Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2012	Feb. 26, 2013	Jun. 30, 2012
Document and Entity Information
Entity Registrant Name	AMERICAN STATES WATER CO
Entity Central Index Key	0001056903
Document Type	10-K
Document Period End Date	Dec. 31, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float		$ 1,007,455,000	$ 736,956,000
Entity Common Stock, Shares Outstanding		19,263,011
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Regulated utility plant, at cost
Water	$ 1,227,713	$ 1,187,556
Electric	77,653	73,825
Total	1,305,366	1,261,381
Non-regulated utility property, at cost	8,917	6,731
Total utility plant, at cost	1,314,283	1,268,112
Less - accumulated depreciation	(442,316)	(413,836)
Utility plant before construction work in progress	871,967	854,276
Construction work in progress	45,824	42,224
Net utility plant	917,791	896,500
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	13,755	11,803
Total other property and investments	14,871	12,919
Current Assets
Cash and cash equivalents	23,486	1,315
Accounts receivable-customers, less allowance for doubtful accounts	19,491	19,332
Unbilled revenue	16,147	17,255
Receivable from U.S. government, less allowance for doubtful accounts	12,905	7,584
Other accounts receivable, less allowance for doubtful accounts	7,062	12,181
Income taxes receivable	16,547	20,537
Materials and supplies	5,348	3,070
Regulatory assets - current	32,336	36,362
Prepayments and other current assets	4,391	3,959
Costs and estimated earnings in excess of billings on uncompleted contracts	37,703	34,466
Deferred income taxes - current	8,617	9,540
Total current assets	184,033	165,601
Regulatory and Other Assets
Regulatory assets	143,679	143,595
Costs and estimated earnings in excess of billings on uncompleted contracts	436	598
Receivable from U.S. government, less allowance for doubtful accounts	4,535	6,660
Deferred income taxes	11	15
Other	15,587	12,474
Total regulatory and other assets	164,248	163,342
Total Assets	1,280,943	1,238,362
Capitalization
Common shareholder's equity	454,579	408,666
Long-term debt	332,463	340,395
Total capitalization	787,042	749,061
Current Liabilities
Notes payable to banks		2,000
Long-term debt - current	3,328	291
Accounts payable	40,569	37,873
Income taxes payable	511	332
Accrued other taxes	8,167	7,579
Accrued employee expenses	9,919	8,659
Accrued interest	3,909	3,938
Unrealized loss on purchased power contracts	3,060	7,611
Billings in excess of costs and estimated earnings on uncompleted contracts	12,572	26,973
Other	11,662	12,327
Total current liabilities	93,697	107,583
Other Credits
Advances for construction	70,781	72,371
Contributions in aid of construction - net	106,450	100,037
Deferred income taxes	142,597	128,963
Unamortized investment tax credits	1,881	1,972
Accrued pension and other post-retirement benefits	71,618	68,122
Billings in excess of costs and estimated earnings on uncompleted contracts		3,272
Other	6,877	6,981
Total other credits	400,204	381,718
Commitments and Contingencies (Notes 13 and 14)
Total Capitalization and Liabilities	1,280,943	1,238,362
GOLDEN STATE WATER COMPANY
Regulated utility plant, at cost
Water	1,227,713	1,187,556
Electric	77,653	73,825
Total utility plant, at cost	1,305,366	1,261,381
Less - accumulated depreciation	(437,949)	(410,644)
Utility plant before construction work in progress	867,417	850,737
Construction work in progress	45,720	41,208
Net utility plant	913,137	891,945
Other Property and Investments
Other property and investments	11,590	9,626
Total other property and investments	11,590	9,626
Current Assets
Cash and cash equivalents	22,578
Accounts receivable-customers, less allowance for doubtful accounts	19,491	19,332
Unbilled revenue	16,147	17,255
Inter-company receivable	2,508	785
Other accounts receivable, less allowance for doubtful accounts	6,377	7,755
Income taxes receivable from Parent	16,442	19,914
Materials and supplies	2,244	1,926
Regulatory assets - current	32,336	36,362
Prepayments and other current assets	4,162	3,710
Deferred income taxes - current	7,577	8,497
Total current assets	129,862	115,536
Regulatory and Other Assets
Regulatory assets	143,679	143,595
Other accounts receivable	1,445	1,838
Other	14,339	10,843
Total regulatory and other assets	159,463	156,276
Total Assets	1,214,052	1,173,383
Capitalization
Common shareholder's equity	416,257	384,806
Long-term debt	332,463	340,395
Total capitalization	748,720	725,201
Current Liabilities
Long-term debt - current	3,328	291
Accounts payable	27,292	31,227
Accrued other taxes	7,720	7,153
Accrued employee expenses	8,786	7,544
Accrued interest	3,909	3,938
Unrealized loss on purchased power contracts	3,060	7,611
Other	11,606	12,222
Total current liabilities	65,701	69,986
Other Credits
Advances for construction	70,781	72,371
Contributions in aid of construction - net	106,450	100,037
Deferred income taxes	142,082	128,815
Unamortized investment tax credits	1,881	1,972
Accrued pension and other post-retirement benefits	71,618	68,122
Other	6,819	6,879
Total other credits	399,631	378,196
Commitments and Contingencies (Notes 13 and 14)
Total Capitalization and Liabilities	$ 1,214,052	$ 1,173,383

CONSOLIDATED STATEMENTS OF CAPITALIZATION (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Common Shareholders' Equity:
Common shares, no par value	$ 249,322	$ 233,306
Earnings reinvested in the business	205,257	175,360
Common shareholders' equity	454,579	408,666
Long-Term Debt
Long-Term Debt including Current maturities	335,791	340,686
Less: Current maturities	(3,328)	(291)
Long-Term Debt	332,463	340,395
Total capitalization	787,042	749,061
GOLDEN STATE WATER COMPANY
Common Shareholders' Equity:
Common shares, no par value	231,480	228,936
Earnings reinvested in the business	184,777	155,870
Common shareholders' equity	416,257	384,806
Long-Term Debt
Long-Term Debt including Current maturities	335,791	340,686
Less: Current maturities	(3,328)	(291)
Long-Term Debt	332,463	340,395
Total capitalization	748,720	725,201
6.64% notes due 2013
Long-Term Debt
Long-Term Debt including Current maturities	1,100	1,100
6.64% notes due 2013 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	1,100	1,100
6.80% notes due 2013
Long-Term Debt
Long-Term Debt including Current maturities	2,000	2,000
6.80% notes due 2013 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	2,000	2,000
6.87% notes due 2023
Long-Term Debt
Long-Term Debt including Current maturities	5,000	5,000
6.87% notes due 2023 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	5,000	5,000
7.00% notes due 2023
Long-Term Debt
Long-Term Debt including Current maturities	10,000	10,000
7.00% notes due 2023 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	10,000	10,000
7.55% notes due 2025
Long-Term Debt
Long-Term Debt including Current maturities		8,000
7.55% notes due 2025 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities		8,000
6.81% notes due 2028
Long-Term Debt
Long-Term Debt including Current maturities	15,000	15,000
6.81% notes due 2028 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	15,000	15,000
6.59% notes due 2029
Long-Term Debt
Long-Term Debt including Current maturities	40,000	40,000
6.59% notes due 2029 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	40,000	40,000
7.875% notes due 2030
Long-Term Debt
Long-Term Debt including Current maturities	20,000	20,000
7.875% notes due 2030 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	20,000	20,000
7.23% notes due 2031
Long-Term Debt
Long-Term Debt including Current maturities	50,000	50,000
7.23% notes due 2031 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	50,000	50,000
6.00% notes due 2041
Long-Term Debt
Long-Term Debt including Current maturities	62,000	62,000
6.00% notes due 2041 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	62,000	62,000
9.56% private placement notes due 2031
Long-Term Debt
Long-Term Debt including Current maturities	28,000	28,000
9.56% private placement notes due 2031 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	28,000	28,000
5.87% private placement notes due 2028
Long-Term Debt
Long-Term Debt including Current maturities	40,000	40,000
5.87% private placement notes due 2028 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	40,000	40,000
6.70% private placement notes due 2019
Long-Term Debt
Long-Term Debt including Current maturities	40,000	40,000
6.70% private placement notes due 2019 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	40,000	40,000
5.50% tax-exempt obligation due 2026
Long-Term Debt
Long-Term Debt including Current maturities	7,730	7,745
5.50% tax-exempt obligation due 2026 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	7,730	7,745
Tax-Exempt Variable Rate Obligation due 2014
Long-Term Debt
Long-Term Debt including Current maturities	6,000	6,000
Tax-Exempt Variable Rate Obligation due 2014 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	6,000	6,000
Tax-Exempt State Water Project due 2035
Long-Term Debt
Long-Term Debt including Current maturities	4,453	4,559
Tax-Exempt State Water Project due 2035 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	4,453	4,559
8.50% other fixed rate obligation due 2012
Long-Term Debt
Long-Term Debt including Current maturities		133
8.50% other fixed rate obligation due 2012 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities		133
Other Variable Rate Obligation due 2018
Long-Term Debt
Long-Term Debt including Current maturities	196	232
Other Variable Rate Obligation due 2018 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	196	232
American Recovery and Reinvestment Act Obligation due 2033
Long-Term Debt
Long-Term Debt including Current maturities	4,259	851
American Recovery and Reinvestment Act Obligation due 2033 \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	4,259	851
Capital lease obligations
Long-Term Debt
Long-Term Debt including Current maturities	53	66
Capital lease obligations \| GOLDEN STATE WATER COMPANY
Long-Term Debt
Long-Term Debt including Current maturities	$ 53	$ 66

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References+ Details

CONSOLIDATED STATEMENTS OF CAPITALIZATION (Parenthetical)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 6.64% notes due 2013	Dec. 31, 2011 6.64% notes due 2013	Dec. 31, 2012 6.64% notes due 2013 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 6.64% notes due 2013 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 6.80% notes due 2013	Dec. 31, 2011 6.80% notes due 2013	Dec. 31, 2012 6.80% notes due 2013 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 6.80% notes due 2013 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 6.87% notes due 2023	Dec. 31, 2011 6.87% notes due 2023	Dec. 31, 2012 6.87% notes due 2023 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 6.87% notes due 2023 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 7.00% notes due 2023	Dec. 31, 2011 7.00% notes due 2023	Dec. 31, 2012 7.00% notes due 2023 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 7.00% notes due 2023 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 6.81% notes due 2028	Dec. 31, 2011 6.81% notes due 2028	Dec. 31, 2012 6.81% notes due 2028 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 6.81% notes due 2028 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 6.59% notes due 2029	Dec. 31, 2011 6.59% notes due 2029	Dec. 31, 2012 6.59% notes due 2029 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 6.59% notes due 2029 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 7.875% notes due 2030	Dec. 31, 2011 7.875% notes due 2030	Dec. 31, 2012 7.875% notes due 2030 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 7.875% notes due 2030 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 7.23% notes due 2031	Dec. 31, 2011 7.23% notes due 2031	Dec. 31, 2012 7.23% notes due 2031 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 7.23% notes due 2031 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 5.87% private placement notes due 2028	Dec. 31, 2011 5.87% private placement notes due 2028	Dec. 31, 2012 5.87% private placement notes due 2028 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 5.87% private placement notes due 2028 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 6.70% private placement notes due 2019	Dec. 31, 2011 6.70% private placement notes due 2019	Dec. 31, 2012 6.70% private placement notes due 2019 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 6.70% private placement notes due 2019 GOLDEN STATE WATER COMPANY	Dec. 31, 2012 5.50% tax-exempt obligation due 2026	Dec. 31, 2011 5.50% tax-exempt obligation due 2026	Dec. 31, 2012 5.50% tax-exempt obligation due 2026 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 5.50% tax-exempt obligation due 2026 GOLDEN STATE WATER COMPANY	Dec. 31, 2011 8.50% other fixed rate obligation due 2012	Dec. 31, 2011 8.50% other fixed rate obligation due 2012 GOLDEN STATE WATER COMPANY
Interest rate per annum (as a percent)					6.64%	6.64%	6.64%	6.64%	6.80%	6.80%	6.80%	6.80%	6.87%	6.87%	6.87%	6.87%	7.00%	7.00%	7.00%	7.00%	6.81%	6.81%	6.81%	6.81%	6.59%	6.59%	6.59%	6.59%	7.875%	7.875%	7.875%	7.875%	7.23%	7.23%	7.23%	7.23%	5.87%	5.87%	5.87%	5.87%	6.70%	6.70%	6.70%	6.70%	5.50%	5.50%	5.50%	5.50%	8.50%	8.50%
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares outstanding	19,237,212	18,788,993	146	146

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References+ Details

CONSOLIDATED STATEMENTS OF INCOME (USD $) Share data in Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Operating Revenues
Water	$ 305,898,000	$ 300,450,000	$ 291,617,000
Electric	37,033,000	36,275,000	35,799,000
Contracted services	123,977,000	83,188,000	72,360,000
Total operating revenues	466,908,000	419,913,000	399,776,000
Operating Expenses
Water purchased	54,010,000	47,530,000	46,865,000
Power purchased for pumping	8,355,000	8,598,000	9,113,000
Groundwater production assessment	14,732,000	13,550,000	11,473,000
Power purchased for resale	12,120,000	13,574,000	13,078,000
Supply cost balancing accounts	11,709,000	18,748,000	20,622,000
Other operation expenses	29,790,000	28,312,000	29,107,000
Administrative and general expenses	70,556,000	74,061,000	86,266,000
Depreciation and amortization	41,385,000	38,349,000	37,405,000
Maintenance	15,887,000	17,357,000	18,149,000
Property and other taxes	15,381,000	14,210,000	14,165,000
ASUS construction expenses	81,957,000	50,648,000	40,357,000
Net gain on sale of property	(68,000)	(128,000)	(643,000)
Total operating expenses	355,814,000	324,809,000	325,957,000
Operating Income	111,094,000	95,104,000	73,819,000
Other Income and Expenses
Interest expense	(22,765,000)	(23,681,000)	(21,636,000)
Interest income	1,333,000	859,000	2,406,000
Other	431,000	(196,000)	(463,000)
Total other income and expenses	(21,001,000)	(23,018,000)	(19,693,000)
Income from continuing operations before income tax expense	90,093,000	72,086,000	54,126,000
Income tax expense	35,945,000	30,076,000	23,035,000
Income from continuing operations	54,148,000	42,010,000	31,091,000
Income from discontinued operations, net of tax		3,849,000	2,106,000
Net Income	54,148,000	45,859,000	33,197,000
Basic Earnings Per Common Share
Income from continuing operations (in dollars per share)	$ 2.83	$ 2.24	$ 1.67
Income from discontinued operations, net of tax (in dollars per share)		$ 0.20	$ 0.11
Net Income (in dollars per share)	$ 2.83	$ 2.44	$ 1.78
Fully Diluted Earnings Per Share
Income from continuing operations (in dollars per share)	$ 2.82	$ 2.23	$ 1.66
Income from discontinued operations, net of tax (in dollars per share)		$ 0.20	$ 0.11
Net Income (in dollars per share)	$ 2.82	$ 2.43	$ 1.77
Weighted Average Number of Shares Outstanding (in shares)	18,999	18,693	18,585
Weighted Average Number of Diluted Shares (in shares)	19,131	18,837	18,736
Dividends Declared Per Common Share (in dollars per share)	$ 1.27	$ 1.10	$ 1.04
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	305,898,000	300,450,000	291,617,000
Electric	37,033,000	36,275,000	35,799,000
Total operating revenues	342,931,000	336,725,000	327,416,000
Operating Expenses
Water purchased	54,010,000	47,530,000	46,865,000
Power purchased for pumping	8,355,000	8,598,000	9,113,000
Groundwater production assessment	14,732,000	13,550,000	11,473,000
Power purchased for resale	12,120,000	13,574,000	13,078,000
Supply cost balancing accounts	11,709,000	18,748,000	20,622,000
Other operation expenses	26,938,000	24,579,000	25,424,000
Administrative and general expenses	60,139,000	61,582,000	72,582,000
Depreciation and amortization	40,197,000	37,461,000	36,600,000
Maintenance	14,356,000	14,702,000	15,840,000
Property and other taxes	13,835,000	12,851,000	12,658,000
Net gain on sale of property	(65,000)	(128,000)	(640,000)
Total operating expenses	256,326,000	253,047,000	263,615,000
Operating Income	86,605,000	83,678,000	63,801,000
Other Income and Expenses
Interest expense	(22,609,000)	(23,292,000)	(21,215,000)
Interest income	1,293,000	801,000	1,914,000
Other	431,000	(394,000)	(307,000)
Total other income and expenses	(20,885,000)	(22,885,000)	(19,608,000)
Income from continuing operations before income tax expense	65,720,000	60,793,000	44,193,000
Income tax expense	26,500,000	25,971,000	19,083,000
Net Income	$ 39,220,000	$ 34,822,000	$ 25,110,000

CONSOLIDATED STATEMENTS OF CHANGES IN COMMON SHAREHOLDERS' EQUITY (USD $) In Thousands, except Share data, unless otherwise specified	Total	GOLDEN STATE WATER COMPANY	Common Shares	Common Shares GOLDEN STATE WATER COMPANY	Earnings Reinvested in the Business	Earnings Reinvested in the Business GOLDEN STATE WATER COMPANY
Balances at Dec. 31, 2009	$ 359,430	$ 331,530	$ 223,066	$ 195,821	$ 136,364	$ 135,709
Balances (in shares) at Dec. 31, 2009			18,532,000	134
Add:
Net income	33,197	25,110			33,197	25,110
Issuance of Common Shares	1,838	20,000	1,838	20,000
Issuance of Common Shares (in shares)	68,025		68,000	8
Exercise of stock options	857		857
Exercise of stock options (in shares)	30,500		31,000
Tax benefit from employee stock-based awards	111	107	111	107
Compensation on stock-based awards	1,434	1,148	1,434	1,148
Dividend equivalent rights on stock-based awards not paid in cash	79	73	79	73
Deduct:
Dividends on Common Shares	19,326	19,600			19,326	19,600
Dividend equivalent rights on stock-based awards	79	73			79	73
Balances at Dec. 31, 2010	377,541	358,295	227,385	217,149	150,156	141,146
Balances (in shares) at Dec. 31, 2010			18,631,000	142
Add:
Net income	45,859	34,822			45,859	34,822
Issuance of Common Shares	1,658	10,000	1,658	10,000
Issuance of Common Shares (in shares)	69,434		69,000	4
Exercise of stock options	2,350		2,350
Exercise of stock options (in shares)	88,713		89,000
Tax benefit from employee stock-based awards	336	336	336	336
Compensation on stock-based awards	1,474	1,353	1,474	1,353
Dividend equivalent rights on stock-based awards not paid in cash	103	98	103	98
Deduct:
Dividends on Common Shares	20,552	20,000			20,552	20,000
Dividend equivalent rights on stock-based awards	103	98			103	98
Balances at Dec. 31, 2011	408,666	384,806	233,306	228,936	175,360	155,870
Balances (in shares) at Dec. 31, 2011			18,789,000	146
Add:
Net income	54,148	39,220			54,148	39,220
Issuance of Common Shares		0
Issuance of Common Shares (in shares)	38,519
Exercise of stock options (in shares)	409,700
Exercise of stock options and other issuance of Common Shares	13,295		13,295
Exercise of stock options and other issuance of Common Shares (in shares)			448,000
Tax benefit from employee stock-based awards	890	895	890	895
Compensation on stock-based awards	1,710	1,536	1,710	1,536
Dividend equivalent rights on stock-based awards not paid in cash	121	113	121	113
Deduct:
Dividends on Common Shares	24,130	10,200			24,130	10,200
Dividend equivalent rights on stock-based awards	121	113			121	113
Balances at Dec. 31, 2012	$ 454,579	$ 416,257	$ 249,322	$ 231,480	$ 205,257	$ 184,777
Balances (in shares) at Dec. 31, 2012			19,237,000	146

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash Flows From Operating Activities:
Net income	$ 54,148,000	$ 45,859,000	$ 33,197,000
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on CCWC, net of taxes, included in discontinued operations		(2,454,000)
Depreciation and amortization	43,234,000	40,809,000	40,410,000
Net gain on sale of property	(68,000)	(128,000)	(643,000)
Provision for doubtful accounts	1,710,000	938,000	1,069,000
Deferred income taxes and investment tax credits	15,087,000	13,861,000	6,689,000
Stock-based compensation expense	1,931,000	1,520,000	1,482,000
Impairment and other charges	416,000		16,634,000
Other - net	(35,000)	359,000	618,000
Changes in assets and liabilities:
Accounts receivable - customers	(1,773,000)	(2,687,000)	(2,230,000)
Unbilled revenue	1,108,000	3,093,000	(2,509,000)
Other accounts receivable	5,416,000	(2,139,000)	2,345,000
Receivables from the U.S. government	(3,196,000)	(3,789,000)	556,000
Materials and supplies	(2,278,000)	(909,000)	(267,000)
Prepayments and other current assets	(432,000)	2,198,000	(1,193,000)
Regulatory assets - supply cost balancing accounts	11,709,000	18,748,000	20,622,000
Other assets (including other regulatory assets)	(20,139,000)	(26,661,000)	(44,288,000)
Costs and estimated earnings in excess of billings on uncompleted contracts	(3,075,000)	918,000	(15,049,000)
Accounts payable	4,300,000	(2,953,000)	3,154,000
Income taxes receivable/payable	4,169,000	(14,544,000)	(2,678,000)
Billings in excess of costs and estimated earnings on uncompleted contracts	(17,673,000)	4,819,000	7,531,000
Accrued pension and other post-retirement benefits	5,954,000	1,647,000	(542,000)
Other liabilities	981,000	1,662,000	(11,144,000)
Net cash provided	101,494,000	80,167,000	53,764,000
Cash Flows From Investing Activities:
Capital expenditures	(68,104,000)	(80,281,000)	(79,050,000)
Proceeds from the sale of CCWC		29,603,000
Proceeds from sale of property	68,000	144,000	820,000
Net cash used	(68,036,000)	(50,534,000)	(78,230,000)
Cash Flows From Financing Activities:
Proceeds from issuance of Common Shares, net of issuance cost		1,658,000	1,838,000
Proceeds from stock option exercises	13,295,000	2,350,000	857,000
Tax benefits from exercise of stock-based awards	890,000	336,000	111,000
Receipt of advances for and contributions in aid of construction	9,647,000	7,489,000	6,069,000
Refunds on advances for construction	(3,614,000)	(4,136,000)	(3,837,000)
Retirement or repayments of long-term debt	(8,303,000)	(22,380,000)	(701,000)
Proceeds from issuance of long-term debt, net of issuance costs	3,408,000	61,912,000
Net change in notes payable to banks	(2,000,000)	(58,900,000)	43,500,000
Dividends paid	(24,130,000)	(20,552,000)	(19,326,000)
Other	(480,000)	(292,000)	(236,000)
Net cash provided (used)	(11,287,000)	(32,515,000)	28,275,000
Net increase (decrease) in cash and cash equivalents	22,171,000	(2,882,000)	3,809,000
Cash and cash equivalents, beginning of year	1,315,000	5,494,000	1,685,000
Cash and cash equivalents, end of year	23,486,000	1,315,000	5,494,000
Less cash and cash equivalents of discontinued operations			1,297,000
Cash and cash equivalents of continuing operations	23,486,000	1,315,000	4,197,000
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	39,220,000	34,822,000	25,110,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	42,046,000	39,921,000	38,843,000
Net gain on sale of property	(65,000)	(128,000)	(640,000)
Provision for doubtful accounts	1,668,000	859,000	1,041,000
Deferred income taxes and investment tax credits	14,713,000	13,805,000	6,688,000
Stock-based compensation expense	1,667,000	1,345,000	1,139,000
Impairment and other charges	416,000		16,634,000
Other - net	(107,000)	(137,000)	255,000
Changes in assets and liabilities:
Accounts receivable - customers	(1,773,000)	(2,687,000)	(2,209,000)
Unbilled revenue	1,108,000	3,093,000	(2,513,000)
Other accounts receivable	1,717,000	361,000	3,664,000
Materials and supplies	(318,000)	(147,000)	(100,000)
Prepayments and other current assets	(452,000)	1,985,000	(757,000)
Regulatory assets - supply cost balancing accounts	11,709,000	18,748,000	20,622,000
Other assets (including other regulatory assets)	(20,056,000)	(26,693,000)	(44,266,000)
Accounts payable	(2,331,000)	1,093,000	(683,000)
Inter-company receivable/payable	277,000	482,000	(75,000)
Income taxes receivable/payable from/to Parent	3,472,000	(12,493,000)	(2,001,000)
Accrued pension and other post-retirement benefits	5,954,000	1,647,000	(542,000)
Other liabilities	1,035,000	1,678,000	(11,205,000)
Net cash provided	99,900,000	77,554,000	49,005,000
Cash Flows From Investing Activities:
Capital expenditures	(66,831,000)	(78,438,000)	(76,964,000)
Proceeds from sale of property	65,000	144,000	817,000
Net cash used	(66,766,000)	(78,294,000)	(76,147,000)
Cash Flows From Financing Activities:
Proceeds from issuance of Common Shares, net of issuance cost		10,000,000	20,000,000
Tax benefits from exercise of stock-based awards	895,000	336,000	107,000
Receipt of advances for and contributions in aid of construction	9,647,000	7,489,000	5,944,000
Refunds on advances for construction	(3,614,000)	(4,136,000)	(3,712,000)
Retirement or repayments of long-term debt	(8,303,000)	(22,380,000)	(371,000)
Proceeds from issuance of long-term debt, net of issuance costs	3,408,000	61,912,000
Net change in inter-company borrowings	(2,000,000)	(33,785,000)	25,400,000
Dividends paid	(10,200,000)	(20,000,000)	(19,600,000)
Other	(389,000)	(237,000)	(181,000)
Net cash provided (used)	(10,556,000)	(801,000)	27,587,000
Net increase (decrease) in cash and cash equivalents	22,578,000	(1,541,000)	445,000
Cash and cash equivalents, beginning of year		1,541,000	1,096,000
Cash and cash equivalents, end of year	22,578,000		1,541,000
Cash and cash equivalents of continuing operations	$ 22,578,000

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

Note 1 — Summary of Significant Accounting Policies

Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”) and Old North Utility Services, Inc. (“ONUS”)). AWR and its subsidiaries may be collectively referred to herein as “Registrant” or “the Company”. The subsidiaries of ASUS may be collectively referred to herein as the “Military Utility Privatization Subsidiaries.” AWR was also the parent company of Chaparral City Water Company (“CCWC”) until the completion of the sale of CCWC on May 31, 2011.

GSWC is a public utility engaged principally in the purchase, production, distribution and sale of water in California serving approximately 256,000 water customers. GSWC also distributes electricity in several San Bernardino Mountain communities serving approximately 23,000 electric customers through its Bear Valley Electric Service (“BVES”) division. The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric business, including properties, rates, services, facilities and other matters. AWR’s assets and operating income are primarily those of GSWC.

ASUS performs water and/or wastewater services and operations on a contract basis. Through its wholly-owned subsidiaries, ASUS has entered into agreements with the U.S. government to operate and maintain, and renew and replace the water and/or wastewater systems at various military bases pursuant to 50-year fixed-price contracts, which are subject to periodic price redeterminations and modifications for changes in circumstances, changes in laws and regulations and service requirement changes with respect to wages and fringe benefits to the extent provided in each of the contracts. At times, ASUS also performs construction of water and wastewater system infrastructures, of which a fixed-price contract is negotiated with the government or the third-party prime government contractor at the military base. There is no direct regulatory oversight by the CPUC of the contracted services provided by ASUS or any of its wholly-owned subsidiaries.

Basis of Presentation: The consolidated financial statements and notes thereto are being presented in a combined report being filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. Certain prior period amounts have been reclassified to conform to the 2012 financial statement presentation.

The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly-owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. The operational results for the periods presented and the gain on disposal of CCWC are reported in discontinued operations, net of taxes and transaction costs.

Related Party Transactions: GSWC and ASUS provide and receive various services to and from their parent, AWR. Any transactions between GSWC and AWR or ASUS are governed by the CPUC’s affiliate transaction rules. In addition, AWR has a $100.0 million syndicated credit facility. AWR borrows under this facility and provides funds to its subsidiaries, including GSWC, in support of their operations. Any amounts owed to AWR for borrowings under this facility are included in inter-company payables on GSWC’s balance sheet. The interest rate charged to GSWC and other affiliates is sufficient to cover AWR’s interest cost under the credit facility. GSWC also allocates certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors mandated by the CPUC. Through May 31, 2011, GSWC also allocated costs to CCWC.

AWR owns all of the outstanding common stock of GSWC and ASUS. ASUS owns all of the outstanding common stock of the Military Utility Privatization Subsidiaries.

Utility Accounting: Registrant’s accounting policies conform to accounting principles generally accepted in the United States of America, including the accounting principles for rate-regulated enterprises, which reflect the ratemaking policies of the CPUC and the Federal Energy Regulatory Commission. GSWC has incurred various costs and received various credits reflected as regulatory assets and liabilities. Accounting for such costs and credits as regulatory assets and liabilities is in accordance with the guidance for accounting for the effects of certain types of regulation. This guidance sets forth the application of accounting principles generally accepted in the United States of America for those companies whose rates are established by or are subject to approval by an independent third-party regulator.

Under such accounting guidance, rate regulated entities defer costs and credits on the balance sheet as regulatory assets and liabilities when it is probable that those costs and credits will be recognized in the ratemaking process in a period different from the period in which they would have been reflected in income by an unregulated company. These regulatory assets and liabilities are then recognized in the income statement in the period in which the same amounts are reflected in the rates charged for service. The amounts included as regulatory assets and liabilities that will be collected over a period exceeding one year are classified as long-term assets and liabilities as of December 31, 2012 and 2011.

Property and Depreciation: GSWC capitalizes, as utility plant, the cost of construction and the cost of additions, betterments and replacements of retired units of property. Such cost includes labor, material and certain indirect charges. Water systems acquired are recorded at estimated original cost of utility plant when first devoted to utility service and the applicable accumulated depreciation is recorded to accumulated depreciation. The difference between the estimated original cost, less accumulated depreciation, and the purchase price, if recognized by the regulator, is recorded as an acquisition adjustment within utility plant. At December 31, 2012, utility plant includes a net credit acquisition adjustment of $8.8 million for GSWC, which is being amortized over approximately 30 years as permitted by the CPUC. Amortization of the acquisition adjustments totaled $374,000 for the years ended December 31, 2012, 2011 and 2010.

Depreciation is computed on the straight-line, remaining-life basis, group method, based on depreciable plant in accordance with the applicable ratemaking process. The aggregate composite rate for depreciation for GSWC’s water distribution unit approximated 3.7% for 2012 and 3.8% for 2011 and 2010, and approximately 3.6% for its electric unit for 2012 and 3.7% for 2011 and 2010. Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $1.8 million, $2.5 million and $2.2 million for the years ended December 31, 2012, 2011 and 2010, respectively. Expenditures for maintenance and repairs are expensed as incurred. Replaced or retired property costs, including cost of removal, are charged to the accumulated provision for depreciation. Property owned and depreciation recorded by ASUS and its subsidiaries are not material to Registrant’s financial statements.

Estimated useful lives of GSWC’s utility plant, as authorized by the CPUC, are as follows:

Source of water supply		30 years to 50 years
Pumping		25 years to 40 years
Water treatment		20 years to 35 years
Transmission and distribution		25 years to 55 years
Generation		40 years
Other plant		7 years to 40 years

Asset Retirement Obligations: GSWC has a legal obligation for the retirement of its wells, which by law need to be properly capped at the time of removal. As such, GSWC incurs asset retirement obligations. GSWC records the fair value of a liability for these asset retirement obligations in the period in which they are incurred. When the liability is initially recorded, GSWC capitalizes the cost by increasing the carrying amount of the related long-lived asset. Over time, the liability is accreted to its present value each period, and the capitalized cost is depreciated over the useful life of the related asset. Upon settlement of the liability, GSWC either settles the obligation for its recorded amount or incurs a gain or loss upon settlement. Retirement costs have historically been recovered through rates subsequent to the retirement costs being incurred. Accordingly, GSWC’s asset retirement obligations are reflected as a regulatory asset. GSWC also reflects the gain or loss at settlement as a regulatory asset or liability on the balance sheet.

