $(1,190), respectively, recorded as other comprehensive income on the consolidated financial statements. SJWC’s non-qualified plans are unfunded while CTWS’s SERP is funded through investments consisting primarily of life insurance contracts and assets in a Rabbi Trust. As of December 31, 2022 and 2021, total investments made to fund CTWS’s SERP was $6,395 and $8,147, respectively, which is included in “Investments” in SJW Group’s Consolidated Balance Sheets. The life insurance contracts are valued at cash surrender value of the policies as reported by the insurer. As of December 31, 2022 and 2021, the value of the life insurance contracts was $3,420 and $4,191, respectively. The following tables summarize the fair values of the Rabbi Trust investment assets to fund CTWS’s SERP by major categories as of December 31, 2022 and 2021 : Fair Value Measurements at December 31, 2022 Asset Category Total Quoted Significant Significant Money market funds $ 49 49 — — Mutual funds 2,032 2,032 — — Fixed income 728 728 — — Total $ 2,809 2,809 — — Fair Value Measurements at December 31, 2021 Asset Category Total Quoted Significant Significant Money market funds $ 186 186 — — Mutual funds 2,691 2,691 — — Fixed income 920 920 — — Total $ 3,797 3,797 — — Other Postretirement Benefits In addition to providing pension and savings benefits, the company also provides health care and life insurance benefits for eligible retired employees under the respective employer-sponsored post-retirement benefits other than pension plans. The benefits are paid by the company and not from plan assets due to limitations imposed by Internal Revenue Service. Flexible Spending Plan SJW Group sponsors flexible spending account plans for its employees for the purpose of providing eligible employees with the opportunity to choose from among the fringe benefits available under the plans. The flexible spending plan is intended to qualify as a cafeteria plan under the provisions of the Internal Revenue Code Section 125. The flexible spending plan allows employees to save pre-tax income in a Health Care Spending Account (“HCSA”) and/or a Dependent Care Spending Account (“DCSA”) to help defray the cost of out-of-pocket medical and dependent care expenses. The annual maximum limit under the HCSA and DCSA plans is $2.5 and $5, respectively. Savings Plans for Employees SJW Group also sponsors salary deferral plans which are defined contribution plans that allow employees to defer and contribute a portion of their earnings to the plan. Contributions, not to exceed set limits, are matched by the company. For CTWS’s employees hired on or after January 1, 2009 and ineligible to participate in the defined benefit pension plan, CTWS contributes an additional 1.5% of eligible contributions. SJW Group contributions were $3,003, $2,822 and $2,824 in 2022, 2021 and 2020, respectively. All of the company’s contributions are invested at the direction of the employees in funds offered under the plans. Special Deferral Election Plans and Deferral Election Program SJW Group maintains a special deferral election plan and a deferred compensation plan and agreements for senior management and a deferral election program for non-employee directors allowing for the deferral of a portion of their earnings each year and to realize an investment return on those funds during the deferral period. Senior management and non-employee directors have to make an election on the deferral and distribution method of the deferrals before services are rendered. CTWS’s deferred compensation plan allows the company to make discretionary contributions. Senior management and non-employee directors had deferred $6,197 and $6,237 under the plans as of December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, $4,508 and $4,599, respectively, of the total amount deferred is related to CTWS agreements. Assumptions Utilized on Actuarial Calculations Net periodic cost for the defined benefit plans and other postretirement benefits was calculated using the following weighted-average assumptions: Pension Benefits Other Benefits 2022 2021 2020 2022 2021 2020 % % % % % % Discount rate 2.65 - 2.82 2.29 - 2.48 3.05 - 3.23 2.61 - 2.76 2.18 - 2.41 2.59 - 3.18 Expected return on plan assets 6.50, 6.75 6.50, 6.75 6.50, 6.75 4.20, 6.00 4.20, 6.50 4.20, 6.50 Rate of compensation increase 4.00, 4.50 4.00 4.00 N/A N/A N/A The expected rate of return on plan assets was determined based on a review of historical returns, for the pension plans and for medium- to large-sized defined benefit pension funds with similar asset allocations. This review generated separate expected returns for each asset class. These expected future returns were then blended based on the pension plans’ target asset allocations. Benefit obligations for the defined benefit plans and other postretirement benefits were calculated using the following weighted-average assumptions as of December 31: Pension Benefits Other Benefits 2022 2021 2022 2021 % % % % Discount rate 4.95 - 5.24 2.65 - 2.82 4.96 - 5.21 2.61 - 2.76 Rate of compensation increase 4.50, 5.00 4.00 N/A N/A SJW Group utilized each plan’s projected benefit stream in conjunction with the FTSE Pension Discount Curve (formerly the Citigroup Pension Discount Curve) in determining the discount rate used in calculating the pension and other postretirement benefits liabilities at the measurement date. In 2022 and 2021, SJW Group adopted the newly then issued MP-2021, Mortality Improvement Scales to determine mortality assumptions. The tables and scales reflect increasing life expectancies of participants in the United States. See also “Reconciliation of Funded Status” below. Net Periodic Pension Costs Net periodic costs for the defined benefit plans and other postretirement benefits for the years ended December 31 was as follows: Pension Benefits Other Benefits 2022 2021 2020 2022 2021 2020 Components of net periodic benefit cost Service cost $ 9,359 9,730 8,659 $ 1,032 1,115 900 Interest cost 10,708 9,415 10,484 883 806 956 Expected return on assets (18,841) (18,019) (15,715) (1,047) (970) (857) Amortization of prior service cost 17 41 41 — — 97 Recognized actuarial loss/(gain) 4,620 6,901 4,971 (115) 257 229 Recognition of significant event (1,595) — — — — — Net periodic benefit cost $ 4,268 8,068 8,440 $ 753 1,208 1,325 Reconciliation of Funded Status For the defined benefit plans and other postretirement benefits, the benefit obligation is the projected benefit obligation and the accumulated benefit obligation, respectively. The projected benefit obligations and the funded status of the defined benefit pension and other postretirement plans as of December 31 were as follows: Pension Benefits Other Benefits 2022 2021 2022 2021 Change in benefit obligation Benefit obligation at beginning of year $ 383,838 386,091 $ 34,412 35,794 Service cost 9,359 9,730 1,032 1,115 Interest cost 10,708 9,415 883 806 Actuarial (gain)/loss (94,793) (5,477) (9,360) (2,235) Implicit rate subsidy — — (236) (222) Plan participants contributions — — 207 171 Administrative expenses paid (136) (144) — — Benefits paid and settlements (19,853) (15,777) (1,108) (1,017) Benefit obligation at end of year $ 289,123 383,838 $ 25,830 34,412 Change in plan assets Fair value of assets at beginning of year $ 310,176 278,124 $ 21,767 19,479 Actual return on plan assets (49,939) 34,826 (3,606) 2,460 Employer contributions 11,712 13,147 626 669 Plan participants contributions — — 207 171 Administrative expenses paid (136) (144) (65) (63) Benefits paid and settlements (19,853) (15,777) (977) (949) Fair value of plan assets at end of year 251,960 310,176 17,952 21,767 Funded status at end of year $ (37,163) (73,662) $ (7,878) (12,645) The amounts recognized on the balance sheet as of December 31 were as follows: Pension Benefits Other Benefits 2022 2021 2022 2021 Noncurrent assets $ 16,005 6,422 $ 679 — Current liabilities (2,089) (2,782) (139) (139) Noncurrent liabilities (51,079) (77,302) (8,418) (12,506) $ (37,163) (73,662) $ (7,878) (12,645) SJW Group recorded a regulatory asset on the projected benefit obligation of the postretirement benefit plans as follows: 2022 2021 Funded status of obligation $ 45,041 86,307 Accrued benefit cost (13,548) (24,110) Regulatory asset, amount to be recovered in future rates $ 31,493 62,197 As of December 31, 2022 and 2021, the amounts deferred in regulatory assets that have not yet been recognized as components of net periodic benefit cost include net loss of $31,549 and $62,270, respectively, and prior service cost of $56 and $73, respectively. Plan Assets Plan assets as of December 31 were as follows: Pension Benefits Other Benefits 2022 2021 2022 2021 Fair value of assets at end of year: Debt securities $ 90,914 100,036 $ 5,330 5,541 36 % 32 % 30 % 25 % Equity securities 147,864 197,248 11,711 14,932 59 % 64 % 65 % 69 % Cash and equivalents 13,182 12,892 911 1,294 5 % 4 % 5 % 6 % Total $ 251,960 310,176 $ 17,952 21,767 The following tables summarize the fair values of plan assets by major categories as of December 31, 2022 and 2021: Fair Value Measurements at December 31, 2022 Asset Category Total Quoted Significant Significant Cash and cash equivalents $ 14,093 14,093 — — Equity securities (a) 159,575 159,575 — — Fixed Income (b) 96,244 30,863 65,381 — Total $ 269,912 204,531 65,381 — ___________________________________ (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, 2021 Asset Category Total Quoted Significant Significant Cash and cash equivalents $ 14,186 14,186 — — Equity securities 212,180 212,180 — — Fixed Income 105,577 38,608 66,969 — Total $ 331,943 264,974 66,969 — In 2023, SJW Group expects to make required and discretionary cash contributions of up to $9,115 to the pension plans and other postretirement benefit plans. Benefits expected to be paid in the next five years and in the aggregate for the five years thereafter are: Pension Plan Other Postretirement 2023 $ 15,656 $ 1,612 2024 16,535 1,839 2025 16,867 1,869 2026 21,301 1,886 2027 18,722 1,898 2028 - 2032 97,964 9,215

Equity Plans

Equity Plans	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Equity Plans	Equity Plans Common Stock SJW Group has a Long-Term Stock Incentive Plan (the “Plan”), which has 1,800,000 shares of common stock reserved for issuance. The Plan was initially adopted by the Board of Directors on March 6, 2002. On January 30, 2013, the amended and restated Plan was adopted by the Board and became effective on April 24, 2013. The Plan was subsequently amended and restated by the Board on July 29, 2015, and thereafter amended on November 15, 2016, October 28, 2020 and January 28, 2021. SJW Group also maintains stock plans in connection with the merger with CTWS which are no longer granting new awards under those plans. The 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. A participant in the Plan generally may not receive Plan awards covering an aggregate of more than 600,000 shares of common stock in any calendar year. Additionally, awards granted under the Plan may be conditioned upon the attainment of specified Company performance goals. The types of awards included in the Plan are restricted stock awards, restricted stock units, performance shares, or other share-based awards. In addition, shares are issued to employees under the Employee Stock Purchase Plan (“ESPP”) that was approved by SJW Group stockholders. As of December 31, 2022, 2021 and 2020, 1,013,782, 946,086 and 880,495 shares have been issued pursuant to the Plan, and 162,502, 168,721 and 178,106 shares are issuable upon the vesting of outstanding restricted stock units, performance-based stock units, and deferred restricted stock units for the years ended 2022, 2021 and 2020, respectively. The remaining shares available for issuance under the Plan are 623,716 as of December 31, 2022. The compensation costs charged to income is recognized on a straight-line basis over the requisite service period. A summary of compensation costs charged to income and proceeds from share based compensation, that are recorded to additional paid-in capital and common stock, by award type, are presented below for the years ended December 31: 2022 2021 2020 Compensation costs charged to income: ESPP $ 369 357 323 Restricted stock and deferred restricted stock 4,422 3,889 3,230 Total compensation costs charged to income $ 4,791 4,246 3,553 ESPP proceeds $ 2,091 2,026 1,830 Restricted Stock and Deferred Restricted Stock A summary of SJW Group’s restricted and deferred restricted stock awards under the Plan as of December 31, 2022, and changes during the year ended December 31, 2022, are presented below: Units Weighted- Outstanding as of January 1, 2022 168,721 $ 58.43 Granted 86,149 $ 67.85 Issued (67,696) $ 54.19 Forfeited (24,672) $ 67.79 Outstanding as of December 31, 2022 162,502 $ 63.77 Shares vested as of December 31, 2022 37,043 $ 53.82 A summary of the status of SJW Group’s nonvested restricted and deferred restricted stock awards under the Plan as of December 31, 2022, and changes during the year ended December 31, 2022, are presented below: Units Weighted- Average Grant- Nonvested as of January 1, 2022 123,410 $ 66.43 Granted 86,149 $ 67.85 Vested (63,454) $ 67.53 Forfeited (20,646) $ 67.26 Nonvested as of December 31, 2022 125,459 $ 66.71 Total fair value of restricted stock awards for all plans that were vested for the years ended 2022, 2021 and 2020 were $4,369, $3,332 and $3,333, respectively. As of December 31, 2022, the total unrecognized compensation costs related to restricted and deferred restricted stock plans amounted to $4,178. This cost is expected to be recognized over a weighted-average period of 1.76 years. For the years ended December 31, 2022, 2021 and 2020, 11,551, 7,327 and 5,327, respectively, of performance-based and market-based restricted stock awards were issued upon the attainment of certain performance metrics and service-based vesting under the Plan. 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 December 31, 2022, 22,421 performance-based and market-based restricted stock awards vested and 58,346 remained outstanding. 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 SJW Group’s common stock have been reserved for issuance under the ESPP. The remaining shares available for issuance under the ESPP are 148,924 as of December 31, 2022. As of December 31, 2022, the ESPP had sixteen purchase intervals since its inception. For the year ended December 31, 2022, 2021 and 2020, a total of 36,585, 35,304 and 31,750 shares, respectively, were issued under the ESPP. The plan has no look-back provisions. For the years ended December 31, 2022, 2021 and 2020, SJW Group’s recorded expenses were $377, $361 and $342, respectively, related to the ESPP. The total unrecognized compensation costs related to the semi-annual offering period that ended January 31, 2023, for the ESPP is approximately $147. This cost is expected to be recognized during the first quarter of 2023.