With regards to removal costs associated with certain other long-lived assets, such as water mains, distribution and transmission assets, asset retirement obligations have not been recognized as GSWC believes that it will not be obligated to retire these assets.There are no CPUC rules or regulations that require GSWC to remove any of its other long-lived assets. In addition, GSWC’s water pipelines are not subject to regulation by any federal regulatory agency. GSWC has franchise agreements with various municipalities in order to use the public right of way for utility purposes (i.e., operate water distribution and transmission assets), and if certain events occur in the future, could be required to remove or relocate certain of its pipelines. However, it is not possible to estimate an asset retirement amount since the timing and the amount of assets that may be required to be removed, if any, is not known.

Amounts recorded for asset retirement obligations are subject to various assumptions and determinations, such as determining whether a legal obligation exists to remove assets, and estimating the fair value of the costs of removal, when final removal will occur and the credit-adjusted risk-free interest rates to be utilized on discounting future liabilities. Changes that may arise over time with regard to these assumptions will change amounts recorded in the future. Estimating the fair value of the costs of removal were determined based on third party costs.

Impairment of Long-Lived Assets: Long-lived assets are reviewed for impairment annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable in accordance with accounting guidance for impairment or disposal of long-lived assets. Registrant would recognize an impairment loss only if the carrying value amount of a long-lived asset is not recoverable from customer rates authorized by the CPUC. Impairment loss is measured as the excess of the carrying value over the amounts recovered in customer rates. During the years ended December 31, 2012 and 2010, an impairment loss was recorded in operating expenses as a result of the disallowance of certain capital costs by the CPUC as more fully discussed in Note 2. For the year ended December 31, 2011, no impairment loss was recorded.

Goodwill: At December 31, 2012 and 2011, AWR had approximately $1.1 million of goodwill included in “Other Property and Investments.” The $1.1 million goodwill arose from ASUS’s 2008 acquisition of a subcontractor’s business. In accordance with the accounting guidance for testing goodwill, AWR assesses qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. During 2012, AWR’s assessment of qualitative factors did not indicate that an impairment had occurred for the current amount of $1.1 million in goodwill for ASUS.

Cash and Cash Equivalents: Cash and cash equivalents include short-term cash investments with an original maturity of three months or less. At times, cash and cash equivalent balances may be in excess of federally insured limits. Cash and cash equivalents are held with financial institutions with high credit standings.

Accounts Receivable: Accounts receivable is reported on the balance sheet net of any allowance for doubtful accounts. The allowance for doubtful accounts is Registrant’s best estimate of the amount of probable credit losses in Registrant’s existing accounts receivable from its water and electric customers, and is determined based on historical write-off experience and the aging of account balances. Registrant reviews the allowance for doubtful accounts quarterly. Account balances are written off against the allowance when it is probable the receivable will not be recovered. When utility customers request extended payment terms, credit is extended based on regulatory guidelines, and collateral is not required. Other accounts receivable consist of amounts due from third parties (non-utility customers) for various reasons, including amounts due from contractors, amounts due under settlement agreements, and amounts due from the U.S. government or other third-party prime government contractors pursuant to contracts or modifications thereto or agreements to operate and maintain, and/or provide construction services for the water and/or wastewater systems at military bases. The allowance for these other accounts receivable is based on Registrant’s evaluation of the receivable portfolio under current conditions and a review of specific problems and such other factors that, in Registrant’s judgment, should be considered in estimating losses. Allowances for doubtful accounts are more fully disclosed in Note 17.

Materials and Supplies: Materials and supplies are stated at the lower of cost or market. Cost is computed using average cost.

Interest: Interest incurred during the construction of capital assets has generally not been capitalized for financial reporting purposes as such policy is not followed in the ratemaking process. Interest expense is generally recovered through the regulatory process. However, in December 2010 as part of the final decision on the Region I general rate case, the CPUC authorized approximately $18.5 million of capital projects to be filed for revenue recovery with advice letters when those projects are completed. During the time that such projects are under development and construction, GSWC may accrue an allowance for funds used during construction (“AFUDC”) on the incurred expenditures to offset the cost of financing project construction. The advice letter projects are expected to be done over a two to three year period. For the year ended December 31, 2012, GSWC recorded $299,000 in AFUDC related to these projects, based on a weighted cost of capital of 8.64% as approved by the CPUC in the cost of capital proceeding effective January 1, 2012. Amounts recorded in 2011 and 2010 were immaterial.

Water and Electric Operating Revenues: GSWC records water and electric utility operating revenues when the service is provided to customers. Revenues include amounts billed to customers on a cycle basis based on meter reading for services provided and unbilled revenues representing estimated amounts to be billed for usage from the last meter reading date to the end of the accounting period. The unbilled revenues are based on historic customer usage to estimate unbilled usage. Flat-rate customers are billed in advance at the beginning of the service period. Revenue from flat-rate customers is deferred and adjustments are calculated to determine the revenue related to the applicable period.

Alternative-Revenue Programs: The CPUC granted GSWC the authority to implement revenue decoupling mechanisms. With the adoption of the CPUC approved Water Revenue Adjustment Mechanism (“WRAM”) and the Base Revenue Requirement Adjustment Mechanism (“BRRAM”), GSWC records the difference between the adopted level of volumetric revenues as authorized by the CPUC for metered accounts (volumetric revenues) and the actual volumetric revenues recovered in customer rates. If this difference results in an undercollection of revenues, GSWC records the additional revenue only to the extent that they are expected to be collected within 24 months following the year in which they are recorded, in accordance with the accounting guidance for alternative-revenue programs.

Other Operating Revenues: Revenues from ASUS contract operations and maintenance agreements are recognized on a monthly basis when services have been rendered to the customers under such agreements. Revenues from firm, fixed-price construction contracts are recognized based on the percentage-of-completion method of accounting. In accordance with GAAP, revenue recognition under the percentage-of-completion method requires ASUS to estimate the progress toward completion on a contract in terms of efforts (such as costs incurred) or in terms of results achieved (such as units constructed). These approaches are used because management considers them to be the best available measure of progress on these contracts. Revenues from cost-plus-profit contracts of ASUS are recognized on the basis of costs incurred during the period plus the profit earned, measured by the cost-to-cost method.

Construction costs for ASUS include all direct material and labor costs charged by subcontractors and those indirect costs related to contract performance, such as indirect labor, supplies, and tools. The factors considered in including such costs in revenues and expenses are that ASUS and/or its subsidiaries: (i) are the primary obligor in these arrangements with the U.S. government and the third party prime contractors; (ii) have latitude in establishing pricing, and (iii) bear credit risk in the collection of receivables. Administrative and general costs are charged to expense as incurred. Precontract costs for ASUS, which consist of design and engineering labor costs, are deferred if they are probable of recovery and are expensed as incurred if they are not probable of recovery. Deferred precontract costs have been immaterial to date. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined.

Changes in job performance, job conditions, change orders and estimated profitability, including those arising from contract penalty provisions, and final contract settlements may result in revisions to costs and income for ASUS and are recognized in the period in which the revisions are determined.

The asset, “Costs and estimated earnings in excess of billings on uncompleted contracts,” represents revenues recognized in excess of amounts billed. The liability, “Billings in excess of costs and estimated earnings on uncompleted contracts,” represents billings in excess of revenues recognized. Amounts expected to be earned/collected in the next 12-months have been classified as current.

Debt Issuance Costs and Redemption Premiums: Original debt issuance costs are capitalized and amortized over the lives of the respective issues. Premiums paid on the early redemption of debt, which is reacquired through refunding, are deferred and amortized over the life of the debt issued to finance the refunding as Registrant normally receives recovery of these costs in rates. In 2012 and 2011, GSWC redeemed certain long term debt (see Note 9 Long-Term Debt).

Advances for Construction and Contributions in Aid of Constructions: Advances for construction represent amounts advanced by developers for the cost to construct water system facilities in order to extend water service to their properties. Advances are generally refundable in equal annual installments, generally over 40 years. In certain instances, GSWC makes refunds on these advances over a specific period of time based on operating revenues related to the main or as new customers are connected to receive service from the main. Utility plant funded by advances and contributions is excluded from rate base. Generally, GSWC depreciates contributed property and amortizes contributions in aid of construction at the composite rate of the related property. Contributions in aid of construction are similar to advances, but require no refunding.

Fair Value of Financial Instruments: For cash and cash equivalents, accounts receivable, accounts payable and short-term debt, the carrying amount is assumed to approximate fair value due to the short-term nature of the amounts. The table below estimates the fair value of long-term debt issued by GSWC. Rates available to GSWC at December 31, 2012 and 2011 for debt with similar terms and remaining maturities were used to estimate fair value for long-term debt. Changes in the assumptions will produce differing results.

	2012				2011
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC	$	335,791	$	456,792	$	340,686	$	437,275

The accounting guidance for fair value measurements applies to all financial assets and financial liabilities that are being measured and reported on a fair value basis. Under the accounting guidance, GSWC makes fair value measurements that are classified and disclosed in one of the following three categories:

Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 2: Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability, or

Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).

Publicly issued notes, private placement notes and other long-term debt are measured using current U.S. corporate bond yields for similar debt instruments and are classified as Level 2. The following tables set forth by level, within the fair value hierarchy, GSWC’s long-term debt measured at fair value as of December 31, 2012:

(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	456,792	—	$	456,792

Stock Awards: AWR has issued stock awards to its employees under the 2000 Stock Incentive Plan, or 2000 Employee Plan, and the 2008 Stock Incentive Plan, or 2008 Employee Plan, and to directors under the 2003 Non-Employee Directors Stock Plan, or 2003 Directors Plan. Registrant applies the provisions in the accounting guidance for share-based payments in accounting for all of its stock-based awards. See Note 12 for further discussion.

Sales and Use Taxes: GSWC bills certain sales and use taxes levied by state or local governments to its customers. Included in these sales and use taxes are franchise fees, which GSWC pays to various municipalities (based on ordinances adopted by these municipalities) in order to use public right of way for utility purposes. GSWC bills these franchise fees to its customers based on a CPUC-authorized rate(s). These franchise fees, which are required to be paid regardless of GSWC’s ability to collect from the customer, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $3.4 million, $3.2 million and $3.3 million for the years ended December 31, 2012, 2011 and 2010, respectively. When GSWC acts as an agent, and the tax is not required to be remitted if it is not collected from the customer, the taxes are accounted for on a net basis.

Depending on the state in which the operations are conducted, the Military Utility Privatization Subsidiaries are also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of the Military Utility Privatization Subsidiaries’ ability to be reimbursed by the U.S. government or the third party prime government contractors. The non-income tax assessments are accounted for on a gross basis and totaled $717,000, $718,000 and $890,000 during the years ended December 31, 2012, 2011 and 2010, respectively.

Recently Issued Accounting Pronouncements: The following accounting standards issued by the Financial Accounting Standards Board (“FASB”) did not or are not expected to have any impact on Registrant’s consolidated financial statements:

Accounting Standards Update No. 2011-05, Comprehensive Income (Topic 220): Presentation of Comprehensive Income (“ASU 2011-05”). Under ASU 2011-05, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. Under both options, an entity will be required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. ASU 2011-05 was effective for fiscal years beginning on or after December 15, 2011 and did not have any impact on Registrant’s consolidated financial statements.

Accounting Standards Update No. 2011-08, Intangibles - Goodwill and Other (Topic 350): Testing Goodwill for Impairment (“ASU 2011-08”). Under ASU 2011-08, an entity has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, performing the two-step impairment test is not required. The guidance does not change how an entity measures a goodwill impairment loss, and is therefore not expected to affect the information reported to users of an entity’s financial statements. The adoption of this update did not have any impact on Registrant’s results of operations, financial position or cash flows.

Accounting Standards Update No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities (“ASU 2011-11”). The ASU 2011-11 amendments require companies to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. ASU 2011-11 is required to be applied retrospectively for all prior periods presented and is effective for annual periods for fiscal years beginning on or after January 1, 2013, and interim periods within those annual fiscal years. Registrant does not expect the adoption of this standard to have a material impact on its consolidated results of operations and financial condition.

Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on Registrant’s consolidated financial statements upon adoption.

Regulatory Matters

12 Months Ended

Dec. 31, 2012

Regulatory Matters

Regulatory Matters

Note 2 — Regulatory Matters

In accordance with accounting principles for rate-regulated enterprises, Registrant records regulatory assets, which represent probable future recovery of costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At December 31, 2012, Registrant had approximately $78.5 million of regulatory assets, net of regulatory liabilities not accruing carrying costs. Of this amount, $52.6 million relates to the underfunded positions of the pension and other post-retirement obligations, $16.4 million relates to deferred income taxes representing accelerated tax benefits flowed through to customers, which will be included in rates concurrently with recognition of the associated future tax expense, and $3.1 million relates to a memorandum account authorized by the CPUC to track unrealized gains and losses on GSWC’s purchased power contracts over the life of the contract. The remainder relates to other items that do not provide for or incur carrying costs. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:

	December 31,
(dollars in thousands)	2012			2011
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	42,574		$	39,112
Base Revenue Requirement Adjustment Mechanism	6,833			4,053
Electric supply cost balancing account	5,558			8,347
Costs deferred for future recovery on Aerojet case	16,030			17,173
Pensions and other post-retirement obligations (Note 11)	56,894			56,960
Derivative unrealized loss (Note 4)	3,060			7,611
Flow-through taxes, net (Note 10)	16,415			17,032
Asset retirement obligations (Note 3)	2,781			2,793
Low income rate assistance balancing accounts	9,119			6,194
Other regulatory assets	24,309			33,173
Various refunds to customers	(7,558		)	(12,491		)
Total	$	176,015		$	179,957

Alternative-Revenue Programs:

Under the WRAM, GSWC records the difference between the adopted level of volumetric revenues as authorized by the CPUC for metered accounts (adopted volumetric revenues) and the actual volumetric revenues recovered in customer rates. While the WRAM tracks volumetric-based revenues, the revenue requirements approved by the CPUC include service charges, flat rate charges, and other items that are not subject to the WRAM. The adopted volumetric revenues consider the seasonality of consumption of water based upon historical averages. The variance between adopted volumetric revenues and actual billed volumetric revenues for metered accounts is recorded as a component of revenue with an offsetting entry to an asset or liability balancing account (tracked individually for each rate making area). The variance amount may be positive or negative and represents amounts that will be billed or refunded to customers in the future. The WRAM only applies to customer classes with conservation rates in place. Currently, the majority of GSWC’s water customers have conservation rate structures.

Under the Modified Cost Balancing Account (“MCBA”), GSWC tracks adopted expense levels for purchased water, purchased power and pump taxes, as established by the CPUC. Variances (which include the effects of changes in both rate and volume) between adopted and actual purchased water, purchased power, and pump tax expenses are recorded as a component of the MCBA to be recovered from or refunded to GSWC’s customers at a later date. This is reflected with an offsetting entry to an asset or liability balancing account (tracked individually for each rate-making area). Unlike the WRAM, the MCBA applies to all customer classes.

The recovery or refund of the WRAM is netted against the MCBA over- or undercollection for the corresponding rate-making area and is interest bearing at the current 90-day commercial paper rate. For the year ended December 31, 2012, surcharges of $19.6 million were billed to customers to decrease previously incurred undercollections in the WRAM, net of MCBA accounts. For the year ended December 31, 2012, GSWC recorded a $21.1 million undercollection in the WRAM account, net of the MCBA. GSWC intends to file with the CPUC for recovery of this balance during the first quarter of 2013. As of December 31, 2012, GSWC has a net aggregated regulatory asset of $42.6 million which is comprised of a $61.9 million undercollection in the WRAM accounts and $19.3 million over-collection in the MCBA accounts.

As required by the accounting guidance for alternative revenue programs, GSWC is required to collect its WRAM, net of its MCBA, within 24 months following the year in which they are recorded. In September 2010, GSWC, along with other California water utilities, filed an application with the CPUC to modify the recovery period of its WRAM and MCBA to 18 months or less. In April 2012, the CPUC issued a final decision which, among other things, sets the recovery period for under-collected balances that are up to 15% of adopted annual revenues at 18 months or less. For under-collected balances greater than 15%, the recovery period is 19 to 36 months. GSWC does not currently have any balances over 15% of adopted annual revenues. In May 2012, pursuant to the decision, GSWC revised the amortization periods for the 2011 WRAM balances, which had ranged between 12 and 36 months, to 18 months or less using these new guidelines. All of the 2012 WRAM balances are expected to be recovered over 18 months or less.

In addition to adopting a new amortization schedule, the final decision sets a cap on total net WRAM/MCBA surcharges in any given calendar year of 10% of the last authorized revenue requirement. The cap becomes effective following the first test year of each applicant’s pending or next general rate case. For GSWC, the cap will be applied to its 2013 WRAM balances filed in early 2014. The cap requirement set forth in the final decision will not impact GSWC’s 2012 and prior year WRAM/MCBA balances.

For BVES, the CPUC approved the Base Revenue Requirement Adjustment Mechanism, which adjusts certain revenues to adopted levels. In June 2012, the CPUC approved surcharges for recovery of BVES’ 2011 BRRAM balance. The CPUC approved a 36-month surcharge, with the amounts collected through December 2013 to be applied to the 2011 BRRAM undercollection. Surcharges collected during the remainder of the 36-month period would be for recovery of a $1.6 million increase in the BVES revenue requirement representing the difference between the allocated general office costs authorized by the CPUC in its November 2010 decision on the Region II, Region III and general office rate case, and what was then in BVES’ rates for allocated general office costs. As authorized by the CPUC, the $1.6 million was combined in the BRRAM for recovery through the surcharge; however, these costs are not considered an alternative revenue program.

For the year ended December 31, 2012, BVES recorded a $2.3 million undercollection in the BRRAM. BVES intends to file with the CPUC for recovery of this balance during the second quarter of 2013.

Electric Supply Cost Balancing Account:

Electric power costs incurred by BVES are charged to its electric supply cost balancing account. The undercollection in the electric supply cost balancing account is $5.6 million at December 31, 2012. This balance is comprised of $458,000 for changes in purchased energy and power system delivery costs including interest, further discussed below. The remaining $5.1 million in the electric supply cost balancing account relates to the tariff charged to GSWC by Southern California Edison (“Edison”) for the abandonment of a transmission line upgrade, also discussed below.

Changes in purchased energy and power system delivery costs as compared to authorized rates of $77 per megawatt-hour (“MWh”) reduced the electric supply cost balancing account by $2.8 million as of December 31, 2012. The main product under BVES’ purchased power contract executed in 2008 provides for 13 megawatts (“MWs”) of electric energy at a fixed-price of $67.90 per MWh during 2012. The reduction in the actual price of purchased power as compared to the authorized rate of $77 per MWh helps decrease the under-collected balance in the electric supply cost balancing account.

Charges to GSWC by Edison associated with the transportation of energy over Edison’s power system and the abandonment of a transmission line upgrade have increased under Edison’s tariff to levels that exceed the amounts authorized by the CPUC in BVES’ retail power rates to its customers. The incremental cost increase to GSWC from the tariff for the abandonment of a transmission line upgrade, which is not currently included in rates, is approximately $38,000 per month. The incremental cost of $5.1 million not included in rates have been included in the balancing account at December 31, 2012 and are included in the pending BVES rate case filed with the CPUC in February 2012. Other components, such as interest accrued on the cumulative under-collected balance and power lost during transmission, also affect the balance of the electric supply cost balancing account.

In addition, the CPUC authorized GSWC to collect a surcharge from its customers of 2.2¢ per kilowatt hour, to enable GSWC to recover the undercollection recorded in the electric supply cost balancing account. GSWC has requested an extension of the surcharge, which expired in December 2012, in its pending BVES rate case.

Costs Deferred for Future Recovery:

In 1999, GSWC sued Aerojet-General Corporation (“Aerojet”) for contaminating the Sacramento County Groundwater Basin, which affected certain GSWC wells. On a related matter, GSWC also filed a lawsuit against the State of California (the “State”). The CPUC authorized memorandum accounts to allow for recovery, from customers, of costs incurred by GSWC in prosecuting the cases against Aerojet and the State, less any recovery from the defendants or others. In July 2005, the CPUC authorized GSWC to recover approximately $21.3 million of the Aerojet litigation memorandum account, through a rate surcharge, which will continue for no longer than 20 years. Beginning in October 2005, new rates went into effect to begin amortizing the memorandum account over a 20-year period. GSWC will keep the Aerojet memorandum account open until the earlier of full amortization of the balance or 20 years. However, no costs will be added to the memorandum account, other than on-going interest charges approved in the CPUC decision.

Although GSWC was authorized by the CPUC to receive recovery of the costs included in the Aerojet litigation memorandum account, Aerojet has also agreed to reimburse GSWC $17.5 million, plus interest accruing from January 1, 2004, for GSWC’s past legal and expert costs, which is included in the Aerojet litigation memorandum account. However, the reimbursement of the $17.5 million is contingent upon the issuance of land use approvals for development in a defined area within Aerojet property in Eastern Sacramento County and the receipt of certain fees in connection with such development. It is management’s intention to offset certain proceeds from the housing development by Aerojet in this area, pursuant to the settlement agreement, against the balance in this litigation memorandum account. At this time, management believes the full balance of the Aerojet litigation memorandum account will be collected either from customers or Aerojet.

Pensions and Other Postretirement Obligations:

A regulatory asset has been recorded at December 31, 2012 and 2011 for the costs that would otherwise be charged to “other comprehensive income” within shareholders’ equity for the underfunded status of Registrant’s pension and other postretirement benefit plans because the cost of these plans have historically been recovered through rates. As more fully discussed in Note 11, as of December 31, 2012, Registrant’s underfunded position for these plans that have been recorded as a regulatory asset totaled $52.6 million. Registrant expects this regulatory asset to be recovered through rates in future periods.

On November 19, 2010, the CPUC issued a final decision on the Region II, Region III and general office rate case. Among other things, the decision authorized GSWC to establish a two-way balancing account, effective January 1, 2010, for its three water regions and the general office to track differences between the forecasted annual pension expenses adopted in rates for 2010, 2011 and 2012 and the actual annual expense to be recorded by GSWC in accordance with the accounting guidance for pension costs. The two-way balancing account is interest bearing at the current 90-day commercial paper rate. As of December 31, 2012, GSWC has included a $4.3 million undercollection in the two-way pension balancing account. As part of GSWC’s pending water rate case with the CPUC, GSWC has requested a surcharge to recover the undercollection and to continue the two-way pension balancing account for years 2013 through 2015.

Low Income Balancing Accounts:

This regulatory asset reflects primarily the costs of implementing and administering the California Alternate Rates for Water program in GSWC’s water regions and the California Alternate Rate for Energy program in GSWC’s BVES division. These programs mandated by the CPUC provide a discount of a fixed dollar amount which is intended to represent a 15% discount based on a typical customer bill for qualified low-income water customers and 20% for qualified low-income electric customers. GSWC accrues interest on its low income balancing accounts at the prevailing rate for 90-day commercial paper. As part of GSWC’s pending water rate case with the CPUC, new surcharges are expected to be implemented to recover amounts included in the low income balancing accounts. As of December 31, 2012, there is an aggregate $9.1 million undercollection in the low income balancing accounts.

Other Regulatory Assets:

Other regulatory assets represent costs incurred by GSWC for which it has received or expects to receive rate recovery in the future. In determining the probability of costs being recognized in other periods, GSWC considers regulatory rules and decisions, past practices, and other facts or circumstances that would indicate if recovery is probable. If the CPUC determined that a portion of GSWC’s assets were not recoverable in customer rates, GSWC would be required to determine if it had suffered an asset impairment that would require a write-down in the assets’ valuation.

Refunds to Customers:

CPUC Subpoena

In December 2011, the CPUC issued a final decision on its investigation of certain work orders and charges paid to a specific contractor used previously for numerous construction projects. The decision provides for refunds to customers totaling $9.5 million to be made over a period of 12-36 months, as well as a reduction in rate-base and other rate adjustments totaling $3.0 million. Refunds totaling $3.2 million were made to customers during the year ended December 31, 2012.

As a result of the CPUC final decision on this investigation, management does not expect additional refunds to be assessed related to this specific contractor. However, as part of the CPUC decision, GSWC agreed to be subject to three separate independent audits of its procurement practices over a period of ten years from the date the settlement was approved by the CPUC. The audits will cover GSWC’s procurement practices related to contracts with other contractors from 1994 forward and could result in further disallowances of costs. The cost of the audits will be borne by shareholders and may not be recovered by GSWC in rates to customers. At this time, management cannot predict the outcome of these audits or determine the estimated loss or range of loss, if any, resulting from these audits.

Other Regulatory Matters:

CPUC Rehearing Matter:

In July 2011, the CPUC issued an order granting the Division of Ratepayer Advocates’ (“DRA’s”) request to rehear certain issues from the Region II, Region III and general office rate case approved in November 2010. Among the issues in the rehearing is the La Serena plant improvement project included in rate base totaling approximately $3.5 million. As a result of the CPUC’s decision in November 2010, GSWC had recorded a pretax charge of $2.2 million during 2010, which included the disallowance of a portion of the La Serena capital costs and the related revenues earned on those capital costs that will be refunded to customers. In January 2013, GSWC and DRA began settlement discussions to resolve all the issues in the rehearing. A settlement agreement, if reached, would be subject to CPUC approval. However, as a result of these settlement discussions, GSWC recorded an additional pretax charge of $416,000 for 2012, representing disallowed plant improvement project costs and related revenues earned on those costs that it expects will be refunded to customers based upon the terms of the settlement being discussed. A settlement, if finalized and approved, would resolve all issues arising from the rehearing.

BVES General Rate Case

In February 2012, BVES filed its general rate case (“GRC”) for new rates in years 2013 through 2016. In August 2012, DRA issued its report on the GRC. Included in DRA’s recommendations is a $2.0 million retroactive ratemaking proposal to increase BVES’ accumulated depreciation balance to reflect adopted depreciation expense for the years 2009 through 2012 rather than actual depreciation expense as recorded in compliance with GAAP. DRA also recommends that one-half of deferred rate case costs be borne by shareholders, rather than entirely by customers, as has been authorized by the CPUC in prior rate cases. As of December 31, 2012, GSWC has a $2.3 million regulatory asset representing deferred rate case costs for the current BVES general rate case, which the CPUC has historically allowed utilities to recover. Hearings on the GRC, including these matters, were held in September 2012. If DRA prevails, GSWC may be required to record a charge to adjust accumulated depreciation and to write-off half of its deferred rate case costs. GSWC believes DRA’s recommendations are without merit and intends to vigorously defend its positions. However, at this time, GSWC is unable to predict the final outcome of these matters which are expected to be resolved in the pending rate case.

Renewables Portfolio Standard

BVES has been regularly filing compliance reports with the CPUC regarding its purchases of energy from renewable energy resources to meet California’s renewables portfolio standards (“RPS”). Previous filings under prior RPS laws had indicated that BVES had not achieved annual target purchase levels of renewable energy resources and thus, on its face, might be subject to a potential penalty. However, a new RPS law went into effect in December 2011 which changed, among other things, the prior RPS requirement based upon annual procurement targets to multi-year procurement targets. Under the new RPS law, BVES must procure sufficient RPS-eligible resources to meet: (i) any RPS procurement requirement deficit for any year prior to 2011, and (ii) RPS procurement requirements for the 2011 — 2013 compliance period by no later than December 31, 2013. BVES’ latest RPS reports under the new law were submitted to the CPUC in December 2012, and did not reflect any RPS procurement deficiencies nor any potential or actual penalties. Accordingly, no provision for loss has been recorded in the financial statements as of December 31, 2012.

In December 2012, GSWC entered into a ten-year agreement with a third party to purchase renewable energy credits (“RECs”). Under the terms of the agreement, which is subject to CPUC approval, GSWC would purchase approximately 582,000 RECs over a ten-year period which would be used towards meeting the CPUC’s RPS procurement requirements. In February 2013, GSWC filed for CPUC approval of this agreement.

In June 2011, BVES filed an application with the CPUC to recover $1.2 million in outside service costs incurred during the period September 1, 2007 through March 31, 2011 in connection with its efforts to procure renewable energy resources. In March 2012, the CPUC approved the application. Accordingly, a regulatory asset of $1.3 million, including accrued interest, was recorded in March 2012. A 12-month surcharge was implemented in May 2012 for recovery of these costs.

In September 2009, GSWC negotiated a ten-year contract with the Los Angeles County Sanitation District (“LACSD”) to purchase renewable energy created from landfill gas. In February 2011, LACSD notified GSWC that it intended to shut down the landfill gas generator. In August 2011, GSWC and LACSD negotiated a settlement to resolve a dispute between the parties regarding certain terms of the contract. Under the terms of the settlement, GSWC agreed to waive its right to a 14 month termination notice and LACSD agreed to sell RECs to GSWC. In November 2011, GSWC filed for CPUC approval for the purchase of these RECs and in July 2012, the CPUC approved the purchase. BVES intends to apply these RECS towards either its pre-2011 renewable energy requirements or its 2011-2013 requirements, both of which are required to be met by no later than December 31, 2013. The RECs were purchased for approximately $325,000 during the third quarter of 2012 and recorded as an asset which will be included as part of the electric supply cost balancing account when the RECs are applied towards the RPS requirements.

Cost of Capital Proceeding for Water Regions:

In July 2012, the CPUC issued a final decision on GSWC’s water cost of capital proceeding filed in May 2011. The decision approved the settlement agreement entered into between GSWC, along with three other California water utilities, and DRA in November 2011. The approved settlement authorizes a Return on Equity (“ROE”) of 9.99% and a rate-making capital structure for GSWC of 55% equity and 45% debt. The weighted cost of capital (return on rate base), with an updated embedded debt cost and the settlement ROE, is 8.64%. The new rate of return authorized by the CPUC’s final decision was implemented into water rates retroactive to January 1, 2012. Among other things, the final decision required GSWC to refund to customers approximately $408,000, representing the settled amount included in the interest rate balancing account. For the year ended December 31, 2012, GSWC refunded this to customers through a one-time surcredit.

The CPUC decision also authorized GSWC to continue the Water Cost of Capital Mechanism (“WCCM”). The WCCM adjusts ROE and rate of return on rate base between the three-year cost of capital proceedings only if there is a positive or negative change of more than 100 basis points in the average of the Moody’s Aa utility bond rate as measured over the period October 1 through September 30. If the average Moody’s rate for this period changes by over 100 basis points from the benchmark, the ROE will be adjusted by one half of the difference. For the period October 1, 2011 through September 30, 2012, the Moody’s rate declined by 112 basis points from the benchmark. As a result, in October 2012, GSWC filed an advice letter to lower its water ROE by 56 basis points, from 9.99% to 9.43%, which will be incorporated in the new 2013 water rates, once the CPUC issues its final decision on the pending GRC.

Changes in Tax Law

In June 2011, the CPUC adopted a resolution that requires water utilities to file advice letters implementing a one-way memorandum account to track the revenue effects associated with the Tax Relief Acts. This may result in a reduction in revenue requirements in future rate case proceedings. The effective date of the memorandum account established by the resolution was April 14, 2011. More specifically, the memorandum account established by the resolution tracks on a CPUC-jurisdictional, revenue-requirement basis: (a) decreases in each impacted utility’s revenue requirement resulting from increases in its deferred tax reserve, and (b) other direct changes in the revenue requirement resulting from taking advantage of the Tax Relief Acts. This resolution also authorizes impacted utilities to use savings from this new tax law to invest in certain additional, needed utility infrastructure, not otherwise funded in rates, within a time frame shorter than would be practicable through the formal application or advice letter processes. The establishment of a memorandum account does not change rates, nor guarantee that rates will be changed in the future. This mechanism simply allows the CPUC to determine at a future date whether rates should be changed. GSWC has evaluated the potential impact of this resolution and does not expect it to have a material impact on its consolidated financial statements. However, at this time, GSWC cannot predict the outcome of this resolution or determine its potential impact, if any, on future rates.

Utility Plant and Intangible Assets

12 Months Ended

Dec. 31, 2012

Utility Plant and Intangible Assets

Utility Plant and Intangible Assets

Note 3 — Utility Plant and Intangible Assets

The following table shows Registrant’s utility plant utilized in continuing operations by major asset class:

	GSWC						AWR
	December 31,						December 31,
(dollars in thousands)	2012			2011			2012			2011
Water
Land	$	15,357		$	15,215		$	15,357		$	15,215
Intangible assets	33,731			33,103			33,750			33,122
Source of water supply	72,020			69,020			72,020			69,020
Pumping	142,586			138,912			142,586			138,912
Water treatment	63,738			65,034			63,738			65,034
Transmission and distribution	796,973			768,405			796,973			768,405
General	103,308			97,867			112,206			104,579
	1,227,713			1,187,556			1,236,630			1,194,287
Electric
Transmission and distribution	56,757			52,651			56,757			52,651
Generation	12,547			12,547			12,547			12,547
General (1)	8,349			8,627			8,349			8,627
	77,653			73,825			77,653			73,825

Less — accumulated depreciation	(437,949		)	(410,644		)	(442,316		)	(413,836		)
Construction work in progress	45,720			41,208			45,824			42,224
Net utility plant	$	913,137		$	891,945		$	917,791		$	896,500

(1) Includes intangible assets of $1.2 million for studies performed in association with the electricity segment of the Registrant’s continuing operations for the years ended December 31, 2012 and 2011.

As of December 31, 2012 and 2011, intangible assets consist of the following:

	Weighted Average Amortization	GSWC December 31,						AWR December 31,
(dollars in thousands)	Period	2012			2011			2012			2011
Intangible assets:
Conservation	18 years	$	9,496		$	9,916		$	9,496		$	9,916
Water and water service rights	25 years	8,124			8,124			8,695			8,695
Water planning studies	11 years	16,945			15,897			16,945			15,897
Total amortized intangible assets		34,565			33,937			35,136			34,508
Less — accumulated amortization		(20,656		)	(18,522		)	(20,715		)	(18,569		)
Intangible assets, net of amortization		$	13,909		$	15,415		$	14,421		$	15,939

Intangible assets not subject to amortization:		$	409		$	409		$	427		$	427

The intangible assets not subject to amortization primarily consist of organization and consent fees.

For the years ended December 31, 2012, 2011 and 2010, amortization of intangible assets was $2.4 million, $2.5 million and $2.5 million, respectively, for AWR and GSWC. Estimated future consolidated amortization expenses related to intangible assets for the succeeding five years are (in thousands):

	Amortization Expense
2013	$	2,166
2014	2,084
2015	1,755
2016	1,689
2017	1,473
Total	$	9,167

There is no material difference between the consolidated operations of AWR and the operations of GSWC in regards to the future amortization expense of intangible assets.

Asset Retirement Obligations:

The following is a reconciliation of the beginning and ending aggregate carrying amount of the asset retirement obligations, which is included in “Other Credits” on the balance sheets as of December 31, 2012 and 2011:

(dollars in thousands)	GSWC
Obligation at December 31, 2010	$	2,910
Additional liabilities incurred	3
Liabilities settled	(122		)
Accretion	198
Obligation at December 31, 2011	$	2,989
Additional liabilities incurred	48
Liabilities settled	(209		)
Accretion	190
Obligation at December 31, 2012	$	3,018

Registrant follows the accounting guidance for asset retirement obligations. Because retirement costs have historically been recovered through rates at the time of retirement, upon implementing this guidance, the cumulative effect of the adoption of the authoritative guidance was reflected as a regulatory asset.

Derivative Instruments

12 Months Ended

Dec. 31, 2012

Derivative Instruments

Derivative Instruments

Note 4 — Derivative Instruments

GSWC’s BVES division purchases power at a fixed cost, under a purchased power contract, depending on the amount of power and the period during which the power is purchased under the contract. The contract is subject to the accounting guidance for derivatives and requires mark-to-market derivative accounting. The CPUC has authorized GSWC to establish a regulatory asset and liability memorandum account to offset the entries required by the accounting guidance. Accordingly, all unrealized gains and losses generated from the purchased power contract are deferred on a monthly basis into a non-interest bearing regulatory memorandum account that will track the changes in fair value of the derivative throughout the term of the contract.

As of December 31, 2012 there was a $3.1 million cumulative unrealized loss which has been included in the memorandum account. The unrealized loss did not impact GSWC’s earnings. In January 2012, GSWC executed a new purchase power master agreement. The agreement is subject to CPUC approval and, if approved, would enable GSWC to purchase 12 megawatts (“MWs”) of base load energy at a fixed-price which will be negotiated upon CPUC approval of the agreement. GSWC plans to file for approval of the agreement with the CPUC in 2013 and will also request a regulatory asset and liability memorandum account for the new contract to offset the entries required by the accounting guidance on derivatives.

As previously discussed in Note 1, the accounting guidance for fair value measurements establishes a framework for measuring fair value and requires fair value measurements to be classified and disclosed in one of three levels. Registrant’s valuation model utilizes various inputs that include quoted market prices for energy over the duration of the contract. The market prices used to determine the fair value for this derivative instrument were estimated based on independent sources such as broker quotes and publications that are not observable in or corroborated by the market. Registrant receives one broker quote to determine the fair value of its derivative instrument. When such inputs have a significant impact on the measurement of fair value, the instrument is categorized in Level 3. Accordingly, the valuation of the derivative on Registrant’s purchased power contract has been classified as Level 3 for all periods presented.

The following table presents changes in the fair value of GSWC’s derivatives for the years ended December 31, 2012 and 2011.

(dollars in thousands)	2012			2011
Balance, at beginning of the period	$	(7,611	)	$	(6,850	)
Unrealized gain (loss) on purchased power contracts	4,551			(761		)
Balance, at end of the period	$	(3,060	)	$	(7,611	)

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

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-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 133

-Paragraph 45

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7668309&loc=d3e80784-113994

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 2

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Reference 17: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 1B

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Reference 18: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 1A

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-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 1

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 5

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 4C

-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 4D

-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624177-113959

+ Details

Military Privatization

12 Months Ended

Dec. 31, 2012

Military Privatization

Military Privatization

Note 5 — Military Privatization

Under the economics of the agreements with the U.S. government, each of the Military Utility Privatization Subsidiaries should recover 100% of its investment in the assets of the water and/or wastewater systems acquired at the time of execution of the applicable 50-year service contract for each of the military bases. A capital investment recovery charge in an amount equal to the payments due under the purchase obligation is paid to the Military Utility Privatization Subsidiaries by the U.S. government as a result of the purchase of the systems. Accordingly, Registrant recorded the purchase price obligation as a liability with an offsetting receivable of the same amount recorded against the liability, therefore, not impacting Registrant’s financial position.

The amounts charged by the Military Utility Privatization Subsidiaries for water and wastewater services at the respective military bases are based upon the terms of the 50-year contracts between the Military Utility Privatization Subsidiaries and the U.S. government. Under the terms of these agreements, the Military Utility Privatization Subsidiaries agreed to operate and maintain the water and/or wastewater systems at the respective bases for: (i) a monthly net fixed-price for operation and maintenance, and (ii) an amount to cover renewals and replacements, both for the first two years of the contract. Under the terms of each of these contracts, prices are to be redetermined at the end of the initial two year period and every three years thereafter. In addition, prices may be equitably adjusted for changes in law and other circumstances. These adjustments can be retrospective and/or prospective. The Military Utility Privatization Subsidiaries have experienced delays in obtaining price redeterminations and equitable adjustments as required by the terms of these contracts.

Each of the contracts may be subject to termination, in whole or in part, prior to the end of the 50-year term for convenience of the U.S. government or as a result of default or nonperformance by the Military Utility Privatization Subsidiaries. In either event, each of the Military Utility Privatization Subsidiaries so impacted should be entitled to recover the remaining amount of its capital investment pursuant to the terms of a termination settlement with the U.S. government at the time of termination as provided in each of the contracts.

The receivable from the U.S. government represents amounts billed to the U.S. government that have not yet been collected. Unbilled receivables from the U.S. government represent revenue recognized on completed construction work but not yet billed pursuant to the terms of the 50-year contracts with the U.S. government and are expected to be billed.

The asset, “Costs and estimated earnings in excess of billings on uncompleted contracts,” represents revenues recognized in excess of amounts billed. The liability, “Billings in excess of costs and estimated earnings on uncompleted contracts,” represents billings in excess of revenues recognized. Costs and estimated earnings on uncompleted contracts and amounts due from the U.S. government as of December 31, 2012 and 2011 are as follows:

(dollars in thousands, except amounts for allowance for doubtful accounts)	2012			2011
Revenues (costs and estimated earnings) recognized on uncompleted contracts	$	62,902		$	36,160
Less: Billings to date	(37,335		)	(31,341		)
	$	25,567		$	4,819

Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts	$	38,139		$	35,064
Billings in excess of costs and estimated earnings on uncompleted contracts	(12,572		)	(30,245		)
	$	25,567		$	4,819
Receivables from the U.S. government:
Billed receivables from the U.S. government	$	12,913		$	7,456
Unbilled receivables from the U.S. government	4,535			6,788
Less: allowance for doubtful accounts	(8		)	—
Total	$	17,440		$	14,244

In March 2012, ONUS received a contract modification regarding installation of new water meters at Fort Bragg. The contract modification provided for a reduction in the number of water meters to be installed, and the price associated with this revised scope. This $11.0 million project commenced during the second quarter of 2012 and is being performed in conjunction with a backflow preventer installation project. The two projects total $23 million in contract value and are expected to be completed by the end of 2013.

In April 2012, ONUS received a contract modification relating to a $58 million pipeline replacement project which began in 2010 at Fort Bragg, affirming that ONUS will be able to retain the full amount of the cost savings from the use of an alternative pipe replacement technology. This modification and revision in cost estimates resulted in additional pretax operating income of $820,000 for the work previously performed. During the second quarter of 2011, ONUS reduced the estimated cost to complete this water and wastewater pipeline replacement project at Fort Bragg as a result of successful negotiations with contractors for a reduction of the costs of providing construction services. The effect of the change in cost estimate resulted in an increase in pretax operating income during 2011 of $2.9 million for work previously performed by ONUS on this project. This project is expected to be completed by the end of 2013.

In September 2012, ONUS received a $17.6 million contract modification for the construction of water and sewer infrastructure at a new area in Fort Bragg. Construction began in the fourth quarter of 2012 with substantial completion expected by the end of 2013.

- Definition

The entire disclosure for long-term contracts or programs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Chapter 11

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3(c))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 912

-SubTopic 275

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6471736&loc=d3e54651-109401

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 35

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6407836&loc=d3e58033-111643

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6(d))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 912

-SubTopic 405

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6471944&loc=d3e56414-109416

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 6

-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 45

-Paragraph 12, 15, 16

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 81-1

-Paragraph 94

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section C

-Chapter 11

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section B

-Chapter 11

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Earnings Per Share and Capital Stock

12 Months Ended

Dec. 31, 2012

Earnings Per Share and Capital Stock

Earnings Per Share and Capital Stock

Note 6 — Earnings Per Share and Capital Stock

In accordance with the accounting guidance for participating securities and earnings per share (“EPS”), Registrant uses the “two-class” method of computing EPS. The “two-class” method is an earnings allocation formula that determines EPS for each class of common stock and participating security. AWR has participating securities related to stock options and restricted stock units that earn dividend equivalents on an equal basis with AWR’s Common Shares (the “Common Shares”) that have been issued under AWR’s 2000 and 2008 Employee Plans and the 2003 Directors Plan. In applying the “two-class” method, undistributed earnings are allocated to both common shares and participating securities.

The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding for calculating basic net income per share:

Basic	For The Years Ended December 31,
(in thousands, except per share amounts)	2012		2011		2010
Net income from continuing operations	$	54,148	$	42,010	$	31,091
Net income from discontinued operations	—		3,849		2,106
Total net income	54,148		45,859		33,197
Less: (a) Distributed earnings to common shareholders	24,129		20,563		19,329
Distributed earnings to participating securities	171		140		102
Undistributed earnings	29,848		25,156		13,766

(b) Undistributed earnings allocated to common shareholders	29,638		24,985		13,694
Undistributed earnings allocated to participating securities	210		171		72
Total income available to common shareholders, basic (a)+(b)	$	53,767	$	45,548	$	33,023

Weighted average Common Shares outstanding, basic	18,999		18,693		18,585
Basic earnings per Common Share:
Income from continuing operations	$	2.83	$	2.24	$	1.67
Income from discontinued operations	—		0.20		0.11
Net income	$	2.83	$	2.44	$	1.78

Diluted EPS is based upon the weighted average number of Common Shares, including both outstanding shares and shares potentially issuable in connection with stock options and restricted stock units granted under AWR’s 2000 and 2008 Employee Plans, and the 2003 Directors Plan, and net income. At December 31, 2012, there were 201,579 stock options outstanding under these Plans. At December 31, 2012, there were also 149,666 restricted stock units outstanding including performance shares awarded in May 2012 to the President and Chief Executive Officer of the Company.

The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding for calculating diluted net income per share:

Diluted	For The Years Ended December 31,
(in thousands, except per share amounts)	2012		2011		2010
Common shareholders earnings, basic	$	53,767	$	45,548	$	33,023
Undistributed earnings for dilutive stock options	210		171		72
Total common shareholders earnings, diluted	$	53,977	$	45,719	$	33,095

Weighted average Common Shares outstanding, basic	18,999		18,693		18,585
Stock-based compensation (1)	132		144		151
Weighted average Common Shares outstanding, diluted	19,131		18,837		18,736
Diluted earnings per Common Share
Income from continuing operations	$	2.82	$	2.23	$	1.66
Income from discontinued operations	—		0.20		0.11
Net income	$	2.82	$	2.43	$	1.77

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 201,579 stock options and 149,666 restricted stock units at December 31, 2012 were deemed to be outstanding in accordance with accounting guidance on earnings per share.

During the years ended December 31, 2012, 2011 and 2010 AWR issued Common Shares totaling 38,519, 69,434 and 68,025, respectively, under AWR’s Common Share Purchase and Dividend Reinvestment Plan (“DRP”), the 2000 and 2008 Employee Plans and the 2003 Directors Plan. As of December 31, 2012, there are 527,974 and 193,650 Common Shares authorized for issuance directly by AWR but unissued under the DRP and the 401(k) Plan, respectively. Shares reserved for the 401(k) Plan are in relation to AWR’s matching contributions and investment by participants. In addition, during the years ended December 31, 2012, 2011 and 2010, AWR issued 409,700, 88,713 and 30,500 Common Shares for approximately $13,295,000, $2,350,000 and $857,000, respectively, as a result of the exercise of stock options. During 2012, 2011 and 2010, no cash proceeds received by AWR as a result of the exercise of stock options were distributed to any subsidiaries of AWR.

During the years ended December 31, 2012, 2011 and 2010, AWR repurchased Common Shares in the open market of 675,967, 441,410 and 143,034, respectively, under AWR’s DRP and 401(k) Plan, which were used to satisfy the requirements of these plans and programs.

In August 2012, AWR filed a Registration Statement with the Securities and Exchange Commission (“SEC”) for the sale from time to time of debt and equity securities. As of December 31, 2012, $115.0 million was available for issuance of additional securities under this registration statement. This Registration Statement expires in August 2015.

GSWC’s outstanding common shares are owned entirely by its parent, AWR. To the extent GSWC does not reimburse AWR for stock-based compensation awarded under various stock compensation plans, such amounts increase the value of GSWC’s common shareholder’s equity.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Dividend Limitations	12 Months Ended
Dividend Limitations	Dec. 31, 2012
Dividend Limitations
Dividend Limitations	Note 7 — Dividend Limitations GSWC is subject to contractual restrictions on its ability to pay dividends. GSWC’s maximum ability to pay dividends is restricted by certain Note Agreements to the sum of $21.0 million plus 100% of consolidated net income from various dates plus the aggregate net cash proceeds received from capital stock offerings or other instruments convertible into capital stock from various dates. Under the most restrictive of the Note Agreements, $352.6 million was available to pay dividends to AWR as of December 31, 2012. GSWC is also prohibited from paying dividends if, after giving effect to the dividend, its total indebtedness to capitalization ratio (as defined) would be more than 0.6667 to 1. Dividends in the amount of $10.2 million, $20.0 million and $19.6 million were paid to AWR by GSWC during the years ended December 31, 2012, 2011 and 2010, respectively. ASUS paid its first dividend of $6.7 million to AWR in 2012. The ability of AWR, ASUS and GSWC to pay dividends is also restricted by California law. Effective January 1, 2012, California revised the legal standards applicable to a California corporation seeking to distribute dividends. Under the revised law, AWR, GSWC and ASUS are each permitted to distribute dividends to its shareholders so long as the Board of Directors determines, in good faith, that either: (i) the value of the corporation’s assets equals or exceeds the sum of its total liabilities immediately after the dividend, or (ii) its retained earnings equals or exceeds the amount of the distribution. Under the least restrictive of the California tests, approximately $205.3 million was available to pay dividends to AWR’s common shareholders at December 31, 2012. Approximately $184.8 million was available for GSWC to pay dividends to AWR at December 31, 2012. Approximately $17.4 million was available for ASUS to pay dividends to AWR at December 31, 2012.

Bank Debt

12 Months Ended

Dec. 31, 2012

Bank Debt

Bank Debt

Note 8 — Bank Debt

AWR has access to a $100 million syndicated credit facility which expires in May 2013. AWR may, under the terms of the current agreement, elect to increase the aggregate bank commitments by up to an additional $40.0 million. The aggregate effective amount that may be outstanding under letters of credit is $25.0 million. AWR has obtained letters of credit, primarily for GSWC, in the aggregate amount of $18.2 million, including: (i) a letter of credit with a fee of 1.2%, in the amount of $6.3 million, in favor of a trustee with respect to the variable rate obligation issued by the Three Valleys Municipal Water District; (ii) letters of credit with a fee of 1.2%, in an aggregate amount of $540,000 as security for GSWC’s business automobile insurance policy; (iii) a letter of credit with a fee of 1.2%, in an amount of $585,000 as security for the purchase of power; (iv) a $7.2 million letter of credit with a fee of 1.2% representing 80% of total American Recovery and Reinvestment Act (“ARRA”) funds received for reimbursement of capital costs related to the installation of meters in GSWC’s Arden-Cordova water system, and (v) an irrevocable letter of credit in the amount of $3.6 million, pursuant to a settlement agreement with Edison to cover GSWC’s commitment to pay the settlement amount. Letters of credit outstanding reduce the amount that may be borrowed under the revolving credit facility. There were no compensating balances required.

Loans can be obtained at the option of AWR and bear interest at rates based on credit ratings and Euro rate margins. In July 2012, Standard & Poor’s Ratings Services (“S&P”) affirmed the ‘A+’ corporate credit rating on AWR and GSWC with a stable outlook. Pursuant to the revolving credit facility agreement, the “A+ stable” credit rating results in an interest rate spread on the facility of 120 basis points.

At December 31, 2012, there were no borrowings outstanding under this facility. At times, AWR borrows under this facility and provides loans to its subsidiaries in support of their operations, under terms that are similar to that of the credit facility.

AWR’s short-term borrowing activities (excluding letters of credit) for the last three years were as follows:

	December 31,
(in thousands, except percent)	2012			2011			2010
Balance Outstanding at December 31,	$	—		$	2,000		$	60,900
Interest Rate at December 31,	1.41		%	1.51		%	1.47		%
Average Amount Outstanding	$	885		$	25,713		$	37,623
Weighted Average Annual Interest Rate	1.49		%	1.46		%	1.40		%
Maximum Amount Outstanding	$	6,000		$	64,900		$	63,900

All of the letters of credit are issued pursuant to the syndicated revolving credit facility. The syndicated revolving credit facility contains restrictions on prepayments, disposition of property, mergers, liens and negative pledges, indebtedness and guaranty obligations, transactions with affiliates, minimum interest coverage requirements, a maximum debt to capitalization ratio, and a minimum debt rating. Pursuant to the credit agreement, AWR must maintain a minimum interest coverage ratio of 3.25 times interest expense, a maximum total funded debt ratio of 0.65 to 1.00 and a minimum Moody’s Investor Service or S&P debt rating of Baa3 or BBB-, respectively. As of December 31, 2012, 2011 and 2010, AWR was in compliance with these requirements. As of December 31, 2012, AWR had an interest coverage ratio of 6.78 times interest expense, a debt ratio of 0.44 to 1.00 and debt ratings of A2 and A+ by Moody’s Investor Service and S&P, respectively.

Long-Term Debt

12 Months Ended

Dec. 31, 2012

Long-Term Debt

Long-Term Debt

Note 9 — Long-Term Debt

Registrant’s long-term debt consists primarily of Notes and Debentures of GSWC. Registrant summarizes its long-term debt in the Statements of Capitalization. GSWC does not currently have any outstanding mortgages or other encumbrances on its properties. GSWC’s leases and other similar financial arrangements are not material.

As of December 31, 2012, GSWC has $100.0 million available for issuance of debt securities under a Registration Statement filed with the SEC. This Registration Statement expires in November 2014.

Private placement notes issued by GSWC in the amount of $28 million contain restrictions on the payment of dividends, minimum interest coverage requirements, a maximum debt to capitalization ratio and a negative pledge. Pursuant to the terms of these agreements, GSWC must maintain a minimum interest coverage ratio of two times interest expense. As of December 31, 2012, GSWC has an interest coverage ratio of over three times interest expense.

On October 1, 2012, GSWC redeemed its $8,000,000, 7.55% Medium-Term Notes, Series B. The Notes, which were due 2025, were redeemed at a price of 101.133% of the outstanding principal amount of the Notes, plus accrued and unpaid interest through October 1, 2012, for a total redemption price of $8.3 million. The redemption costs associated with these notes are expected to be recovered in customer rates and therefore, have been deferred and will be amortized consistent with GSWC’s cost of capital proceedings.

On April 14, 2011, GSWC sold $62.0 million in aggregate principal amount of its 6% Notes (“the Notes”). The Notes will mature on April 15, 2041. Interest on the Notes is payable semi-annually in arrears on April 15 and October 15, at the rate of 6% per annum. The Notes are unsecured and unsubordinated and rank equally with all of GSWC’s unsecured and unsubordinated debt. A portion of the proceeds were used in May 2011 to redeem $22.0 million of GSWC’s 7.65% Medium-Term Notes, Series B, and to pay a redemption premium of $421,000, which is being amortized over the term of the 6% Notes. The remainder of the proceeds was used to pay down short-term borrowings.

Certain long-term debt issues outstanding as of December 31, 2012 can be redeemed, in whole or in part, at the option of GSWC subject to redemption schedules embedded in the agreements particular to each redeemable issue. With the exception of the 9.56% Notes and the Senior Notes issued to Co-Bank, the redemption premiums in effect for 2012 range up to 0.765% of par value. The 9.56% Notes are subject to a make-whole premium based on 55 basis points above the applicable Treasury Yield if redeemed prior to 2021. After 2021, the maximum redemption premium is 3% of par value. The Senior Notes with Co-Bank are subject to a make-whole premium based on the difference between Co-Bank’s cost of funds on the date of purchase and Co-Bank’s cost of funds on the date of redemption, plus 0.5%.

In October 2009, GSWC entered into an agreement with the California Department of Health (“CDPH”) whereby CDPH agreed to provide funds to GSWC of up to $9.0 million under the American Recovery and Reinvestment Act. Proceeds from the funds received were used to reimburse GSWC for capital costs incurred to install approximately 6,200 water meters to convert customers in GSWC’s Arden-Cordova district from non-metered service to metered service. During 2012 and 2011, GSWC received a total of $8.5 million in reimbursements from the CDPH, half of which was recorded as a contribution in aid of construction and the other half as long-term debt, in accordance with the agreement. The loan portion bears interest at a rate of 2.5% and is payable over 20 years beginning in 2013. A surcharge to recover from customers the debt service cost on this loan has been approved by the CPUC and will be implemented in 2013. Pursuant to the agreement, GSWC also issued letters of credit to CDPH equal to 80% of the amount loaned to GSWC. As of December 31, 2012, GSWC has issued a total of $7.2 million in letters of credit to CDPH.

Annual maturities of all long-term debt, including capitalized leases, are as follows for each fiscal year through December 31, 2017 and thereafter (in thousands):

	Maturity as of December 31,
2013	$	3,328
2014	6,297
2015	290
2016	309
2017	327
Thereafter	325,240
Total	$	335,791

Taxes on Income

12 Months Ended

Dec. 31, 2012

Taxes on Income

Taxes on Income

Note 10 — Taxes on Income

Registrant provides deferred income taxes for temporary differences under the accounting guidance for income taxes for certain transactions which are recognized for income tax purposes in a period different from that in which they are reported in the financial statements. The most significant items are the tax effects of accelerated depreciation, certain regulatory balancing accounts, and advances for, and contributions in aid of construction. The accounting guidance for income taxes also requires that rate-regulated enterprises record deferred income taxes for temporary differences given flow-through treatment at the direction of a regulatory commission. The resulting deferred tax assets and liabilities are recorded at the expected cash flow to be reflected in future rates. Given that the CPUC has consistently permitted the recovery of flowed-through tax effects, GSWC has established regulatory liabilities and assets offsetting such deferred tax assets and liabilities (Note 2). Deferred investment tax credits (“ITC”) are amortized ratably to deferred tax expense over the lives of the property giving rise to the credits.

GSWC is included in AWR’s consolidated federal income tax and combined California state franchise tax returns. Consistent with the method adopted for regulatory purposes, GSWC’s tax expense is computed as if GSWC was autonomous and filed separate returns.

As a regulated utility, GSWC treats certain temporary differences as flow-through adjustments in computing its income tax provision consistent with the income tax approach approved by the CPUC for ratemaking purposes. Flow-through adjustments increase or decrease tax expense in one period, with an offsetting decrease or increase occurring in another period. Giving effect to these temporary differences as flow-through adjustments typically results in a greater variance between the effective tax rate (“ETR”) and the statutory federal income tax rate in any given period than would otherwise exist if GSWC were not required to account for its income taxes as a regulated enterprise. The GSWC ETRs deviated from the statutory rate primarily due to state taxes and differences between book and taxable income that are treated as flow-through adjustments in accordance with regulatory requirements (principally plant-, rate-case- and compensation-related items).

The significant components of the deferred tax assets and liabilities from continuing operations as reflected in the balance sheets at December 31, 2012 and 2011 are:

	AWR						GSWC
	December 31,						December 31,
(dollars in thousands)	2012			2011			2012			2011
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	$	1,649		$	1,699		$	1,649		$	1,699
Regulatory-liability-related: California Corp Franchise Tax	3,690			3,272			3,690			3,272
Other property-related	—			6,612			—			6,605
Other nonproperty-related	2,609			1,157			2,151			336
Balancing and memorandum accounts	—			2,632			—			2,632
Contributions and advances	9,443			12,068			9,443			12,068
	$	17,391		$	27,440		$	16,933		$	26,612
Deferred tax liabilities:
Fixed assets	$	(121,802	)	$	(117,681	)	$	(121,881	)	$	(117,763	)
Regulatory-asset-related: depreciation and other	(21,754		)	(22,003		)	(21,754		)	(22,003		)
Other property-related	(152		)	—			(151		)	—
Balancing and memorandum accounts	(1,020		)	—			(1,020		)	—
Deferred charges	(6,632		)	(7,164		)	(6,632		)	(7,164		)
	(151,360		)	(146,848		)	(151,438		)	(146,930		)
Accumulated deferred income taxes - net	$	(133,969	)	$	(119,408	)	$	(134,505	)	$	(120,318	)

The current and deferred components of income tax expense from continuing operations are as follows:

	AWR
	Year Ended December 31,
(dollars in thousands)	2012		2011			2010
Current
Federal	$	15,585	$	9,107		$	10,785
State	5,273		7,108			6,110
Total current tax expense	$	20,858	$	16,215		$	16,895
Deferred
Federal	$	13,088	$	15,189		$	7,465
State	1,999		(1,328		)	(1,325		)
Total deferred tax expense	15,087		13,861			6,140
Total income tax expense from continuing operations	$	35,945	$	30,076		$	23,035

	GSWC
	Year Ended December 31,
(dollars in thousands)	2012		2011			2010
Current
Federal	$	7,957	$	5,246		$	6,543
State	3,830		6,920			5,852
Total current tax expense	$	11,787	$	12,166		$	12,395
Deferred
Federal	$	12,670	$	15,118		$	8,366
State	2,043		(1,313		)	(1,678		)
Total deferred tax expense	14,713		13,805			6,688
Total income tax expense	$	26,500	$	25,971		$	19,083

The reconciliations of the effective tax rates to the federal statutory rate are as follows:

	AWR
	Year Ended December 31,
(dollars in thousands, except percent)	2012			2011			2010
Federal taxes on pretax income at statutory rate	$	31,533		$	25,230		$	18,944
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	4,957			3,781			3,657
Flow-through on fixed assets	636			1,026			525
Flow-through on pension costs	10			254			(567		)
Investment tax credit	(91		)	(91		)	(91		)
Other – net	(1,100		)	(124		)	567
Total income tax expense from continuing operations	$	35,945		$	30,076		$	23,035
Pretax income from continuing operations	$	90,093		$	72,086		$	54,126
Effective income tax rate	39.9		%	41.7		%	42.6		%

	GSWC Year Ended December 31,
(dollars in thousands, except percent)	2012			2011			2010
Federal taxes on pretax income at statutory rate	$	23,002		$	21,278		$	15,468
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	4,048			3,707			3,282
Flow-through on fixed assets	636			1,026			525
Flow-through on pension costs	10			254			(567		)
Investment tax credit	(91		)	(91		)	(91		)
Other – net	(1,105		)	(203		)	466
Total income tax expense	$	26,500		$	25,971		$	19,083
Pretax income	$	65,720		$	60,793		$	44,193
Effective income tax rate	40.3		%	42.7		%	43.2		%

The following table provides a reconciliation of AWR’s and GSWC’s unrecognized tax benefits at December 31, 2012, 2011 and 2010:

	2012				2011				2010
(dollars in thousands)	AWR		GSWC		AWR		GSWC		AWR			GSWC
Unrecognized tax benefits at beginning of period	$	—	$	—	$	—	$	—	$	4,110		$	4,110
Increases as a result of tax positions taken prior to the period	—		—		—		—		—			—
Decreases as a result of tax positions taken prior to the period	—		—		—		—		(4,110		)	(4,110		)
Increases as a result of tax positions taken during the period	—		—		—		—		—			—
Decreases as a result of tax positions taken during the period	—		—		—		—		—			—
Decreases relating to settlements with taxing authorities	—		—		—		—		—			—
Reductions as a result of lapses of statute-of-limitation periods	—		—		—		—		—			—

Unrecognized tax benefits at end of period	$	—	$	—	$	—	$	—	$	—		$	—

For both AWR and GSWC, there was no portion of the unrecognized-tax-benefit balance at December 31, 2012 that would affect the effective tax rate if recognized.

Registrant’s policy is to classify interest on income tax over/underpayments in interest income/expense and penalties in “other operating expenses.”

At December 31, 2012, AWR and GSWC included $2,838,000 and $2,775,000, respectively, of net interest receivables from taxing authorities in other current and noncurrent assets. AWR and GSWC recognized $473,000 and $461,000, respectively, of interest income from taxing authorities during the year ended December 31, 2012. At December 31, 2011, AWR and GSWC included $2,364,000 and $2,314,000, respectively, of net interest receivables from taxing authorities in other current and noncurrent assets. AWR and GSWC recognized $121,000 and $102,000 respectively, of interest income from taxing authorities during the year ended December 31, 2011. At December 31, 2010, AWR and GSWC included $2,285,000 and $2,319,000, respectively, of net interest receivables from taxing authorities in other current and noncurrent assets. AWR and GSWC recognized $1,367,000 and $1,345,000, respectively, of interest income from taxing authorities during the year ended December 31, 2010.

At December 31, 2012, 2011 and 2010, Registrant had no significant accruals for income-tax-related penalties. Registrant did not recognize any significant income-tax-related penalties during the years ended December 31, 2012, 2011 and 2010.

Registrant files federal and various state income tax returns. The U.S. federal filings for the years 1997 through 1999 and 2002 came under Internal Revenue Service (“IRS”) examination during 2007 as a result of AWR having filed an amended 2002 return in 2006. The 2002 return was amended primarily due to AWR’s request for approval to change a tax accounting method (“Consent”). During 2008, the IRS issued a Revenue Agent’s Report (“RAR”) in connection with its examination of the 2002 tax year which resulted in Registrant recognizing certain tax benefits in accordance with the accounting guidance for tax uncertainties. In connection with the Consent, AWR filed amended 2003 through 2006 returns prior to the expiration of each year’s refund-claim period. The 2003, 2004 and 2007 returns also came under IRS examination.