Segment and Non-Tariffed Busine

Segment and Non-Tariffed Businesses Reporting	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment and Non-Tariffed Businesses Reporting	Segment and Non-Tariffed Businesses ReportingSJW Group is a holding company with five subsidiaries: (i) SJWC, a water utility operation with both regulated and non-tariffed businesses, (ii) SJWTX which is doing business as Canyon Lake Water Service Company, a regulated water utility located in Canyon Lake, Texas, and its consolidated non-tariffed variable interest entity, Acequia, (iii) SJW Land Company, and (iv) SJWNE LLC a holding company for CTWS and its subsidiaries, Connecticut Water, Maine Water, NEWUS and Chester Realty, Inc., and (v) SJWTX Holdings, Inc. which was formed for the purpose of effecting a corporate reorganization of the water utility operations in Texas. In accordance with FASB ASC Topic 280—“Segment Reporting,” SJW Group has determined that it has two reportable business segments. The first segment is that of providing water utility and utility-related services to its customers through SJW Group’s subsidiaries, SJWC, Connecticut Water, SJWTX, Maine 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 executive staff reviews financial information presented on a consolidated basis that is accompanied by disaggregated information about operating revenue, net income and total assets, by subsidiary. The following tables set forth information relating to SJW Group’s reportable segments and distribution of regulated and non-tariffed business activities within the reportable segments. Certain allocated assets, such as goodwill, revenue and expenses have been included in the reportable segment amounts. Other business activity of SJW Group not included in the reportable segments is included in the “All Other” category. For the year ended December 31, 2022 Water Utility Services Real All Other (1) SJW Group Regulated (2) Non- Non- Non- Regulated Non- Total Operating revenue $ 603,000 12,093 5,605 — 603,000 17,698 620,698 Operating expense 473,141 9,538 3,719 3,322 473,141 16,579 489,720 Operating income (loss) 129,859 2,555 1,886 (3,322) 129,859 1,119 130,978 Net income (loss) 86,500 1,060 1,442 (15,174) 86,500 (12,672) 73,828 Depreciation and amortization 99,412 2,906 1,206 893 99,412 5,005 104,417 Senior note and other interest expense 37,958 — — 20,104 37,958 20,104 58,062 Income tax expense (benefit) in net income 12,756 708 453 (5,421) 12,756 (4,260) 8,496 Assets 3,524,328 4,832 42,801 60,663 3,524,328 108,296 3,632,624 For the year ended December 31, 2021 Water Utility Services Real All Other (1) SJW Group Regulated Non- Non- Non- Regulated Non- Total Operating revenue $ 558,154 10,153 5,379 — 558,154 15,532 573,686 Operating expense 449,401 7,138 3,585 2,403 449,401 13,126 462,527 Operating income (loss) 108,753 3,015 1,794 (2,403) 108,753 2,406 111,159 Net income (loss) 67,530 3,309 1,950 (12,311) 67,530 (7,052) 60,478 Depreciation and amortization 91,896 443 1,168 893 91,896 2,504 94,400 Senior note and other interest expense 34,308 — — 20,031 34,308 20,031 54,339 Income tax expense (benefit) in net income 10,327 369 619 (2,946) 10,327 (1,958) 8,369 Assets 3,380,637 6,916 43,383 61,459 3,380,637 111,758 3,492,395 For the year ended December 31, 2020 Water Utility Services Real All Other (1) SJW Group Regulated Non- Non- Non- Regulated Non- Total Operating revenue $ 548,013 10,981 5,532 — 548,013 16,513 564,526 Operating expense 431,375 6,943 3,510 5,028 431,375 15,481 446,856 Operating income (loss) 116,638 4,038 2,022 (5,028) 116,638 1,032 117,670 Net income (loss) 69,245 4,099 1,455 (13,284) 69,245 (7,730) 61,515 Depreciation and amortization 86,758 442 1,186 893 86,758 2,521 89,279 Senior note and other interest expense 33,877 — — 20,378 33,877 20,378 54,255 Income tax expense (benefit) in net income 16,563 998 467 (9,648) 16,563 (8,183) 8,380 Assets 3,197,626 8,869 44,405 60,565 3,197,626 113,839 3,311,465 ____________________ (1) The “All Other” category for the years ended December 31, 2022, 2021 and 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS, Inc. on a stand-alone basis. (2) As of December 31, 2022, the Company has performed an allocation of goodwill associated with the acquisition of CTWS to two reporting units, Connecticut and Maine, which are both aggregated within the Regulated Water Utility Services reportable segment.

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Business Combinations	Business Combinations Kendall West Utility and Bandera East Utility On December 17, 2021, SJWTX completed its acquisition of Kendall West Utility and Bandera East Utility, companies that provide water services, including wastewater and recycled water services, in Kendall, Bandera and Medina counties which are located in south central Texas. Kendall West Utility and Bandera East Utility, together, add approximately 5,000 people through 1,600 service connections in a service area approximately 19 square miles to SJWTX’s operations. The total net cash price was approximately $23,587. The preliminary purchase price allocation for these acquisitions primarily consisted of acquired utility plant of approximately $9,400 and goodwill of approximately $12,300. The results of Kendall West Utility and Bandera East Utility are included in SJW Group’s consolidated statements of comprehensive income since the acquisition date, including revenues and net loss, and were not material. During the measurement period in 2022, SJWTX reduced goodwill previously recognized by $161 primarily related to additional regulatory assets recognized. The final purchase price allocation resulted in goodwill of $12,167 for the transaction. Pro forma financial information has not been presented because the acquisition was not material to SJW Group’s consolidated financial statements. CTWS On October 9, 2019, SJW Group completed the merger with CTWS, a company that provides water service throughout Connecticut and Maine. 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. The following table summarizes the purchase price and recording of fair values of assets acquired and liabilities assumed as of the acquisition date and subsequent adjustments as of December 31, 2020. Amounts Previously Recognized as of Acquisition Date (a) Measurement Period Adjustments Amounts Recognized as of Acquisition Date (as Adjusted) Assets acquired: Utility plant, net $ 750,703 — 750,703 Nonutility plant 848 — 848 Current assets 42,673 (785) 41,888 Investments 12,489 — 12,489 Regulatory assets and deferred charges, less current portion 83,132 (4,346) 78,786 Other intangible assets 17,181 — 17,181 Other assets 2,592 — 2,592 Goodwill 626,523 (114) 626,409 Total assets acquired 1,536,141 (5,245) 1,530,896 Liabilities assumed: Long-term debt 281,009 — 281,009 Current liabilities, including maturities of long-term debt 125,772 25 125,797 Deferred income taxes 107,789 (5,411) 102,378 Postretirement benefit plans 31,789 — 31,789 Contributions in aid of construction and construction advances 137,327 — 137,327 Other long-term liabilities 10,607 141 10,748 Total liabilities assumed 694,293 (5,245) 689,048 Assumed equity $ 841,848 — 841,848 ______________________________________ (a) As previously reported in the SJW Group’s 10-K for the period ended December 31, 2019. 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. The company analyzed and revalued the acquired opening deferred tax asset and liability balances within the measurement period which resulted in a decrease to goodwill of $114. The revaluation of acquired deferred tax assets and liabilities and related uncertain tax positions based upon facts and circumstances that existed as of the acquisition date resulted in adjustments that were recorded to goodwill. In addition, tax related valuation allowances assumed in connection with a business combination were initially estimated as of the acquisition date. Revaluation within the measurement period resulted in release of the valuation allowance as it is more likely than not that the new combined group will be able to utilize the acquired deferred tax assets. There was no impact associated with the measurement period adjustments to the consolidated statement of comprehensive income for the year ended December 31, 2020.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Event	Subsequent EventOn January 13, 2023, SJWTX has reached agreements to acquire KT Water Development Ltd and KT Water Resource L.P. for purchase prices of $7,338 and $53,500, respectively. KT Water Development Ltd is an investor-owned water utility providing water to approximately 1,725 people through over 575 service connections in the Rockwall Ranch subdivision in southern Comal County, Texas. KT Water Resources L.P. is a private-held company formed to develop wholesale water supplies for the fast-growing utilities of Comal County, Texas. The transaction is expected to close in the third quarter of 2023, pending the Public Utilities Commission of Texas approval of the KT Water Development Ltd. acquisition.

Financial Statement Schedule

Financial Statement Schedule	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Financial Statement Schedule	FINANCIAL STATEMENT SCHEDULE Schedule I SJW Group (Parent Only) CONDENSED BALANCE SHEETS (in thousands, except share and per share data) December 31, 2022 2021 Assets Investments in subsidiaries $ 1,675,545 1,607,952 Current assets: Cash and cash equivalents 5,142 2,859 Intercompany notes receivable 13,094 6,015 Other current assets 193 530 18,429 9,404 Other assets Other 183 — 183 — $ 1,694,157 1,617,356 Capitalization and Liabilities Capitalization: Stockholders’ equity: Common stock, $0.001 par value; authorized 70,000,000 shares in 2022 and 2021; issued and outstanding 30,801,912 shares in 2022 and 30,181,348 shares in 2021 $ 31 30 Additional paid-in capital 651,004 606,392 Retained earnings 458,356 428,260 Accumulated other comprehensive income (loss) 1,477 (163) Total stockholders’ equity 1,110,868 1,034,519 Long-term debt, less current portion 556,627 556,225 1,667,495 1,590,744 Current liabilities: Intercompany payables 789 2,097 Intercompany notes payable 4,166 9,712 Accrued interest 3,208 3,223 Income tax payable 14,736 8,017 Other current liabilities 398 313 23,297 23,362 Deferred income taxes 2,373 2,471 Other noncurrent liabilities 992 779 Commitments and contingencies $ 1,694,157 1,617,356 See Accompanying Notes to Schedule I FINANCIAL STATEMENT SCHEDULE Schedule I SJW Group (Parent Only) CONDENSED STATEMENTS OF COMPREHENSIVE INCOME Years ended December 31 (in thousands) 2022 2021 2020 Operating revenue $ — — — Operating expense: Administrative and general 1,977 2,050 3,110 Property taxes and other non-income taxes 93 (38) 250 Total operating expense 2,070 2,012 3,360 Operating loss (2,070) (2,012) (3,360) Other (expense) income: Interest on long-term debt, mortgage and other interest expense (17,795) (18,673) (19,430) Gain on sale of TWA — 3,000 — Other, net (340) (160) (250) Loss before income taxes and equity earnings from subsidiaries (20,205) (17,845) (23,040) Income tax benefit (5,523) (4,660) (6,414) Equity earnings from subsidiaries, net of taxes 88,510 73,663 78,141 SJW Group net income 73,828 60,478 61,515 Other comprehensive income (loss), net 1,640 901 (1,190) SJW Group comprehensive income $ 75,468 61,379 60,325 See Accompanying Notes to Schedule I FINANCIAL STATEMENT SCHEDULE Schedule I SJW Group (Parent Only) CONDENSED STATEMENTS OF CASH FLOWS Years ended December 31 (in thousands) 2022 2021 2020 Operating activities: Net income $ 73,828 60,478 61,515 Adjustments to reconcile net income to net cash used in operating activities: Earnings from investment in subsidiaries (88,510) (73,663) (78,141) Deferred income taxes (163) (185) 162 Share-based compensation 779 679 466 Gain on sale of TWA — (3,000) — Changes in operating assets and liabilities, net of acquired assets and liabilities: Accounts payable and other current liabilities 185 (226) (1,532) Intercompany receivables (3,916) (1,586) (2,607) Tax receivable and accrued taxes 6,883 4,782 10,759 Accrued interest (15) 28 (553) Return on capital from investments in subsidiaries 55,950 45,900 47,800 Other changes, net 500 605 367 Net cash provided by operating activities 45,521 33,812 38,236 Investing activities: Proceeds to subsidiaries for notes receivable (27,713) (75,986) (10,353) Repayments from subsidiaries for notes receivable 20,634 85,651 1,400 Investments in subsidiaries (25,892) (35,118) (37,952) Proceeds from sale of TWA — 3,000 — Net cash used in investing activities (32,971) (22,453) (46,905) Financing activities: Borrowings from subsidiaries for notes payable 15,355 34,317 54,837 Repayments to subsidiaries for notes payable (20,901) (44,145) (59,762) Long-term borrowings — — 50,000 Repayments of long-term borrowings — (50,000) — Issuance of common stock, net of issuance costs 39,085 91,029 — Debt issuance costs (224) — (496) Dividends paid (43,582) (40,137) (36,509) Net cash (used in) provided by financing activities (10,267) (8,936) 8,070 Net change in cash and cash equivalents 2,283 2,423 (599) Cash and cash equivalents, beginning of year 2,859 436 1,035 Cash and cash equivalents, end of year $ 5,142 2,859 436 Cash paid during the year for: Interest $ 17,512 18,518 19,442 Income taxes $ (5,483) (4,998) 3,466 Supplemental disclosure of non-cash activities: Share-based compensation from investment in subsidiaries $ 4,656 4,413 2,894 See Accompanying Notes to Schedule I FINANCIAL STATEMENT SCHEDULE Schedule I SJW Group (Parent Only) NOTES TO CONDENSED FINANCIAL STATEMENTS Years ended December 31, 2022, 2021 and 2020 (Dollars in thousands, except share and per share data) Restrictions on Dividends and Other Distributions SJW Group is a legal entity separate and distinct from its various subsidiaries. As a holding company with no significant operations of its own, SJW Group’s principal sources of funds are dividends or other distributions from its operating subsidiaries, borrowings and the issuance of equity. The rights of SJW Group and, consequently, its creditors and shareholders, to participate in any distribution of assets of any of its subsidiaries are subject to certain prior claims of creditors of such subsidiary. The abilities of certain of SJW Group’s subsidiaries to transfer funds to SJW Group in the form of cash dividends, loans or advances are subject to certain contractual and regulatory restrictions. SJW Group and its subsidiaries are subject to debt covenants that could limit their respective abilities to pay dividends. For a discussion on these covenants, see Note 6 , “Long-term Debt” to SJW Group and Subsidiaries Notes to Consolidated Financial Statements. In addition, CTWS and its regulated subsidiaries are prohibited from paying dividends if not in compliance with minimum equity requirements under commitments made by SJW Group as part of the approval granted by the PURA and the Maine Public Utilities Commission in connection with the acquisition of CTWS. As of December 31, 2022, the restricted net assets of SJW Group’s subsidiaries was approximately $366,512 or 33% of consolidated net assets of SJW Group.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts and Reserves	12 Months Ended
	Dec. 31, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts and Reserves	SJW Group and Subsidiaries FINANCIAL STATEMENT SCHEDULE Schedule II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES Years ended December 31, 2022, 2021 and 2020 (in thousands) Description 2022 2021 2020 Allowance for doubtful accounts: Balance, beginning of period $ 4,600 3,891 1,512 Charged to expense 1,195 932 (177) Charged to regulatory asset 265 1,610 3,032 Accounts written off (2,248) (2,394) (800) Recoveries of accounts written off 1,941 561 324 Balance, end of period $ 5,753 4,600 3,891 Reserve for litigation and claims: Balance, beginning of period $ 607 684 2,898 Charged to expense 1,583 916 958 Revision to accrual, due to settlements (62) (50) (122) Payments (360) (943) (3,050) Balance, end of period $ 1,768 607 684

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Consolidation Policy	The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of SJW Group, its wholly owned subsidiaries, and two variable interest entities in which two SJW Group subsidiaries are the primary beneficiaries. The accounting policies of SJW Group’s subsidiaries comply with the applicable uniform system of accounts prescribed by the respective regulators. All intercompany transactions and balances have been eliminated in consolidation. The accounting policies of SJW Group’s subsidiaries comply with the applicable uniform system of accounts prescribed by the respective regulators and conform to generally accepted accounting principles for rate-regulated public utilities.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Depreciable Utility Plant and Equipment	Depreciation is computed using the straight-line method over the estimated remaining service lives of groups of assets. The estimated service lives of depreciable plant and equipment are as follows: Useful Lives Equipment 5 to 35 years Transmission and distribution plant 35 to 75 years Office buildings and other structures 7 to 50 years For the years 2022, 2021 and 2020, depreciation expense as a percent of the beginning of the year balance of depreciable plant was approximately 3.3%, 3.2% and 3.2%, respectively. Depreciation expense for utility plant for the years ended December 31, 2022, 2021 and 2020 was $99,413, $91,906 and $86,823, respectively. The cost of utility plant retired, including retirement costs (less salvage), is charged to accumulated depreciation and no gain or loss is recognized. Allowance For Funds Used During Construction (“AFUDC”)
Intangible Assets	Intangible Assets Intangible assets are recorded at cost and are amortized using the straight-line method over the estimated useful life of the asset, ranging from 5 to 70 years (see Note 8 , “Utility Plant Intangible Assets”).
Real Estate Investments and Nonutility Properties	Real Estate Investments and Nonutility PropertiesReal estate investments and nonutility properties are recorded at cost and consist primarily of land and buildings. Net gains and losses from the sale of real estate investments and nonutility properties are recorded as a component of other (expense) income and operating expense, respectively, in the Consolidated Statements of Comprehensive Income. Nonutility property is property that is neither used nor useful in providing water utility services to customers and is excluded from rate base for rate-setting purposes. SJWC recognizes gain/loss on disposition of nonutility property in accordance with California Public Utilities Commission (“CPUC”) Code Section 790, whereby the net proceeds are reinvested back into property that is useful in providing water utility services to customers. CTWS and SJWTX do not have regulatory restrictions on the use of proceeds from the sale of nonutility property. There is no depreciation associated with Water Utility Services nonutility property as it is all undeveloped land.Depreciation on buildings and improvements for real estate investments is computed using the straight-line method over the estimated useful lives of the assets, ranging from 7 to 39 years.
Business Combinations	Business CombinationsSJW Group applies the provisions of ASC Topic 805—“Business Combinations” for the purchase accounting related to business acquisitions. Topic 805 requires SJW Group to recognize separately from goodwill the assets acquired and the liabilities assumed at the acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred over the net of the acquisition date fair values of the assets acquired and the liabilities assumed. While SJW Group uses best available estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date, such estimates are inherently uncertain and subject to refinement. As a result, during the one year measurement period from the acquisition date, we record adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded to our Consolidated Statements of Comprehensive Income. Accounting for business combinations requires SJW Group to make significant estimates and assumptions, especially at the acquisition date, including estimates for intangible assets, contractual obligations assumed and pre-acquisition contingencies. Although SJW Group believes that the assumptions and estimates we make are reasonable and appropriate, they are based in part on historical experience and information obtained from the acquired company’s management and are inherently uncertain. Events and circumstances may occur that may affect the accuracy or validity of such assumptions, estimates or actual results. The purchase price allocation process requires management to make significant estimates and assumptions with respect to intangible assets. Although SJW Group believes the assumptions and estimates made are reasonable, they are based in part on historical experience, market conditions and information obtained from management of the acquired companies and are inherently uncertain. Examples of critical estimates in valuing certain of the intangible assets we have acquired include, but are not limited to: future expected cash flows from services; historical and expected customer attrition rates and anticipated growth in revenue from acquired customers; the expected use of the acquired assets; and discount rates.
Impairment of Long-Lived Assets and Goodwill	Impairment of Long-Lived Assets and Goodwill In accordance with the requirements of Financial Accounting Standards Board (“FASB”) ASC Topic 360—“Property, Plant and Equipment,” the long-lived assets of SJW Group are reviewed for impairment when changes in circumstances or events require adjustments to the carrying values of the assets. When such changes in circumstances or events occur, the company assesses recoverability by determining whether the carrying value of such assets will be recovered through the undiscounted expected future cash flows. To the extent an impairment exists, the asset is written down to its estimated fair value with a corresponding charge to operations in the period in which the impairment is identified. Long-lived assets consist primarily of utility plant in service, goodwill, regulatory assets, real estate investments and intangible assets. SJW Group first performs a qualitative assessment to determine whether it is necessary to perform the quantitative impairment test. In assessing the qualitative factors, SJW Group considers the impact of these key factors: change in industry and competitive environment, financial performance, and other relevant Company-specific events. If SJW Group determines that as a result of the qualitative assessment it is more likely than not (> 50% likelihood) that the fair value is less than carrying amount, then a quantitative test is performed. No impairments occurred during 2022 and 2020. During the year ended December 31, 2021, SJW Group determined that an implementation project for a customer care billing system at SJWTX will no longer be pursued and accordingly wrote-off $2,211 of accumulated costs for the project that were previously recorded as construction in progress on the consolidated balance sheets. Goodwill represents the excess of the purchase price paid over the estimated fair value of the assets acquired and liabilities assumed in the acquisition of a business. Goodwill is not amortized but is tested for impairment annually on October 1st or
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents primarily consist of cash on deposit with banks with maturities of three months or less from the date of purchase. Restricted funds consist of proceeds from state revolving fund bond issuances to Maine Water of $4,000 on December 23, 2020, for capital expenditures. Proceeds were held by a trustee for the bonds and released when the funding conditions are met. As of December 31, 2021, $2,789 of the proceeds from the December 23, 2020, bond were released by the trustee, and a balance of $1,211 remains.
Financial Instruments and Investments	Financial Instruments and Investments The following instruments are not measured at fair value on the company’s consolidated balance sheets but require disclosure of fair values: cash and cash equivalents, accounts receivable and accounts payable. The estimated fair value of such instruments approximates their carrying value as reported on the 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. 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 long-term debt is discussed in Note 6 , “Long-Term Debt” and pension plan assets in Note 11 , “Benefit Plans”.
Income Taxes	Income Taxes Income taxes are accounted for using the asset and liability method. Deferred tax assets and liabilities are recognized for the effect of temporary differences between financial and tax reporting. Deferred tax assets and liabilities are measured using current tax rates in effect. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. To the extent permitted by the regulators, investment tax credits resulting from utility plant additions are deferred and amortized over the estimated useful lives of the related property.
Advances for Construction and Contributions in Aid of Construction	Advances for Construction and Contributions in Aid of ConstructionIn California, advances for construction received after 1981 are primarily refunded ratably over 40 years. In Connecticut and Maine, advances for construction are refunded as services are connected to the main, over periods not exceeding 15 years and in Texas advances for construction are non-refundable. Contributions in aid of construction represent funds received from developers that are not refundable under applicable regulations. Depreciation applicable to utility plant constructed with these contributions is charged to contributions in aid of construction. Customer advances and contributions in aid of construction received subsequent to 1986 and prior to June 12, 1996, generally must be included in federal taxable income, except for CTWS. Taxes paid relating to advances and contributions are recorded as deferred tax assets for financial reporting purposes and are amortized over 40 years for advances and over the tax depreciable life of the related asset for contributions. Receipts subsequent to June 12, 1996, are generally exempt from federal taxable income, unless specifically prescribed under treasury regulations, including CTWS. Advances and contributions received subsequent to 1991 and prior to 1997 are included in state taxable income, except for CTWS.
Asset Retirement Obligations	Asset Retirement ObligationSJW Group’s asset retirement obligation is recorded as a liability included in other non-current liabilities. It reflects principally the retirement costs of wells and other anticipated clean-up costs, which by law, must be remediated upon retirement. Retirement costs have historically been recovered through rates at the time of retirement. As a result, a regulatory asset is also recorded.
Revenue	Revenue Management has determined that the company has principally five categories of revenues. The first category is recognized in accordance with ASC Topic 606—“Revenue from Contracts with Customers” and represents metered revenue of Water Utility Services which includes billings to customers based on meter readings plus an estimate of water used between the customers’ last meter reading and the end of the accounting period. SJW Group satisfies its performance obligation upon delivery of water to the customer at which time the customer consumes the benefits provided by the company. The customer is typically billed on a quarterly or bi-monthly basis after water delivery has occurred. The customer is charged both a service charge which is based upon meter size and covers a portion of the fixed costs of furnishing water to the customer and a consumption charge based on actual water usage. Unbilled revenue from the last meter reading date to the end of the accounting period is estimated based on the most recent usage patterns, production records and the effective tariff rates. As the company has the right to bill for services that it has provided, SJW Group estimates the dollar value of deliveries during the unbilled period and recognizes the associated revenue. Actual results could differ from those estimates, which may result in an adjustment to revenue when billed in a subsequent period. The second category is recognized in accordance with ASC Topic 980-605-25—“Alternative Revenue Programs”. Under Programs established by the CPUC and Public Utilities Regulatory Authority of Connecticut (“PURA”), allowing for automatic adjustment of future rates, the company recognizes revenue when it is objectively determinable, probable of recovery and expected to be collected within 24 months of the year-end in which the revenue is recognized. A reserve, based on an estimate of actual usage over the recovery period, is recorded for amounts SJW Group estimates will not be collected within the 24-month period. SJW Group’s alternative revenue programs include SJWC’s Water Conservation Memorandum Account (“WCMA”) and CTWS’s Water Rate Adjustment mechanism (“WRA”). • The WCMA allows SJWC to track lost revenue, net of related water costs, associated with reduced sales due to water conservation and associated calls for water use reductions. SJWC records the lost revenue captured in the WCMA balancing accounts. In 2021, with the declaration of a drought emergency and conservation mandates in California by Governor Gavin Newsom and Santa Clara Valley Water District (“Valley Water”), SJWC obtained approval to reestablish a WCMA effective July 20, 2021. For the year ended December 31, 2022 and 2021, SJWC recognized $4,041 and $3,243, respectively, in lost revenues accumulated in the WCMA. Effective on November 11, 2022, the CPUC approved the net refund of the overcollected drought surcharges of $23,753 and lost revenues in WCMA of $3,279 in Advice Letter No. 582. • The WRA allows Connecticut Water to mitigate risk associated with changes in demand. The WRA is used to reconcile actual water demands with the demands projected in the most recent general rate case and allows companies to implement a surcharge or surcredit as necessary to recover the revenues approved in the general rate case. The WRA allows the company to defer, as a regulatory asset or liability, the amount by which actual revenues deviate from the revenues allowed in the most recent general rate proceedings. The third and fourth category represents the impact of other balancing and memorandum accounts and other regulatory mechanisms that are accounted for under FASB ASC Topic 980—“Regulated Operations”. 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.
Share-Based Compensation	Share-Based Compensation SJW Group calculates the fair value of service-based and performance-based restricted stock awards based on the grant date fair value of the company’s stock price reduced by the present value of the dividends expected to be declared on outstanding shares. SJW Group utilizes the Monte Carlo valuation model, which requires the use of subjective assumptions, to compute the fair value of market-vesting restricted stock units. The compensation cost for service-based restricted stock awards are charged to income on a straight-line basis over the requisite service period, which is the vesting period. For performance-based stock awards, compensation expense is charged to income on a straight-line basis over the requisite service period based on expected attainment of performance targets. Changes in the estimates of the expected attainment of performance targets will result in a change in the number of shares that are expected to vest which may cause a cumulative catch up for the amount of share-based compensation expense during each reporting period in which such estimates are altered. Forfeitures are accounted for as they occur.
Earnings Per Share	Earnings per ShareBasic earnings per share is calculated using income available to common stockholders, divided by the weighted average number of shares outstanding during the year. Diluted earnings per share is calculated using income available to common stockholders divided by the weighted average number of shares of common stock including both shares outstanding and shares potentially issuable in connection with deferred restricted common stock awards under SJW Group’s Long-Term Incentive Plan and shares potentially issuable under the Employee Stock Purchase Plans.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Property, Plant and Equipment	The major components of depreciable plant and equipment as of December 31, 2022 and 2021 are as follows: 2022 2021 Equipment $ 652,723 598,285 Transmission and distribution plant 2,649,476 1,802,008 Office buildings and other structures 359,086 981,615 Total depreciable plant and equipment $ 3,661,285 3,381,908 Depreciation is computed using the straight-line method over the estimated remaining service lives of groups of assets. The estimated service lives of depreciable plant and equipment are as follows: Useful Lives Equipment 5 to 35 years Transmission and distribution plant 35 to 75 years Office buildings and other structures 7 to 50 years
Schedule of Real Estate Investments	The major components of real estate investments and nonutility properties as of December 31, 2022 and 2021 are as follows: 2022 2021 Land $ 12,615 12,615 Buildings and improvements 45,418 45,017 Total real estate investments and nonutility properties $ 58,033 57,632
Schedule of Future Minimum Rental Payments to be Received	The following schedule shows the future minimum rental payments to be received from third parties under operating leases that have remaining noncancelable lease terms in excess of one year as of December 31, 2022: Year ending December 31: Rental Revenue 2023 $ 4,423 2024 3,157 2025 3,034 2026 3,197 2027 3,180 Thereafter 1,679
Schedule of Estimated Refunds of Advances for Construction and Contributions in Aid of Construction	Estimated refunds for the next five years and thereafter are shown below: Estimated Refunds 2023 $ 3,372 2024 3,332 2025 3,135 2026 2,931 2027 2,749 Thereafter 47,370
Schedule of Asset Retirement Obligations	As of December 31, 2022 and 2021, the asset retirement obligation is as follows: 2022 2021 Estimated future retirement costs $ 4,426 4,511 Discount rate 6 % 6 % Retirement obligation, present value $ 920 925
Schedule of Disaggregation of Revenue	The major streams of revenue for SJW Group are as follows: 2022 2021 2020 Revenue from contracts with customers $ 586,918 559,568 549,270 Alternative revenue programs, net (1,312) 5,304 (493) Other balancing and memorandum accounts, net 30,179 5,138 11,856 Other regulatory mechanisms, net (692) (1,703) (1,639) Rental income 5,605 5,379 5,532 $ 620,698 573,686 564,526

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2022
Regulated Operations [Abstract]
Schedule of Regulatory Assets, Net	Regulatory assets, net are comprised of the following as of December 31: 2022 2021 Regulatory assets: Income tax temporary differences, net (a) $ 43,434 22,420 Postretirement pensions and other medical benefits 31,493 62,197 Business combinations debt premium 17,396 19,937 Balancing and memorandum accounts, net 45,769 38,334 WRA (b) (4,488) 2,588 Other, net (c) 9,739 9,145 Total regulatory assets, net 143,343 154,621 Less: current regulatory asset, net 16,068 2,629 Total regulatory assets, net, less current portion $ 127,275 151,992 ___________________________________ (a) The company expects to recover regulatory assets related to plant depreciation income tax temporary differences over the average lives of the plant assets of between 5 to 75 years. (b) WRA is a Connecticut Water decoupling mechanism that qualifies as an alternative revenue program. It is used to reconcile actual water demands with the demands projected in the most recent general rate case and allows companies to implement a surcharge or surcredit as necessary to recover the revenues approved in the general rate case. (c) Other, net includes other regulatory mechanisms, accrued benefits for vacation, and asset retirement obligations that have not yet been passed through in rates.
Schedule of Public Utilities General Disclosures	SJWC met the recognition requirements for certain of its balancing and memorandum accounts and certain amounts subject to balancing and memorandum accounts and recorded regulatory assets, net, as follows: For the year ended December 31, 2022 Beginning Balance Regulatory Asset Refunds (Collections) Ending Revenue accounts: Monterey Water Revenue Adjustment Mechanism (“MWRAM”) $ 16,866 6,089 (12,091) 10,864 WCMA (a) 3,534 4,041 (12,614) (5,039) Cost of capital memorandum accounts (1,563) (28) 1,416 (175) 2022 GRC interim memorandum account — 20,650 — 20,650 All others (386) 2,034 795 2,443 Total revenue accounts 18,451 32,786 (22,494) 28,743 Cost-recovery accounts: Water supply costs 10,545 3,830 (4,502) 9,873 Pension 4,941 (249) (1,857) 2,835 PRVMA (b) 707 9 (365) 351 CEMA (c) 3,245 240 — 3,485 All others 445 1,830 (1,793) 482 Total cost-recovery accounts 19,883 5,660 (8,517) 17,026 Total $ 38,334 38,446 (31,011) 45,769 For the year ended December 31, 2021 Beginning Balance Regulatory Asset Refunds (Collections) Ending Revenue accounts: MWRAM $ 12,077 4,788 1 16,866 WCMA (a) 666 3,243 (375) 3,534 Cost of capital memorandum accounts (1,561) (2) — (1,563) All others (1,139) 750 3 (386) Total revenue accounts 10,043 8,779 (371) 18,451 Cost-recovery accounts: Water supply costs 8,123 2,421 1 10,545 Pension 3,478 1,464 (1) 4,941 PRVMA (b) 1,108 1 (402) 707 CEMA (c) 2,266 979 — 3,245 All others 445 — — 445 Total cost-recovery accounts 15,420 4,865 (402) 19,883 Total $ 25,463 13,644 (773) 38,334 ___________________________________ (a) In 2021, with the declaration of a drought emergency and conservation mandates in California by Governor Gavin Newsom and Valley Water, SJWC obtained approval to reestablish a WCMA effective July 20, 2021. Drought surcharges collected are used to offset the revenue losses tracked in the WCMA. For the year ended December 31, 2022 and 2021, SJWC recognized $4,041 and $3,243, respectively, in lost revenues accumulated in the WCMA. Effective on November 11, 2022, the CPUC approved the refund of the net WCMA balance of $20,474 to customers. (b) On August 27, 2020, the Hydro Generation Research, Development and Demonstration Memorandum Account (“PRVMA”) costs of $1,219 were approved for recovery by the CPUC. (c) On March 4, 2020, the California Governor declared a State of Emergency related to COVID-19. In response, the CPUC ordered its regulated water utilities to implement emergency customer protections in accordance with the Company’s Disaster Relief Customer Protections and Outreach Plan, including waiving reconnection deposits, offering payment arrangements, suspending water service disconnections due to non-payment and requiring water utilities to develop a transition plan regarding shutoffs and terminations with customers once the moratorium ends. The customer

Lines of Credit (Tables)