During 2010, Registrant and the IRS reached a settlement on all years under examination, which revised the RARs for all of the years under examination. The agreement resulted in Registrant decreasing its unrecognized-tax-benefit balance to zero as of December 31, 2010, with corresponding adjustments to its deferred taxes. The refund amounts resulting from the agreement were subject to review by the Congressional Joint Committee of Taxation (“JCT”). During 2012, AWR and the IRS revised the settlement to reflect the IRS’s acceptance of Registrant’s refund claims as originally filed, and the IRS submitted a special report on its examination to the JCT for its review. In the fourth quarter of 2012, the JCT completed, without exception, its review of the IRS’s report supporting the refund claims. The IRS is processing the resulting refunds and Registrant has received most of the refunds during the first quarter of 2013.

AWR’s 2006 through 2011 tax years remain subject to examination by the IRS and state taxing authorities. AWR has filed protective refund claims with the applicable state taxing authority for the 2002 through 2006 tax years, also in connection with the Consent. During 2012, the California Franchise Tax Board commenced examining these claims.

Changes in Federal Tax Law

The Small Business Jobs Act of 2010 and the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (“Tax Relief Acts”) extended 50% bonus depreciation for qualifying property through 2012 and created a new 100% bonus depreciation for qualifying property placed in service between September 9, 2010 and December 31, 2011. As a result of these law changes, Registrant’s current tax expense for 2010 - 2012 reflects benefits from the Tax Relief Acts. In January 2013, The American Taxpayer Relief Act of 2012 further extended 50% bonus depreciation for qualifying property through 2013. Although these law changes reduce Registrant’s current taxes payable, they do not reduce its total income tax expense or ETR.

In December 2011, the U.S. Treasury Department (“Treasury”) issued temporary regulations related to the tax treatment of tangible property, including guidance on expensing certain repairs and maintenance expenditures for which separate guidance has not been issued. The regulations were to be effective for tax years beginning on or after January 1, 2012. In December 2012, Treasury amended the regulations and changed the effective date to be for tax years beginning on or after January 1, 2014. Registrant is evaluating its water-pipeline tax repair-cost method, as well as other tax-method changes provided under the regulations. The effects on its tax expense and tax balances are not anticipated to be significant. Although the regulations are expected to reduce Registrant’s current taxes payable, they do not reduce its total effective income tax rate.

Change in State Tax Law

As a result of a 2009 change to California tax law effective for tax years beginning on January 1, 2011, AWR elected an alternative state apportionment method with its 2011 tax return filing. This alternative approach will become mandatory for tax years beginning on January 1, 2013 due to a California ballot measure passed in November 2012.

AWR receives a tax benefit for expenses incurred at the parent-company level. While unitary apportionment will continue to affect AWR’s state taxes, the future effects may be beneficial or detrimental depending on a combination of the profitability of AWR’s non-California activities as well as the proportion of its California sales to total sales.

GSWC continues to compute its state tax expense as if GSWC was autonomous and not a member of AWR’s unitary group. This approach is consistent with the methodology used for ratemaking purposes. Given that all of GSWC’s activities are conducted within California, GSWC’s state tax expense does not reflect apportionment of its income. Consequently, the California law changes have had no impact on GSWC’s state taxes.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Employee Benefit Plans

12 Months Ended

Dec. 31, 2012

Employee Benefit Plans

Employee Benefit Plans

Note 11 — Employee Benefit Plans

Pension and Post-Retirement Medical Plans:

Registrant maintains a defined benefit pension plan (the “Pension Plan”) that provides eligible employees (those aged 21 and older, hired before January 1, 2011) monthly benefits upon retirement based on average salaries and length of service. The eligibility requirement to begin receiving these benefits is 5 years of vested service. The normal retirement benefit is equal to 2% of the five highest consecutive years’ average earnings multiplied by the number of years of credited service, up to a maximum of 40 years, reduced by a percentage of primary social security benefits. There is also an early retirement option. Annual contributions are made to the Pension Plan, which comply with the funding requirements of the Employee Retirement Income Security Act (“ERISA”).

At December 31, 2012, Registrant had 1,005 participants in the Pension Plan.

In January 2011, the Board of Directors approved an amendment to the Pension Plan, closing the plan to new employees hired after December 31, 2010. Employees hired or rehired after December 31, 2010 are eligible to participate in a defined contribution plan. Under this plan, Registrant will provide a contribution of 5.25% of eligible pay each pay period into investment vehicles offered by the plan’s trustee. Participants will be fully vested in this plan once the employee attains three years of service. Employees hired before January 1, 2011 continue to participate in and accrue benefits under the terms of the defined benefit plan. For the years ended December 31, 2012 and 2011, Registrant contributed $254,000 and $85,000, respectively, to the defined contribution plan.

Registrant also provides post-retirement medical benefits for all active employees hired before February of 1995, through a medical insurance plan. Eligible employees, who retire prior to age 65, and/or their spouses, are able to retain the benefits under the plan for active employees until reaching age 65. Eligible employees upon reaching age 65, and those eligible employees retiring at or after age 65, and/or their spouses, receive coverage through a Medicare supplement insurance policy paid for by Registrant subject to an annual cap limit. Registrant’s post-retirement medical plan does not provide prescription drug benefits to Medicare-eligible employees and is not affected by the Medicare Prescription Drug Improvement and Modernization Act of 2003. At December 31, 2012, Registrant had 307 participants in the post-retirement medical plan.

In accordance with the accounting guidance for the effects of certain types of regulation, Registrant has established a regulatory asset for its underfunded position in its pension and post-retirement medical plans that is expected to be recovered through rates in future periods. The changes in actuarial gains and losses, prior service costs and transition assets or obligations pertaining to the regulatory asset are recognized as an adjustment to the regulatory asset account as these amounts are recognized as components of net periodic pension costs each year.

The following table sets forth the Pension Plan’s and post-retirement medical plan’s funded status and amounts recognized in Registrant’s balance sheets and the components of net pension cost and accrued liability at December 31, 2012 and 2011:

	Pension Benefits						Post-Retirement Medical Benefits
(dollars in thousands)	2012			2011			2012			2011
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	146,127		$	118,766		$	12,448		$	12,057
Service cost	6,675			5,624			419			391
Interest cost	6,657			6,524			534			549
Actuarial loss (gain)	7,759			18,719			(657		)	(236		)
Benefits/expenses paid	(3,988		)	(3,506		)	(448		)	(313		)
Projected benefit obligation at end of year	$	163,230		$	146,127		$	12,296		$	12,448

Changes in Plan Assets:
Fair value of plan assets at beginning of year	$	92,910		$	90,179		$	7,916		$	6,959
Actual return on plan assets	12,599			(326		)	736			319
Employer contributions	6,117			6,563			155			951
Benefits/expenses paid	(3,988		)	(3,506		)	(448		)	(313		)
Fair value of plan assets at end of year	$	107,638		$	92,910		$	8,359		$	7,916

Funded Status:
Net amount recognized as accrued pension cost	$	(55,592	)	$	(53,217	)	$	(3,937	)	$	(4,532	)

	Pension Benefits						Post-Retirement Medical Benefits
(in thousands)	2012			2011			2012			2011
Amounts recognized on the balance sheets:
Current liabilities	$	—		$	—		$	—		$	—
Non-current liabilities	(55,592		)	(53,217		)	(3,937		)	(4,532		)
Net amount recognized	$	(55,592	)	$	(53,217	)	$	(3,937	)	$	(4,532	)
Amounts recognized in regulatory assets consist of:
Initial net obligation	$	—		$	—		$	837		$	1,256
Prior service cost (credit)	404			522			(633		)	(833		)
Net (gain) loss	48,648			49,983			(889		)	147
Regulatory assets (liabilities)	49,052			50,505			(685		)	570
Unfunded accrued pension cost	6,540			2,712			4,622			3,962
Net liability recognized	$	55,592		$	53,217		$	3,937		$	4,532

Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	$	50,505		$	26,471		$	570		$	1,045
Net loss (gain)	1,700			25,394			(1,036		)	(256		)
Amortization of initial net obligation	—			—			(419		)	(419		)
Amortization of prior service (cost) credit	(118		)	(118		)	200			200
Amortization of net loss	(3,035		)	(1,242		)	—			—
Total change in regulatory asset	(1,453		)	24,034			(1,255		)	(475		)
Regulatory asset (liability) at end of year	$	49,052		$	50,505		$	(685	)	$	570

Net periodic pension costs	$	9,945		$	7,159		$	815		$	861
Change in regulatory asset	(1,453		)	24,034			(1,255		)	(475		)
Total recognized in net periodic pension cost and regulatory asset (liability)	$	8,492		$	31,193		$	(440	)	$	386

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net obligation	$	—		$	—		$	(419	)	$	(419	)
Prior service cost	(118		)	(118		)	200			200
Net loss	(2,846		)	(3,114		)	—			—

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	163,230		$	146,127		$	12,296		$	12,448
Accumulated benefit obligation	138,230			122,399			N/A			N/A
Fair value of plan assets	107,638			92,910			8,359			7,916

Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate	4.30		%	4.65		%	3.75		%	4.45		%
Rate of compensation increase	4.00		%	4.00		%	N/A			N/A

Consistent with decisions from the CPUC and in accordance with regulatory accounting principles, Registrant capitalizes a portion of its pension and other post-retirement costs in the overhead pool included in Utility Plant. The components of net periodic pension and post-retirement benefits cost, before allocation to the overhead pool, for 2012, 2011 and 2010 are as follows:

	Pension Benefits									Post-Retirement Medical Benefits
(dollars in thousands, except percent)	2012			2011			2010			2012			2011			2010
Components of Net Periodic Benefits Cost:
Service cost	$	6,675		$	5,624		$	4,795		$	419		$	391		$	390
Interest cost	6,657			6,524			6,104			534			549			626
Expected return on plan assets	(6,540		)	(6,349		)	(5,253		)	(357		)	(298		)	(255		)
Amortization of transition	—			—			—			419			419			419
Amortization of prior service cost (credit)	118			118			118			(200		)	(200		)	(200		)
Amortization of actuarial loss	3,035			1,242			1,170			—			—			—
Net periodic pension cost under accounting standards	$	9,945		$	7,159		$	6,934		$	815		$	861		$	980
Regulatory adjustment - deferred	(2,305		)	(209		)	(1,823		)	—			—			—
Total expense recognized, before allocation to overhead pool	$	7,640		$	6,950		$	5,111		$	815		$	861		$	980

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.65		%	5.55		%	6.05		%	4.45		%	5.20		%	5.85		%
Expected long-term return on plan assets	7.00		%	7.00		%	7.00		%	*			*			*
Rate of compensation increase	4.00		%	4.00		%	4.00		%	N/A			N/A			N/A

*7.0% for union plan, 4.2% for non-union, net of income taxes in 2012, 2011 and 2010.

Regulatory Adjustment:

On November 19, 2010, the CPUC issued a final decision on the Region II, Region III and general office rate case. Among other things, the decision authorized GSWC to establish a two-way balancing account, effective January 1, 2010, for its water regions and the general office to track differences between the forecasted annual pension expenses adopted in rates for 2010, 2011 and 2012 and the actual annual expense to be recorded by GSWC in accordance with the accounting guidance for pension costs. During the years ended December 31, 2012, 2011, and 2010, GSWC’s actual expense under the accounting standard was greater than the amounts included in customer rates by $2.3 million, $209,000 and $1.8 million, respectively. This undercollection has been recorded in the two-way pension balancing account included in regulatory assets (Note 2).

Plan Funded Status:

Registrant’s pension and post-retirement plans were underfunded at December 31, 2012 and 2011. Registrant’s market related value of plan assets is equal to the fair value of plan assets. Past volatile market conditions have affected the value of GSWC’s trust established to fund its future long-term pension benefits. These benefit plan assets and related obligations are remeasured annually using a December 31 measurement date. Changes in the plan’s funded status will affect the assets and liabilities recorded on the balance sheet in accordance with accounting guidance on employers’ accounting for defined benefit pension and other post-retirement plans. Due to Registrant’s regulatory recovery treatment, the recognition of the funded status is offset by a regulatory asset pursuant to guidance on accounting for the effects of certain types of regulation.

Plan Assets:

The assets of the pension and post-retirement medical plans are managed by a third party trustee. The investment policy allocation of the assets in the trust was approved by Registrant’s Administrative Committee (the “Committee”) for the pension and post-retirement medical funds, which has oversight responsibility for all retirement plans. The primary objectives underlying the investment of the pension and post-retirement plan assets are: (i) attempt to maintain a fully funded status with a cushion for unexpected developments, possible future increases in expense levels, and/or a reduction in the expected return on investments; (ii) seek to earn long-term returns that compare favorably to appropriate market indexes, peer group universes and the policy asset allocation index; (iii) seek to provide sufficient liquidity to pay current benefits and expenses; (iv) attempt to limit risk exposure through prudent diversification, and (v) seek to limit costs of administering and managing the plans.

The Committee recognizes that risk and volatility are present to some degree with all types of investments. High levels of risk may be avoided through diversification by asset class, style of each investment manager, and sector and industry limits. Investment managers are retained to manage a pool of assets and allocate funds in order to achieve an appropriate, diversified, and balanced asset mix. The Committee’s strategy balances the requirement to maximize returns using potentially higher return generating assets, such as equity securities, with the need to control the risk versus the benefit obligations with less volatile assets, such as fixed income securities.

The Committee approves the target asset allocations. Registrant’s pension and post-retirement plan weighted-average asset allocations at December 31, 2012 and 2011, by asset category are as follows:

	Pension Benefits				Post-Retirement Medical Benefits
Asset Category	2012		2011		2012		2011
Actual Asset Allocations:
Equity securities	60	%	56	%	61	%	60	%
Debt securities	39	%	42	%	38	%	39	%
Cash equivalents	1	%	2	%	1	%	1	%
Total	100	%	100	%	100	%	100	%

Equity securities did not include AWR’s stock as of December 31, 2012 and 2011.

Target Asset Allocations for 2013:	Pension Benefits		Post-retirement Medical Benefits
Equity securities	60	%	60	%
Debt securities	40	%	40	%
Total	100	%	100	%

As previously discussed in Note 4, accounting guidance for fair value measurements establishes a framework for measuring fair value and requires fair value measurements to be classified and disclosed in one of three levels. As required by the accounting guidance, assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. All equity investments in the pension and post-retirement plans are Level 1 investments in mutual funds. The fixed income category includes corporate bonds and notes. The majority of fixed income investments range in maturities from less than one to twenty years. The fair values of these investments are based on quoted market prices in active markets.

The following tables set forth by level, within the fair value hierarchy, the pension and post-retirement plans’ investment assets measured at fair value as of December 31, 2012 and 2011.

	Fair Value as of December 31, 2012
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Pension Plan Assets:
Cash equivalents	$	1,721	—	—	$	1,721
Fixed income securities	41,590		—	—	41,590
Equity securities:
U.S. small cap stocks	5,396		—	—	5,396
U.S. mid cap stocks	10,722		—	—	10,722
U.S. large cap stocks	31,966		—	—	31,966
International funds	10,797		—	—	10,797
Real estate funds	5,446		—	—	5,446
Total equity securities	64,327		—	—	64,327
Total investments measured at fair value	$	107,638	—	—	$	107,638

Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	65	—	—	$	65
Fixed income	3,192		—	—	3,192
U.S. equity securities (large cap stocks)	5,102		—	—	5,102
Total investments measured at fair value	$	8,359	—	—	$	8,359

	Fair Value as of December 31, 2011
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Pension Plan Assets:
Cash equivalents	$	1,682	—	—	$	1,682
Fixed income securities	38,900		—	—	38,900
Equity securities:
U.S. small cap stocks	4,288		—	—	4,288
U.S. mid cap stocks	8,616		—	—	8,616
U.S. large cap stocks	26,803		—	—	26,803
International funds	7,997		—	—	7,997
Real estate funds	4,624		—	—	4,624
Total equity securities	52,328		—	—	52,328
Total investments measured at fair value	$	92,910	—	—	$	92,910

Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	100	—	—	$	100
Fixed income	3,064		—	—	3,064
U.S. equity securities (large cap stocks)	4,752		—	—	4,752
Total investments measured at fair value	$	7,916	—	—	$	7,916

Plan Contributions:

During 2012, Registrant contributed $6.1 million and $155,000 to its pension and post-retirement medical plans, respectively. Registrant currently expects to contribute at least $6.6 million and $150,000 to its pension and post-retirement medical plans in 2013, respectively. Registrant’s policy is to fund the plans annually at a level which is deductible for income tax purposes and is consistent with amounts recovered in customer rates.

Benefit Payments:

Registrant’s estimated future benefit payments at December 31, 2012 for the next five years and thereafter are as follows (in thousands):

	Pension Benefits		Post-Retirement Medical Benefits
2013	$	4,336	$	477
2014	4,811		509
2015	5,325		578
2016	5,892		652
2017	6,503		728
Thereafter	42,491		4,690
Total	$	69,358	$	7,634

Assumptions:

Certain actuarial assumptions, such as the discount rate, long-term rate of return on plan assets and the healthcare cost trend rate have a significant effect on the amounts reported for net periodic benefit cost as well as the related benefit obligation amounts.

Discount Rate — The assumed discount rate for pension and post-retirement medical plans reflects the market rates for high-quality corporate bonds currently available. Registrant’s discount rates were determined by considering the average of pension yield curves constructed of a large population of high quality corporate bonds. The resulting discount rate reflects the matching of plan liability cash flows to the yield curves.

Expected Long-Term Rate of Return on Assets — The long-term rate of return on plan assets represents an estimate of long-term returns on an investment portfolio consisting of a mixture of equities, fixed income, and other investments. To develop the expected long-term rate of return on assets assumption for the pension plan, Registrant considered the historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the pension portfolio. Registrant’s policy is to fund the medical benefit trusts based on actuarially determined amounts as allowed in rates approved by the CPUC. Registrant has invested the funds in the post-retirement trusts that will achieve a desired return and minimize amounts necessary to recover through rates. The mix is expected to provide for a return on assets similar to the Pension Plan and to achieve Registrant’s targeted allocation. This resulted in the selection of the 7.0% long-term rate of return on assets assumption for the union plan and 4.20% (net of income taxes) for the non-union plan of the post retirement plan.

Healthcare Cost Trend Rate — A sliding scale for assumed health care cost increases was used for the periods presented. In 2012, health care cost increases started at 8.0% grading down to 7.2% in 10 years for those under age 65, and at 7.0% grading down to 5.8% in 10 years for those 65 and over. In 2011, health care cost increases started at 8.0% grading down to 6.5% in 10 years for those under age 65, and at 7.0% grading down to 5.8% in 10 years for those 65 and over. In 2010, health care cost increases started at 8.0% grading down to 6.0% in 10 years for those under age 65, and at 7.0% grading down to 6.0% in 10 years for those 65 and over. Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plans. A one-percentage-point change in assumed health care cost trend rates would have the following effects on the post-retirement medical plan:

(dollars in thousands)	1-Percentage-Point Increase		1-Percentage-Point Decrease
Effect on total of service and interest cost components	$	102	$	(88	)
Effect on post-retirement benefit obligation	$	1,464	$	(1,263	)

Supplemental Executive Retirement Plan:

Registrant has a supplemental executive retirement plan (“SERP”) that provides additional retirement benefits to certain key employees and officers of Registrant by making up benefits, which are limited by Sections 415 and 401(a)(17) of the Internal Revenue Code of 1986, as amended, and certain additional benefits. The Board of Directors approved the establishment of a Rabbi Trust created for the SERP Plan. Assets in a Rabbi Trust can be subject to the claims of creditors; therefore, they are not considered as an asset for purposes of computing the SERP’s funded status. As of December 31, 2012, the balance in the Rabbi Trust totals $4.8 million and is included in Registrant’s other property and investments.

All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The fixed income category includes corporate bonds and notes. The fair values of these investments are based on quoted market prices in active markets. The following tables set forth by level, within the fair value hierarchy, the Rabbi Trust investment assets measured at fair value as of December 31, 2012 and 2011.

	Fair Value as of December 31, 2012
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	116	—	—	$	116
Fixed income securities	1,878		—	—	1,878
Equity securities	2,822		—	—	2,822
Total investments measured at fair value	$	4,816	—	—	$	4,816

	Fair Value as of December 31, 2011
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	9	—	—	$	9
Fixed income securities	1,081		—	—	1,081
Equity securities	1,739		—	—	1,739
Total investments measured at fair value	$	2,829	—	—	$	2,829

The following provides a reconciliation of benefit obligations, funded status of the SERP, as well as a summary of significant estimates at December 31, 2012 and 2011:

(dollars in thousands)	2012			2011
Change in Benefit Obligation:
Benefit obligation at beginning of year	$	10,604		$	8,468
Service cost	731			600
Interest cost	488			464
Actuarial loss	803			1,292
Benefits paid	(220		)	(220		)
Benefit obligation at end of year	$	12,406		$	10,604
Changes in Plan Assets:
Fair value of plan assets at beginning of year	—			—
Fair value of plan assets at end of year	—			—

Funded Status:
Net amount recognized as accrued pension cost	$	(12,406	)	$	(10,604	)

(in thousands)	2012			2011
Amounts recognized on the balance sheets:
Current liabilities	$	(317	)	$	(231	)
Non-current liabilities	(12,089		)	(10,373		)
Net amount recognized	$	(12,406	)	$	(10,604	)
Amounts recognized in regulatory assets consist of:
Prior service cost	$	475		$	636
Net loss	3,709			3,212
Regulatory assets	4,184			3,848
Unfunded accrued pension cost	8,222			6,756
Net liability recognized	$	12,406		$	10,604

Changes in plan assets and benefit obligations recognized in regulatory assets consist of:
Regulatory asset at beginning of year	$	3,848		$	2,852
Net loss	805			1,291
Amortization of prior service credit	(161		)	(161		)
Amortization of net loss	(308		)	(134		)
Total change in regulatory asset	336			996
Regulatory asset at end of year	$	4,184		$	3,848

Net periodic pension cost	$	1,687		$	1,359
Change in regulatory asset	336			996
Total recognized in net periodic pension and net income	$	2,023		$	2,355

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net asset (obligation)	—			—
Prior service cost	$	(161	)	$	(161	)
Net loss	(339		)	(307		)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	12,406		$	10,604
Accumulated benefit obligation	9,601			7,639
Fair value of plan assets	—			—
Weighted-average assumptions used to determine benefit obligations:
Discount rate	4.20		%	4.65		%
Rate of compensation increase	4.00		%	4.00		%

The components of SERP expense, before allocation to the overhead pool, for 2012, 2011 and 2010 are as follows:

(dollars in thousands, except percent)	2012			2011			2010
Components of Net Periodic Benefits Cost:
Service cost	$	731		$	600		$	433
Interest cost	488			464			354
Amortization of prior service cost	161			161			161
Amortization of net loss	307			134			—
Net periodic pension cost	$	1,687		$	1,359		$	948

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.65		%	5.55		%	6.05		%
Rate of compensation increase	4.00		%	4.00		%	4.00		%

Benefit Payments: Registrant’s estimated future benefit payments for the SERP at December 31, 2012 for the next ten years are as follows (in thousands):

2013	$	318
2014	317
2015	316
2016	337
2017	406
Thereafter	3,581
Total	$	5,275

401(k) Investment Incentive Program:

Registrant has a 401(k) Investment Incentive Program under which employees may invest a percentage of their pay, up to a maximum investment prescribed by law, in an investment program managed by an outside investment manager. Registrant’s cash contributions to the 401(k) are based upon a percentage of individual employee contributions and totaled $1.9 million, $1.9 million and $1.8 million for the years ended December 31, 2012, 2011 and 2010, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

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-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

-Name Implementation Guide (Q and A)

-Number FAS88

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 106

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 30

-Paragraph 26

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+ Details

Stock-Based Compensation Plans

12 Months Ended

Dec. 31, 2012

Stock-Based Compensation Plans

Stock-Based Compensation Plans

Note 12 — Stock-Based Compensation Plans

Summary Description of Stock Incentive Plans

AWR currently has three stock incentive plans: the 2000 and 2008 Employee Plans for its employees, and the 2003 Directors Plan for directors, each more fully described below.

2000 and 2008 Employee Plans — AWR adopted the 2000 and 2008 Employee Plans to provide stock-based incentive awards in the form of stock options, restricted stock units and restricted stock to employees as a means of promoting the success of Registrant by attracting, retaining and more fully aligning the interests of employees with those of shareholders generally. The 2008 Employee Plan also provides for the grant of performance awards.

For stock options, Registrant’s Compensation Committee of the Board of Directors (“Compensation Committee”) determines, among other things, the date of grant, the form, term, option exercise price, vesting and exercise terms of each option. Stock options granted by AWR have been in the form of nonqualified stock options, expire ten years from the date of grant, vest over a period of three years and are subject to earlier termination as provided in the form of option agreement approved by the Compensation Committee. The option price per share was determined by the Compensation Committee at the time of grant, but was not to be less than the fair market value of Common Shares on the date of grant.

Each employee who receives a grant of a time-vested restricted stock unit is entitled to dividend equivalent rights in the form of additional restricted stock units until vesting of the time-vested restricted stock units. These restricted stock units vest over a period of three years. Each restricted stock unit is non-voting and entitles the holder of the restricted stock unit to receive one Common Share.

The Compensation Committee also has the authority to determine the size, number, amount or value of performance awards, the duration of the performance period or performance periods applicable to the award and the performance criteria applicable to each performance award for each performance period. The grant and or vesting of the performance awards are contingent, in whole or in part, upon the attainment of specified performance criteria or the occurrence of any event or events involving a change in control event, death or total disability as the Compensation Committee may determine. In its discretion, the Compensation Committee may grant dividend equivalent rights on performance awards upon the terms and conditions set forth in the award agreement.

2003 Directors Plan — The Board of Directors and shareholders approved the 2003 Directors Plan, which provides the non-employee directors with supplemental stock-based compensation and encourages them to increase their stock ownership in AWR.

Commencing in 2009, non-employee directors have received restricted stock units equal to two and a half times the annual retainer. One-third of these restricted stock units are payable to each non-employee director at the earlier of the first, second and third anniversaries of the date of grant and the date of termination of service as a director. Restricted stock units credited to each non-employee director’s restricted stock unit account are at all times fully vested and non-forfeitable.

The stock options granted under the 2003 Directors Plan are nonqualified stock options which must be exercised within ten years after the date of grant. The exercise price of the stock options is equal to the fair market value of Common Shares on the date of grant. Stock options granted under the 2003 Directors Plan are fully vested and exercisable upon the date of grant. Restricted stock units with respect to dividend equivalent rights on stock options credited to the non-employee director are payable in Common Shares on the earlier of the date on which the stock option is exercised and three years from the date of grant of the stock option.

All stock options and restricted stock units have been granted with dividend equivalent rights payable in the form of additional restricted stock units.

Recognition of Compensation Expense

Registrant recognizes compensation expense related to the fair value of stock-based compensation awards. Share-based compensation cost is measured by the Registrant at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the employee’s requisite service period (generally the vesting period of the equity grant).

The following table presents share-based compensation expenses for the years ended December 31, 2012, 2011 and 2010. These expenses resulting from stock options, restricted stock and restricted stock units are included in administrative and general expenses in AWR and GSWC’s statements of income:

	AWR						GSWC
	For The Years Ended December 31,						For The Years Ended December 31,
(in thousands)	2012		2011		2010		2012		2011		2010
Stock-based compensation related to:
Stock options granted to employees and directors	$	150	$	302	$	579	$	147	$	307	$	438
Restricted stock units granted to employees	1,402		927		645		1,141		747		443
Restricted stock units granted to directors	379		291		258		379		291		258
Total stock-based compensation expense	$	1,931	$	1,520	$	1,482	$	1,667	$	1,345	$	1,139

Equity-based compensation cost, capitalized as part of utility plant for the years ended December 31, 2012, 2011 and 2010 was $259,000, $247,000 and $190,000, respectively, for both AWR and GSWC.

Registrant amortizes stock-based compensation over the requisite (vesting) period for the entire award. Options issued pursuant to the 2000 and 2008 Employee Plans vest and are exercisable in installments of 33% the first two years and 34% in the third year, starting one year from the date of the grant and expire 10 years from the date of the grant. Restricted stock units vest and become nonforfeitable in installments of 33% the first two years and 34% in the third year, starting one year from the date of the grant. Performance shares vest and become nonforfeitable in installments of 33% the first two years and 34% in the third year, if the performance criteria set forth in the award agreement are satisfied.

Valuation of Stock Options

Registrant estimated the fair value of stock options granted during the years ended December 31, 2011 and 2010 using the Black-Scholes valuation model. There were no stock options granted during the year ended December 31, 2012. Key input assumptions used to estimate the fair value of stock options include the exercise price of the award, the expected option term, the expected volatility of the Registrant’s stock over the option’s expected term, the risk-free interest rate over the option’s expected term, and the Registrant’s expected annual dividend yield. Registrant believes that the valuation technique and the approach utilized to develop the underlying assumptions are appropriate in calculating the fair values of Registrant’s stock options granted during the years ended December 31, 2011 and 2010. Estimates of fair value are not intended to predict actual future events or the value ultimately realized by persons who receive equity awards. The fair value of stock units and restricted stock was determined based on the closing trading price of Common Shares on the grant date.

The fair value of each option grant during the years ended December 31, 2011 and 2010 was estimated on the grant date using the Black-Scholes option-pricing model with the following assumptions:

	2011			2010
Weighted-average fair value of option granted	$	7.15		$	7.02
Risk-free interest rate	2.48		%	2.48		%
Expected annual dividend yield	3.04		%	3.04		%
Expected volatility factor	28.98		%	28.98		%
Expected option term (in years)	5			5

Summary of key assumptions — The risk-free interest rate for periods equal to the expected term of the share option was based on the U.S. Treasury yield curve in effect at the time of grant. Dividend yield reflects the current dividend rate at the date of grant. The stock volatility for each grant is measured using the weighted average of historical monthly and daily price changes of the Common Shares over the most recent period equal to the expected option life of the grant. Registrant develops expected option terms by reviewing detailed external information about employee exercise behavior. Accounting guidance also requires entities to estimate the number of forfeitures expected to occur and record expense based upon the number of awards expected to vest.

Stock Options— A summary of stock option activity as of December 31, 2012, and changes during the year ended December 31, 2012, are presented below:

	Number of Options		Weighted Average Exercise Price			Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Options outstanding at January 1, 2012	619,984		$	32.75
Granted	—		—
Exercised	(409,700	)	(32.45		)
Forfeited or expired	(8,705	)	(31.38		)
Options outstanding at December 31, 2012	201,579		$	33.43		0.71	$	2,932,672
Options exercisable at December 31, 2012	184,755		$	33.44		4.47	$	2,687,254

The aggregate intrinsic value in the table above represents the total pretax intrinsic value (i.e., the difference between the closing price of the Common Shares on the last trading day of the 2012 calendar year and the exercise price, times the number of shares) that would have been received by the option holders had all option holders exercised their option on December 31, 2012. This amount changes if the fair market value of the Common Shares changes. The total intrinsic value of options exercised during the years ended December 31, 2012, 2011 and 2010 was approximately $4,125,000, $766,000 and $281,000, respectively.

During the years ended December 31, 2012, 2011 and 2010, Registrant received approximately $13,295,000, $2,350,000 and $857,000, respectively, in cash proceeds from the exercise of its stock options and realized approximately $890,000, $336,000 and $111,000, respectively, of tax benefit for the tax deduction from awards exercised. As of December 31, 2012, approximately $13,000 of total unrecognized compensation cost related to outstanding stock options is expected to be recognized over a remaining period ranging from 0.08 to 1.08 years.