Lines of Credit (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Line of Credit Facilities	SJW Group and its subsidiaries have unsecured line of credit agreements where borrowings are used to refinance existing debt, for working capital, and for general corporate purposes. A summary of the line of agreements as of December 31, 2022 and 2021 are as follows: 2022 2021 Maturity Date Line Limit Amounts Outstanding Unused Portion Amounts Outstanding Syndicated credit agreement: August 2, 2027 SJW Group $ 50,000 — 50,000 — SJWC 140,000 95,000 45,000 — CTWS 90,000 20,000 70,000 — SJWTX 20,000 — 20,000 — Total syndicated credit agreement 300,000 115,000 185,000 — CTWS credit agreement December 14, 2023 10,000 4,578 5,422 22,996 CTWS credit agreement May 15, 2025 40,000 40,000 — 40,000 $ 350,000 159,578 190,422 62,996

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt as of December 31 was as follows: Description Rate Maturity 2022 2021 SJW Group Senior notes (a) 2.47% - 3.53% 2029 - 2039 $ 560,000 560,000 SJWC: Senior notes (a) 3.00% - 7.37% 2024 - 2051 400,000 420,000 California Pollution Control Financing Authority Revenue Bond 4.75% 2046 70,000 120,000 Total SJWC 470,000 540,000 CTWS bank term loans 4.09%, 4.15% 2027, 2037 18,444 20,351 Connecticut Water: Connecticut Innovations Revenue Bonds, variable rate 2028 - 2029 22,050 22,050 Senior notes (a) 3.07% - 4.71% 2037 - 2052 195,000 170,000 Bank term loans 4.04% - 4.75% 2028 - 2036 96,295 111,090 Total Connecticut Water 313,345 303,140 SJWTX: Senior note (a) 6.27% 2036 15,000 15,000 Bank term loans 4.01% - 5.54% 2041, 2052 45,000 30,000 Total SJWTX 60,000 45,000 Maine Water: State revolving fund loans 0.00% - 2.23% 2023 - 2048 15,699 17,264 Other First Mortgage Bond 8.95% 2024 1,800 2,700 Bank term loans 3.89% - 5.51% 2024 - 2043 49,500 34,500 Total Maine Water 66,999 54,464 Total debt 1,488,788 1,522,955 Unamortized debt premium, net (b) 17,396 19,937 Unamortized debt issuance costs (9,859) (10,851) Current portion (4,360) (39,106) Total long-term debt, less current portion $ 1,491,965 1,492,935 ___________________________________ (a) Senior notes held by institutional investors are unsecured obligations of SJW Group, SJWC, Connecticut Water, SJWTX and Maine Water and require interest-only payments until maturity. To minimize issuance costs, the companies’ debt has primarily been placed privately. (b) Consists of fair value adjustments recognized through purchase accounting for the completed merger with CTWS on October 9, 2019.
Schedule of Maturities of Long-term Debt	The following is a table of the consolidated company’s schedule of principal payments: Year 2023 $ 4,360 2024 48,983 2025 3,648 2026 23,303 2027 2,299 Thereafter 1,406,195

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense	The components of income tax expense were: 2022 2021 2020 Current: Federal $ 8,570 8,587 11,349 State 3,170 2,633 2,528 Deferred: Federal (3,223) (3,811) (8,073) State (21) 960 2,576 $ 8,496 8,369 8,380
Schedule of Effective Income Tax Rate Reconciliation	The following table reconciles income tax expense to the amount computed by applying the federal statutory rate to income before income taxes of $82,324, $68,847 and $69,895 in 2022, 2021 and 2020, respectively: 2022 2021 2020 Income tax at federal statutory rate $ 17,288 14,458 14,678 Increase (decrease) in taxes attributable to: State taxes, net of federal income tax benefit 5,328 4,572 4,142 Uncertain tax positions 1,483 1,678 1,351 Property flow-through (13,091) (8,573) (9,215) Capitalized merger costs — — (296) Reversal of excess deferred taxes recognized in regulatory liability (3,885) (3,295) (2,912) Pension flow-through 27 429 92 Stock-based compensation (297) (331) (333) Other items, net 1,643 (569) 873 $ 8,496 8,369 8,380
Schedule of Deferred Tax Assets and Liabilities	The components of the net deferred tax liability as of December 31 was as follows: 2022 2021 Deferred tax assets: Advances and contributions $ 25,462 24,584 Unamortized investment tax credit 575 599 Pensions, postretirement benefits and stock-based compensation 23,161 32,396 Debt premium, net 4,868 5,579 California franchise tax 640 514 Deferred revenue 1,444 — Other 6,627 8,128 Total deferred tax assets 62,777 71,800 Deferred tax liabilities: Utility plant 229,500 216,497 Pension and postretirement 17,709 24,779 Deferred gain and other-property 5,982 5,901 Regulatory asset - business combinations debt premium, net 4,868 5,579 Intangibles 2,943 3,193 Deferred revenue — 773 Regulatory asset - income tax temporary differences, net 12,849 6,867 Section 481(a) adjustments 1,573 3,111 Other 5,508 5,551 Total deferred tax liabilities 280,932 272,251 Net deferred tax liabilities $ 218,155 200,451
Schedule of Unrecognized Tax Benefits Roll Forward	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: 2022 2021 2020 Balance at beginning of year $ 7,961 6,468 3,834 Increase related to tax positions taken during the current year 1,549 1,376 1,104 Increase related to tax positions taken during a prior year — 117 1,530 Reductions related to statute expiration (284) — — Reductions related to tax positions taken in a prior year (222) — — Balance at end of year $ 9,004 7,961 6,468

Utility Plant Intangible Asse_2

Utility Plant Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	The costs of intangible assets as of December 31, 2022 and 2021 are as follows: 2022 2021 Concession fees $ 6,800 6,800 Purchase premium customer relationships 13,400 13,400 Other intangibles 15,759 16,076 Intangible assets 35,959 36,276 Less: Accumulated amortization Concession fees 6,693 6,596 Purchase premium customer relationships 2,881 1,988 Other intangibles 10,018 7,042 Net intangible assets $ 16,367 20,650

Benefit Plans (Tables)

Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Schedule of Allocation of Plan Assets	The following tables summarize the fair values of the Rabbi Trust investment assets to fund CTWS’s SERP by major categories as of December 31, 2022 and 2021 : Fair Value Measurements at December 31, 2022 Asset Category Total Quoted Significant Significant Money market funds $ 49 49 — — Mutual funds 2,032 2,032 — — Fixed income 728 728 — — Total $ 2,809 2,809 — — Fair Value Measurements at December 31, 2021 Asset Category Total Quoted Significant Significant Money market funds $ 186 186 — — Mutual funds 2,691 2,691 — — Fixed income 920 920 — — Total $ 3,797 3,797 — — Plan assets as of December 31 were as follows: Pension Benefits Other Benefits 2022 2021 2022 2021 Fair value of assets at end of year: Debt securities $ 90,914 100,036 $ 5,330 5,541 36 % 32 % 30 % 25 % Equity securities 147,864 197,248 11,711 14,932 59 % 64 % 65 % 69 % Cash and equivalents 13,182 12,892 911 1,294 5 % 4 % 5 % 6 % Total $ 251,960 310,176 $ 17,952 21,767 The following tables summarize the fair values of plan assets by major categories as of December 31, 2022 and 2021: Fair Value Measurements at December 31, 2022 Asset Category Total Quoted Significant Significant Cash and cash equivalents $ 14,093 14,093 — — Equity securities (a) 159,575 159,575 — — Fixed Income (b) 96,244 30,863 65,381 — Total $ 269,912 204,531 65,381 — ___________________________________ (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, 2021 Asset Category Total Quoted Significant Significant Cash and cash equivalents $ 14,186 14,186 — — Equity securities 212,180 212,180 — — Fixed Income 105,577 38,608 66,969 — Total $ 331,943 264,974 66,969 —
Schedule of Assumptions Used	Net periodic cost for the defined benefit plans and other postretirement benefits was calculated using the following weighted-average assumptions: Pension Benefits Other Benefits 2022 2021 2020 2022 2021 2020 % % % % % % Discount rate 2.65 - 2.82 2.29 - 2.48 3.05 - 3.23 2.61 - 2.76 2.18 - 2.41 2.59 - 3.18 Expected return on plan assets 6.50, 6.75 6.50, 6.75 6.50, 6.75 4.20, 6.00 4.20, 6.50 4.20, 6.50 Rate of compensation increase 4.00, 4.50 4.00 4.00 N/A N/A N/A Benefit obligations for the defined benefit plans and other postretirement benefits were calculated using the following weighted-average assumptions as of December 31: Pension Benefits Other Benefits 2022 2021 2022 2021 % % % % Discount rate 4.95 - 5.24 2.65 - 2.82 4.96 - 5.21 2.61 - 2.76 Rate of compensation increase 4.50, 5.00 4.00 N/A N/A
Schedule of Net Benefit Costs	Net periodic costs for the defined benefit plans and other postretirement benefits for the years ended December 31 was as follows: Pension Benefits Other Benefits 2022 2021 2020 2022 2021 2020 Components of net periodic benefit cost Service cost $ 9,359 9,730 8,659 $ 1,032 1,115 900 Interest cost 10,708 9,415 10,484 883 806 956 Expected return on assets (18,841) (18,019) (15,715) (1,047) (970) (857) Amortization of prior service cost 17 41 41 — — 97 Recognized actuarial loss/(gain) 4,620 6,901 4,971 (115) 257 229 Recognition of significant event (1,595) — — — — — Net periodic benefit cost $ 4,268 8,068 8,440 $ 753 1,208 1,325
Schedule of Net Funded Status	The projected benefit obligations and the funded status of the defined benefit pension and other postretirement plans as of December 31 were as follows: Pension Benefits Other Benefits 2022 2021 2022 2021 Change in benefit obligation Benefit obligation at beginning of year $ 383,838 386,091 $ 34,412 35,794 Service cost 9,359 9,730 1,032 1,115 Interest cost 10,708 9,415 883 806 Actuarial (gain)/loss (94,793) (5,477) (9,360) (2,235) Implicit rate subsidy — — (236) (222) Plan participants contributions — — 207 171 Administrative expenses paid (136) (144) — — Benefits paid and settlements (19,853) (15,777) (1,108) (1,017) Benefit obligation at end of year $ 289,123 383,838 $ 25,830 34,412 Change in plan assets Fair value of assets at beginning of year $ 310,176 278,124 $ 21,767 19,479 Actual return on plan assets (49,939) 34,826 (3,606) 2,460 Employer contributions 11,712 13,147 626 669 Plan participants contributions — — 207 171 Administrative expenses paid (136) (144) (65) (63) Benefits paid and settlements (19,853) (15,777) (977) (949) Fair value of plan assets at end of year 251,960 310,176 17,952 21,767 Funded status at end of year $ (37,163) (73,662) $ (7,878) (12,645)
Schedule of Amounts Recognized in Balance Sheet	The amounts recognized on the balance sheet as of December 31 were as follows: Pension Benefits Other Benefits 2022 2021 2022 2021 Noncurrent assets $ 16,005 6,422 $ 679 — Current liabilities (2,089) (2,782) (139) (139) Noncurrent liabilities (51,079) (77,302) (8,418) (12,506) $ (37,163) (73,662) $ (7,878) (12,645)
Schedule of Regulatory Asset Recorded on the Projected Benefit Obligation of the Postretirement Benefit Plans	SJW Group recorded a regulatory asset on the projected benefit obligation of the postretirement benefit plans as follows: 2022 2021 Funded status of obligation $ 45,041 86,307 Accrued benefit cost (13,548) (24,110) Regulatory asset, amount to be recovered in future rates $ 31,493 62,197
Schedule of Expected Benefit Payments	Benefits expected to be paid in the next five years and in the aggregate for the five years thereafter are: Pension Plan Other Postretirement 2023 $ 15,656 $ 1,612 2024 16,535 1,839 2025 16,867 1,869 2026 21,301 1,886 2027 18,722 1,898 2028 - 2032 97,964 9,215

Equity Plans (Tables)

Equity Plans (Tables)	12 Months Ended
	Dec. 31, 2022
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 share based compensation, that are recorded to additional paid-in capital and common stock, by award type, are presented below for the years ended December 31: 2022 2021 2020 Compensation costs charged to income: ESPP $ 369 357 323 Restricted stock and deferred restricted stock 4,422 3,889 3,230 Total compensation costs charged to income $ 4,791 4,246 3,553 ESPP proceeds $ 2,091 2,026 1,830
Schedule of Restricted and Deferred Restricted Stock Awards	A summary of SJW Group’s restricted and deferred restricted stock awards under the Plan as of December 31, 2022, and changes during the year ended December 31, 2022, are presented below: Units Weighted- Outstanding as of January 1, 2022 168,721 $ 58.43 Granted 86,149 $ 67.85 Issued (67,696) $ 54.19 Forfeited (24,672) $ 67.79 Outstanding as of December 31, 2022 162,502 $ 63.77 Shares vested as of December 31, 2022 37,043 $ 53.82
Schedule of Nonvested Restricted Stock Units Activity	A summary of the status of SJW Group’s nonvested restricted and deferred restricted stock awards under the Plan as of December 31, 2022, and changes during the year ended December 31, 2022, are presented below: Units Weighted- Average Grant- Nonvested as of January 1, 2022 123,410 $ 66.43 Granted 86,149 $ 67.85 Vested (63,454) $ 67.53 Forfeited (20,646) $ 67.26 Nonvested as of December 31, 2022 125,459 $ 66.71

Segment and Non-Tariffed Busi_2

Segment and Non-Tariffed Businesses Reporting (Tables)	12 Months Ended
	Dec. 31, 2022
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, 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 the year ended December 31, 2022 Water Utility Services Real All Other (1) SJW Group Regulated (2) Non- Non- Non- Regulated Non- Total Operating revenue $ 603,000 12,093 5,605 — 603,000 17,698 620,698 Operating expense 473,141 9,538 3,719 3,322 473,141 16,579 489,720 Operating income (loss) 129,859 2,555 1,886 (3,322) 129,859 1,119 130,978 Net income (loss) 86,500 1,060 1,442 (15,174) 86,500 (12,672) 73,828 Depreciation and amortization 99,412 2,906 1,206 893 99,412 5,005 104,417 Senior note and other interest expense 37,958 — — 20,104 37,958 20,104 58,062 Income tax expense (benefit) in net income 12,756 708 453 (5,421) 12,756 (4,260) 8,496 Assets 3,524,328 4,832 42,801 60,663 3,524,328 108,296 3,632,624 For the year ended December 31, 2021 Water Utility Services Real All Other (1) SJW Group Regulated Non- Non- Non- Regulated Non- Total Operating revenue $ 558,154 10,153 5,379 — 558,154 15,532 573,686 Operating expense 449,401 7,138 3,585 2,403 449,401 13,126 462,527 Operating income (loss) 108,753 3,015 1,794 (2,403) 108,753 2,406 111,159 Net income (loss) 67,530 3,309 1,950 (12,311) 67,530 (7,052) 60,478 Depreciation and amortization 91,896 443 1,168 893 91,896 2,504 94,400 Senior note and other interest expense 34,308 — — 20,031 34,308 20,031 54,339 Income tax expense (benefit) in net income 10,327 369 619 (2,946) 10,327 (1,958) 8,369 Assets 3,380,637 6,916 43,383 61,459 3,380,637 111,758 3,492,395 For the year ended December 31, 2020 Water Utility Services Real All Other (1) SJW Group Regulated Non- Non- Non- Regulated Non- Total Operating revenue $ 548,013 10,981 5,532 — 548,013 16,513 564,526 Operating expense 431,375 6,943 3,510 5,028 431,375 15,481 446,856 Operating income (loss) 116,638 4,038 2,022 (5,028) 116,638 1,032 117,670 Net income (loss) 69,245 4,099 1,455 (13,284) 69,245 (7,730) 61,515 Depreciation and amortization 86,758 442 1,186 893 86,758 2,521 89,279 Senior note and other interest expense 33,877 — — 20,378 33,877 20,378 54,255 Income tax expense (benefit) in net income 16,563 998 467 (9,648) 16,563 (8,183) 8,380 Assets 3,197,626 8,869 44,405 60,565 3,197,626 113,839 3,311,465 ____________________ (1) The “All Other” category for the years ended December 31, 2022, 2021 and 2020, includes the accounts of SJW Group, SJWNE LLC and CTWS, Inc. on a stand-alone basis. (2) As of December 31, 2022, the Company has performed an allocation of goodwill associated with the acquisition of CTWS to two reporting units, Connecticut and Maine, which are both aggregated within the Regulated Water Utility Services reportable segment.

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the purchase price and recording of fair values of assets acquired and liabilities assumed as of the acquisition date and subsequent adjustments as of December 31, 2020. Amounts Previously Recognized as of Acquisition Date (a) Measurement Period Adjustments Amounts Recognized as of Acquisition Date (as Adjusted) Assets acquired: Utility plant, net $ 750,703 — 750,703 Nonutility plant 848 — 848 Current assets 42,673 (785) 41,888 Investments 12,489 — 12,489 Regulatory assets and deferred charges, less current portion 83,132 (4,346) 78,786 Other intangible assets 17,181 — 17,181 Other assets 2,592 — 2,592 Goodwill 626,523 (114) 626,409 Total assets acquired 1,536,141 (5,245) 1,530,896 Liabilities assumed: Long-term debt 281,009 — 281,009 Current liabilities, including maturities of long-term debt 125,772 25 125,797 Deferred income taxes 107,789 (5,411) 102,378 Postretirement benefit plans 31,789 — 31,789 Contributions in aid of construction and construction advances 137,327 — 137,327 Other long-term liabilities 10,607 141 10,748 Total liabilities assumed 694,293 (5,245) 689,048 Assumed equity $ 841,848 — 841,848 ______________________________________ (a) As previously reported in the SJW Group’s 10-K for the period ended December 31, 2019.

Organization and Operations (De

Organization and Operations (Details)	12 Months Ended
	Dec. 31, 2022 subsidiary entity
Public Utilities, General Disclosures [Line Items]
Number of variable interest entities | entity	2
SJWC
Public Utilities, General Disclosures [Line Items]
Number of subsidiaries that are primary beneficiaries | subsidiary	2
Variable Interest Entity, Not Primary Beneficiary
Public Utilities, General Disclosures [Line Items]
Ownership percentage in Acequia Water Supply Corporation	25%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Property, Plant and Equipment and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Major components of depreciable plant and equipment [Abstract]
Equipment	$ 652,723	$ 598,285
Transmission and distribution plant	2,649,476	1,802,008
Office buildings and other structures	359,086	981,615
Total depreciable plant and equipment	$ 3,661,285	$ 3,381,908
Useful Lives
Depreciation expense as percentage of beginning of year balance of depreciable plant	3.30%	3.20%	3.20%
Capitalized interest costs	$ 4,703	$ 4,422	$ 4,133
Equity funds capitalized	1,551	1,926	1,249
Water Plant
Useful Lives
Depreciation	$ 99,413	$ 91,906	$ 86,823
Minimum
Useful Lives
Equipment	5 years
Transmission and distribution plant	35 years
Office buildings and other structures	7 years
Useful life of intangible assets	5 years
Maximum
Useful Lives
Equipment	35 years
Transmission and distribution plant	75 years
Office buildings and other structures	50 years
Useful life of intangible assets	70 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Real Estate Investments and Nonutility Properties (Details) $ in Thousands			12 Months Ended
	Oct. 29, 2021 USD ($) property	Jun. 29, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2017 USD ($)
Components of Real Estate Investments [Abstract]
Land			$ 12,615	$ 12,615
Buildings and improvements			45,418	45,017
Total real estate investments and nonutility properties			58,033	57,632
Gain on sale of properties		$ 3,000	0	3,000	$ 0
Sales agreement, holdback amount						$ 3,000
Gain on sale of real estate investments			0	927	$ 948
Lessor, Operating Lease, Payments, Fiscal Year Maturity [Abstract]
2023			4,423
2024			3,157
2025			3,034
2026			3,197
2027			3,180
Thereafter			1,679
SJWC
Components of Real Estate Investments [Abstract]
Number of properties sold | property	2
Proceeds from sale of real estate held-for-investment	$ 13,150
Gain on sale of properties			7,230
Properties selling expenses			277
Deferred gains on sales of properties			$ 5,442
Proceeds from sale of land held-for-investment	2,600
Gain on sale of real estate investments	927
Real estate selling expenses	$ 121
Building and Building Improvements | Minimum
Components of Real Estate Investments [Abstract]
Estimated useful life			7 years
Building and Building Improvements | Maximum
Components of Real Estate Investments [Abstract]
Estimated useful life			39 years
Land and Building
Assets Leased or Available for Lease [Abstract]
Assets leased or available for lease			$ 58,730	$ 58,330

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Impairments of Long-Lived Assets and Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Impairment of long-lived asset	$ 0	$ 2,211,000	$ 0
Goodwill, impairment loss	$ 0	$ 0	$ 0

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Cash and Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 23, 2020
Public Utilities, General Disclosures [Line Items]
Total debt	$ 1,488,788	$ 1,522,955
Cash	12,344	10,908
Restricted cash	0	1,211
Maine Water Company
Public Utilities, General Disclosures [Line Items]
Total debt	$ 66,999	54,464
Cash		2,789
Restricted cash		$ 1,211
Maine Water Company | State Revolving Fund Loans Series T | Public utility, bonds
Public Utilities, General Disclosures [Line Items]
Total debt			$ 4,000

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Financial Instruments and Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Bank Owned Life Insurance	$ 7,342	$ 8,026
Value of life insurance contracts	$ 3,420	$ 4,191

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Advances for Construction and Contributions in Aid of Construction (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Estimated Refunds of Advances for Construction [Abstract]
2023	$ 3,372
2024	3,332
2025	3,135
2026	2,931
2027	2,749
Thereafter	47,370
Advances for construction	137,696	$ 130,693
Customer advances for construction, non-refundable	46,380
Customer advances for construction, refunded on service connections	$ 28,427
Contract with customer, refund period	40 years
Contract with customer, fair value of advances	$ 44,715	$ 51,067
Amortization period for taxes paid relating to advances and contributions	40 years

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Asset Retirement Obligation (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Estimated future retirement costs	$ 4,426	$ 4,511
Discount rate	6%	6%
Retirement obligation, present value	$ 920	$ 925

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Revenue (Details) - USD ($) $ in Thousands			12 Months Ended
	Nov. 11, 2022	Oct. 11, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Regulatory Assets [Line Items]
Regulatory asset increase (decrease)			$ 32,786	$ 8,779
Refunds (Collections) Adjustments		$ 18,174	(22,494)	(371)
Revenue from contracts with customers			586,918	559,568	$ 549,270
Alternative revenue programs, net			(1,312)	5,304	(493)
Other balancing and memorandum accounts, net			30,179	5,138	11,856
Other regulatory mechanisms, net			(692)	(1,703)	(1,639)
Rental income			5,605	5,379	5,532
Operating revenue			620,698	573,686	564,526
Regulated operating revenue, water surcharge			6,121	5,691	$ 4,911
WCMA
Regulatory Assets [Line Items]
Regulatory asset increase (decrease)			4,041	3,243
Refunds (Collections) Adjustments	$ 20,474		$ (12,614)	$ (375)
WCMA | Advice Letter No. 582 | SJWC
Regulatory Assets [Line Items]
Regulatory asset increase (decrease)	3,279
Refunds (Collections) Adjustments	$ 23,753

Summary of Significant Accou_12

Summary of Significant Accounting Policies - Earnings per Share (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive restricted common stock units excluded from computation of earnings per share (in shares)	25,127	16,347	22,396

Regulatory Matters - Regulatory

Regulatory Matters - Regulatory Assets, Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Regulatory Assets [Line Items]
Regulatory assets, net not earning a return	$ 52,066	$ 84,887
Total regulatory assets, net	143,343	154,621
Less: current regulatory asset, net	16,068	2,629
Net regulatory assets, less current portion	$ 127,275	151,992
Minimum
Regulatory Assets [Line Items]
Estimated service lives of assets	5 years
Maximum
Regulatory Assets [Line Items]
Estimated service lives of assets	75 years
Income tax temporary differences, net
Regulatory Assets [Line Items]
Total regulatory assets, net	$ 43,434	22,420
Postretirement pensions and other medical benefits
Regulatory Assets [Line Items]
Total regulatory assets, net	31,493	62,197
Business combinations debt premium
Regulatory Assets [Line Items]
Total regulatory assets, net	17,396	19,937
Balancing and memorandum accounts, net
Regulatory Assets [Line Items]
Total regulatory assets, net	45,769	38,334
WRA
Regulatory Assets [Line Items]
Total regulatory assets, net	(4,488)	2,588
Other
Regulatory Assets [Line Items]
Total regulatory assets, net	$ 9,739	$ 9,145

Regulatory Matters - Balancing

Regulatory Matters - Balancing and Memorandum Accounts (Details) - USD ($) $ in Thousands		12 Months Ended
	Oct. 11, 2022	Dec. 31, 2022	Dec. 31, 2021
Regulated Operations [Abstract]
Authorized revenue, threshold percentage		2%
Net under-collected accounts		$ 655
Refunds (Collections) Adjustments	$ 18,174	$ (22,494)	$ (371)

Regulatory Matters - Public Uti

Regulatory Matters - Public Utilities General Disclosures (Details) - USD ($) $ in Thousands				12 Months Ended
	Nov. 11, 2022	Oct. 11, 2022	Aug. 27, 2020	Dec. 31, 2022	Dec. 31, 2021
Revenue accounts:
Beginning Balance				$ 18,451	$ 10,043
Regulatory Asset Increase (Decrease)				32,786	8,779
Refunds (Collections) Adjustments		$ 18,174		(22,494)	(371)
Ending Balance				28,743	18,451
Cost-recovery accounts:
Beginning Balance				19,883	15,420
Regulatory Asset Increase (Decrease)				5,660	4,865
Refunds (Collections) Adjustments				(8,517)	(402)
Ending Balance				17,026	19,883
Total
Beginning Balance				38,334	25,463
Regulatory Asset Increase (Decrease)				38,446	13,644
Refunds (Collections) Adjustments				(31,011)	(773)
Ending Balance				45,769	38,334
MWRAM
Revenue accounts:
Beginning Balance				16,866	12,077
Regulatory Asset Increase (Decrease)				6,089	4,788
Refunds (Collections) Adjustments				(12,091)	1
Ending Balance				10,864	16,866
WCMA
Revenue accounts:
Beginning Balance				3,534	666
Regulatory Asset Increase (Decrease)				4,041	3,243
Refunds (Collections) Adjustments	$ 20,474			(12,614)	(375)
Ending Balance				(5,039)	3,534
Cost of capital memorandum accounts
Revenue accounts:
Beginning Balance				(1,563)	(1,561)
Regulatory Asset Increase (Decrease)				(28)	(2)
Refunds (Collections) Adjustments				1,416	0
Ending Balance				(175)	(1,563)
2022 GRC interim memorandum account
Revenue accounts:
Beginning Balance				0
Regulatory Asset Increase (Decrease)				20,650
Refunds (Collections) Adjustments				0
Ending Balance				20,650	0
All others
Revenue accounts:
Beginning Balance				(386)	(1,139)
Regulatory Asset Increase (Decrease)				2,034	750
Refunds (Collections) Adjustments				795	3
Ending Balance				2,443	(386)
Cost-recovery accounts:
Beginning Balance				445	445
Regulatory Asset Increase (Decrease)				1,830	0
Refunds (Collections) Adjustments				(1,793)	0
Ending Balance				482	445
Water supply costs
Cost-recovery accounts:
Beginning Balance				10,545	8,123
Regulatory Asset Increase (Decrease)				3,830	2,421
Refunds (Collections) Adjustments				(4,502)	1
Ending Balance				9,873	10,545
Pension
Cost-recovery accounts:
Beginning Balance				4,941	3,478
Regulatory Asset Increase (Decrease)				(249)	1,464
Refunds (Collections) Adjustments				(1,857)	(1)
Ending Balance				2,835	4,941
PRVMA
Cost-recovery accounts:
Beginning Balance				707	1,108
Regulatory Asset Increase (Decrease)			$ 1,219	9	1
Refunds (Collections) Adjustments				(365)	(402)
Ending Balance				351	707
CEMA
Cost-recovery accounts:
Beginning Balance				3,245	2,266
Regulatory Asset Increase (Decrease)				240	979
Refunds (Collections) Adjustments				0	0
Ending Balance				$ 3,485	$ 3,245

Capitalization (Details)

Capitalization (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended	13 Months Ended
	Mar. 08, 2021	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Nov. 17, 2021
Subsidiary, Sale of Stock [Line Items]
Common stock, shares authorized (in shares)		70,000,000	70,000,000	70,000,000
Common stock, par value (usd per share)	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares issued (in shares)		30,801,912	30,801,912	30,181,348
Common stock, shares outstanding (in shares)		30,801,912	30,801,912	30,181,348
Preferred stock, shares authorized (in shares)		1,000,000	1,000,000	1,000,000
Preferred stock, par value (usd per share)		$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares issued (in shares)		0	0	0
Preferred stock, shares outstanding (in shares)		0	0	0
Offering price per share (usd per share)	$ 59
At The Market Offering
Subsidiary, Sale of Stock [Line Items]
Common stock, par value (usd per share)					$ 0.001
Aggregate gross sales price (up to)					$ 100,000
Shares issued in offering (in shares)		529,736	884,851
Sale of Stock, Weighted Average Price Per Share		$ 75.49	$ 73.44
Net proceeds from stock offering		$ 39,179	$ 63,432
Total equity distribution		$ 35,012	$ 35,012
Public Stock Offering
Subsidiary, Sale of Stock [Line Items]
Shares issued in offering (in shares)	1,030,000
Net proceeds from stock offering	$ 66,775
Over-Allotment Option
Subsidiary, Sale of Stock [Line Items]
Shares issued in offering (in shares)	154,500

Lines of Credit - Schedule of L

Lines of Credit - Schedule of Lines of Credit (Details) - Revolving Credit Facility - Line of Credit - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Line of Credit Facility [Line Items]
Line Limit	$ 350,000,000
Amounts Outstanding	159,578,000	$ 62,996,000
Unused Portion	190,422,000
Syndicated Credit Agreement
Line of Credit Facility [Line Items]
Line Limit	300,000,000
Amounts Outstanding	115,000,000	0
Unused Portion	185,000,000
SJW Group Credit Agreement Maturing August 2027
Line of Credit Facility [Line Items]
Line Limit	50,000,000
Amounts Outstanding	0	0
Unused Portion	50,000,000
SJWC Credit Agreement Maturing August 2027
Line of Credit Facility [Line Items]
Line Limit	140,000,000
Amounts Outstanding	95,000,000	0
Unused Portion	45,000,000
CTWS Credit Agreement Maturing August 2027
Line of Credit Facility [Line Items]
Line Limit	90,000,000
Amounts Outstanding	20,000,000	0
Unused Portion	70,000,000
SJWTX Credit Agreement Maturing August 2027
Line of Credit Facility [Line Items]
Line Limit	20,000,000
Amounts Outstanding	0	0
Unused Portion	20,000,000
CTWS Credit Agreement Maturing December 2023
Line of Credit Facility [Line Items]
Line Limit	10,000,000
Amounts Outstanding	4,578,000	22,996,000
Unused Portion	5,422,000
CTWS Credit Agreement Maturing May 2025
Line of Credit Facility [Line Items]
Line Limit	40,000,000
Amounts Outstanding	40,000,000	$ 40,000,000
Unused Portion	$ 0