Restricted Stock and Stock Units—A summary of the status of Registrant’s outstanding restricted stock units to employees and directors as of December 31, 2012, and changes during the year ended December 31, 2012, is presented below:

	Number of Restricted Share Units		Weighted Average Grant-Date Value
Restricted share units at January 1, 2012	137,673		$	34.37
Granted	64,943		36.97
Vested	(52,044	)	(32.50		)
Forfeited	(906	)	(35.52		)
Restricted share units at December 31, 2012	149,666		$	34.05

As of December 31, 2012, there was approximately $1,408,000 of total unrecognized compensation cost related to restricted stock units granted under AWR’s employee and director’s stock plans. That cost is expected to be recognized over a remaining period ranging from 0.08 to 2.83 years. The value of restricted stock units are determined by the Compensation Committee at the time of grant, based on the fair market value of Common Shares on the date of grant.

In May 2012, the Compensation Committee also granted 5,818 performance awards to the President and Chief Executive Officer of the Company. Each performance award was issued with dividend equivalent rights and vest over a period of three years provided that the performance criteria described in the performance award agreement has been satisfied.

AWR has no restricted stock outstanding as of December 31, 2012.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

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-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-6

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+ Details

Business Risks and Commitments

12 Months Ended

Dec. 31, 2012

Business Risks and Commitments

Business Risks and Commitments

Note 13 - Business Risks and Commitments

GSWC is engaged in supplying water and electric service to the public. Registrant is required to provide service and grant credit to customers within its defined service areas. Although Registrant has a diversified base of residential, industrial and other customers, revenues derived from commercial and residential water customers accounted for approximately 90% of total water revenues in 2012, which is about the same percentage as in 2011 and 2010. Registrant faces additional risks associated with weather conditions, adequacy and quality of water supplies, regulatory decisions, pronouncements and laws, water-related litigation, and general business conditions.

GSWC’s Water Supply:

GSWC obtains its water supply from its operating wells and purchases from others, principally member agencies of the Metropolitan Water District of Southern California (“MWD”). MWD is a public agency and quasi-municipal corporation created in 1928 by a vote of the electorates of several Southern California cities. MWD’s primary purpose was and is to provide a supplemental supply of water for domestic and municipal uses and purposes at wholesale rates to its member public agencies. GSWC has connections to MWD’s water distribution facilities and those of other member water agencies. MWD’s principal sources of water are the State Water Project and the Colorado River.

GSWC has contracts to purchase water or water rights for an aggregate amount of $6.4 million as of December 31, 2012. Included in the $6.4 million is a remaining commitment of $4.0 million under an agreement with the City of Claremont (“the City”) to lease water rights that were ascribed to the City as part of the Six Basins adjudication. The initial term of the agreement expires in 2028. GSWC can exercise an option to renew this agreement for 10 additional years. The remaining amounts of $2.4 million are commitments for purchased water with various third parties which expire commencing in 2013 through 2038.

GSWC’s estimated future minimum payments under these purchased water supply commitments at December 31, 2012 are as follows (in thousands):

2013	$	558
2014	346
2015	347
2016	347
2017	346
Thereafter	4,466
Total	$	6,410

Bear Valley Electric:

GSWC purchases power from Shell Energy North America (US), LP (“Shell”) at a fixed cost. The main product under the contract with Shell provides for 13 MWs of electric energy at an average fixed-price of $67.15 per MWh beginning January 1, 2009 through November 30, 2013. The contract also provided for additional electric energy during certain months of the year to meet peak demands at an average fixed-price of $66.40 per MWh beginning January 1, 2009 through December 31, 2011. For the years ended December 31, 2012, 2011 and 2010, GSWC purchased approximately $7.8 million, $9.0 million and $9.0 million, respectively, under the fixed-price products of the Shell contract. GSWC’s total fixed-price commitment under this agreement amounts to $41.3 million, of which $7.1 million remains outstanding as of December 31, 2012.

On January 12, 2012, GSWC executed a purchase power master agreement with EDF Trading North America, LLC (“EDF”). The agreement is subject to CPUC approval and, if approved, would enable GSWC to purchase from EDF 12 MWs of base load energy at a fixed-price to be negotiated upon CPUC approval of the master agreement. GSWC plans to file for approval of the agreement with the CPUC in 2013 and will also request a regulatory asset and liability memorandum account for the EDF contract to offset the entries required by the accounting guidance on derivatives, similar to the memorandum account for the Shell agreement.

The average minimum load at GSWC’s BVES customer service area has been approximately 14 MWs. The average winter load has been 20 MWs with a winter peak of 44 MWs when the snowmaking machines at the ski resorts are operating. In addition to the purchased power contracts, GSWC buys additional energy to meet peak demand and sells surplus power as needed. GSWC owns a natural gas-fueled 8.4 MW generation facility that became commercially operational in 2005, and assists GSWC in meeting demand.

The ability of GSWC to deliver purchased power to customers in its BVES service area is limited by the ability of the transmission facilities owned by Edison to transmit this power.

Operating Leases:

Registrant leases equipment and facilities primarily for its Regional and District offices and ASUS operations under non-cancelable operating leases with varying terms, provisions, and expiration dates. Rent expense for leases that contain scheduled rent increases are recorded on a straight-line basis. During 2012, 2011 and 2010, Registrant’s consolidated rent expense was approximately $3,098,000, $2,900,000 and $3,437,000, respectively. Registrant’s future minimum payments under long-term non-cancelable operating leases at December 31, 2012 are as follows (in thousands):

2013	$	2,973
2014	2,012
2015	936
2016	827
2017	688
Thereafter	1,589
Total	$	9,025

There is no material difference between the consolidated operations of AWR and the operations of GSWC in regards to the future minimum payments under long-term non-cancelable operating leases.

- Definition

The entire disclosure for significant arrangements with third parties, which includes operating lease arrangements and arrangements in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services, and operating lease arrangements. Descriptions may include identification of the specific goods and services, period of time covered, minimum quantities and amounts, and cancellation rights.

+ References+ Details

Contingencies	12 Months Ended
Contingencies	Dec. 31, 2012
Contingencies
Contingencies	Note 14 - Contingencies *Water Quality-Related Litigation: Perchlorate and/or Volatile Organic Compounds (“VOC”) have been detected in certain wells servicing GSWC’s South San Gabriel System. GSWC filed suit in federal court, along with two other affected water purveyors and the San Gabriel Basin Water Quality Authority, together known as the “Water Entities”, against some of those allegedly Potentially Responsible Parties (“PRP”). In August 2003, the US Environmental Protection Agency (“EPA”) issued Unilateral Administrative Orders (“UAO”) against 41 PRPs for polluting the groundwater in portions of the San Gabriel Valley from which those impacted GSWC wells draw water. The UAO requires these parties to remediate the contamination. In October 2004, the judge in the lawsuit stayed the matter in order to allow the parties to explore settlement and appointed a special master to oversee mandatory settlement discussions between the PRPs and the Water Entities. The Water Entities have now successfully reached settlement with all the PRPs. Legal proceedings are currently in progress to enter the settlements and resolve the claims. Condemnation of Properties: The laws of the State of California provide for the acquisition of public utility property by governmental agencies through their power of eminent domain, also known as condemnation, where doing so is necessary and in the public interest. In addition, these laws provide: (i) that the owner of utility property may contest whether the condemnation is actually necessary and in the public interest, and (ii) that the owner is entitled to receive the fair market value of its property if the property is ultimately taken. The City of Claremont (“Claremont”) located in GSWC’s Region III, has expressed various concerns to GSWC about rates charged by GSWC and the effectiveness of the CPUC’s rate-setting procedures. In January 2012, the Claremont City council members directed staff to pursue analysis required for potential acquisition of the water system and allocated funds from its general reserve for such analysis. In November 2012, Claremont made an offer to acquire GSWC’s water system servicing Claremont. GSWC rejected the offer and clarified that the system is not for sale. Claremont and GSWC have however, agreed to hold meetings to further discuss alternatives, rates and other concerns of the City. GSWC serves approximately 11,000 customers in Claremont. In April 2011, an organization called Ojai FLOW (Friends of Locally Owned Water) started a local campaign for the Casitas Municipal Water District to purchase GSWC’s Ojai water system. The Ojai City Council passed a resolution supporting the efforts of Ojai FLOW at their regular meeting in April 2011. In July 2012, the Casitas Municipal Water District (“CMWD”) hired a financial consultant to provide consulting services to the District for the establishment of a Community Facilities District (“CFD”) and the issuance of bonds within the CFD to provide funding for the potential acquisition of GSWC’s Ojai system. In January 2013, the CMWD passed resolutions to: (i) approve Local Goals and Policies for Use of Mello-Roos Community Facilities District Act of 1982, and (ii) make a Declaration of Intention to Establish Community Facilities District No. 2013-1 (Ojai) and to Authorize the Levy of Special Taxes Therein. With this action, CMWD will be allowed to hold a public hearing, and at the close of the hearing, establish the CFD. The public hearing is expected in March 2013. GSWC serves approximately 3,000 customers in Ojai. Except for the City of Claremont and the City of Ojai, Registrant is currently not involved in activities related to the potential condemnation of any of its water customer service areas or in its BVES customer service area. No formal condemnation proceedings have been filed against any of the Registrant’s service areas during the past three years. Santa Maria Groundwater Basin Adjudication: In 1997, the Santa Maria Valley Water Conservation District (“plaintiff”) filed a lawsuit against multiple defendants, including GSWC, the City of Santa Maria, and several other public water purveyors. The plaintiff’s lawsuit sought an adjudication of the Santa Maria Groundwater Basin (the “Basin”). A stipulated settlement of the lawsuit has been reached, subject to CPUC approval. The settlement, among other things, if approved by the CPUC, would preserve GSWC’s historical pumping rights and secure supplemental water rights for use in case of drought or other reductions in the natural yield of the Basin. GSWC, under the stipulation, has a right to 10,000 acre-feet of groundwater replenishment provided by the Twitchell Project, a storage and flood control reservoir project operated by the plaintiff. A monitoring and annual reporting program has been established to allow the parties to responsibly manage the Basin and to respond to shortage conditions. If severe water shortage conditions are found over a period of five years, the management area engineer will make findings and recommendations to alleviate such shortages. If the Basin experiences severe shortage conditions, the court has the authority to limit GSWC’s groundwater production to 10,248 acre-feet per year, based on developed water in the Basin. Over the last five years, GSWC’s average groundwater production has been 10,140 acre-feet per year. In February 2008, the court issued its final judgment, which approved and incorporated the stipulation. The judgment awarded GSWC prescriptive rights to groundwater against the non-stipulating parties. In addition, the judgment granted GSWC the right to use the Basin for temporary storage and to recapture 45 percent of the return flows that are generated from its importation of State Water Project water. Pursuant to this judgment, the court retained jurisdiction over all of the parties to make supplemental orders or to amend the judgment as necessary. In March 2008, the non-stipulating parties filed notices of appeal. In November 2012, the Appellate Court upheld the Santa Maria judgment, with a remand to the trial court to clarify the narrow issue that non-stipulating parties retained their overlying rights. There is no dispute on this clarification. In December 2012, the Appellate Court further modified the decision clarifying the basis for the overdraft finding that precipitated the prescriptive right finding. In December 2012, the non-stipulating parties filed a request with the California Supreme Court for a review of the Appellate Court findings. In February 2013, the California Supreme Court denied the parties’ request for review of the Appellate Court findings. Environmental Clean-Up and Remediation: Chadron Plant: GSWC has been involved in environmental remediation and clean-up at a plant site (“Chadron Plant”) that contained an underground storage tank which was used to store gasoline for its vehicles. This tank was removed in July 1990 along with the dispenser and ancillary piping. Since then, GSWC has been involved in various remediation activities at this site. After many years of remediation activities, management believes that the majority of the leaked gasoline product has been removed. However, a sheen of gasoline still remains at the top of the groundwater. Additional groundwater remediation will be required before further soil remediation can be commenced. Management at this time cannot estimate when additional soil remediation will commence, due to the persistence of gasoline product in the groundwater. As of December 31, 2012, the total spent to clean-up and remediate GSWC’s plant facility was approximately $3.5 million, of which $1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of December 31, 2012, GSWC has an accrued liability for the estimated additional cost of $1.2 million to complete the clean-up at the site. The ultimate cost may vary as there are many unknowns in remediation of underground gasoline spills and this is an estimate based on currently available information. Management also believes it is probable that the estimated additional costs will be approved in rate base by the CPUC and has recorded a corresponding regulatory asset. Other Litigation*: Registrant is also subject to other ordinary routine litigation incidental to its business. Management believes that rate recovery, proper insurance coverage and reserves are in place to insure against property, professional and general liability and workers’ compensation claims incurred in the ordinary course of business. Registrant is unable to predict an estimate of the loss, if any, resulting from any pending suits or administrative proceedings, but does not believe the impact, if any, would be material.

Construction Program	12 Months Ended
Construction Program	Dec. 31, 2012
Construction Program
Construction Program	Note 15 - Construction Program GSWC maintains an ongoing water distribution main replacement program throughout its customer service areas based on the age and type of distribution system materials, priority of leaks detected, remaining productive life of the distribution system and an underlying replacement schedule. In addition, GSWC upgrades its electric and water supply facilities in accordance with industry standards, local requirements and CPUC requirements. As of December 31, 2012, GSWC has unconditional purchase obligations for capital projects of approximately $28.3 million. ASUS actively seeks opportunities to operate and maintain water and/or wastewater systems at U.S. government military installations. The Military Utility Privatization Subsidiaries have capital commitments that are being funded by the U.S. government. In certain circumstances, the government may request that ASUS finance the cost of selected construction projects. ASUS will consider financing such projects. The terms of any such financing, including interest rates, will be determined on a case-by-case basis.

Business Segments

12 Months Ended

Dec. 31, 2012

Business Segments

Business Segments

Note 16 — Business Segments

AWR has three reportable segments, water, electric and contracted services, whereas GSWC has two segments, water and electric. AWR has no material assets other than its investments in its subsidiaries on a stand-alone basis.

All activities of GSWC are geographically located within California. The operating activities of CCWC have been included in discontinued operations as described in Note 19. All activities of CCWC were located in the state of Arizona. GSWC is, and CCWC was, a rate-regulated utility.

Activities of ASUS and its subsidiaries are conducted in California, Georgia, Maryland, New Mexico, North Carolina, South Carolina, Texas and Virginia. Each of ASUS’s wholly-owned subsidiaries is regulated by the state in which the subsidiary primarily conducts water and/or wastewater operations. Fees charged for operations and maintenance, and renewal and replacement services are based upon the terms of the contracts with the U.S. government which have been filed with the commissions in the states in which ASUS’s subsidiaries are incorporated.

The tables below set forth information relating to GSWC’s operating segments, ASUS and its subsidiaries, and other matters. Total assets by segment are not presented below, as certain of Registrant’s assets are not tracked by segment. The utility plants are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash and exclude property installed by developers and conveyed to GSWC and through May 31, 2011 for CCWC.

	As Of And For The Year Ended December 31, 2012
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	305,898	$	37,033	$	123,977	$	—		$	466,908
Operating income (loss)	78,104		8,501		24,608		(119		)	111,094
Interest expense, net	19,783		1,533		179		(63		)	21,432
Utility Plant	871,756		41,381		4,654		—			917,791
Depreciation and amortization expense (1)	37,905		2,292		1,188		—			41,385
Income tax expense	24,231		2,269		9,437		8			35,945
Capital additions	62,500		4,331		1,273		—			68,104

	As Of And For The Year Ended December 31, 2011
	GSWC				CCWC			ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Water			Contracts		Parent			AWR
Operating revenues	$	300,450	$	36,275	$	—		$	83,188	$	—		$	419,913
Operating income (loss) (2)	77,017		6,661		(356		)	11,855		(73		)	95,104
Interest expense, net	20,990		1,501		—			372		(41		)	22,822
Utility Plant	852,264		39,681		—			4,555		—			896,500
Depreciation and amortization expense (1)	35,450		2,011		—			888		—			38,349
Income tax expense/(benefit)	24,151		1,820		(145		)	4,431		(181		)	30,076
Income from discontinued operations, net of tax (3)	—		—		1,612			—		2,237		(4)	3,849
Capital additions	73,991		4,447		—			1,843		—			80,281

	As Of And For The Year Ended December 31, 2010
	GSWC				CCWC			ASUS			AWR			Consolidated
(dollars in thousands)	Water		Electric		Water			Contracts			Parent			AWR
Operating revenues	$	291,617	$	35,799	$	—		$	72,360		$	—		$	399,776
Operating income (loss) (2)	58,121		5,680		(1,103		)	11,487			(366		)	73,819
Interest expense, net	17,803		1,498		—			(224		)	153			19,230
Utility Plant	813,942		37,425		—			3,589			—			854,956
Depreciation and amortization expense (1)	34,360		2,240		—			805			—			37,405
Income tax expense/(benefit)	17,042		2,041		(449		)	4,535			(134		)	23,035
Income (loss) from discontinued operations, net of tax (3)	—		—		2,532			—			(426		)(4)	2,106
Capital additions	74,264		2,700		688			1,398			—			79,050

The following table reconciles total utility plant (a key figure for rate-making) to total consolidated assets (in thousands):

	December 31,
	2012		2011		2010
Total utility plant	$	917,791	$	896,500	$	854,956
Other assets	363,152		341,862		337,079
Total consolidated assets	$	1,280,943	$	1,238,362	$	1,192,035

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $1.8 million, $2.5 million and $2.2 million for the years ended December 31, 2012, 2011 and 2010, respectively.

(2) Operating income (loss) includes CCWC’s allocated corporate overhead costs that are now primarily at GSWC.

(3) In accordance with the accounting guidance relating to assets held for sale, Registrant did not record depreciation expense for CCWC in 2011.

(4) Included in discontinued operation for the years ended December 31, 2011 and 2010 are direct transaction costs of $449,000 ($217,000 after tax) and $708,000 ($426,000 after tax), respectively, for legal and consulting services in connection with the sale of CCWC.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

Allowance for Doubtful Accounts

12 Months Ended

Dec. 31, 2012

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts

Note 17 — Allowance for Doubtful Accounts

The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries. Provisions included in 2012, 2011 and 2010 for AWR and GSWC are as follows:

	AWR
	December 31,
(dollars in thousands)	2012			2011			2010
Balance at beginning of year	$	1,048		$	1,051		$	1,158
Provision charged to expense	1,710			938			1,041
Accounts written off, net of recoveries	(1,530		)	(941		)	(1,148		)
Balance at end of year	$	1,228		$	1,048		$	1,051

Allowance for doubtful accounts related to accounts receivable-customer	$	797		$	715		$	670
Allowance for doubtful accounts related to receivable from U.S. government	8			—			43
Allowance for doubtful accounts related to other accounts receivable	423			333			338
Total allowance for doubtful accounts	$	1,228		$	1,048		$	1,051

	GSWC
	December 31,
(dollars in thousands)	2012			2011			2010
Balance at beginning of year	$	1,005		$	1,005		$	1,088
Provision charged to expense	1,668			859			1,041
Accounts written off, net of recoveries	(1,496		)	(859		)	(1,124		)
Balance at end of year	$	1,177		$	1,005		$	1,005

Allowance for doubtful accounts related to accounts receivable-customer	$	797		$	715		$	670
Allowance for doubtful accounts related to other accounts receivable	380			290			335
Total allowance for doubtful accounts	$	1,177		$	1,005		$	1,005

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2012

Supplemental Cash Flow Information

Supplemental Cash Flow Information

Note 18 — Supplemental Cash Flow Information

The following table sets forth non-cash financing and investing activities and other cash flow information (in thousands).

	AWR						GSWC
	December 31,						December 31,
	2012		2011		2010		2012		2011		2010
Taxes and Interest Paid:
Income taxes paid	$	19,411	$	31,842	$	22,287	$	11,027	$	25,810	$	16,310
Interest paid	22,495		22,671		21,632		22,495		22,463		21,016

Non-Cash Transactions:
Accrued payables for investment in utility plant	$	12,113	$	13,717	$	9,046	$	12,113	$	13,717	$	9,046
Property installed by developers and conveyed	2,069		1,264		3,471		2,069		1,264		3,471

- Definition

The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

+ References+ Details

Discontinued Operations:

12 Months Ended

Dec. 31, 2012

Discontinued Operations:

Discontinued Operations:

Note 19 — Discontinued Operations:

On May 31, 2011, AWR sold CCWC to EPCOR Water (USA) Inc. for a total purchase price of $35.2 million, including the assumption of approximately $5.6 million of long-term debt. AWR received approximately $29.6 million in cash, which was primarily used to pay down short-term borrowings. The completion of the sale generated a gain (net of taxes and transaction costs) of approximately $2.2 million during 2011. A summary of discontinued operations presented in the consolidated statements of income for the years ended December 31, 2011 and 2010 is as follows (in thousands):

	For the Years Ended December 31,
(dollars in thousands)	2011 (5)			2010
Operating revenues	$	3,492		$	8,745
Supply costs and other operating expenses	1,420			4,237
Gain on settlement for removal of a well	(760		)	—
Operating income (1)	2,832			4,508

Interest expense, net	(142		)	(356		)

Income before income taxes	2,690			4,152

Income tax expense (2)	1,078			1,620
Income from the operations of discontinued operations, net of tax	1,612			2,532

Gain on sale of business, net of tax	2,454			—
Transaction costs, net of taxes (3)	(217		)	(426		)
Income from discontinued operations (4)	$	3,849		$	2,106

(1) In accordance with the accounting guidance relating to assets held for sale, Registrant ceased recording depreciation expense for CCWC as of June 2010.

(2) Income tax expense does not include the effects of CCWC’s inclusion in the AWR combined California unitary return, which are included in, and do not materially affect, the income tax expense of continuing operations.

(3) Included in discontinued operations for the years ended December 31, 2011 and 2010 are direct transaction costs of $449,000 and $708,000, respectively, for legal and consulting services in connection with the sale of CCWC.

(4) Corporate overhead costs allocated to CCWC have been excluded from discontinued operations. The majority of these costs continue to be incurred, primarily at GSWC. Accordingly, these corporate overhead costs have been included in other operating expenses and administrative and general expenses as part of continuing operations in the consolidated statements of income. Such costs allocated to CCWC that have been reflected as part of continuing operations amounted to $356,000 and $1,103,000 for the years ended December 31, 2011 and 2010, respectively.

(5) The 2011 financial results for CCWC represent activity for the five months ended May 31, 2011.

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

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-Name Statement of Financial Accounting Standard (FAS)

-Number 144

-Paragraph 43-48

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT

12 Months Ended

Dec. 31, 2012

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT

AMERICAN STATES WATER COMPANY
SCHEDULE I — CONDENSED FINANCIAL INFORMATION OF PARENT

CONDENSED BALANCE SHEET

	December 31,
(in thousands)	2012		2011
Assets

Cash and equivalents	$	311	$	981
Inter-company loan receivables	15,013		10,292
Deferred tax assets	633		—
Income taxes receivable and other receivables	1,415		1,447
Total current assets	17,372		12,720

Investments in subsidiaries	435,373		395,415
Other assets	2,421		3,010
Total assets	$	455,166	$	411,145

Liabilities and Capitalization

Notes payable to bank	$	—	$	2,000
Deferred taxes and other liabilities	117		166
Total current liabilities	117		2,166

Deferred taxes	49		—
Income taxes payable and other liabilities	421		313
Total other liabilities	470		313

Common shareholders’ equity	454,579		408,666
Total capitalization	454,579		408,666

Total liabilities and capitalization	$	455,166	$	411,145

The accompanying condensed note is an integral part of these condensed financial statements.

CONDENSED STATEMENTS OF INCOME

	For the Years Ended December 31,
(In thousands, except per share amounts)	2012			2011			2010
Operating revenues and other income	$	64		$	238		$	—
Operating expenses and other expenses	120			521			1,385
Income before equity in earnings of subsidiaries and income taxes	(56		)	(283		)	(1,385		)

Equity in earnings of subsidiaries	54,212			46,483			34,165

Income before income taxes	54,156			46,200			32,780

Income tax expense (benefit)	8			341			(417		)

Net income	$	54,148		$	45,859		$	33,197

Weighted Average Number of Common Shares Outstanding	18,999			18,693			18,585
Basic Earnings Per Common Share	$	2.83		$	2.44		$	1.78

Weighted Average Number of Diluted Common Shares Outstanding	19,131			18,837			18,736
Fully Diluted Earnings per Common Share	$	2.82		$	2.43		$	1.77

The accompanying condensed note is an integral part of these condensed financial statements.

CONDENSED STATEMENTS OF CASH FLOWS

	For the Years Ended December 31,
(in thousands)	2012			2011			2010

Cash Flows From Operating Activities	$	16,885		$	17,945		$	17,627

Cash Flows From Investing Activities:
Loans (made to)/repaid from, wholly-owned subsidiaries	(4,720		)	36,786			(22,475		)
Increase in investment of subsidiary	—			(10,000		)	(20,000		)
Proceeds from the sale of CCWC	—			29,603			—
Net cash provided (used) in investing activities	(4,720		)	56,389			(42,475		)

Cash Flows From Financing Activities:
Proceeds from the issuance of common stock	—			1,658			1,838
Proceeds from stock option exercises	13,295			2,350			857
Net change in notes payable to banks	(2,000		)	(58,900		)	43,500
Dividends paid	(24,130		)	(20,552		)	(19,326		)
Net cash (used) provided from financing activities	(12,835		)	(75,444		)	26,869

Increase (decrease) in cash and equivalents	(670		)	(1,110		)	2,021
Cash and equivalents at beginning of period	981			2,091			70

Cash and equivalents at the end of period	$	311		$	981		$	2,091

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References+ Details

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies

Nature of Operations and Basis of Presentation

Related Party Transactions:

AWR owns all of the outstanding common stock of GSWC and ASUS. ASUS owns all of the outstanding common stock of the Military Utility Privatization Subsidiaries.

Utility Accounting:

Property and Depreciation:

Estimated useful lives of GSWC’s utility plant, as authorized by the CPUC, are as follows:

Source of water supply		30 years to 50 years
Pumping		25 years to 40 years
Water treatment		20 years to 35 years
Transmission and distribution		25 years to 55 years
Generation		40 years
Other plant		7 years to 40 years

Asset Retirement Obligations:

Impairment of Long-Lived Assets:

Goodwill:

Cash and Cash Equivalents:

Accounts Receivable:

Materials and Supplies:

Materials and Supplies: Materials and supplies are stated at the lower of cost or market. Cost is computed using average cost.

Interest:

Water and Electric Operating Revenues:

Alternative-Revenue Program:

Other Operating Revenues:

Debt Issuance Costs and Redemption Premiums:

Advances for Construction and Contributions in aid of Constructions:

Fair Value of Financial Instruments:

	2012				2011
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC	$	335,791	$	456,792	$	340,686	$	437,275

Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 2: Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability, or

Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).

(dollars in thousands)		Level 1		Level 2			Level 3		Total
Long-term debt—GSWC		—		$	456,792		—		$	456,792

Stock Options:

Sales and Use Taxes:

Recently Adopted Accounting Pronouncements:

Summary of Significant Accounting Policies (Tables) (GSWC)

12 Months Ended

Dec. 31, 2012

GSWC

Summary of significant accounting policies

Schedule of estimated useful lives of utility plant, as authorized by the CPUC

Source of water supply		30 years to 50 years
Pumping		25 years to 40 years
Water treatment		20 years to 35 years
Transmission and distribution		25 years to 55 years
Generation		40 years
Other plant		7 years to 40 years

Schedule of estimates of the fair value of long-term debt

	2012				2011
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC	$	335,791	$	456,792	$	340,686	$	437,275

Schedule of long-term debt measured at fair value

The following tables set forth by level, within the fair value hierarchy, GSWC’s long-term debt measured at fair value as of December 31, 2012:

(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	456,792	—	$	456,792

- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References+ Details

Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 2012

Regulatory Matters

Schedule of regulatory assets, less regulatory liabilities in the consolidated balance sheets for continuing operations

	December 31,
(dollars in thousands)	2012			2011
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	42,574		$	39,112
Base Revenue Requirement Adjustment Mechanism	6,833			4,053
Electric supply cost balancing account	5,558			8,347
Costs deferred for future recovery on Aerojet case	16,030			17,173
Pensions and other post-retirement obligations (Note 11)	56,894			56,960
Derivative unrealized loss (Note 4)	3,060			7,611
Flow-through taxes, net (Note 10)	16,415			17,032
Asset retirement obligations (Note 3)	2,781			2,793
Low income rate assistance balancing accounts	9,119			6,194
Other regulatory assets	24,309			33,173
Various refunds to customers	(7,558		)	(12,491		)
Total	$	176,015		$	179,957

Utility Plant and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2012

Utility Plant and Intangible Assets

Schedule of Registrant's utility plant utilized in continuing operations by major asset class

	GSWC						AWR
	December 31,						December 31,
(dollars in thousands)	2012			2011			2012			2011
Water
Land	$	15,357		$	15,215		$	15,357		$	15,215
Intangible assets	33,731			33,103			33,750			33,122
Source of water supply	72,020			69,020			72,020			69,020
Pumping	142,586			138,912			142,586			138,912
Water treatment	63,738			65,034			63,738			65,034
Transmission and distribution	796,973			768,405			796,973			768,405
General	103,308			97,867			112,206			104,579
	1,227,713			1,187,556			1,236,630			1,194,287
Electric
Transmission and distribution	56,757			52,651			56,757			52,651
Generation	12,547			12,547			12,547			12,547
General (1)	8,349			8,627			8,349			8,627
	77,653			73,825			77,653			73,825

Less — accumulated depreciation	(437,949		)	(410,644		)	(442,316		)	(413,836		)
Construction work in progress	45,720			41,208			45,824			42,224
Net utility plant	$	913,137		$	891,945		$	917,791		$	896,500

Schedule of components of intangible assets

	Weighted Average Amortization	GSWC December 31,						AWR December 31,
(dollars in thousands)	Period	2012			2011			2012			2011
Intangible assets:
Conservation	18 years	$	9,496		$	9,916		$	9,496		$	9,916
Water and water service rights	25 years	8,124			8,124			8,695			8,695
Water planning studies	11 years	16,945			15,897			16,945			15,897
Total amortized intangible assets		34,565			33,937			35,136			34,508
Less — accumulated amortization		(20,656		)	(18,522		)	(20,715		)	(18,569		)
Intangible assets, net of amortization		$	13,909		$	15,415		$	14,421		$	15,939

Intangible assets not subject to amortization:		$	409		$	409		$	427		$	427

Schedule of estimated future consolidated amortization expenses related to intangible assets

Estimated future consolidated amortization expenses related to intangible assets for the succeeding five years are (in thousands):

	Amortization Expense
2013	$	2,166
2014	2,084
2015	1,755
2016	1,689
2017	1,473
Total	$	9,167

Schedule of reconciliation of the beginning and ending aggregate carrying amount of the asset retirement obligations

(dollars in thousands)	GSWC
Obligation at December 31, 2010	$	2,910
Additional liabilities incurred	3
Liabilities settled	(122		)
Accretion	198
Obligation at December 31, 2011	$	2,989
Additional liabilities incurred	48
Liabilities settled	(209		)
Accretion	190
Obligation at December 31, 2012	$	3,018

Derivative Instruments (Tables) (GSWC)

12 Months Ended

Dec. 31, 2012

GSWC

Derivative instruments

Schedule of changes in the fair value of the derivative

(dollars in thousands)	2012			2011
Balance, at beginning of the period	$	(7,611	)	$	(6,850	)
Unrealized gain (loss) on purchased power contracts	4,551			(761		)
Balance, at end of the period	$	(3,060	)	$	(7,611	)

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References+ Details

Military Privatization (Tables)

12 Months Ended

Dec. 31, 2012

Military Privatization

Schedule of costs and estimated earnings on uncompleted contracts and amounts due from the U.S. government

(dollars in thousands, except amounts for allowance for doubtful accounts)	2012			2011
Revenues (costs and estimated earnings) recognized on uncompleted contracts	$	62,902		$	36,160
Less: Billings to date	(37,335		)	(31,341		)
	$	25,567		$	4,819

Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts	$	38,139		$	35,064
Billings in excess of costs and estimated earnings on uncompleted contracts	(12,572		)	(30,245		)
	$	25,567		$	4,819
Receivables from the U.S. government:
Billed receivables from the U.S. government	$	12,913		$	7,456
Unbilled receivables from the U.S. government	4,535			6,788
Less: allowance for doubtful accounts	(8		)	—
Total	$	17,440		$	14,244

Earnings Per Share and Capital Stock (Tables)

12 Months Ended

Dec. 31, 2012

Earnings Per Share and Capital Stock

Schedule of reconciliation of Registrant's net income and weighted average Common Shares outstanding for calculating basic net income per share

Basic	For The Years Ended December 31,
(in thousands, except per share amounts)	2012		2011		2010
Net income from continuing operations	$	54,148	$	42,010	$	31,091
Net income from discontinued operations	—		3,849		2,106
Total net income	54,148		45,859		33,197
Less: (a) Distributed earnings to common shareholders	24,129		20,563		19,329
Distributed earnings to participating securities	171		140		102
Undistributed earnings	29,848		25,156		13,766

(b) Undistributed earnings allocated to common shareholders	29,638		24,985		13,694
Undistributed earnings allocated to participating securities	210		171		72
Total income available to common shareholders, basic (a)+(b)	$	53,767	$	45,548	$	33,023

Weighted average Common Shares outstanding, basic	18,999		18,693		18,585
Basic earnings per Common Share:
Income from continuing operations	$	2.83	$	2.24	$	1.67
Income from discontinued operations	—		0.20		0.11
Net income	$	2.83	$	2.44	$	1.78

Schedule of reconciliation of Registrant's net income and weighted average Common Shares outstanding for calculating diluted net income per share

Diluted	For The Years Ended December 31,
(in thousands, except per share amounts)	2012		2011		2010
Common shareholders earnings, basic	$	53,767	$	45,548	$	33,023
Undistributed earnings for dilutive stock options	210		171		72
Total common shareholders earnings, diluted	$	53,977	$	45,719	$	33,095

Weighted average Common Shares outstanding, basic	18,999		18,693		18,585
Stock-based compensation (1)	132		144		151
Weighted average Common Shares outstanding, diluted	19,131		18,837		18,736
Diluted earnings per Common Share
Income from continuing operations	$	2.82	$	2.23	$	1.66
Income from discontinued operations	—		0.20		0.11
Net income	$	2.82	$	2.43	$	1.77

- Definition

Tabular disclosure of the effect of income (loss) on basic earnings per share.

+ References+ Details

- Definition

Tabular disclosure of the effect of income (loss) on an entity's diluted earnings per share.

+ References+ Details

Bank Debt (Tables)

12 Months Ended

Dec. 31, 2012

Bank Debt

Schedule of short-term borrowing activities (excluding letters of credit)

	December 31,
(in thousands, except percent)	2012			2011			2010
Balance Outstanding at December 31,	$	—		$	2,000		$	60,900
Interest Rate at December 31,	1.41		%	1.51		%	1.47		%
Average Amount Outstanding	$	885		$	25,713		$	37,623
Weighted Average Annual Interest Rate	1.49		%	1.46		%	1.40		%
Maximum Amount Outstanding	$	6,000		$	64,900		$	63,900

Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2012

Long-Term Debt

Schedule of annual maturities of all long-term debt, including capitalized leases

Annual maturities of all long-term debt, including capitalized leases, are as follows for each fiscal year through December 31, 2017 and thereafter (in thousands):

	Maturity as of December 31,
2013	$	3,328
2014	6,297
2015	290
2016	309
2017	327
Thereafter	325,240
Total	$	335,791

Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2012

Taxes on Income

Schedule of significant components of the deferred tax assets and liabilities from continuing operations

	AWR						GSWC
	December 31,						December 31,
(dollars in thousands)	2012			2011			2012			2011
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	$	1,649		$	1,699		$	1,649		$	1,699
Regulatory-liability-related: California Corp Franchise Tax	3,690			3,272			3,690			3,272
Other property-related	—			6,612			—			6,605
Other nonproperty-related	2,609			1,157			2,151			336
Balancing and memorandum accounts	—			2,632			—			2,632
Contributions and advances	9,443			12,068			9,443			12,068
	$	17,391		$	27,440		$	16,933		$	26,612
Deferred tax liabilities:
Fixed assets	$	(121,802	)	$	(117,681	)	$	(121,881	)	$	(117,763	)
Regulatory-asset-related: depreciation and other	(21,754		)	(22,003		)	(21,754		)	(22,003		)
Other property-related	(152		)	—			(151		)	—
Balancing and memorandum accounts	(1,020		)	—			(1,020		)	—
Deferred charges	(6,632		)	(7,164		)	(6,632		)	(7,164		)
	(151,360		)	(146,848		)	(151,438		)	(146,930		)
Accumulated deferred income taxes - net	$	(133,969	)	$	(119,408	)	$	(134,505	)	$	(120,318	)

Schedule of current and deferred components of income tax expense from continuing operations

	AWR
	Year Ended December 31,
(dollars in thousands)	2012		2011			2010
Current
Federal	$	15,585	$	9,107		$	10,785
State	5,273		7,108			6,110
Total current tax expense	$	20,858	$	16,215		$	16,895
Deferred
Federal	$	13,088	$	15,189		$	7,465
State	1,999		(1,328		)	(1,325		)
Total deferred tax expense	15,087		13,861			6,140
Total income tax expense from continuing operations	$	35,945	$	30,076		$	23,035

	GSWC
	Year Ended December 31,
(dollars in thousands)	2012		2011			2010
Current
Federal	$	7,957	$	5,246		$	6,543
State	3,830		6,920			5,852
Total current tax expense	$	11,787	$	12,166		$	12,395
Deferred
Federal	$	12,670	$	15,118		$	8,366
State	2,043		(1,313		)	(1,678		)
Total deferred tax expense	14,713		13,805			6,688
Total income tax expense	$	26,500	$	25,971		$	19,083

Schedule of reconciliations of the effective tax rates to the federal statutory rate

	AWR
	Year Ended December 31,
(dollars in thousands, except percent)	2012			2011			2010
Federal taxes on pretax income at statutory rate	$	31,533		$	25,230		$	18,944
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	4,957			3,781			3,657
Flow-through on fixed assets	636			1,026			525
Flow-through on pension costs	10			254			(567		)
Investment tax credit	(91		)	(91		)	(91		)
Other – net	(1,100		)	(124		)	567
Total income tax expense from continuing operations	$	35,945		$	30,076		$	23,035
Pretax income from continuing operations	$	90,093		$	72,086		$	54,126
Effective income tax rate	39.9		%	41.7		%	42.6		%

	GSWC Year Ended December 31,
(dollars in thousands, except percent)	2012			2011			2010
Federal taxes on pretax income at statutory rate	$	23,002		$	21,278		$	15,468
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	4,048			3,707			3,282
Flow-through on fixed assets	636			1,026			525
Flow-through on pension costs	10			254			(567		)
Investment tax credit	(91		)	(91		)	(91		)
Other – net	(1,105		)	(203		)	466
Total income tax expense	$	26,500		$	25,971		$	19,083
Pretax income	$	65,720		$	60,793		$	44,193
Effective income tax rate	40.3		%	42.7		%	43.2		%

Schedule of reconciliation of unrecognized tax benefits

	2012				2011				2010
(dollars in thousands)	AWR		GSWC		AWR		GSWC		AWR			GSWC
Unrecognized tax benefits at beginning of period	$	—	$	—	$	—	$	—	$	4,110		$	4,110
Increases as a result of tax positions taken prior to the period	—		—		—		—		—			—
Decreases as a result of tax positions taken prior to the period	—		—		—		—		(4,110		)	(4,110		)
Increases as a result of tax positions taken during the period	—		—		—		—		—			—
Decreases as a result of tax positions taken during the period	—		—		—		—		—			—
Decreases relating to settlements with taxing authorities	—		—		—		—		—			—
Reductions as a result of lapses of statute-of-limitation periods	—		—		—		—		—			—

Unrecognized tax benefits at end of period	$	—	$	—	$	—	$	—	$	—		$	—

Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2012

Pension and Post-Retirement Medical Plans:

Employee benefit plans

Schedule of Pension Plan's funded status and amounts recognized in balance sheets and the components of net pension cost and accrued post-retirement liability

	Pension Benefits						Post-Retirement Medical Benefits
(dollars in thousands)	2012			2011			2012			2011
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	146,127		$	118,766		$	12,448		$	12,057
Service cost	6,675			5,624			419			391
Interest cost	6,657			6,524			534			549
Actuarial loss (gain)	7,759			18,719			(657		)	(236		)
Benefits/expenses paid	(3,988		)	(3,506		)	(448		)	(313		)
Projected benefit obligation at end of year	$	163,230		$	146,127		$	12,296		$	12,448

Changes in Plan Assets:
Fair value of plan assets at beginning of year	$	92,910		$	90,179		$	7,916		$	6,959
Actual return on plan assets	12,599			(326		)	736			319
Employer contributions	6,117			6,563			155			951
Benefits/expenses paid	(3,988		)	(3,506		)	(448		)	(313		)
Fair value of plan assets at end of year	$	107,638		$	92,910		$	8,359		$	7,916

Funded Status:
Net amount recognized as accrued pension cost	$	(55,592	)	$	(53,217	)	$	(3,937	)	$	(4,532	)

	Pension Benefits						Post-Retirement Medical Benefits
(in thousands)	2012			2011			2012			2011
Amounts recognized on the balance sheets:
Current liabilities	$	—		$	—		$	—		$	—
Non-current liabilities	(55,592		)	(53,217		)	(3,937		)	(4,532		)
Net amount recognized	$	(55,592	)	$	(53,217	)	$	(3,937	)	$	(4,532	)
Amounts recognized in regulatory assets consist of:
Initial net obligation	$	—		$	—		$	837		$	1,256
Prior service cost (credit)	404			522			(633		)	(833		)
Net (gain) loss	48,648			49,983			(889		)	147
Regulatory assets (liabilities)	49,052			50,505			(685		)	570
Unfunded accrued pension cost	6,540			2,712			4,622			3,962
Net liability recognized	$	55,592		$	53,217		$	3,937		$	4,532

Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	$	50,505		$	26,471		$	570		$	1,045
Net loss (gain)	1,700			25,394			(1,036		)	(256		)
Amortization of initial net obligation	—			—			(419		)	(419		)
Amortization of prior service (cost) credit	(118		)	(118		)	200			200
Amortization of net loss	(3,035		)	(1,242		)	—			—
Total change in regulatory asset	(1,453		)	24,034			(1,255		)	(475		)
Regulatory asset (liability) at end of year	$	49,052		$	50,505		$	(685	)	$	570

Net periodic pension costs	$	9,945		$	7,159		$	815		$	861
Change in regulatory asset	(1,453		)	24,034			(1,255		)	(475		)
Total recognized in net periodic pension cost and regulatory asset (liability)	$	8,492		$	31,193		$	(440	)	$	386

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net obligation	$	—		$	—		$	(419	)	$	(419	)
Prior service cost	(118		)	(118		)	200			200
Net loss	(2,846		)	(3,114		)	—			—

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	163,230		$	146,127		$	12,296		$	12,448
Accumulated benefit obligation	138,230			122,399			N/A			N/A
Fair value of plan assets	107,638			92,910			8,359			7,916

Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate	4.30		%	4.65		%	3.75		%	4.45		%
Rate of compensation increase	4.00		%	4.00		%	N/A			N/A

Schedule of components of net periodic pension and post-retirement benefits cost, before allocation to the overhead pool

	Pension Benefits									Post-Retirement Medical Benefits
(dollars in thousands, except percent)	2012			2011			2010			2012			2011			2010
Components of Net Periodic Benefits Cost:
Service cost	$	6,675		$	5,624		$	4,795		$	419		$	391		$	390
Interest cost	6,657			6,524			6,104			534			549			626
Expected return on plan assets	(6,540		)	(6,349		)	(5,253		)	(357		)	(298		)	(255		)
Amortization of transition	—			—			—			419			419			419
Amortization of prior service cost (credit)	118			118			118			(200		)	(200		)	(200		)
Amortization of actuarial loss	3,035			1,242			1,170			—			—			—
Net periodic pension cost under accounting standards	$	9,945		$	7,159		$	6,934		$	815		$	861		$	980
Regulatory adjustment - deferred	(2,305		)	(209		)	(1,823		)	—			—			—
Total expense recognized, before allocation to overhead pool	$	7,640		$	6,950		$	5,111		$	815		$	861		$	980

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.65		%	5.55		%	6.05		%	4.45		%	5.20		%	5.85		%
Expected long-term return on plan assets	7.00		%	7.00		%	7.00		%	*			*			*
Rate of compensation increase	4.00		%	4.00		%	4.00		%	N/A			N/A			N/A

*7.0% for union plan, 4.2% for non-union, net of income taxes in 2012, 2011 and 2010.

Schedule of pension and post-retirement plan weighted-average asset allocations, by asset category

	Pension Benefits				Post-Retirement Medical Benefits
Asset Category	2012		2011		2012		2011
Actual Asset Allocations:
Equity securities	60	%	56	%	61	%	60	%
Debt securities	39	%	42	%	38	%	39	%
Cash equivalents	1	%	2	%	1	%	1	%
Total	100	%	100	%	100	%	100	%

Schedule of pension and post-retirement plan target asset allocations

Target Asset Allocations for 2013:	Pension Benefits		Post-retirement Medical Benefits
Equity securities	60	%	60	%
Debt securities	40	%	40	%
Total	100	%	100	%

Schedule of pension and post-retirement plans' investment assets measured at fair value

	Fair Value as of December 31, 2012
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Pension Plan Assets:
Cash equivalents	$	1,721	—	—	$	1,721
Fixed income securities	41,590		—	—	41,590
Equity securities:
U.S. small cap stocks	5,396		—	—	5,396
U.S. mid cap stocks	10,722		—	—	10,722
U.S. large cap stocks	31,966		—	—	31,966
International funds	10,797		—	—	10,797
Real estate funds	5,446		—	—	5,446
Total equity securities	64,327		—	—	64,327
Total investments measured at fair value	$	107,638	—	—	$	107,638

Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	65	—	—	$	65
Fixed income	3,192		—	—	3,192
U.S. equity securities (large cap stocks)	5,102		—	—	5,102
Total investments measured at fair value	$	8,359	—	—	$	8,359

	Fair Value as of December 31, 2011
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Pension Plan Assets:
Cash equivalents	$	1,682	—	—	$	1,682
Fixed income securities	38,900		—	—	38,900
Equity securities:
U.S. small cap stocks	4,288		—	—	4,288
U.S. mid cap stocks	8,616		—	—	8,616
U.S. large cap stocks	26,803		—	—	26,803
International funds	7,997		—	—	7,997
Real estate funds	4,624		—	—	4,624
Total equity securities	52,328		—	—	52,328
Total investments measured at fair value	$	92,910	—	—	$	92,910

Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	100	—	—	$	100
Fixed income	3,064		—	—	3,064
U.S. equity securities (large cap stocks)	4,752		—	—	4,752
Total investments measured at fair value	$	7,916	—	—	$	7,916

Schedule of estimated future benefit payments

Registrant’s estimated future benefit payments at December 31, 2012 for the next five years and thereafter are as follows (in thousands):

	Pension Benefits		Post-Retirement Medical Benefits
2013	$	4,336	$	477
2014	4,811		509
2015	5,325		578
2016	5,892		652
2017	6,503		728
Thereafter	42,491		4,690
Total	$	69,358	$	7,634

Schedule of effects of one-percentage-point change in assumed health care cost trend rates

(dollars in thousands)	1-Percentage-Point Increase		1-Percentage-Point Decrease
Effect on total of service and interest cost components	$	102	$	(88	)
Effect on post-retirement benefit obligation	$	1,464	$	(1,263	)

SERP

Employee benefit plans

Schedule of Pension Plan's funded status and amounts recognized in balance sheets and the components of net pension cost and accrued post-retirement liability

(dollars in thousands)	2012			2011
Change in Benefit Obligation:
Benefit obligation at beginning of year	$	10,604		$	8,468
Service cost	731			600
Interest cost	488			464
Actuarial loss	803			1,292
Benefits paid	(220		)	(220		)
Benefit obligation at end of year	$	12,406		$	10,604
Changes in Plan Assets:
Fair value of plan assets at beginning of year	—			—
Fair value of plan assets at end of year	—			—

Funded Status:
Net amount recognized as accrued pension cost	$	(12,406	)	$	(10,604	)

(in thousands)	2012			2011
Amounts recognized on the balance sheets:
Current liabilities	$	(317	)	$	(231	)
Non-current liabilities	(12,089		)	(10,373		)
Net amount recognized	$	(12,406	)	$	(10,604	)
Amounts recognized in regulatory assets consist of:
Prior service cost	$	475		$	636
Net loss	3,709			3,212
Regulatory assets	4,184			3,848
Unfunded accrued pension cost	8,222			6,756
Net liability recognized	$	12,406		$	10,604

Changes in plan assets and benefit obligations recognized in regulatory assets consist of:
Regulatory asset at beginning of year	$	3,848		$	2,852
Net loss	805			1,291
Amortization of prior service credit	(161		)	(161		)
Amortization of net loss	(308		)	(134		)
Total change in regulatory asset	336			996
Regulatory asset at end of year	$	4,184		$	3,848

Net periodic pension cost	$	1,687		$	1,359
Change in regulatory asset	336			996
Total recognized in net periodic pension and net income	$	2,023		$	2,355

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net asset (obligation)	—			—
Prior service cost	$	(161	)	$	(161	)
Net loss	(339		)	(307		)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	12,406		$	10,604
Accumulated benefit obligation	9,601			7,639
Fair value of plan assets	—			—
Weighted-average assumptions used to determine benefit obligations:
Discount rate	4.20		%	4.65		%
Rate of compensation increase	4.00		%	4.00		%

Schedule of components of net periodic pension and post-retirement benefits cost, before allocation to the overhead pool

(dollars in thousands, except percent)	2012			2011			2010
Components of Net Periodic Benefits Cost:
Service cost	$	731		$	600		$	433
Interest cost	488			464			354
Amortization of prior service cost	161			161			161
Amortization of net loss	307			134			—
Net periodic pension cost	$	1,687		$	1,359		$	948

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.65		%	5.55		%	6.05		%
Rate of compensation increase	4.00		%	4.00		%	4.00		%

Schedule of pension and post-retirement plans' investment assets measured at fair value

	Fair Value as of December 31, 2012
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	116	—	—	$	116
Fixed income securities	1,878		—	—	1,878
Equity securities	2,822		—	—	2,822
Total investments measured at fair value	$	4,816	—	—	$	4,816

	Fair Value as of December 31, 2011
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	9	—	—	$	9
Fixed income securities	1,081		—	—	1,081
Equity securities	1,739		—	—	1,739
Total investments measured at fair value	$	2,829	—	—	$	2,829

Schedule of estimated future benefit payments

Benefit Payments: Registrant’s estimated future benefit payments for the SERP at December 31, 2012 for the next ten years are as follows (in thousands):

2013	$	318
2014	317
2015	316
2016	337
2017	406
Thereafter	3,581
Total	$	5,275

Stock-Based Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2012

Stock-Based Compensation Plans

Schedule of share-based compensation expenses

	AWR						GSWC
	For The Years Ended December 31,						For The Years Ended December 31,
(in thousands)	2012		2011		2010		2012		2011		2010
Stock-based compensation related to:
Stock options granted to employees and directors	$	150	$	302	$	579	$	147	$	307	$	438
Restricted stock units granted to employees	1,402		927		645		1,141		747		443
Restricted stock units granted to directors	379		291		258		379		291		258
Total stock-based compensation expense	$	1,931	$	1,520	$	1,482	$	1,667	$	1,345	$	1,139

Schedule of assumptions used to estimate fair value of each option grant on the grant date using the Black-Scholes option-pricing model

	2011			2010
Weighted-average fair value of option granted	$	7.15		$	7.02
Risk-free interest rate	2.48		%	2.48		%
Expected annual dividend yield	3.04		%	3.04		%
Expected volatility factor	28.98		%	28.98		%
Expected option term (in years)	5			5

Summary of stock option activity

	Number of Options		Weighted Average Exercise Price			Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Options outstanding at January 1, 2012	619,984		$	32.75
Granted	—		—
Exercised	(409,700	)	(32.45		)
Forfeited or expired	(8,705	)	(31.38		)
Options outstanding at December 31, 2012	201,579		$	33.43		0.71	$	2,932,672
Options exercisable at December 31, 2012	184,755		$	33.44		4.47	$	2,687,254

Summary of the status of Registrant's outstanding restricted stock units to employees and directors

	Number of Restricted Share Units		Weighted Average Grant-Date Value
Restricted share units at January 1, 2012	137,673		$	34.37
Granted	64,943		36.97
Vested	(52,044	)	(32.50		)
Forfeited	(906	)	(35.52		)
Restricted share units at December 31, 2012	149,666		$	34.05

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References+ Details

Business Risks and Commitments (Tables)

12 Months Ended

Dec. 31, 2012

Business Risks and Commitments

Schedule of estimated future minimum payments under purchased water supply commitments

GSWC’s estimated future minimum payments under these purchased water supply commitments at December 31, 2012 are as follows (in thousands):

2013	$	558
2014	346
2015	347
2016	347
2017	346
Thereafter	4,466
Total	$	6,410

Schedule of future minimum payments under long-term non-cancelable operating leases

Registrant’s future minimum payments under long-term non-cancelable operating leases at December 31, 2012 are as follows (in thousands):

2013	$	2,973
2014	2,012
2015	936
2016	827
2017	688
Thereafter	1,589
Total	$	9,025

Business Segments (Tables)

12 Months Ended

Dec. 31, 2012

Business Segments

Schedule of reporting segments information

	As Of And For The Year Ended December 31, 2012
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	305,898	$	37,033	$	123,977	$	—		$	466,908
Operating income (loss)	78,104		8,501		24,608		(119		)	111,094
Interest expense, net	19,783		1,533		179		(63		)	21,432
Utility Plant	871,756		41,381		4,654		—			917,791
Depreciation and amortization expense (1)	37,905		2,292		1,188		—			41,385
Income tax expense	24,231		2,269		9,437		8			35,945
Capital additions	62,500		4,331		1,273		—			68,104

	As Of And For The Year Ended December 31, 2011
	GSWC				CCWC			ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Water			Contracts		Parent			AWR
Operating revenues	$	300,450	$	36,275	$	—		$	83,188	$	—		$	419,913
Operating income (loss) (2)	77,017		6,661		(356		)	11,855		(73		)	95,104
Interest expense, net	20,990		1,501		—			372		(41		)	22,822
Utility Plant	852,264		39,681		—			4,555		—			896,500
Depreciation and amortization expense (1)	35,450		2,011		—			888		—			38,349
Income tax expense/(benefit)	24,151		1,820		(145		)	4,431		(181		)	30,076
Income from discontinued operations, net of tax (3)	—		—		1,612			—		2,237		(4)	3,849
Capital additions	73,991		4,447		—			1,843		—			80,281

	As Of And For The Year Ended December 31, 2010
	GSWC				CCWC			ASUS			AWR			Consolidated
(dollars in thousands)	Water		Electric		Water			Contracts			Parent			AWR
Operating revenues	$	291,617	$	35,799	$	—		$	72,360		$	—		$	399,776
Operating income (loss) (2)	58,121		5,680		(1,103		)	11,487			(366		)	73,819
Interest expense, net	17,803		1,498		—			(224		)	153			19,230
Utility Plant	813,942		37,425		—			3,589			—			854,956
Depreciation and amortization expense (1)	34,360		2,240		—			805			—			37,405
Income tax expense/(benefit)	17,042		2,041		(449		)	4,535			(134		)	23,035
Income (loss) from discontinued operations, net of tax (3)	—		—		2,532			—			(426		)(4)	2,106
Capital additions	74,264		2,700		688			1,398			—			79,050

Schedule of reconciliation of total utility plant (a key figure for rate-making) to total consolidated assets

The following table reconciles total utility plant (a key figure for rate-making) to total consolidated assets (in thousands):

	December 31,
	2012		2011		2010
Total utility plant	$	917,791	$	896,500	$	854,956
Other assets	363,152		341,862		337,079
Total consolidated assets	$	1,280,943	$	1,238,362	$	1,192,035

(2) Operating income (loss) includes CCWC’s allocated corporate overhead costs that are now primarily at GSWC.

(3) In accordance with the accounting guidance relating to assets held for sale, Registrant did not record depreciation expense for CCWC in 2011.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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Allowance for Doubtful Accounts (Tables)

12 Months Ended

Dec. 31, 2012

Allowance for Doubtful Accounts

Schedule of provision for doubtful accounts charged to expense and accounts written off, net of recoveries

	AWR
	December 31,
(dollars in thousands)	2012			2011			2010
Balance at beginning of year	$	1,048		$	1,051		$	1,158
Provision charged to expense	1,710			938			1,041
Accounts written off, net of recoveries	(1,530		)	(941		)	(1,148		)
Balance at end of year	$	1,228		$	1,048		$	1,051

Allowance for doubtful accounts related to accounts receivable-customer	$	797		$	715		$	670
Allowance for doubtful accounts related to receivable from U.S. government	8			—			43
Allowance for doubtful accounts related to other accounts receivable	423			333			338
Total allowance for doubtful accounts	$	1,228		$	1,048		$	1,051

	GSWC
	December 31,
(dollars in thousands)	2012			2011			2010
Balance at beginning of year	$	1,005		$	1,005		$	1,088
Provision charged to expense	1,668			859			1,041
Accounts written off, net of recoveries	(1,496		)	(859		)	(1,124		)
Balance at end of year	$	1,177		$	1,005		$	1,005

Allowance for doubtful accounts related to accounts receivable-customer	$	797		$	715		$	670
Allowance for doubtful accounts related to other accounts receivable	380			290			335
Total allowance for doubtful accounts	$	1,177		$	1,005		$	1,005

Supplemental Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2012

Supplemental Cash Flow Information

Schedule of non-cash financing and investing activities and other cash flow information

The following table sets forth non-cash financing and investing activities and other cash flow information (in thousands).

	AWR						GSWC
	December 31,						December 31,
	2012		2011		2010		2012		2011		2010
Taxes and Interest Paid:
Income taxes paid	$	19,411	$	31,842	$	22,287	$	11,027	$	25,810	$	16,310
Interest paid	22,495		22,671		21,632		22,495		22,463		21,016

Non-Cash Transactions:
Accrued payables for investment in utility plant	$	12,113	$	13,717	$	9,046	$	12,113	$	13,717	$	9,046
Property installed by developers and conveyed	2,069		1,264		3,471		2,069		1,264		3,471

Discontinued Operations: (Tables)

12 Months Ended

Dec. 31, 2012

Discontinued Operations:

Summary of discontinued operations presented in the consolidated statements of income

	For the Years Ended December 31,
(dollars in thousands)	2011 (5)			2010
Operating revenues	$	3,492		$	8,745
Supply costs and other operating expenses	1,420			4,237
Gain on settlement for removal of a well	(760		)	—
Operating income (1)	2,832			4,508

Interest expense, net	(142		)	(356		)

Income before income taxes	2,690			4,152

Income tax expense (2)	1,078			1,620
Income from the operations of discontinued operations, net of tax	1,612			2,532

Gain on sale of business, net of tax	2,454			—
Transaction costs, net of taxes (3)	(217		)	(426		)
Income from discontinued operations (4)	$	3,849		$	2,106

(1) In accordance with the accounting guidance relating to assets held for sale, Registrant ceased recording depreciation expense for CCWC as of June 2010.

(5) The 2011 financial results for CCWC represent activity for the five months ended May 31, 2011.

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References+ Details

Summary of Significant Accounting Policies (Details) (USD $)	12 Months Ended
	Dec. 31, 2012 registrant	Dec. 31, 2011	Dec. 31, 2010
Basis of Presentation:
Number of registrants filing combined report	2
Goodwill
Goodwill arose from acquisition of subcontractor's business	$ 1,100,000	$ 1,100,000
Interest
Amount of capital projects authorized by the CPUC to be filed for revenue recovery with advice letters			18,500,000
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	15,381,000	14,210,000	14,165,000
GSWC
Property and Depreciation
Net credit acquisition adjustment included in utility plant	8,800,000
Amortization period of acquisition adjustment permitted by CPUC	30 years
Amortization of the acquisition adjustments	374,000	374,000	374,000
Depreciation on transportation equipment	1,800,000	2,500,000	2,200,000
Estimated useful lives of utility plant, as authorized by the CPUC
Generation	P40Y
Interest
Amount recorded in AFUDC	299,000
Weighted cost of capital (as a percent)	8.64%
Alternative-Revenue Programs
Number of months within which expected additional revenue collection is recorded	24 months
Advances for Construction and Contributions in aid of Constructions
Period for refund of advances for construction	40 years
Fair Value of Financial Instruments
Long-term debt-GSWC	456,792,000
Sales and Use Taxes:
Franchise fees billed to customers and recorded as operating revenue	3,400,000	3,200,000	3,300,000
Non-income tax assessments accounted on a gross basis	13,835,000	12,851,000	12,658,000
GSWC \| Level 2
Fair Value of Financial Instruments
Long-term debt-GSWC	456,792,000
GSWC \| Carrying Amount
Fair Value of Financial Instruments
Long-term debt-GSWC	335,791,000	340,686,000
GSWC \| Fair Value
Fair Value of Financial Instruments
Long-term debt-GSWC	456,792,000	437,275,000
GSWC \| Minimum
Estimated useful lives of utility plant, as authorized by the CPUC
Source of water supply	30 years
Pumping	25 years
Water treatment	20 years
Transmission and distribution	P25Y
Other plant	P7Y
Interest
Expected completion period of advice letter projects	2 years
GSWC \| Maximum
Estimated useful lives of utility plant, as authorized by the CPUC
Source of water supply	50 years
Pumping	40 years
Water treatment	35 years
Transmission and distribution	P55Y
Other plant	P40Y
Interest
Expected completion period of advice letter projects	3 years
GSWC \| Purchase, production, distribution and sale of water
Nature of Operations:
Number of customers served	256,000
Property and Depreciation
Aggregate composite rate for depreciation (as a percent)	3.70%	3.80%	3.80%
GSWC \| Electricity distribution
Nature of Operations:
Number of customers served	23,000
Property and Depreciation
Aggregate composite rate for depreciation (as a percent)	3.60%	3.70%	3.70%
ASUS
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	717,000	718,000	890,000
ASUS \| Contracts
Nature of Operations:
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases	50 years
AWR \| Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit	$ 100,000,000

Regulatory Matters (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 78,500,000
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	52,600,000
Flow-through taxes, net
Regulatory matters:
Regulatory asset not accruing carrying costs	16,400,000
Memorandum account to track unrealized gains and losses on purchase power contracts
Regulatory matters:
Regulatory asset not accruing carrying costs	3,100,000
GOLDEN STATE WATER COMPANY
Regulatory matters:
Total	176,015,000	179,957,000
GOLDEN STATE WATER COMPANY \| Various refunds to customers
Regulatory matters:
Total	(7,558,000)	(12,491,000)
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA
Regulatory matters:
Total	42,574,000	39,112,000
GOLDEN STATE WATER COMPANY \| Base revenue requirement adjustment mechanism
Regulatory matters:
Total	6,833,000	4,053,000
GOLDEN STATE WATER COMPANY \| Electric supply cost balancing account
Regulatory matters:
Total	5,558,000	8,347,000
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Total	16,030,000	17,173,000
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Total	56,894,000	56,960,000
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Total	3,060,000	7,611,000
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Total	16,415,000	17,032,000
GOLDEN STATE WATER COMPANY \| Asset retirement obligations
Regulatory matters:
Total	2,781,000	2,793,000
GOLDEN STATE WATER COMPANY \| Low income rate assistance balancing accounts
Regulatory matters:
Total	9,119,000	6,194,000
GOLDEN STATE WATER COMPANY \| Other regulatory assets, net
Regulatory matters:
Total	$ 24,309,000	$ 33,173,000

Regulatory Matters (Details 2) (USD $)	12 Months Ended						1 Months Ended	12 Months Ended		1 Months Ended				12 Months Ended	1 Months Ended			12 Months Ended
Regulatory Matters (Details 2) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012 GSWC	Dec. 31, 2011 GSWC	Dec. 31, 2010 GSWC	Apr. 30, 2012 GSWC WRAM, net of MCBA	Dec. 31, 2012 GSWC WRAM, net of MCBA	Dec. 31, 2011 GSWC WRAM, net of MCBA	May 31, 2012 GSWC WRAM, net of MCBA Minimum	Apr. 30, 2012 GSWC WRAM, net of MCBA Minimum	May 31, 2012 GSWC WRAM, net of MCBA Maximum	Apr. 30, 2012 GSWC WRAM, net of MCBA Maximum	Dec. 31, 2012 GSWC WRAM, net of MCBA Maximum	May 31, 2012 GSWC WRAM	Dec. 31, 2012 GSWC WRAM	Dec. 31, 2012 GSWC Modified Cost Balancing Account	Dec. 31, 2012 GSWC Base revenue requirement adjustment mechanism	Dec. 31, 2011 GSWC Base revenue requirement adjustment mechanism
Regulatory matters:
Commercial paper, term								90 days
Amount billed to customers as surcharges								$ 19,600,000
Under-collections recorded	(11,709,000)	(18,748,000)	(20,622,000)	(11,709,000)	(18,748,000)	(20,622,000)		21,100,000										2,300,000
Under (over) collection				176,015,000	179,957,000			42,574,000	39,112,000							61,900,000	(19,300,000)	6,833,000	4,053,000
Alternative revenue program														24 months
Recovery periods										12 months		36 months			18 months
Under-collection balances as a percentage of adopted annual revenues							15.00%
Recovery period for under-collection balances that are up to 15% of adopted annual revenues													18 months
Recovery period for under-collection balances greater than 15% of adopted annual revenues											19 months		36 months
Modified recovery period												18 months
Annual surcharges as a percentage of the last authorized revenue requirement							10.00%
Period of surcharge approved																		36 months
Increase in revenue requirement recoverable through surcharges collected																		$ 1,600,000

Regulatory Matters (Details 3) (GSWC, USD $)	12 Months Ended
Regulatory Matters (Details 3) (GSWC, USD $)	Dec. 31, 2012 MWh	Dec. 31, 2011
Regulatory matters:
Under (over) collection	$ 176,015,000	$ 179,957,000
Electric supply cost balancing account
Regulatory matters:
Under (over) collection	5,558,000	8,347,000
Decrease in under-collection	2,800,000
Megawatts of electric energy provided under purchased power contract	13
Fixed price of electric energy per MWh	67.90
Surcharge per kilowatt-hour authorized by CPUC for collection	2.2
Electric supply cost balancing account \| Settled suit
Regulatory matters:
Under (over) collection	5,100,000
Monthly payments required under settlement	38,000
Purchased energy and power system delivery costs
Regulatory matters:
Under (over) collection	$ 458,000
Authorized weighted average annual cost of power purchased per megawatt-hour for including amounts in balancing account	77

Regulatory Matters (Details 4) (GSWC, Costs deferred for future recovery on Aerojet case, USD $) In Millions, unless otherwise specified	1 Months Ended		12 Months Ended
	Oct. 31, 2005	Jul. 31, 2005	Dec. 31, 2012
Regulatory matters:
Regulatory asset authorized under settlement		$ 21.3
Recovery periods	20 years	20 years
Reimbursement to recover costs			17.5
Litigation costs contingently reimbursable under terms of settlement			$ 17.5
Maximum
Regulatory matters:
Recovery periods			20 years

Regulatory Matters (Details 5) (GSWC, Pension and other post-retirement obligations, USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 item
Regulatory matters:
Regulatory asset	$ 52.6
Number of water regions for which two-way balancing account was established	3
Commercial paper, term	90 days
Two-way pension balancing account
Regulatory matters:
Regulatory asset	$ 4.3

Regulatory Matters (Details 6) (GSWC, USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Regulatory matters:
Total	$ 176,015	$ 179,957
Low income rate assistance balancing accounts
Regulatory matters:
Discount percentage for qualified low-income water customers	15.00%
Discount percentage for qualified low-income electric customers	20.00%
Commercial paper, term	90 days
Total	$ 9,119	$ 6,194

Regulatory Matters (Details 7) (GSWC, CPUC Subpoena, USD $)	1 Months Ended	12 Months Ended
	Dec. 31, 2011 audit	Dec. 31, 2012
Regulatory matters:
Total settlement	$ 9,500,000
Reduction in rate-base and other adjustments as per the settlement	3,000,000
Refunds provided to customers		$ 3,200,000
Number of separate independent audits of procurement practices agreed as a part of the settlement agreement	3
Period of separate independent audits of procurement practices agreed as a part of settlement agreement	10 years
Minimum
Regulatory matters:
Period of refunds to customers	12 months
Maximum
Regulatory matters:
Period of refunds to customers	36 months

Regulatory Matters (Details 8) (GSWC, La Serena Plant Improvement Project, CPUC Rehearing Matter, USD $)	1 Months Ended	3 Months Ended	12 Months Ended
	Jan. 31, 2008	Dec. 31, 2012	Dec. 31, 2010
GSWC \| La Serena Plant Improvement Project \| CPUC Rehearing Matter
Regulatory matters:
Costs included in rehearing matter	$ 3,500,000
Refunds provided to customers		$ 416,000	$ 2,200,000

- Definition

The cash outflow for acquisition of or capital improvements to properties held for investment (operating, managed, leased) or for use.