Lines of Credit - Narrative (De

Lines of Credit - Narrative (Details)		12 Months Ended
	Apr. 23, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Feb. 06, 2023 USD ($)	Aug. 02, 2022 USD ($)	Aug. 01, 2022 USD ($)
Line of Credit Facility [Line Items]
Repayments of lines of credit		$ 62,197,000	$ 208,722,000	$ 218,289,000
Revolving Credit Facility | Line of Credit
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		$ 350,000,000
Revolving Credit Facility | Line of Credit | SJW Group
Line of Credit Facility [Line Items]
Line of credit cost of borrowing rate		3.41%	1.32%
Revolving Credit Facility | Line of Credit | Credit Agreement
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity						$ 300,000,000
Capitalization ratio						0.70
Revolving Credit Facility | Line of Credit | SJWC Credit Agreement
Line of Credit Facility [Line Items]
Repayments of lines of credit	$ 140,000,000
Revolving Credit Facility | Line of Credit | SJWTX Credit Agreement
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000,000
Revolving Credit Facility | Line of Credit | CTWS Credit Agreement Maturing May 2025
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		$ 40,000,000
Revolving Credit Facility | Line of Credit | CTWS Credit Agreement Maturing May 2025 | Subsequent Event
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity					$ 40,000,000
Revolving Credit Facility | Line of Credit | CTWS | Amended and Restated Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity						$ 10,000,000	$ 75,000,000

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long-term Debt Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total debt	$ 1,488,788	$ 1,522,955
Unamortized debt premium, net	17,396	19,937
Unamortized debt issuance costs	(9,859)	(10,851)
Current portion	(4,360)	(39,106)
Total long-term debt, less current portion	1,491,965	1,492,935
SJW Group
Debt Instrument [Line Items]
Total long-term debt, less current portion	556,627	556,225
SJW Group | Senior notes
Debt Instrument [Line Items]
Total debt	$ 560,000	560,000
SJW Group | Senior notes | Minimum
Debt Instrument [Line Items]
Rate	2.47%
SJW Group | Senior notes | Maximum
Debt Instrument [Line Items]
Rate	3.53%
SJWC | California Pollution Control Financing Authority Revenue Bond
Debt Instrument [Line Items]
Total debt	$ 470,000	540,000
SJWC | Senior notes
Debt Instrument [Line Items]
Total debt	$ 400,000	420,000
SJWC | Senior notes | Minimum
Debt Instrument [Line Items]
Rate	3%
SJWC | Senior notes | Maximum
Debt Instrument [Line Items]
Rate	7.37%
SJWC | Public utility, bonds | California Pollution Control Financing Authority Revenue Bond
Debt Instrument [Line Items]
Total debt	$ 70,000	120,000
SJWC | Public utility, bonds | California Pollution Control Financing Authority Revenue Bond | Maximum
Debt Instrument [Line Items]
Rate	4.75%
CTWS | Bank term loans
Debt Instrument [Line Items]
Total debt	$ 18,444	20,351
CTWS | Bank term loans | Minimum
Debt Instrument [Line Items]
Rate	4.09%
CTWS | Bank term loans | Maximum
Debt Instrument [Line Items]
Rate	4.15%
Connecticut Water Company
Debt Instrument [Line Items]
Total debt	$ 313,345	303,140
Connecticut Water Company | Senior notes
Debt Instrument [Line Items]
Total debt	$ 195,000	170,000
Connecticut Water Company | Senior notes | Minimum
Debt Instrument [Line Items]
Rate	3.07%
Connecticut Water Company | Senior notes | Maximum
Debt Instrument [Line Items]
Rate	4.71%
Connecticut Water Company | Public utility, bonds | Connecticut Innovations Revenue Bonds, variable rate
Debt Instrument [Line Items]
Total debt	$ 22,050	22,050
Connecticut Water Company | Bank term loans
Debt Instrument [Line Items]
Total debt	$ 96,295	111,090
Connecticut Water Company | Bank term loans | Minimum
Debt Instrument [Line Items]
Rate	4.04%
Connecticut Water Company | Bank term loans | Maximum
Debt Instrument [Line Items]
Rate	4.75%
SJWTX
Debt Instrument [Line Items]
Total debt	$ 60,000	45,000
SJWTX | Senior notes
Debt Instrument [Line Items]
Total debt	$ 15,000	15,000
SJWTX | Senior notes | Minimum
Debt Instrument [Line Items]
Rate	6.27%
SJWTX | Senior notes | Maximum
Debt Instrument [Line Items]
Rate	6.27%
SJWTX | Bank term loans
Debt Instrument [Line Items]
Total debt	$ 45,000	30,000
SJWTX | Bank term loans | Minimum
Debt Instrument [Line Items]
Rate	4.01%
SJWTX | Bank term loans | Maximum
Debt Instrument [Line Items]
Rate	5.54%
Maine Water Company
Debt Instrument [Line Items]
Total debt	$ 66,999	54,464
Maine Water Company | Public utility, bonds | State revolving fund loans
Debt Instrument [Line Items]
Total debt	$ 15,699	17,264
Maine Water Company | Public utility, bonds | State revolving fund loans | Minimum
Debt Instrument [Line Items]
Rate	0%
Maine Water Company | Public utility, bonds | State revolving fund loans | Maximum
Debt Instrument [Line Items]
Rate	2.23%
Maine Water Company | Public utility, bonds | Other First Mortgage Bond
Debt Instrument [Line Items]
Total debt	$ 1,800	2,700
Maine Water Company | Public utility, bonds | Other First Mortgage Bond | Minimum
Debt Instrument [Line Items]
Rate	8.95%
Maine Water Company | Public utility, bonds | Other First Mortgage Bond | Maximum
Debt Instrument [Line Items]
Rate	8.95%
Maine Water Company | Bank term loans
Debt Instrument [Line Items]
Total debt	$ 49,500	$ 34,500
Maine Water Company | Bank term loans | Minimum
Debt Instrument [Line Items]
Rate	3.89%
Maine Water Company | Bank term loans | Maximum
Debt Instrument [Line Items]
Rate	5.51%

Long-Term Debt - Schedule of Ma

Long-Term Debt - Schedule of Maturities of Long-term Debt (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 4,360
2024	48,983
2025	3,648
2026	23,303
2027	2,299
Thereafter	$ 1,406,195

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Oct. 31, 2022	Jul. 14, 2022	Jun. 28, 2022	Apr. 06, 2022	Dec. 31, 2021
SJWC | Senior notes | 4.85% Senior Note, Series P
Debt Instrument [Line Items]
Aggregate principal amount			$ 70,000
Rate			4.85%
Connecticut Water | Senior notes | 4.71% Senior Note, Series 2022, Due 2052
Debt Instrument [Line Items]
Aggregate principal amount				$ 25,000
Rate				4.71%
SJWTX | Senior notes | 5.54% Senior Notes, Due May 2052
Debt Instrument [Line Items]
Aggregate principal amount		$ 15,000
Rate		5.54%
Maine Water | Bank term loans | 4.54% Note Due May 2042
Debt Instrument [Line Items]
Aggregate principal amount					$ 15,000
Rate					4.54%
Significant Observable Inputs (Level 2)
Debt Instrument [Line Items]
Fair value of long-term debt	$ 1,294,354					$ 1,651,825

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current:
Federal	$ 8,570	$ 8,587	$ 11,349
State	3,170	2,633	2,528
Deferred:
Federal	(3,223)	(3,811)	(8,073)
State	(21)	960	2,576
Income tax expense	$ 8,496	$ 8,369	$ 8,380

Income Taxes - Federal Statutor

Income Taxes - Federal Statutory Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income before income taxes	$ 82,324	$ 68,847	$ 69,895
Income Tax Statutory Rate Reconciliation [Abstract]
Income tax at federal statutory rate	17,288	14,458	14,678
Increase (decrease) in taxes attributable to:
State taxes, net of federal income tax benefit	5,328	4,572	4,142
Uncertain tax positions	1,483	1,678	1,351
Property flow-through	(13,091)	(8,573)	(9,215)
Capitalized merger costs	0	0	(296)
Reversal of excess deferred taxes recognized in regulatory liability	(3,885)	(3,295)	(2,912)
Pension flow-through	27	429	92
Stock-based compensation	(297)	(331)	(333)
Other items, net	1,643	(569)	873
Income tax expense	$ 8,496	$ 8,369	$ 8,380

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Advances and contributions	$ 25,462	$ 24,584
Unamortized investment tax credit	575	599
Pensions, postretirement benefits and stock-based compensation	23,161	32,396
Debt premium, net	4,868	5,579
California franchise tax	640	514
Deferred revenue	1,444	0
Other	6,627	8,128
Total deferred tax assets	62,777	71,800
Deferred tax liabilities:
Utility plant	229,500	216,497
Pension and postretirement	17,709	24,779
Deferred gain and other-property	5,982	5,901
Regulatory asset - business combinations debt premium, net	4,868	5,579
Intangibles	2,943	3,193
Deferred revenue	0	773
Regulatory asset - income tax temporary differences, net	12,849	6,867
Section 481(a) adjustments	1,573	3,111
Other	5,508	5,551
Total deferred tax liabilities	280,932	272,251
Net deferred tax liabilities	$ 218,155	$ 200,451

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Contingency [Line Items]
Change in net deferred tax liabilities	$ 17,704
Unrecognized tax benefits before impact of deductions for state taxes, excluding interest and penalties	9,004	$ 7,961
Unrecognized tax benefits that would impact effective tax rate	8,262	$ 7,009
Accrued interest, expense net of the benefit of tax deductions	606
Cumulative reduction in unrecognized tax benefits, due to lapsing of statutes of limitations	230
Connecticut
Income Tax Contingency [Line Items]
Operating loss carryforwards	22,966
Tax credit carryforward	$ 694

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Unrecognized Tax Benefits [Roll Forward]
Balance at beginning of year	$ 7,961	$ 6,468	$ 3,834
Increase related to tax positions taken during the current year	1,549	1,376	1,104
Increase related to tax positions taken during a prior year	0	117	1,530
Reductions related to statute expiration	(284)	0	0
Reductions related to tax positions taken in a prior year	(222)	0	0
Balance at end of year	$ 9,004	$ 7,961	$ 6,468

Utility Plant Intangible Asse_3

Utility Plant Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 1997	Feb. 25, 2022	Jan. 08, 2020
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 35,959	$ 36,276
Intangible assets, customer relationships	1,400
Amortization of Intangible Assets	3,869	1,553	$ 1,401
Future Amortization of Intangible Assets
2023	1,518
2024	1,518
2025	1,518
2026	1,518
2027	1,518
Thereafter	$ 1,518
Minimum
Finite-Lived Intangible Assets [Line Items]
Useful life of intangible assets	5 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Useful life of intangible assets	70 years
Concession fees
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 6,800	6,800			$ 1,600	$ 5,000
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Intangible assets	13,400	13,400
Other intangibles
Finite-Lived Intangible Assets [Line Items]
Intangible assets	15,759	$ 16,076
Service Agreements
Finite-Lived Intangible Assets [Line Items]
Intangible assets	4,304
Useful life of intangible assets				25 years
Infrastructure
Finite-Lived Intangible Assets [Line Items]
Intangible assets	5,984
Contractual Rights
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 1,040

Utility Plant Intangible Asse_4

Utility Plant Intangible Assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Feb. 25, 2022	Dec. 31, 2021	Jan. 08, 2020
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 35,959		$ 36,276
Net intangible assets	16,367		20,650
Concession fees
Finite-Lived Intangible Assets [Line Items]
Intangible assets	6,800	$ 1,600	6,800	$ 5,000
Accumulated amortization of intangible assets	6,693		6,596
Purchase premium customer relationships
Finite-Lived Intangible Assets [Line Items]
Intangible assets	13,400		13,400
Accumulated amortization of intangible assets	2,881		1,988
Other intangibles
Finite-Lived Intangible Assets [Line Items]
Intangible assets	15,759		16,076
Accumulated amortization of intangible assets	$ 10,018		$ 7,042

Commitments (Details)

Commitments (Details) $ / yr in Thousands, $ in Thousands

1 Months Ended

12 Months Ended

Jun. 16, 2022

Feb. 01, 2022

Nov. 07, 2020

Nov. 06, 2020

May 19, 2003

Dec. 31, 2022 USD ($) employee acre_foot $ / million_gallons $ / ft³ gal

Dec. 31, 2022 USD ($) employee acre_foot $ / ft³ $ / million_gallons gal

Dec. 31, 2021 USD ($) $ / million_gallons gal

Dec. 31, 2020 USD ($) gal

Dec. 31, 2008 $ / yr gal

Dec. 31, 1997

Feb. 25, 2022 USD ($)

Jan. 08, 2020 USD ($)

Long-term Purchase Commitment [Line Items]

Purchased water

$ 122,334

$ 98,231

$ 100,723

Intangible assets

$ 35,959

$ 35,959

$ 36,276

Union Member

Long-term Purchase Commitment [Line Items]

Collective bargaining agreement percent of wage increase for 2023

6%

6%

Collective bargaining agreement percent of wage increase for 2024

3.50%

3.50%

Collective bargaining agreement percent of wage increase for 2025

5.50%

5.50%

SJW Group

Long-term Purchase Commitment [Line Items]

Number of employees | employee

362

362

SJW Group | Union Member

Long-term Purchase Commitment [Line Items]

Number of employees | employee

215

215

Minimum

Long-term Purchase Commitment [Line Items]

Useful life of intangible assets

5 years

Maximum

Long-term Purchase Commitment [Line Items]

Useful life of intangible assets

70 years

RWA | Capacity Agreement

Long-term Purchase Commitment [Line Items]

Current contract water rate (in USD per million of gallons)

2,600

75

Purchase commitment period

14 years

RWA | Capacity Agreement | Minimum

Long-term Purchase Commitment [Line Items]

Purchase commitment period

50 years

RWA | Capacity Agreement | Maximum

Long-term Purchase Commitment [Line Items]

Agreement to purchase water (in gallons of water) | gal

1,000,000

MDC | Capacity Agreement

Long-term Purchase Commitment [Line Items]

Current contract water rate (in USD per million of gallons) | $ / ft³

4.09

4.09

Purchase commitment period

50 years

Agreement to purchase water (in gallons of water) | gal

283,000,000

Kennebec Water District

Long-term Purchase Commitment [Line Items]

Agreement to purchase water (in gallons of water) | gal

50,000,000

Contract agreement, term

20 years

20 years

Long-term purchase commitment, wholesale discount (in USD per hundred cubic feet) | $ / ft³

0.20

0.20

Tariff rate (in USD per hundred cubic feet) | $ / ft³

1.51

International Union of Operating Engineers | SJW Group

Long-term Purchase Commitment [Line Items]

Bargaining agreements, term

3 years

Service Agreements

Long-term Purchase Commitment [Line Items]

Useful life of intangible assets

25 years

Intangible assets

$ 4,304

$ 4,304

Concession fees

Long-term Purchase Commitment [Line Items]

Lease renewal term

2 years

Intangible assets

$ 6,800

$ 6,800

$ 6,800

$ 1,600

$ 5,000

Santa Clara Valley Water District

Long-term Purchase Commitment [Line Items]

Master contract, negotiated term for delivery schedules

3 years

Water purchased (in millions of gallons) | gal

18,183,000,000

19,365,000,000

21,269,000,000

Purchased water

$ 96,793

$ 91,938

$ 96,212

Reduction in delivery schedule, percent

23%

Increase in delivery schedule, percent

10%

Minimum percent of delivery schedule to be purchased

90%

90%

Minimum volume of water to be purchased (in million gallons) | gal

18,864,000,000

18,864,000,000

Cost of water to be purchased

$ 106,463

$ 106,463

Current contract water rate (in USD per million of gallons) | $ / million_gallons

5,600

5,600

Guadalupe-Blanco River Authority | SJWTX, Inc.