+ References+ Details

Regulatory Matters (Details 9) (GSWC, USD $)			1 Months Ended	12 Months Ended	1 Months Ended				3 Months Ended	12 Months Ended
Regulatory Matters (Details 9) (GSWC, USD $)	Dec. 31, 2012	Dec. 31, 2011	Aug. 31, 2012 BVES General Rate Case	Dec. 31, 2012 BVES General Rate Case	Dec. 31, 2012 Renewables Portfolio Standard	May 31, 2012 Renewables Portfolio Standard	Aug. 31, 2011 Renewables Portfolio Standard	Jun. 30, 2011 Renewables Portfolio Standard	Sep. 30, 2012 Renewables Portfolio Standard	Dec. 31, 2012 Renewables Portfolio Standard item	Mar. 31, 2012 Renewables Portfolio Standard
Regulatory matters:
Amount of retroactive ratemaking proposal included in DRA's recommendation to increase accumulated depreciation			$ 2,000,000
Portion of deferred rate case cost borne by shareholders				50.00%
Net regulatory assets	176,015,000	179,957,000		2,300,000
Portion of deferred rate case costs required to be written off, if DRA prevails				50.00%
Agreement period to purchase renewable energy credits					10 years
Number of renewable energy credits that would be purchased										582,000
Application filed with the CPUC for recovery of legal and outside service costs incurred								1,200,000
Regulatory asset											1,300,000
Recovery period						12 months
Term of contract with LACSD to purchase renewable energy created from landfill gas					10 years
Period of right to terminate notice waived under the settlement							14 months
Purchase cost of REC's									$ 325,000

Regulatory Matters (Details 10) (GSWC, USD $)	1 Months Ended	12 Months Ended
Regulatory Matters (Details 10) (GSWC, USD $)	Nov. 30, 2011 item	Dec. 31, 2012	Sep. 30, 2012	Oct. 02, 2012	Jan. 02, 2012
Regulatory matters:
Weighted cost of capital (return on rate base), with an updated embedded debt cost and the settlement ROE (as a percent)		8.64%
Cost of Capital Proceeding for Water Regions
Regulatory matters:
Settlement agreement, number of other California water utilities	3
Authorized ROE under settlement agreement (as a percent)					9.99%
Settlement agreement, percentage of equity in rate-making capital structure					55.00%
Settlement agreement, percentage of debt in rate-making capital structure					45.00%
Weighted cost of capital (return on rate base), with an updated embedded debt cost and the settlement ROE (as a percent)					8.64%
Refunds provided to customers		$ 408,000
Period of cost of capital proceedings for adjustment in ROE and rate of return		3 years
Difference adjustment in ROE (as a percent)		50.00%
Decrease in Moody's rate from benchmark (as a percent)			1.12%
Decrease in ROE (as a percent)		0.56%
Proposed authorized ROE under the settlement agreement (as a percent)				9.43%
Cost of Capital Proceeding for Water Regions \| Minimum
Regulatory matters:
Change in average of the Moody's Aa utility bond rate (as a percent)		1.00%

Utility Plant and Intangible Assets (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Utility plant utilized in continuing operations by major asset class
Total	$ 1,314,283	$ 1,268,112
Less - accumulated depreciation	(442,316)	(413,836)
Construction work in progress	45,824	42,224
Net utility plant	917,791	896,500	854,956
Water
Utility plant utilized in continuing operations by major asset class
Total	1,236,630	1,194,287
Water \| Land
Utility plant utilized in continuing operations by major asset class
Total	15,357	15,215
Water \| Intangible assets
Utility plant utilized in continuing operations by major asset class
Total	33,750	33,122
Water \| Source of water supply
Utility plant utilized in continuing operations by major asset class
Total	72,020	69,020
Water \| Pumping
Utility plant utilized in continuing operations by major asset class
Total	142,586	138,912
Water \| Water treatment
Utility plant utilized in continuing operations by major asset class
Total	63,738	65,034
Water \| Transmission and distribution
Utility plant utilized in continuing operations by major asset class
Total	796,973	768,405
Water \| General
Utility plant utilized in continuing operations by major asset class
Total	112,206	104,579
Electric
Utility plant utilized in continuing operations by major asset class
Total	77,653	73,825
Electric \| Intangible assets
Utility plant utilized in continuing operations by major asset class
Total	1,200	1,200
Electric \| Transmission and distribution
Utility plant utilized in continuing operations by major asset class
Total	56,757	52,651
Electric \| Generation
Utility plant utilized in continuing operations by major asset class
Total	12,547	12,547
Electric \| General
Utility plant utilized in continuing operations by major asset class
Total	8,349	8,627
GSWC
Utility plant utilized in continuing operations by major asset class
Total	1,305,366	1,261,381
Less - accumulated depreciation	(437,949)	(410,644)
Construction work in progress	45,720	41,208
Net utility plant	913,137	891,945
GSWC \| Water
Utility plant utilized in continuing operations by major asset class
Total	1,227,713	1,187,556
Net utility plant	871,756	852,264	813,942
GSWC \| Water \| Land
Utility plant utilized in continuing operations by major asset class
Total	15,357	15,215
GSWC \| Water \| Intangible assets
Utility plant utilized in continuing operations by major asset class
Total	33,731	33,103
GSWC \| Water \| Source of water supply
Utility plant utilized in continuing operations by major asset class
Total	72,020	69,020
GSWC \| Water \| Pumping
Utility plant utilized in continuing operations by major asset class
Total	142,586	138,912
GSWC \| Water \| Water treatment
Utility plant utilized in continuing operations by major asset class
Total	63,738	65,034
GSWC \| Water \| Transmission and distribution
Utility plant utilized in continuing operations by major asset class
Total	796,973	768,405
GSWC \| Water \| General
Utility plant utilized in continuing operations by major asset class
Total	103,308	97,867
GSWC \| Electric
Utility plant utilized in continuing operations by major asset class
Total	77,653	73,825
Net utility plant	41,381	39,681	37,425
GSWC \| Electric \| Transmission and distribution
Utility plant utilized in continuing operations by major asset class
Total	56,757	52,651
GSWC \| Electric \| Generation
Utility plant utilized in continuing operations by major asset class
Total	12,547	12,547
GSWC \| Electric \| General
Utility plant utilized in continuing operations by major asset class
Total	$ 8,349	$ 8,627

- Definition

Gross amount of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References+ Details

- Definition

Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References+ Details

Utility Plant and Intangible Assets (Details 2) (USD $)	12 Months Ended
Utility Plant and Intangible Assets (Details 2) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Intangible assets
Total amortized intangible assets	$ 35,136,000	$ 34,508,000
Less - accumulated amortization	(20,715,000)	(18,569,000)
Intangible assets, net of amortization	14,421,000	15,939,000
Unamortized intangible assets	427,000	427,000
Amortization of intangible assets	2,400,000	2,500,000	2,500,000
Estimated future consolidated amortization expenses related to intangible assets
2013	2,166,000
2014	2,084,000
2015	1,755,000
2016	1,689,000
2017	1,473,000
Total	9,167,000
Conservation
Intangible assets
Weighted Average Amortization Period	18 years
Total amortized intangible assets	9,496,000	9,916,000
Water and water service rights
Intangible assets
Weighted Average Amortization Period	25 years
Total amortized intangible assets	8,695,000	8,695,000
Water planning studies
Intangible assets
Weighted Average Amortization Period	11 years
Total amortized intangible assets	16,945,000	15,897,000
GSWC
Intangible assets
Total amortized intangible assets	34,565,000	33,937,000
Less - accumulated amortization	(20,656,000)	(18,522,000)
Intangible assets, net of amortization	13,909,000	15,415,000
Unamortized intangible assets	409,000	409,000
Amortization of intangible assets	2,400,000	2,500,000	2,500,000
GSWC \| Conservation
Intangible assets
Weighted Average Amortization Period	18 years
Total amortized intangible assets	9,496,000	9,916,000
GSWC \| Water and water service rights
Intangible assets
Weighted Average Amortization Period	25 years
Total amortized intangible assets	8,124,000	8,124,000
GSWC \| Water planning studies
Intangible assets
Weighted Average Amortization Period	11 years
Total amortized intangible assets	$ 16,945,000	$ 15,897,000

Utility Plant and Intangible Assets (Details 3) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Reconciliation of the beginning and ending aggregate carrying amount of the asset retirement obligations
Obligation at the beginning of the period	$ 2,989	$ 2,910
Additional liabilities incurred	48	3
Liabilities settled	(209)	(122)
Accretion	190	198
Obligation at the end of the period	$ 3,018	$ 2,989

- Definition

The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.

+ References+ Details

- Definition

Amount of accretion expense recognized during the period that is associated with an asset retirement obligation. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability.

+ References+ Details

Derivative Instruments (Details) (USD $)	1 Months Ended	12 Months Ended
Derivative Instruments (Details) (USD $)	Jan. 31, 2012 item	Dec. 31, 2012	Dec. 31, 2011
Derivative instruments
Regulatory asset not accruing carrying costs		$ 78,500,000
Purchase power contract
Derivative instruments
Number of broker quotes received in order to determine the fair value of derivative instrument		1
GSWC \| Purchase power contract
Derivative instruments
Number of megawatts of base load energy that the entity will be able to purchase under the new agreement	12
Changes in the fair value of the derivative
Balance, at beginning of the period		(7,611,000)	(6,850,000)
Unrealized gain (loss) on purchased power contracts		4,551,000	(761,000)
Balance, at end of the period		(3,060,000)	(7,611,000)
Memorandum account to track unrealized gains and losses on purchase power contracts
Derivative instruments
Regulatory asset not accruing carrying costs		$ 3,100,000

Military Privatization (Details) (USD $)	12 Months Ended				12 Months Ended		0 Months Ended	1 Months Ended		12 Months Ended
Military Privatization (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2012 Military Utility Privatization Subsidiaries	Dec. 31, 2011 Military Utility Privatization Subsidiaries	Apr. 30, 2012 Military Utility Privatization Subsidiaries Contract modification	Sep. 30, 2012 Military Utility Privatization Subsidiaries Contract modification	Mar. 31, 2012 Military Utility Privatization Subsidiaries Contract modification item	Dec. 31, 2011 Military Utility Privatization Subsidiaries Contract modification
Military Privatization
Percentage of recovery of investment in assets of water and/or wastewater systems at various military bases					100.00%
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases (in years)					50 years
Period during which renewal and replacement costs are covered under the contracts (in years)					2 years
Initial contract period					2 years
Price redetermination interval					3 years
Revenues recognized net of billings to date
Revenues (costs and estimated earnings) recognized on uncompleted contracts					$ 62,902,000	$ 36,160,000
Less: Billings to date					(37,335,000)	(31,341,000)
Total					25,567,000	4,819,000
Amount included in accompanying balance sheets
Costs and estimated earnings in excess of billings on uncompleted contracts					38,139,000	35,064,000
Billings in excess of costs and estimated earnings on uncompleted contracts					(12,572,000)	(30,245,000)
Total					25,567,000	4,819,000
Receivables from the U.S. government:
Billed receivables from the U.S. government					12,913,000	7,456,000
Unbilled receivables from the U.S. government					4,535,000	6,788,000
Less: allowance for doubtful accounts	(1,228,000)	(1,048,000)	(1,051,000)	(1,158,000)	(8,000)
Total					17,440,000	14,244,000
Amount of contract modification received							58,000,000	17,600,000	11,000,000
Number of projects									2
Aggregate amount of contract modification received									23,000,000
Pretax income
Increase in pretax operating income	$ 111,094,000	$ 95,104,000	$ 73,819,000		$ 24,608,000	$ 11,855,000	$ 820,000			$ 2,900,000

Earnings Per Share and Capital Stock (Details) (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Basic
Net income from continuing operations	$ 54,148	$ 42,010	$ 31,091
Net income from discontinued operations		3,849	2,106
Net Income	54,148	45,859	33,197
Less: Distributed earnings to common shareholders	24,129	20,563	19,329
Less: Distributed earnings to participating securities	171	140	102
Undistributed earnings	29,848	25,156	13,766
Undistributed earnings allocated to common shareholders	29,638	24,985	13,694
Undistributed earnings allocated to participating securities	210	171	72
Total income available to common shareholders, basic	53,767	45,548	33,023
Weighted average Common Shares outstanding, basic	18,999,000	18,693,000	18,585,000
Basic earnings per Common Share:
Income from continuing operations (in dollars per share)	$ 2.83	$ 2.24	$ 1.67
Income from discontinued operations, net of tax (in dollars per share)		$ 0.20	$ 0.11
Net Income (in dollars per share)	$ 2.83	$ 2.44	$ 1.78
Stock option and restricted stock option outstanding
Options outstanding (in shares)	201,579
Diluted
Common shareholders earnings, basic	53,767	45,548	33,023
Undistributed earnings for dilutive stock options	210	171	72
Total common shareholders earnings, diluted	$ 53,977	$ 45,719	$ 33,095
Weighted average Common Shares outstanding, basic	18,999,000	18,693,000	18,585,000
Stock-based compensation (in shares)	132,000	144,000	151,000
Weighted average common shares outstanding, diluted	19,131,000	18,837,000	18,736,000
Diluted earnings per Common Share:
Income from continuing operations (in dollars per share)	$ 2.82	$ 2.23	$ 1.66
Income from discontinued operations (in dollars per share)		$ 0.20	$ 0.11
Net Income (in dollars per share)	$ 2.82	$ 2.43	$ 1.77
Restricted Stock Units
Share based compensation arrangement
Restricted stock units outstanding (in shares)	149,666	137,673

Earnings Per Share and Capital Stock (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Additional disclosure
Stock options or restricted stock units included in the calculation of diluted EPS (in shares)	201,579
Common Shares issued under DRP and the 2000 and 2008 Employee Plans	38,519	69,434	68,025
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans		$ 1,658,000	$ 1,838,000
Common Shares authorized for issuance but unissued under DRP	527,974
Common Shares authorized for issuance but unissued under 401(k) Plan	193,650
Common Shares issued as a result of the exercise of stock options	409,700	88,713	30,500
Value of Common Shares issued as a result of the exercise of stock options		2,350,000	857,000
Exercise of stock options and other issuance of Common Shares	13,295,000
Common Shares repurchased in the open market under DRP and 401(k) Plan	675,967	441,410	143,034
Amount available for issuance of securities under registration statement	115,000,000
Restricted Stock Units
Additional disclosure
Stock options or restricted stock units included in the calculation of diluted EPS (in shares)	149,666
GSWC
Additional disclosure
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans	$ 0	$ 10,000,000	$ 20,000,000

Dividend Limitations (Details) (USD $)	12 Months Ended
Dividend Limitations (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Dividend limitations
Dividends paid	$ 24,130,000	$ 20,552,000	$ 19,326,000
Maximum
Dividend limitations
Amount available to pay dividends	205,300,000
GSWC
Dividend limitations
Fixed amount in computing maximum ability to pay dividends	21,000,000
Percentage of consolidated net income plus the aggregate net cash proceeds received from capital stock offerings or other instruments convertible into capital stock	100.00%
Amount available to pay dividends under the most restrictive of the Note Agreements	352,600,000
Dividends paid	10,200,000	20,000,000	19,600,000
GSWC \| Maximum
Dividend limitations
Indebtedness to capitalization ratio	0.6667
Amount available to pay dividends	184,800,000
ASUS
Dividend limitations
Dividends paid	6,700,000
ASUS \| Maximum
Dividend limitations
Amount available to pay dividends	$ 17,400,000

- Definition

Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests.

+ References+ Details

Bank Debt (Details) (USD $)	12 Months Ended
Bank Debt (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period		$ 2,000,000	$ 60,900,000
Short-term borrowing (excluding letters of credit)
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period		2,000,000	60,900,000
Interest Rate at the end of the period (as a percent)	1.41%	1.51%	1.47%
Average Amount Outstanding	885,000	25,713,000	37,623,000
Weighted Average Annual Interest Rate (as a percent)	1.49%	1.46%	1.40%
Maximum Amount Outstanding	6,000,000	64,900,000	63,900,000
Syndicated revolving credit facility
Bank debt
Maximum borrowing capacity	100,000,000
Increase in additional aggregate bank commitments	40,000,000
Variable rate basis	Euro rate
Interest rate spread based on A+ stable credit rating (as a percent)	1.20%
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	678.00%
Total funded debt ratio	44.00%
Syndicated revolving credit facility \| Minimum
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	325.00%
Syndicated revolving credit facility \| Maximum
Short-term borrowing activities (excluding letters of credit)
Total funded debt ratio	65.00%	65.00%	65.00%
Syndicated revolving credit facility \| Letters of credit
Bank debt
Maximum borrowing capacity	25,000,000
Letter of credit, amount	18,200,000
Syndicated revolving credit facility \| Letter of Credit - Three Valleys Municipal Water District
Bank debt
Letter of credit, amount	6,300,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - GSWC business automobile insurance policy
Bank debt
Letter of credit, amount	540,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - Purchase of power
Bank debt
Letter of credit, amount	585,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - American Recovery and Reinvestment Act
Bank debt
Letter of credit, amount	7,200,000
Letter of credit fee (as a percent)	1.20%
Percentage of funds received for reimbursement of costs	80.00%
Syndicated revolving credit facility \| Irrevocable Letter of Credit - Edison Settlement agreement
Bank debt
Letter of credit, amount	$ 3,600,000

Long-Term Debt (Details) (USD $)	12 Months Ended								12 Months Ended		12 Months Ended			0 Months Ended				0 Months Ended			1 Months Ended	12 Months Ended
Long-Term Debt (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012 GSWC	Dec. 31, 2011 GSWC	Dec. 31, 2010 GSWC	Dec. 31, 2012 Private placement notes	Dec. 31, 2011 Private placement notes	Dec. 31, 2012 Private placement notes GSWC	Dec. 31, 2011 Private placement notes GSWC	Dec. 31, 2012 Private placement notes GSWC Minimum	Dec. 31, 2012 Private placement notes GSWC Maximum	Dec. 31, 2011 7.55% notes due 2025	Oct. 02, 2012 7.55% notes due 2025 GSWC	Dec. 31, 2011 7.55% notes due 2025 GSWC	Dec. 31, 2012 6.00% notes due 2041	Dec. 31, 2011 6.00% notes due 2041	May 31, 2011 6.00% notes due 2041 GSWC	Dec. 31, 2012 6.00% notes due 2041 GSWC	Dec. 31, 2011 6.00% notes due 2041 GSWC	May 31, 2011 7.65% notes due 2025	Dec. 31, 2012 Senior Notes issued to Co-Bank	Dec. 31, 2012 Senior Notes issued to Co-Bank GSWC	Dec. 31, 2012 Debt issues other than 9.56% Notes and Senior Notes issued to Co-Bank GSWC Maximum	Dec. 31, 2012 American Recovery and Reinvestment Act Obligation due 2033	Dec. 31, 2011 American Recovery and Reinvestment Act Obligation due 2033	Dec. 31, 2012 American Recovery and Reinvestment Act Obligation due 2033 GSWC	Dec. 31, 2011 American Recovery and Reinvestment Act Obligation due 2033 GSWC
Long-term debt
Face amount of debt									$ 28,000,000	$ 28,000,000
Interest coverage ratio									300.00%		200.00%
Interest rate (as a percent)							9.56%	9.56%	9.56%	9.56%			7.55%	7.55%	7.55%	6.00%	6.00%		6.00%	6.00%							2.50%
Redemption price of debt instrument, as a percentage of principal amount														101.133%
Principal amount of notes redeemed														8,300,000
Amount of debt	335,791,000	340,686,000		335,791,000	340,686,000		28,000,000	28,000,000	28,000,000	28,000,000			8,000,000		8,000,000	62,000,000	62,000,000		62,000,000	62,000,000					4,259,000	851,000	4,259,000	851,000
Redemption premium on long-term debt																		421,000
Redemption premium (as a percent)																								0.765%
Additional spread on premium if notes redeemed prior to 2021 (as a percent)									0.55%
Make-whole redemption premium, base rate							applicable Treasury Yield															Cost of funds, difference between date of purchase and date of redemption
Redemption premium after 2021 (as a percent)												3.00%
Additional spread on premium (as a percent)																							0.50%
Retirement or repayments of long-term debt	(8,303,000)	(22,380,000)	(701,000)	(8,303,000)	(22,380,000)	(371,000)															(22,000,000)
Amount available for issuance of debt securities				$ 100,000,000

Long-Term Debt (Details 2) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Annual maturities of all long-term debt, including capitalized leases
Total	$ 335,791,000	$ 340,686,000
GSWC
Annual maturities of all long-term debt, including capitalized leases
2013	3,328,000
2014	6,297,000
2015	290,000
2016	309,000
2017	327,000
Thereafter	325,240,000
Total	$ 335,791,000	$ 340,686,000

Long-Term Debt (Details 3) (USD $)	0 Months Ended	12 Months Ended
Long-Term Debt (Details 3) (USD $)	Oct. 31, 2009 item	Dec. 31, 2012	Dec. 31, 2011
Long-term debt
Loan proceeds received for reimbursement of costs of conversion		$ 3,408,000	$ 61,912,000
GSWC
Long-term debt
Number of water meters to be installed	6,200
Loan proceeds received for reimbursement of costs of conversion		3,408,000	61,912,000
GSWC \| American Recovery and Reinvestment Act Obligation due 2033
Long-term debt
Maximum amount of loan that can be borrowed	9,000,000
Interest rate (as a percent)		2.50%
Maturity term		20 years
Loan proceeds received for reimbursement of costs of conversion		8,500,000
GSWC \| American Recovery and Reinvestment Act Obligation due 2033 \| Letters of credit to CDHP
Long-term debt
Letters of credit issued, percentage of maximum available under facility		80.00%
Amount of debt issued		$ 7,200,000

- Definition

The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.

+ References+ Details

Taxes on Income (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	$ 1,649	$ 1,699
Regulatory-liability-related: California Corp Franchise Tax	3,690	3,272
Other property-related		6,612
Other nonproperty-related	2,609	1,157
Balancing and memorandum accounts		2,632
Contributions and advances	9,443	12,068
Deferred tax assets	17,391	27,440
Deferred tax liabilities:
Fixed assets	(121,802)	(117,681)
Regulatory-asset-related: depreciation and other	(21,754)	(22,003)
Other nonproperty-related	(152)
Balancing and memorandum accounts	(1,020)
Deferred charges	(6,632)	(7,164)
Deferred tax liabilities	(151,360)	(146,848)
Accumulated deferred income taxes - net	(133,969)	(119,408)
Current
Federal	15,585	9,107	10,785
State	5,273	7,108	6,110
Total current tax expense	20,858	16,215	16,895
Deferred
Federal	13,088	15,189	7,465
State	1,999	(1,328)	(1,325)
Total deferred tax expense	15,087	13,861	6,140
Total income tax expense from continuing operations	35,945	30,076	23,035
Reconciliations of the effective tax rates to the federal statutory rate
Federal taxes on pretax income at statutory rate	31,533	25,230	18,944
Increase (decrease) in taxes resulting from: State income tax, net of federal benefit	4,957	3,781	3,657
Increase (decrease) in taxes resulting from: Flow-through on fixed assets	636	1,026	525
Increase (decrease) in taxes resulting from: Flow-through on pension costs	10	254	(567)
Increase (decrease) in taxes resulting from: Investment tax credit	(91)	(91)	(91)
Increase (decrease) in taxes resulting from: Other - net	(1,100)	(124)	567
Total income tax expense from continuing operations	35,945	30,076	23,035
Pretax income from continuing operations	90,093	72,086	54,126
Effective income tax rate (as a percent)	39.90%	41.70%	42.60%
Reconciliation of unrecognized tax benefits
Unrecognized tax benefits at beginning of period			4,110
Decreases as a result of tax positions taken prior to the period			(4,110)
Tax Authorities
Reconciliation of unrecognized tax benefits
Net interest receivables from taxing authorities	2,838	2,364	2,285
Recognized interest income from taxing authorities	473	121	1,367
GSWC
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	1,649	1,699
Regulatory-liability-related: California Corp Franchise Tax	3,690	3,272
Other property-related		6,605
Other nonproperty-related	2,151	336
Balancing and memorandum accounts		2,632
Contributions and advances	9,443	12,068
Deferred tax assets	16,933	26,612
Deferred tax liabilities:
Fixed assets	(121,881)	(117,763)
Regulatory-asset-related: depreciation and other	(21,754)	(22,003)
Other nonproperty-related	(151)
Balancing and memorandum accounts	(1,020)
Deferred charges	(6,632)	(7,164)
Deferred tax liabilities	(151,438)	(146,930)
Accumulated deferred income taxes - net	(134,505)	(120,318)
Current
Federal	7,957	5,246	6,543
State	3,830	6,920	5,852
Total current tax expense	11,787	12,166	12,395
Deferred
Federal	12,670	15,118	8,366
State	2,043	(1,313)	(1,678)
Total deferred tax expense	14,713	13,805	6,688
Total income tax expense from continuing operations	26,500	25,971	19,083
Reconciliations of the effective tax rates to the federal statutory rate
Federal taxes on pretax income at statutory rate	23,002	21,278	15,468
Increase (decrease) in taxes resulting from: State income tax, net of federal benefit	4,048	3,707	3,282
Increase (decrease) in taxes resulting from: Flow-through on fixed assets	636	1,026	525
Increase (decrease) in taxes resulting from: Flow-through on pension costs	10	254	(567)
Increase (decrease) in taxes resulting from: Investment tax credit	(91)	(91)	(91)
Increase (decrease) in taxes resulting from: Other - net	(1,105)	(203)	466
Total income tax expense from continuing operations	26,500	25,971	19,083
Pretax income from continuing operations	65,720	60,793	44,193
Effective income tax rate (as a percent)	40.30%	42.70%	43.20%
Reconciliation of unrecognized tax benefits
Unrecognized tax benefits at beginning of period			4,110
Decreases as a result of tax positions taken prior to the period			(4,110)
GSWC \| Tax Authorities
Reconciliation of unrecognized tax benefits
Net interest receivables from taxing authorities	2,775	2,314	2,319
Recognized interest income from taxing authorities	$ 461	$ 102	$ 1,345

Employee Benefit Plans (Details) (USD $)	12 Months Ended
Employee Benefit Plans (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Defined contribution plan
Employer contribution to the plan	$ 1,900,000	$ 1,900,000	$ 1,800,000
Pension Plan
Employee benefit plans
Minimum age for eligibility under the Pension Plan	21
Minimum period of service for eligibility under the Pension Plan	5 years
Normal retirement benefit (as a percent)	2.00%
Number of highest consecutive years' average earnings used in computing retirement benefit	5 years
Maximum number of years of credited service considered in determining retirement benefit	40 years
Number of participants in the Pension Plan	1,005
Defined contribution plan
Percentage of participant's eligible pay contributed to the plan by the employer		5.25%
Eligibility for employer matching contributions, period of service		3 years
Employer contribution to the plan	$ 254,000	$ 85,000
Post-Retirement Medical Benefits
Employee benefit plans
Number of participants in the Pension Plan	307