Long-term Purchase Commitment [Line Items]

Long-term purchase commitment, minimum area required (in acre-feet of water) | acre_foot

7,650

7,650

Notice period required for contract adjustment

60 days

Lower Colorado River Authority | SJWTX, Inc.

Long-term Purchase Commitment [Line Items]

Long-term purchase commitment, minimum area required (in acre-feet of water) | acre_foot

350

350

Benefit Plans - Narrative (Deta

Benefit Plans - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension Plans [Abstract]
Market gains	$ 2,979,000	$ 2,442,000
Actuarial gain (loss), discount rate change	116,372,000
Actuarial gain (loss), data and other changes	(12,422,000)
Actuarial gain (loss), mortality change	4,000
Adjustment to pension benefit plans, net of taxes	(2,151,000)	(716,000)	$ 880,000
Value of life insurance contracts	3,420,000	4,191,000
Annual maximum contribution limit under Health Care Spending Account plan	2,500
Annual maximum contribution limit under Dependent Care Spending Account plan	5,000
Employer contributions to deferral plan	3,003,000	2,822,000	2,824,000
Other comprehensive income (loss), defined benefit plan, net loss	31,549,000	62,270,000
Other comprehensive (income) loss, defined benefit plan, prior service cost	56,000	73,000
Pension Benefits
Pension Plans [Abstract]
Projected benefit obligation	289,123,000	383,838,000	386,091,000
Net periodic pension cost	4,268,000	8,068,000	8,440,000
Total investments made to fund SERP	11,712,000	13,147,000
Executive Supplemental Retirement Plan
Pension Plans [Abstract]
Projected benefit obligation	39,455,000	50,742,000
Net periodic pension cost	4,400,000	4,456,000	4,480,000
Adjustment to pension benefit plans, net of taxes	1,640,000	901,000	$ (1,190,000)
Total investments made to fund SERP	$ 6,395,000	$ 8,147,000
Minimum
Pension Plans [Abstract]
Period for performance standards	3 years
Minimum | Pension Benefits
Pension Plans [Abstract]
Net periodic benefit cost, expected return on plan assets	6.50%	6.50%	6.50%
Maximum
Pension Plans [Abstract]
Period for performance standards	5 years
Maximum | Pension Benefits
Pension Plans [Abstract]
Net periodic benefit cost, expected return on plan assets	6.75%	6.75%	6.75%
CTWS Employees
Pension Plans [Abstract]
Rate of compensation increase to company sponsored savings plan	1.50%
Executives and Non-employee Directors | Deferred compensation arrangement with individual, by type of compensation, pension and other postretirement benefits
Pension Plans [Abstract]
Deferrals by executives and non-employee directors	$ 6,197,000	$ 6,237,000
Executives and Non-employee Directors | Deferred compensation arrangement with individual, by type of compensation, pension and other postretirement benefits | CTWS
Pension Plans [Abstract]
Deferrals by executives and non-employee directors	$ 4,508,000	$ 4,599,000

Benefit Plans - Fair Value of P

Benefit Plans - Fair Value of Plan Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 269,912	$ 331,943
Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	204,531	264,974
Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	65,381	66,969
Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,809	3,797
Executive Supplemental Retirement Plan | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,809	3,797
Executive Supplemental Retirement Plan | Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan | Money market funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	49	186
Executive Supplemental Retirement Plan | Money market funds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	49	186
Executive Supplemental Retirement Plan | Money market funds | Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan | Money market funds | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan | Mutual funds
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,032	2,691
Executive Supplemental Retirement Plan | Mutual funds | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,032	2,691
Executive Supplemental Retirement Plan | Mutual funds | Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan | Mutual funds | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan | Fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	728	920
Executive Supplemental Retirement Plan | Fixed income | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	728	920
Executive Supplemental Retirement Plan | Fixed income | Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Executive Supplemental Retirement Plan | Fixed income | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 0	$ 0

Benefit Plans - Actuarial Calcu

Benefit Plans - Actuarial Calculation Assumptions (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, rate of compensation increase		4%	4%
Benefit obligations, rate of compensation increase		4%
Minimum | Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, discount rate	2.65%	2.29%	3.05%
Net periodic benefit cost, expected return on plan assets	6.50%	6.50%	6.50%
Net periodic benefit cost, rate of compensation increase	4%
Benefit obligations, discount rate	4.95%	2.65%
Benefit obligations, rate of compensation increase	4.50%
Minimum | Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, discount rate	2.61%	2.18%	2.59%
Net periodic benefit cost, expected return on plan assets	4.20%	4.20%	4.20%
Benefit obligations, discount rate	4.96%	2.61%
Maximum | Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, discount rate	2.82%	2.48%	3.23%
Net periodic benefit cost, expected return on plan assets	6.75%	6.75%	6.75%
Net periodic benefit cost, rate of compensation increase	4.50%
Benefit obligations, discount rate	5.24%	2.82%
Benefit obligations, rate of compensation increase	5%
Maximum | Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, discount rate	2.76%	2.41%	3.18%
Net periodic benefit cost, expected return on plan assets	6%	6.50%	6.50%
Benefit obligations, discount rate	5.21%	2.76%

Benefit Plans - Net Periodic Be

Benefit Plans - Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 9,359	$ 9,730	$ 8,659
Interest cost	10,708	9,415	10,484
Expected return on assets	(18,841)	(18,019)	(15,715)
Amortization of prior service cost	17	41	41
Recognized actuarial loss/(gain)	4,620	6,901	4,971
Recognition of significant event	(1,595)	0	0
Net periodic benefit cost	4,268	8,068	8,440
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Service cost	1,032	1,115	900
Interest cost	883	806	956
Expected return on assets	(1,047)	(970)	(857)
Amortization of prior service cost	0	0	97
Recognized actuarial loss/(gain)	(115)	257	229
Recognition of significant event	0	0	0
Net periodic benefit cost	$ 753	$ 1,208	$ 1,325

Benefit Plans - Reconciliation

Benefit Plans - Reconciliation of Funded Status (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Change in plan assets
Fair value of assets at beginning of year	$ 331,943
Fair value of plan assets at end of year	269,912	$ 331,943
Pension Benefits
Change in benefit obligation
Benefit obligation at beginning of year	383,838	386,091
Service cost	9,359	9,730	$ 8,659
Interest cost	10,708	9,415	10,484
Actuarial (gain)/loss	(94,793)	(5,477)
Implicit rate subsidy	0	0
Plan participants contributions	0	0
Administrative expenses paid	(136)	(144)
Benefits paid and settlements	(19,853)	(15,777)
Benefit obligation at end of year	289,123	383,838	386,091
Change in plan assets
Fair value of assets at beginning of year	310,176	278,124
Actual return on plan assets	(49,939)	34,826
Employer contributions	11,712	13,147
Plan participants contributions	0	0
Administrative expenses paid	(136)	(144)
Benefits paid and settlements	(19,853)	(15,777)
Fair value of plan assets at end of year	251,960	310,176	278,124
Funded status at end of year	(37,163)	(73,662)
Other Benefits
Change in benefit obligation
Benefit obligation at beginning of year	34,412	35,794
Service cost	1,032	1,115	900
Interest cost	883	806	956
Actuarial (gain)/loss	(9,360)	(2,235)
Implicit rate subsidy	(236)	(222)
Plan participants contributions	207	171
Administrative expenses paid	0	0
Benefits paid and settlements	(1,108)	(1,017)
Benefit obligation at end of year	25,830	34,412	35,794
Change in plan assets
Fair value of assets at beginning of year	21,767	19,479
Actual return on plan assets	(3,606)	2,460
Employer contributions	626	669
Plan participants contributions	207	171
Administrative expenses paid	(65)	(63)
Benefits paid and settlements	(977)	(949)
Fair value of plan assets at end of year	17,952	21,767	$ 19,479
Funded status at end of year	$ (7,878)	$ (12,645)

Benefit Plans - Amounts Recogni

Benefit Plans - Amounts Recognized in Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Noncurrent liabilities	$ (59,738)	$ (89,998)
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Noncurrent assets	16,005	6,422
Current liabilities	(2,089)	(2,782)
Noncurrent liabilities	(51,079)	(77,302)
Liabilities, net	(37,163)	(73,662)
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Noncurrent assets	679	0
Current liabilities	(139)	(139)
Noncurrent liabilities	(8,418)	(12,506)
Liabilities, net	$ (7,878)	$ (12,645)

Benefit Plans - Regulatory Asse

Benefit Plans - Regulatory Asset (Details) - Postretirement pensions and other medical benefits - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Funded status of obligation	$ 45,041	$ 86,307
Accrued benefit cost	(13,548)	(24,110)
Total regulatory assets, net	$ 31,493	$ 62,197

Benefit Plans - Plan Assets (De

Benefit Plans - Plan Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 269,912	$ 331,943
Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	204,531	264,974
Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	65,381	66,969
Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	159,575	212,180
Equity securities | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	159,575	212,180
Equity securities | Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Equity securities | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Cash and equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	14,093	14,186
Cash and equivalents | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	14,093	14,186
Cash and equivalents | Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Cash and equivalents | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fixed income
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	96,244	105,577
Fixed income | Quoted Prices in Active Markets for Identical Assets (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	30,863	38,608
Fixed income | Significant Observable Inputs (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	65,381	66,969
Fixed income | Significant Unobservable Inputs (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	251,960	310,176	$ 278,124
Pension Benefits | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 90,914	$ 100,036
Actual plan asset allocations as a percent of total plan assets	36%	32%
Pension Benefits | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 147,864	$ 197,248
Actual plan asset allocations as a percent of total plan assets	59%	64%
Pension Benefits | Cash and equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 13,182	$ 12,892
Actual plan asset allocations as a percent of total plan assets	5%	4%
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 17,952	$ 21,767	$ 19,479
Other Benefits | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 5,330	$ 5,541
Actual plan asset allocations as a percent of total plan assets	30%	25%
Other Benefits | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 11,711	$ 14,932
Actual plan asset allocations as a percent of total plan assets	65%	69%
Other Benefits | Cash and equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 911	$ 1,294
Actual plan asset allocations as a percent of total plan assets	5%	6%

Benefit Plans - Benefits Expect

Benefit Plans - Benefits Expected to be Paid in Next Five Years (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Pension Benefits
Expected Future Benefit Payments [Abstract]
2023	$ 15,656
2024	16,535
2025	16,867
2026	21,301
2027	18,722
2028 - 2032	97,964
Other Benefits
Expected Future Benefit Payments [Abstract]
2023	1,612
2024	1,839
2025	1,869
2026	1,886
2027	1,898
2028 - 2032	9,215
Maximum
Defined Benefit Plan Disclosure [Line Items]
Estimated required and discretionary employer cash contributions	$ 9,115

Equity Plans - Narrative (Detai

Equity Plans - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) interval shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares	Jan. 31, 2023 USD ($)
Option Indexed to Issuer's Equity [Line Items]
Fair value of restricted stock awards | $	$ 4,369	$ 3,332	$ 3,333
Performance-based and market-based restricted stock awards issued (in shares)	11,551	7,327	5,327
Performance-based and market-based restricted stock awards vested (in shares)	22,421
Performance-based and market-based restricted stock awards outstanding (in shares)	58,346
Number of purchase intervals | interval	16
Shares issued during the period under the plan	36,585	35,304	31,750
Restricted stock and deferred restricted stock
Option Indexed to Issuer's Equity [Line Items]
Unrecognized compensation cost | $	$ 4,178
Period for recognition of compensation cost	1 year 9 months 3 days
Performance Shares | Minimum
Option Indexed to Issuer's Equity [Line Items]
Range of shares issuable	0%
Performance Shares | Maximum
Option Indexed to Issuer's Equity [Line Items]
Range of shares issuable	150%
Market-based RSU | Minimum
Option Indexed to Issuer's Equity [Line Items]
Range of shares issuable	0%
Market-based RSU | Maximum
Option Indexed to Issuer's Equity [Line Items]
Range of shares issuable	200%
Incentive Plan | Restricted stock and deferred restricted stock
Option Indexed to Issuer's Equity [Line Items]
Number of shares available for issuance (in shares)	623,716
Employee Stock Purchase Plan
Option Indexed to Issuer's Equity [Line Items]
Purchase price of common stock to employees under the plan, percent	85%
Maximum percent of base salary employees can designate for share purchase under the plan	10%
Expenses recorded under the plan | $	$ 377	$ 361	$ 342
Employee Stock Purchase Plan | Subsequent Event
Option Indexed to Issuer's Equity [Line Items]
Unrecognized compensation cost | $				$ 147
Common Stock | Incentive Plan
Option Indexed to Issuer's Equity [Line Items]
Number of shares reserved for issuance under the plan (in shares)	1,800,000
Maximum number of shares per employee (in shares)	600,000
Shares issued pursuant to the plan (in shares)	1,013,782	946,086	880,495
Shares issuable under the plan upon exercise of outstanding awards (in shares)	162,502	168,721	178,106
Common Stock | Employee Stock Purchase Plan
Option Indexed to Issuer's Equity [Line Items]
Number of shares reserved for issuance under the plan (in shares)	400,000
Number of shares available for issuance (in shares)	148,924

Equity Plans - Schedule of Comp

Equity Plans - Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	$ 4,791	$ 4,246	$ 3,553
Restricted stock and deferred restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	4,422	3,889	3,230
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation costs charged to income:	369	357	323
ESPP proceeds	$ 2,091	$ 2,026	$ 1,830

Equity Plans - Restricted Stock

Equity Plans - Restricted Stock and Deferred Restricted Stock Activity (Details) - Restricted stock and deferred restricted stock - Incentive Plan	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Restricted and Deferred Restricted Stock Awards Activity
Outstanding, beginning balance (in shares) | shares	168,721
Granted (in shares) | shares	86,149
Issued (in shares) | shares	(67,696)
Forfeited (in shares) | shares	(24,672)
Outstanding ending balance (in shares) | shares	162,502
Vested (in shares) | shares	37,043
Weighted- Average Grant- Date Fair Value
Outstanding, beginning balance (in dollars per share) | $ / shares	$ 58.43
Granted (in dollars per share) | $ / shares	67.85
Issued (in dollars per share) | $ / shares	54.19
Forfeited (in dollars per share) | $ / shares	67.79
Outstanding, ending balance (in dollars per share) | $ / shares	63.77
Vested (in dollars per share) | $ / shares	$ 53.82
Nonvested Restricted and Deferred Restricted Stock Awards Activity
Nonvested, beginning balance (in shares) | shares	123,410
Granted (in shares) | shares	86,149
Vested (in shares) | shares	(63,454)
Forfeited (in shares) | shares	(20,646)
Nonvested, ending balance (in shares) | shares	125,459
Weighted-  Average Grant- Date Fair Value
Nonvested, beginning balance (in dollars per share) | $ / shares	$ 66.43
Granted (in dollars per share) | $ / shares	67.85
Vested (in dollars per share) | $ / shares	67.53
Forfeited (in dollars per share) | $ / shares	67.26
Nonvested, ending balance (in dollars per share) | $ / shares	$ 66.71

Segment and Non-Tariffed Busi_3

Segment and Non-Tariffed Businesses Reporting (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) segment subsidiary	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Segment Reporting [Abstract]
Number of subsidiaries | subsidiary	5
Number of reportable segments | segment	2
Segment Reporting Information [Line Items]
Operating revenue	$ 620,698	$ 573,686	$ 564,526
Operating expense	489,720	462,527	446,856
Operating income (loss)	130,978	111,159	117,670
Net income (loss)	73,828	60,478	61,515
Depreciation and amortization	104,417	94,400	89,279
Senior note and other interest expense	58,062	54,339	54,255
Income tax expense (benefit) in net income	8,496	8,369	8,380
Assets	3,632,624	3,492,395	3,311,465
Regulated | Water Utility Services
Segment Reporting Information [Line Items]
Operating revenue	603,000	558,154	548,013
Operating expense	473,141	449,401	431,375
Operating income (loss)	129,859	108,753	116,638
Net income (loss)	86,500	67,530	69,245
Depreciation and amortization	99,412	91,896	86,758
Senior note and other interest expense	37,958	34,308	33,877
Income tax expense (benefit) in net income	12,756	10,327	16,563
Assets	3,524,328	3,380,637	3,197,626
Regulated | SJW Corp.
Segment Reporting Information [Line Items]
Operating revenue	603,000	558,154	548,013
Operating expense	473,141	449,401	431,375
Operating income (loss)	129,859	108,753	116,638
Net income (loss)	86,500	67,530	69,245
Depreciation and amortization	99,412	91,896	86,758
Senior note and other interest expense	37,958	34,308	33,877
Income tax expense (benefit) in net income	12,756	10,327	16,563
Assets	3,524,328	3,380,637	3,197,626
Non- tariffed | Water Utility Services
Segment Reporting Information [Line Items]
Operating revenue	12,093	10,153	10,981
Operating expense	9,538	7,138	6,943
Operating income (loss)	2,555	3,015	4,038
Net income (loss)	1,060	3,309	4,099
Depreciation and amortization	2,906	443	442
Senior note and other interest expense	0	0	0
Income tax expense (benefit) in net income	708	369	998
Assets	4,832	6,916	8,869
Non- tariffed | Real Estate Services
Segment Reporting Information [Line Items]
Operating revenue	5,605	5,379	5,532
Operating expense	3,719	3,585	3,510
Operating income (loss)	1,886	1,794	2,022
Net income (loss)	1,442	1,950	1,455
Depreciation and amortization	1,206	1,168	1,186
Senior note and other interest expense	0	0	0
Income tax expense (benefit) in net income	453	619	467
Assets	42,801	43,383	44,405
Non- tariffed | All Other
Segment Reporting Information [Line Items]
Operating revenue	0	0	0
Operating expense	3,322	2,403	5,028
Operating income (loss)	(3,322)	(2,403)	(5,028)
Net income (loss)	(15,174)	(12,311)	(13,284)
Depreciation and amortization	893	893	893
Senior note and other interest expense	20,104	20,031	20,378
Income tax expense (benefit) in net income	(5,421)	(2,946)	(9,648)
Assets	60,663	61,459	60,565
Non- tariffed | SJW Corp.
Segment Reporting Information [Line Items]
Operating revenue	17,698	15,532	16,513
Operating expense	16,579	13,126	15,481
Operating income (loss)	1,119	2,406	1,032
Net income (loss)	(12,672)	(7,052)	(7,730)
Depreciation and amortization	5,005	2,504	2,521
Senior note and other interest expense	20,104	20,031	20,378
Income tax expense (benefit) in net income	(4,260)	(1,958)	(8,183)
Assets	$ 108,296	$ 111,758	$ 113,839

Business Combinations - Narrati

Business Combinations - Narrative (Details) $ / shares in Units, people in Thousands, $ in Thousands			12 Months Ended			15 Months Ended
	Dec. 17, 2021 USD ($) mi² people serviceConnection	Oct. 09, 2019 USD ($) $ / shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2020 USD ($)
Business Acquisition [Line Items]
Cash purchase price			$ 433	$ 23,587	$ 0
Goodwill			640,311	$ 640,471
Kendall West Utility and Bandera East Utility
Business Acquisition [Line Items]
Cash purchase price	$ 23,587
Utility plant, net	9,400
Goodwill	$ 12,300		12,167
Goodwill, measurement period adjustments			$ (161)
Kendall West Utility and Bandera East Utility | CLWSC
Business Acquisition [Line Items]
Number of people served from acquisition | people	5
Service area from acquisition | mi²	19
Kendall West Utility and Bandera East Utility | CLWSC | South Central Texas
Business Acquisition [Line Items]
Number of service connections from acquisition | serviceConnection	1,600
CTWS
Business Acquisition [Line Items]
Cash purchase price		$ 838,476
Utility plant, net		750,703			750,703	$ 750,703
Goodwill		$ 626,523			$ 626,409	626,409
Goodwill, measurement period adjustments						$ 114
Acquiree's common shares converted in cash (in dollars per share) | $ / shares		$ 70
Cash received from acquisition		$ 3,011
Equity award assumed in acquisition		$ 6,384

Business Combinations - Schedul

Business Combinations - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	15 Months Ended
	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Oct. 09, 2019
Assets acquired:
Goodwill		$ 640,311	$ 640,471
CTWS
Assets acquired:
Utility plant, net	$ 750,703			$ 750,703
Utility plant, net, measurement period adjustments	0
Nonutility plant	848			848
Nonutility plant, measurement period adjustments	0
Current assets	41,888			42,673
Current assets, measurement period adjustments	(785)
Investments	12,489			12,489
Investments, measurement period adjustments	0
Regulatory assets and deferred charges, less current portion	78,786			83,132
Regulatory assets and deferred charges, less current portion, measurement period adjustments	(4,346)
Other intangible assets	17,181			17,181
Other intangible assets, measurement period adjustments	0
Other assets	2,592			2,592
Other assets, measurement period adjustments	0
Goodwill	626,409			626,523
Goodwill, measurement period adjustments	(114)
Total assets acquired	1,530,896			1,536,141
Total assets acquired, measurement period adjustments	(5,245)
Liabilities assumed:
Long-term debt	281,009			281,009
Long-term debt, measurement period adjustments	0
Current liabilities, including maturities of long-term debt	125,797			125,772
Current liabilities, including maturities of long-term debt, measurement period adjustments	25
Deferred income taxes	102,378			107,789
Deferred income taxes, measurement period adjustments	(5,411)
Postretirement benefit plans	31,789			31,789
Postretirement benefit plans, measurement period adjustments	0
Contributions in aid of construction and construction advances	137,327			137,327
Contributions in aid of construction and construction advances, measurement period adjustments	0
Other long-term liabilities	10,748			10,607
Other long-term liabilities, measurement period adjustments	141
Total liabilities assumed	689,048			694,293
Total liabilities assumed, measurement period adjustments	(5,245)
Assumed equity	841,848			$ 841,848
Assumed equity, measurement period adjustments	$ 0

Subsequent Event (Details)

Subsequent Event (Details) - SJWTX - Subsequent Event $ in Thousands	Jan. 13, 2023 USD ($) serviceConnection people
KT Water Development Ltd
Subsequent Event [Line Items]
Business combination, purchase price	$ 7,338
Number of people served from acquisition | people	1,725
KT Water Development Ltd | Southern Comal County, Texas
Subsequent Event [Line Items]
Number of service connections from acquisition | serviceConnection	575
KT Water Resource L. P.
Subsequent Event [Line Items]
Business combination, purchase price	$ 53,500

Financial Statement Schedule -

Financial Statement Schedule - Condensed Balance Sheets (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Mar. 08, 2021	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 12,344	$ 12,119		$ 9,269	$ 17,944
Other current assets	6,095	4,902
Total current assets	154,714	134,085
Other assets:
Other	24,313	10,883
Total other assets	806,718	819,130
Total assets	3,632,624	3,492,395		3,311,465
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares in 2022 and 2021; issued and outstanding 30,801,912 shares in 2022 and 30,181,348 shares in 2021	31	30
Additional paid-in capital	651,004	606,392
Retained earnings	458,356	428,260
Accumulated other comprehensive income (loss)	1,477	(163)
Total stockholders’ equity	1,110,868	1,034,519		917,160	889,984
Long-term debt, less current portion	1,491,965	1,492,935
Capitalization, long-term debt and equity	2,602,833	2,527,454
Current liabilities:
Accrued interest	13,907	14,174
Other current liabilities	22,913	27,821
Total current liabilities	264,650	203,271
Deferred income taxes	218,155	200,451
Other noncurrent liabilities	25,884	24,049
Commitments and contingencies
Total equity and liabilities	$ 3,632,624	$ 3,492,395
Common stock, par value (usd per share)	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	70,000,000	70,000,000
Common stock, shares issued (in shares)	30,801,912	30,181,348
Common stock, shares outstanding (in shares)	30,801,912	30,181,348
SJW Group
Assets
Investments in subsidiaries	$ 1,675,545	$ 1,607,952
Current assets:
Cash and cash equivalents	5,142	2,859		$ 436	$ 1,035
Intercompany notes receivable	13,094	6,015
Other current assets	193	530
Total current assets	18,429	9,404
Other assets:
Other	183	0
Total other assets	183	0
Total assets	1,694,157	1,617,356
Stockholders’ equity:
Common stock, $0.001 par value; authorized 70,000,000 shares in 2022 and 2021; issued and outstanding 30,801,912 shares in 2022 and 30,181,348 shares in 2021	31	30
Additional paid-in capital	651,004	606,392
Retained earnings	458,356	428,260
Accumulated other comprehensive income (loss)	1,477	(163)
Total stockholders’ equity	1,110,868	1,034,519
Long-term debt, less current portion	556,627	556,225
Capitalization, long-term debt and equity	1,667,495	1,590,744
Current liabilities:
Intercompany payables	789	2,097
Intercompany notes payable	4,166	9,712
Accrued interest	3,208	3,223
Income tax payable	14,736	8,017
Other current liabilities	398	313
Total current liabilities	23,297	23,362
Deferred income taxes	2,373	2,471
Other noncurrent liabilities	992	779
Commitments and contingencies
Total equity and liabilities	$ 1,694,157	$ 1,617,356

Financial Statement Schedule _2

Financial Statement Schedule - Condensed Statements of Comprehensive Income (Details) - USD ($) $ in Thousands		12 Months Ended
	Jun. 29, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Condensed Financial Statements, Captions [Line Items]
Operating revenue		$ 620,698	$ 573,686	$ 564,526
Operating expense:
Administrative and general		95,404	87,332	79,741
Property taxes and other non-income taxes		32,572	30,964	29,886
Total operating expense		489,720	462,527	446,856
Operating income		130,978	111,159	117,670
Other (expense) income:
Interest on long-term debt, mortgage and other interest expense		(58,062)	(54,339)	(54,255)
Gain on sale of Texas Water Alliance (“TWA”)	$ 3,000	0	3,000	0
Other, net		4,385	6,770	5,906
Income before income taxes		82,324	68,847	69,895
Provision for income taxes		8,496	8,369	8,380
Net income		73,828	60,478	61,515
Other comprehensive income (loss), net		1,640	901	(1,190)
Comprehensive income		75,468	61,379	60,325
SJW Group
Condensed Financial Statements, Captions [Line Items]
Operating revenue		0	0	0
Operating expense:
Administrative and general		1,977	2,050	3,110
Property taxes and other non-income taxes		93	(38)	250
Total operating expense		2,070	2,012	3,360
Operating income		(2,070)	(2,012)	(3,360)
Other (expense) income:
Interest on long-term debt, mortgage and other interest expense		(17,795)	(18,673)	(19,430)
Gain on sale of Texas Water Alliance (“TWA”)		0	3,000	0
Other, net		(340)	(160)	(250)
Income before income taxes		(20,205)	(17,845)	(23,040)
Provision for income taxes		(5,523)	(4,660)	(6,414)
Equity earnings from subsidiaries, net of taxes		88,510	73,663	78,141
Subsidiaries
Other (expense) income:
Equity earnings from subsidiaries, net of taxes		$ 88,510	$ 73,663	$ 78,141

Financial Statement Schedule _3

Financial Statement Schedule - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating activities:
Net income (loss)	$ 73,828	$ 60,478	$ 61,515
Adjustments to reconcile net income to net cash provided by operating activities:
Deferred income taxes	(3,244)	(2,851)	(5,497)
Share-based compensation	4,791	4,246	3,553
Gain on sale of TWA, real estate investments and nonutility properties	(6,197)	(11,421)	(948)
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts payable and other current liabilities	(1,388)	4,843	(357)
Tax receivable and accrued taxes	(11,954)	(6,416)	(3,557)
Other changes, net	261	(2,123)	(2,413)
Net cash provided by operating activities	166,199	130,040	104,051
Investing activities:
Proceeds from sale of TWA, real estate investments and nonutility properties	975	18,228	1,151
Net cash used in investing activities	(244,328)	(259,995)	(214,259)
Financing activities:
Long-term borrowings	55,000	247,000	85,000
Repayments of long-term borrowings	(89,177)	(76,113)	(28,931)
Issuance of common stock, net of issuance costs	39,085	91,028	0
Dividends paid	(43,582)	(40,137)	(36,509)
Net cash provided by financing activities	78,354	132,805	101,533
Net change in cash, cash equivalents and restricted cash	225	2,850	(8,675)
Cash, cash equivalents and restricted cash, beginning of year	12,119	9,269	17,944
Cash, cash equivalents and restricted cash, end of year	12,344	12,119	9,269
Cash paid during the year for:
Interest	63,677	58,175	59,955
Income taxes	6,853	8,466	10,380
SJW Group
Adjustments to reconcile net income to net cash provided by operating activities:
Earnings from investment in subsidiaries	(88,510)	(73,663)	(78,141)
Deferred income taxes	(163)	(185)	162
Share-based compensation	779	679	466
Gain on sale of TWA, real estate investments and nonutility properties	0	(3,000)	0
Changes in operating assets and liabilities, net of acquired assets and liabilities:
Accounts payable and other current liabilities	185	(226)	(1,532)
Intercompany receivables	(3,916)	(1,586)	(2,607)
Tax receivable and accrued taxes	6,883	4,782	10,759
Accrued interest	(15)	28	(553)
Return on capital from investments in subsidiaries	55,950	45,900	47,800
Other changes, net	500	605	367
Net cash provided by operating activities	45,521	33,812	38,236
Investing activities:
Proceeds to subsidiaries for notes receivable	(27,713)	(75,986)	(10,353)
Repayments from subsidiaries for notes receivable	20,634	85,651	1,400
Investments in subsidiaries	(25,892)	(35,118)	(37,952)
Proceeds from sale of TWA, real estate investments and nonutility properties	0	3,000	0
Net cash used in investing activities	(32,971)	(22,453)	(46,905)
Financing activities:
Borrowings from subsidiaries for notes payable	15,355	34,317	54,837
Repayments to subsidiaries for notes payable	(20,901)	(44,145)	(59,762)
Long-term borrowings	0	0	50,000
Repayments of long-term borrowings	0	(50,000)	0
Issuance of common stock, net of issuance costs	39,085	91,029	0
Debt issuance costs	(224)	0	(496)
Dividends paid	(43,582)	(40,137)	(36,509)
Net cash provided by financing activities	(10,267)	(8,936)	8,070
Net change in cash, cash equivalents and restricted cash	2,283	2,423	(599)
Cash, cash equivalents and restricted cash, beginning of year	2,859	436	1,035
Cash, cash equivalents and restricted cash, end of year	5,142	2,859	436
Cash paid during the year for:
Interest	17,512	18,518	19,442
Income taxes	(5,483)	(4,998)	3,466
Supplemental disclosure of non-cash activities:
Share-based compensation from investment in subsidiaries	$ 4,656	$ 4,413	$ 2,894

Financial Statement Schedule _4

Financial Statement Schedule - Narrative (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Condensed Financial Information Disclosure [Abstract]
Restricted net assets, subsidiaries	$ 366,512
Restricted net assets, subsidiaries, percent of consolidated assets	33%

Valuation and Qualifying Acco_2

Valuation and Qualifying Accounts and Reserves (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Allowance for doubtful accounts:
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance, beginning of period	$ 4,600	$ 3,891	$ 1,512
Charged to expense	1,195	932	(177)
Charged to regulatory asset	265	1,610	3,032
Accounts written off	(2,248)	(2,394)	(800)
Recoveries of accounts written off	1,941	561	324
Balance, end of period	5,753	4,600	3,891
Reserve for litigation and claims:
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance, beginning of period	607	684	2,898
Charged to expense	1,583	916	958
Accounts written off	(62)	(50)	(122)
Payments	(360)	(943)	(3,050)
Balance, end of period	$ 1,768	$ 607	$ 684