Employee Benefit Plans (Details 2) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Amounts recognized on the balance sheets:
Non-current liabilities	$ (71,618)	$ (68,122)
Components of Net Periodic Benefits Cost:
Regulatory adjustment - deferred	11,709	18,748	20,622
GSWC
Amounts recognized on the balance sheets:
Non-current liabilities	(71,618)	(68,122)
Components of Net Periodic Benefits Cost:
Regulatory adjustment - deferred	11,709	18,748	20,622
Pension Benefits
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	146,127	118,766
Service cost	6,675	5,624	4,795
Interest cost	6,657	6,524	6,104
Actuarial loss (gain)	7,759	18,719
Benefits/expenses paid	(3,988)	(3,506)
Projected benefit obligation at end of year	163,230	146,127	118,766
Changes in Plan Assets:
Fair value of plan assets at beginning of year	92,910	90,179
Actual return on plan assets	12,599	(326)
Employer contributions	6,117	6,563
Benefits/expenses paid	(3,988)	(3,506)
Fair value of plan assets at end of year	107,638	92,910	90,179
Funded Status:
Net amount recognized as accrued pension cost	(55,592)	(53,217)
Amounts recognized on the balance sheets:
Non-current liabilities	(55,592)	(53,217)
Net amount recognized	(55,592)	(53,217)
Amounts recognized in regulatory assets consist of:
Prior service cost (credit)	404	522
Net loss	48,648	49,983
Regulatory assets	49,052	50,505	26,471
Unfunded accrued pension cost	6,540	2,712
Net liability recognized	55,592	53,217
Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	50,505	26,471
Net loss (gain)	1,700	25,394
Amortization of prior service (cost) credit	(118)	(118)
Amortization of net loss	(3,035)	(1,242)
Total change in regulatory asset	(1,453)	24,034
Regulatory asset at end of year	49,052	50,505	26,471
Net periodic pension costs	9,945	7,159	6,934
Change in regulatory asset	(1,453)	24,034
Total recognized in net periodic pension cost and regulatory asset	8,492	31,193
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Prior service cost	(118)	(118)
Net loss	(2,846)	(3,114)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	163,230	146,127
Accumulated benefit obligation	138,230	122,399
Fair value of plan assets	107,638	92,910
Weighted-average assumptions used to determine benefit obligations at year end:
Discount rate (as a percent)	4.30%	4.65%
Rate of compensation increase (as a percent)	4.00%	4.00%
Components of Net Periodic Benefits Cost:
Service cost	6,675	5,624	4,795
Interest cost	6,657	6,524	6,104
Expected return on plan assets	(6,540)	(6,349)	(5,253)
Amortization of prior service cost (benefit)	118	118	118
Amortization of actuarial loss	3,035	1,242	1,170
Net periodic pension cost under accounting standards	9,945	7,159	6,934
Regulatory adjustment - deferred	(2,305)	(209)	(1,823)
Total expense recognized, before allocation to overhead pool	7,640	6,950	5,111
Weighted-average assumptions used to determine net periodic cost:
Discount rate (as a percent)	4.65%	5.55%	6.05%
Expected long-term return on plan assets (as a percent)	7.00%	7.00%	7.00%
Rate of compensation increase (as a percent)	4.00%	4.00%	4.00%
Pension Benefits \| GSWC
Components of Net Periodic Benefits Cost:
Regulatory adjustment - deferred	2,300	209	1,800
Post-Retirement Medical Benefits
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	12,448	12,057
Service cost	419	391	390
Interest cost	534	549	626
Actuarial loss (gain)	(657)	(236)
Benefits/expenses paid	(448)	(313)
Projected benefit obligation at end of year	12,296	12,448	12,057
Changes in Plan Assets:
Fair value of plan assets at beginning of year	7,916	6,959
Actual return on plan assets	736	319
Employer contributions	155	951
Benefits/expenses paid	(448)	(313)
Fair value of plan assets at end of year	8,359	7,916	6,959
Funded Status:
Net amount recognized as accrued pension cost	(3,937)	(4,532)
Amounts recognized on the balance sheets:
Non-current liabilities	(3,937)	(4,532)
Net amount recognized	(3,937)	(4,532)
Amounts recognized in regulatory assets consist of:
Initial net obligation	837	1,256
Prior service cost (credit)	(633)	(833)
Net loss	(889)	147
Regulatory assets	(685)	570	1,045
Unfunded accrued pension cost	4,622	3,962
Net liability recognized	3,937	4,532
Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	570	1,045
Net loss (gain)	(1,036)	(256)
Amortization of initial net obligation	(419)	(419)
Amortization of prior service (cost) credit	200	200
Total change in regulatory asset	(1,255)	(475)
Regulatory asset at end of year	(685)	570	1,045
Net periodic pension costs	815	861	980
Change in regulatory asset	(1,255)	(475)
Total recognized in net periodic pension cost and regulatory asset	(440)	386
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net obligation	(419)	(419)
Prior service cost	200	200
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	12,296	12,448
Fair value of plan assets	8,359	7,916
Weighted-average assumptions used to determine benefit obligations at year end:
Discount rate (as a percent)	3.75%	4.45%
Components of Net Periodic Benefits Cost:
Service cost	419	391	390
Interest cost	534	549	626
Expected return on plan assets	(357)	(298)	(255)
Amortization of transition	419	419	419
Amortization of prior service cost (benefit)	(200)	(200)	(200)
Net periodic pension cost under accounting standards	815	861	980
Total expense recognized, before allocation to overhead pool	815	861	980
Weighted-average assumptions used to determine net periodic cost:
Discount rate (as a percent)	4.45%	5.20%	5.85%
Union plan
Weighted-average assumptions used to determine net periodic cost:
Expected long-term return on plan assets (as a percent)	7.00%	7.00%	7.00%
Non-union plan
Weighted-average assumptions used to determine net periodic cost:
Expected long-term return on plan assets (as a percent)	4.20%	4.20%	4.20%
SERP
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	10,604	8,468
Service cost	731	600	433
Interest cost	488	464	354
Actuarial loss (gain)	803	1,292
Projected benefit obligation at end of year	12,406	10,604	8,468
Funded Status:
Net amount recognized as accrued pension cost	(12,406)	(10,604)
Amounts recognized on the balance sheets:
Current liabilities	(317)	(231)
Non-current liabilities	(12,089)	(10,373)
Net amount recognized	(12,406)	(10,604)
Amounts recognized in regulatory assets consist of:
Prior service cost (credit)	475	636
Net loss	3,709	3,212
Regulatory assets	4,184	3,848	2,852
Unfunded accrued pension cost	8,222	6,756
Net liability recognized	12,406	10,604
Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	3,848	2,852
Net loss (gain)	805	1,291
Amortization of prior service (cost) credit	(161)	(161)
Amortization of net loss	(308)	(134)
Total change in regulatory asset	336	996
Regulatory asset at end of year	4,184	3,848	2,852
Net periodic pension costs	1,687	1,359	948
Change in regulatory asset	336	996
Total recognized in net periodic pension cost and regulatory asset	2,023	2,355
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Prior service cost	(161)	(161)
Net loss	(339)	(307)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	12,406	10,604
Accumulated benefit obligation	9,601	7,639
Weighted-average assumptions used to determine benefit obligations at year end:
Discount rate (as a percent)	4.20%	4.65%
Rate of compensation increase (as a percent)	4.00%	4.00%
Components of Net Periodic Benefits Cost:
Service cost	731	600	433
Interest cost	488	464	354
Amortization of prior service cost (benefit)	161	161	161
Amortization of actuarial loss	307	134
Net periodic pension cost under accounting standards	$ 1,687	$ 1,359	$ 948
Weighted-average assumptions used to determine net periodic cost:
Discount rate (as a percent)	4.65%	5.55%	6.05%
Rate of compensation increase (as a percent)	4.00%	4.00%	4.00%

Employee Benefit Plans (Details 3) (USD $)	12 Months Ended
Employee Benefit Plans (Details 3) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Regulatory Adjustment:
Amount of under-collection included in the two-way pension balancing account	$ (11,709,000)	$ (18,748,000)	$ (20,622,000)
Healthcare Cost Trend Rate
Initial health care cost for employees under age of 65 (as a percent)	8.00%	8.00%	8.00%
Ultimate health care cost for employees under age of 65 (as a percent)	7.20%	6.50%	6.00%
Period within which rate reaches ultimate trend rate	10 years	10 years	10 years
Initial Health care cost for employees of age 65 and over (as a percent)	7.00%	7.00%	7.00%
Ultimate health care cost for employees of age 65 and over (as a percent)	5.80%	5.80%	6.00%
Effects of one-percentage-point change in assumed health care cost trend rates
Effect on total of service and interest cost components -1 Percentage Point Increase	102,000
Effect on total of service and interest cost components -1 Percentage Point Decrease	(88,000)
Effect on post-retirement benefit obligation -1 Percentage Point Increase	1,464,000
Effect on post-retirement benefit obligation -1 Percentage Point Decrease	(1,263,000)
Defined contribution plan
Employer's contribution	1,900,000	1,900,000	1,800,000
Fixed income securities \| Maximum
Employer's contribution and fair value of plan assets
Maturity period of investments	20 years
Fixed income securities \| Minimum
Employer's contribution and fair value of plan assets
Maturity period of investments	1 year
GSWC
Regulatory Adjustment:
Amount of under-collection included in the two-way pension balancing account	(11,709,000)	(18,748,000)	(20,622,000)
Pension Benefits
Regulatory Adjustment:
Amount of under-collection included in the two-way pension balancing account	2,305,000	209,000	1,823,000
Actual and Target Asset Allocations
Actual Asset Allocations, Total (as a percent)	100.00%	100.00%
Target Asset Allocation for 2013, Total (as a percent)	100.00%
Employer's contribution and fair value of plan assets
Total investments measured at fair value	107,638,000	92,910,000	90,179,000
Employer contributions	6,117,000	6,563,000
Expected employer's contribution in 2013	6,600,000
Estimated future benefit payments
2013	4,336,000
2014	4,811,000
2015	5,325,000
2016	5,892,000
2017	6,503,000
Thereafter	42,491,000
Total	69,358,000
Expected long-term return on plan assets (as a percentage)	7.00%	7.00%	7.00%
Defined contribution plan
Employer's contribution	254,000	85,000
Pension Benefits \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	107,638,000	92,910,000
Pension Benefits \| Equity securities
Actual and Target Asset Allocations
Actual Asset Allocations, Total (as a percent)	60.00%	56.00%
Target Asset Allocation for 2013, Total (as a percent)	60.00%
Employer's contribution and fair value of plan assets
Total investments measured at fair value	64,327,000	52,328,000
Pension Benefits \| Equity securities \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	64,327,000	52,328,000
Pension Benefits \| U.S. small cap stocks
Employer's contribution and fair value of plan assets
Total investments measured at fair value	5,396,000	4,288,000
Pension Benefits \| U.S. small cap stocks \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	5,396,000	4,288,000
Pension Benefits \| U.S. mid cap stocks
Employer's contribution and fair value of plan assets
Total investments measured at fair value	10,722,000	8,616,000
Pension Benefits \| U.S. mid cap stocks \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	10,722,000	8,616,000
Pension Benefits \| U.S. large cap stocks
Employer's contribution and fair value of plan assets
Total investments measured at fair value	31,966,000	26,803,000
Pension Benefits \| U.S. large cap stocks \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	31,966,000	26,803,000
Pension Benefits \| International funds
Employer's contribution and fair value of plan assets
Total investments measured at fair value	10,797,000	7,997,000
Pension Benefits \| International funds \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	10,797,000	7,997,000
Pension Benefits \| Real estate funds
Employer's contribution and fair value of plan assets
Total investments measured at fair value	5,446,000	4,624,000
Pension Benefits \| Real estate funds \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	5,446,000	4,624,000
Pension Benefits \| Debt securities
Actual and Target Asset Allocations
Actual Asset Allocations, Total (as a percent)	39.00%	42.00%
Target Asset Allocation for 2013, Total (as a percent)	40.00%
Pension Benefits \| Cash equivalents
Actual and Target Asset Allocations
Actual Asset Allocations, Total (as a percent)	1.00%	2.00%
Employer's contribution and fair value of plan assets
Total investments measured at fair value	1,721,000	1,682,000
Pension Benefits \| Cash equivalents \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	1,721,000	1,682,000
Pension Benefits \| Fixed income securities
Employer's contribution and fair value of plan assets
Total investments measured at fair value	41,590,000	38,900,000
Pension Benefits \| Fixed income securities \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	41,590,000	38,900,000
Pension Benefits \| GSWC
Regulatory Adjustment:
Number of water regions for which two-way balancing account was established	3
Amount of under-collection included in the two-way pension balancing account	(2,300,000)	(209,000)	(1,800,000)
Post-Retirement Medical Plans
Actual and Target Asset Allocations
Actual Asset Allocations, Total (as a percent)	100.00%	100.00%
Target Asset Allocation for 2013, Total (as a percent)	100.00%
Employer's contribution and fair value of plan assets
Total investments measured at fair value	8,359,000	7,916,000	6,959,000
Employer contributions	155,000	951,000
Expected employer's contribution in 2013	150,000
Estimated future benefit payments
2013	477,000
2014	509,000
2015	578,000
2016	652,000
2017	728,000
Thereafter	4,690,000
Total	7,634,000
Post-Retirement Medical Plans \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	8,359,000	7,916,000
Post-Retirement Medical Plans \| Equity securities
Actual and Target Asset Allocations
Actual Asset Allocations, Total (as a percent)	61.00%	60.00%
Target Asset Allocation for 2013, Total (as a percent)	60.00%
Post-Retirement Medical Plans \| U.S. large cap stocks
Employer's contribution and fair value of plan assets
Total investments measured at fair value	5,102,000	4,752,000
Post-Retirement Medical Plans \| U.S. large cap stocks \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	5,102,000	4,752,000
Post-Retirement Medical Plans \| Debt securities
Actual and Target Asset Allocations
Actual Asset Allocations, Total (as a percent)	38.00%	39.00%
Target Asset Allocation for 2013, Total (as a percent)	40.00%
Post-Retirement Medical Plans \| Cash equivalents
Actual and Target Asset Allocations
Actual Asset Allocations, Total (as a percent)	1.00%	1.00%
Employer's contribution and fair value of plan assets
Total investments measured at fair value	65,000	100,000
Post-Retirement Medical Plans \| Cash equivalents \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	65,000	100,000
Post-Retirement Medical Plans \| Fixed income securities
Employer's contribution and fair value of plan assets
Total investments measured at fair value	3,192,000	3,064,000
Post-Retirement Medical Plans \| Fixed income securities \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	3,192,000	3,064,000
Union plan
Estimated future benefit payments
Expected long-term return on plan assets (as a percentage)	7.00%	7.00%	7.00%
Non-union plan
Estimated future benefit payments
Expected long-term return on plan assets (as a percentage)	4.20%	4.20%	4.20%
SERP
Estimated future benefit payments
2013	318,000
2014	317,000
2015	316,000
2016	337,000
2017	406,000
Thereafter	3,581,000
Total	5,275,000
Balance in Rabbi Trust
Balance in Rabbi Trust	4,800,000
SERP \| Rabbi Trust
Employer's contribution and fair value of plan assets
Total investments measured at fair value	4,816,000	2,829,000
SERP \| Rabbi Trust \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	4,816,000	2,829,000
SERP \| Rabbi Trust \| Equity securities
Employer's contribution and fair value of plan assets
Total investments measured at fair value	2,822,000	1,739,000
SERP \| Rabbi Trust \| Equity securities \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	2,822,000	1,739,000
SERP \| Rabbi Trust \| Cash equivalents
Employer's contribution and fair value of plan assets
Total investments measured at fair value	116,000	9,000
SERP \| Rabbi Trust \| Cash equivalents \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	116,000	9,000
SERP \| Rabbi Trust \| Fixed income securities
Employer's contribution and fair value of plan assets
Total investments measured at fair value	1,878,000	1,081,000
SERP \| Rabbi Trust \| Fixed income securities \| Level 1
Employer's contribution and fair value of plan assets
Total investments measured at fair value	$ 1,878,000	$ 1,081,000

Stock-Based Compensation Plans (Details) (USD $)	12 Months Ended
Stock-Based Compensation Plans (Details) (USD $)	Dec. 31, 2012 item	Dec. 31, 2011	Dec. 31, 2010
Stock compensation plans
Number of stock incentive plans	3
Stock-based compensation recognized in the income statement, before taxes	$ 1,931,000	$ 1,520,000	$ 1,482,000
Capitalized equity-based compensation cost	259,000	247,000	190,000
GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	1,667,000	1,345,000	1,139,000
Capitalized equity-based compensation cost	259,000	247,000	190,000
Nonqualified stock options \| Employees and directors
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	150,000	302,000	579,000
Nonqualified stock options \| Employees and directors \| GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	147,000	307,000	438,000
Restricted Stock Units \| Employees
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	1,402,000	927,000	645,000
Restricted Stock Units \| Employees \| GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	1,141,000	747,000	443,000
Restricted Stock Units \| Directors
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	379,000	291,000	258,000
Restricted Stock Units \| Directors \| GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	$ 379,000	$ 291,000	$ 258,000
2000 and 2008 Employee Plans \| Nonqualified stock options
Stock compensation plans
Expiration term	10 years
Vesting period	3 years
Percentage of rights vesting in the first two years from the date of grant	33.00%
Percentage of rights vesting in the third year from the date of grant	34.00%
2000 and 2008 Employee Plans \| Restricted Stock Units
Stock compensation plans
Vesting period	3 years
Common stock entitled to be received under each award	1
Percentage of rights vesting in the first two years from the date of grant	33.00%
Percentage of rights vesting in the third year from the date of grant	34.00%
2000 and 2008 Employee Plans \| Performance awards
Stock compensation plans
Percentage of rights vesting in the first two years from the date of grant	33.00%
Percentage of rights vesting in the third year from the date of grant	34.00%
2003 Directors Plan \| Nonqualified stock options
Stock compensation plans
Expiration term	10 years
Vesting period	3 years
2003 Directors Plan \| Restricted Stock Units
Stock compensation plans
Annual retainer multiplier used in determining awards	250.00%
Vesting rights percentage	33.30%

Stock-Based Compensation Plans (Details 2) (USD $)	12 Months Ended											0 Months Ended	1 Months Ended
Stock-Based Compensation Plans (Details 2) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012 Stock options	Dec. 31, 2011 Stock options	Dec. 31, 2010 Stock options	Dec. 31, 2012 Stock options Maximum	Dec. 31, 2012 Stock options Minimum	Dec. 31, 2012 Restricted Stock Units	Dec. 31, 2012 Restricted Stock Units Maximum	Dec. 31, 2012 Restricted Stock Units Minimum	May 12, 2012 Performance awards President and Chief Executive Officer	May 31, 2012 Performance awards President and Chief Executive Officer
Assumptions used to estimate fair value of each option grant on the grant date using the Black-Scholes option-pricing model
Weighted-average fair value of option granted (in dollars per share)		$ 7.15	$ 7.02
Risk-free interest rate (as a percent)		2.48%	2.48%
Expected annual dividend yield (as a percent)		3.04%	3.04%
Expected volatility factor (as a percent)		28.98%	28.98%
Expected option term (in years)		5 years	5 years
Number of Options
Options Outstanding at the beginning of the period (in shares)				619,984
Exercised (in shares)	(409,700)	(88,713)	(30,500)	(409,700)
Forfeited or expired (in shares)				(8,705)
Options outstanding at the end of the period (in shares)	201,579			201,579	619,984
Options exercisable at the end of the period (in shares)				184,755
Granted (in shares)													5,818
Weighted Average Exercise Price
Options outstanding at the beginning of the period (in dollars per share)				$ 32.75
Exercised (in dollars per share)				$ 32.45
Forfeited or expired (in dollars per share)				$ 31.38
Options outstanding at the end of the period (in dollars per share)				$ 33.43	$ 32.75
Options exercisable at the end of the period (in dollars per share)				$ 33.44
Additional disclosure
Weighted Average Remaining Contractual Term, Options outstanding				8 months 16 days
Weighted Average Remaining Contractual Term, Options Exercisable				4 years 5 months 19 days
Aggregate Intrinsic Value, Options outstanding				$ 2,932,672
Aggregate Intrinsic Value, Options Exercisable				2,687,254
Total intrinsic value of options exercised				4,125,000	766,000	281,000
Cash proceeds from the exercise of stock options	13,295,000	2,350,000	857,000	13,295,000	2,350,000	857,000
Tax benefit for the tax deduction from awards exercised	890,000	336,000	111,000	890,000	336,000	111,000
Total unrecognized compensation cost				13,000
Expected recognition period for unrecognized compensation cost							1 year 29 days	29 days		2 years 9 months 29 days	29 days
Granted (in shares)									64,943
Vesting period												3 years
Number of Restricted Share Units
Restricted share units at the beginning of the period (in shares)									137,673
Granted (in shares)									64,943
Vested (in shares)									(52,044)
Forfeited (in shares)									(906)
Restricted share units at the end of the period (in shares)									149,666
Weighted Average Grant-Date Value
Restricted share units at the beginning of the period (in dollars per share)									$ 34.37
Granted (in dollars per share)									$ 36.97
Vested (in dollars per share)									$ 32.50
Forfeited (in dollars per share)									$ 35.52
Restricted share units at the end of the period (in dollars per share)									$ 34.05
Unrecognized compensation cost related to restricted stock units granted									$ 1,408,000

Business Risks and Commitments (Details 2) (GSWC, Water Supply, USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012
Purchase commitments
Optional renewal term	10 years
Estimated future minimum payments
2013	$ 558
2014	346
2015	347
2016	347
2017	346
Thereafter	4,466
Total	6,410
City of Claremont
Estimated future minimum payments
Total	4,000
Various third parties
Estimated future minimum payments
Total	$ 2,400

Business Risks and Commitments (Details 3) (Bear Valley Electric, GSWC, USD $)	12 Months Ended
	Dec. 31, 2012 MWh	Dec. 31, 2011	Dec. 31, 2010	Jan. 02, 2009
Purchase commitments
Average load at customer service area (in MWs)	14
Average winter load (in MWs)	20
Winter peak load (in MWs)	44
Maximum capacity fo natural gas-fuled generation facility (in megawatts)	8.4
Shell
Purchase commitments
Megawatts of electric energy provided under contract	13
Fixed price of electric energy per MWh	67.15	66.40
Total commitment under agreement	$ 7,100,000			$ 41,300,000
Purchase of power under the shell contract	$ 7,800,000	$ 9,000,000	$ 9,000,000
EDF
Purchase commitments
Megawatts of electric energy provided under contract	12

Business Risks and Commitments (Details 4) (USD $)	12 Months Ended
Business Risks and Commitments (Details 4) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Operating Leases:
Consolidated rent expense	$ 3,098,000	$ 2,900,000	$ 3,437,000
Future minimum payments under long-term non-cancelable operating leases
2013	2,973,000
2014	2,012,000
2015	936,000
2016	827,000
2017	688,000
Thereafter	1,589,000
Total	$ 9,025,000

Contingencies (Details) (GSWC, USD $) In Millions, unless otherwise specified	1 Months Ended	12 Months Ended					1 Months Ended	12 Months Ended
	Aug. 31, 2003 Water Quality-Related Litigation party	Dec. 31, 2012 Water Quality-Related Litigation purveyor	Dec. 31, 2012 Condemnation of Properties	Dec. 31, 2012 Environmental Clean-Up and Remediation	Dec. 31, 2012 City of Claremont Condemnation of Properties customer	Dec. 31, 2012 Ojai FLOW Condemnation of Properties customer	Feb. 29, 2008 Santa Maria Valley Water Conservation District	Dec. 31, 2012 Santa Maria Valley Water Conservation District acrefeet	Dec. 31, 2012 Santa Maria Valley Water Conservation District Maximum acrefeet
Contingencies
Number of other affected water purveyors that filed suit against those responsible for well contamination		2
Number of parties deemed responsible for polluting groundwater	41
Number of customers served through water systems					11,000	3,000
Period during which no formal condemnation proceedings were filed			3 years
Area of groundwater replenishment provided (in acre-feet)								10,000
Period of severe water shortage condition								5 years
Area per year to which groundwater production can be limited by the court (in acre-feet)									10,248
Period considered for deriving average groundwater production								5 years
Average groundwater production per year (in acre-feet)								10,140
Percentage of the return flows generated from importation of state water project to be recaptured							45.00%
Amount spent in clean-up and remediation activities				$ 3.5
Amount paid by the State of California Underground Storage Tank Fund for clean-up and remediation of plant facilities				1.5
Accrued liability for the estimated additional cost to complete the clean-up at the site				$ 1.2

Business Segments (Details) (USD $)	12 Months Ended
Business Segments (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Details of reportable segment
Operating revenues	$ 466,908,000	$ 419,913,000	$ 399,776,000
Operating income (loss)	111,094,000	95,104,000	73,819,000
Interest expense, net	21,432,000	22,822,000	19,230,000
Utility Plant	917,791,000	896,500,000	854,956,000
Depreciation and amortization expense	41,385,000	38,349,000	37,405,000
Income tax expense/(benefit)	35,945,000	30,076,000	23,035,000
Income (loss) from discontinued operations		3,849,000	2,106,000
Capital additions	68,104,000	80,281,000	79,050,000
Contracts
Details of reportable segment
Operating income (loss)	24,608,000	11,855,000
GSWC
Details of reportable segment
Number of reportable segments	2
Operating revenues	342,931,000	336,725,000	327,416,000
Operating income (loss)	86,605,000	83,678,000	63,801,000
Utility Plant	913,137,000	891,945,000
Depreciation and amortization expense	40,197,000	37,461,000	36,600,000
Income tax expense/(benefit)	26,500,000	25,971,000	19,083,000
GSWC \| Water
Details of reportable segment
Operating revenues	305,898,000	300,450,000	291,617,000
Operating income (loss)	78,104,000	77,017,000	58,121,000
Interest expense, net	19,783,000	20,990,000	17,803,000
Utility Plant	871,756,000	852,264,000	813,942,000
Depreciation and amortization expense	37,905,000	35,450,000	34,360,000
Income tax expense/(benefit)	24,231,000	24,151,000	17,042,000
Capital additions	62,500,000	73,991,000	74,264,000
GSWC \| Electric
Details of reportable segment
Operating revenues	37,033,000	36,275,000	35,799,000
Operating income (loss)	8,501,000	6,661,000	5,680,000
Interest expense, net	1,533,000	1,501,000	1,498,000
Utility Plant	41,381,000	39,681,000	37,425,000
Depreciation and amortization expense	2,292,000	2,011,000	2,240,000
Income tax expense/(benefit)	2,269,000	1,820,000	2,041,000
Capital additions	4,331,000	4,447,000	2,700,000
CCWC \| Water
Details of reportable segment
Operating income (loss)		(356,000)	(1,103,000)
Income tax expense/(benefit)		(145,000)	(449,000)
Income (loss) from discontinued operations		1,612,000	2,532,000
Capital additions			688,000
ASUS \| Contracts
Details of reportable segment
Operating revenues	123,977,000	83,188,000	72,360,000
Operating income (loss)	24,608,000	11,855,000	11,487,000
Interest expense, net	179,000	372,000	(224,000)
Utility Plant	4,654,000	4,555,000	3,589,000
Depreciation and amortization expense	1,188,000	888,000	805,000
Income tax expense/(benefit)	9,437,000	4,431,000	4,535,000
Capital additions	1,273,000	1,843,000	1,398,000
AWR Parent
Details of reportable segment
Number of principal business units	3
Operating income (loss)	(119,000)	(73,000)	(366,000)
Interest expense, net	(63,000)	(41,000)	153,000
Income tax expense/(benefit)	8,000	(181,000)	(134,000)
Income (loss) from discontinued operations		$ 2,237,000	$ (426,000)

Business Segments (Details 2) (USD $)	12 Months Ended
Business Segments (Details 2) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Business Segments
Total utility plant	$ 917,791,000	$ 896,500,000	$ 854,956,000
Other assets	363,152,000	341,862,000	337,079,000
Total Assets	1,280,943,000	1,238,362,000	1,192,035,000
GSWC
Business Segments
Total utility plant	913,137,000	891,945,000
Total Assets	1,214,052,000	1,173,383,000
Segment Reporting Information [Line Items]
Depreciation on transportation equipment	1,800,000	2,500,000	2,200,000
AWR Parent
Business Segments
Total Assets	455,166,000	411,145,000
CCWC
Segment Reporting Information [Line Items]
Direct transaction costs, before tax		449,000	708,000
Direct transaction costs, net of tax		217,000	426,000
CCWC \| AWR Parent
Segment Reporting Information [Line Items]
Direct transaction costs, before tax		449,000	708,000
Direct transaction costs, net of tax		$ 217,000	$ 426,000

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References+ Details

- Definition

+ References+ Details

Allowance for Doubtful Accounts (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Changes in allowance for doubtful accounts
Balance at beginning of year	$ 1,048	$ 1,051	$ 1,158
Provision charged to expense	1,710	938	1,041
Accounts written off, net of recoveries	(1,530)	(941)	(1,148)
Balance at end of year	1,228	1,048	1,051
Components of allowance for doubtful accounts
Allowance for doubtful accounts related to accounts receivable-customer	797	715	670
Allowance for doubtful accounts related to receivable from U.S. government	8		43
Allowance for doubtful accounts related to other accounts receivable	423	333	338
Total allowance for doubtful accounts	1,228	1,048	1,051
GSWC
Changes in allowance for doubtful accounts
Balance at beginning of year	1,005	1,005	1,088
Provision charged to expense	1,668	859	1,041
Accounts written off, net of recoveries	(1,496)	(859)	(1,124)
Balance at end of year	1,177	1,005	1,005
Components of allowance for doubtful accounts
Allowance for doubtful accounts related to accounts receivable-customer	797	715	670
Allowance for doubtful accounts related to other accounts receivable	380	290	335
Total allowance for doubtful accounts	$ 1,177	$ 1,005	$ 1,005

Supplemental Cash Flow Information (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Taxes and Interest Paid:
Income taxes paid	$ 19,411	$ 31,842	$ 22,287
Interest paid	22,495	22,671	21,632
Non-Cash Transactions:
Accrued payables for investment in utility plant	12,113	13,717	9,046
Property installed by developers and conveyed	2,069	1,264	3,471
GSWC
Taxes and Interest Paid:
Income taxes paid	11,027	25,810	16,310
Interest paid	22,495	22,463	21,016
Non-Cash Transactions:
Accrued payables for investment in utility plant	12,113	13,717	9,046
Property installed by developers and conveyed	$ 2,069	$ 1,264	$ 3,471

- Definition

Value of property contributed in noncash investing and financing activities.

+ References+ Details

- Definition

The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.

+ References+ Details

Discontinued Operations: (Details) (USD $)	1 Months Ended	12 Months Ended
Discontinued Operations: (Details) (USD $)	May 31, 2011	Dec. 31, 2011	Dec. 31, 2010
Discontinued operations
Proceeds from sale of discontinued operations		$ 29,603,000
Income statement and other disclosures
Gain on sale of business, net of taxes		2,454,000
Income (loss) from discontinued operations		3,849,000	2,106,000
CCWC
Discontinued operations
Total purchase price	35,200,000
Long debt assumed as part of purchase price	5,600,000
Proceeds from sale of discontinued operations	29,600,000
Income statement and other disclosures
Operating revenues		3,492,000	8,745,000
Supply costs and other operating expenses		1,420,000	4,237,000
Gain on settlement for removal of a well		(760,000)
Operating income		2,832,000	4,508,000
Interest expense, net		(142,000)	(356,000)
Income before income taxes		2,690,000	4,152,000
Income tax expense		1,078,000	1,620,000
Income from the operations of discontinued operations, net of tax		1,612,000	2,532,000
Gain on sale of business, net of taxes		2,454,000
Transaction costs, net of taxes		(217,000)	(426,000)
Income (loss) from discontinued operations		3,849,000	2,106,000
Direct transaction costs, before tax		449,000	708,000
Corporate overhead costs		$ 356,000	$ 1,103,000

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Assets
Cash and equivalents	$ 23,486	$ 1,315	$ 4,197
Deferred tax assets	8,617	9,540
Income taxes receivable	16,547	20,537
Total current assets	184,033	165,601
Other assets	15,587	12,474
Total Assets	1,280,943	1,238,362	1,192,035
Liabilities and Capitalization
Notes payable to bank		2,000	60,900
Total current liabilities	93,697	107,583
Deferred taxes	142,597	128,963
Total other credits	400,204	381,718
Common shareholders' equity	454,579	408,666	377,541	359,430
Total capitalization	787,042	749,061
Total Capitalization and Liabilities	1,280,943	1,238,362
AWR
Assets
Cash and equivalents	311	981
Inter-company loan receivables	15,013	10,292
Deferred tax assets	633
Income taxes receivable	1,415	1,447
Total current assets	17,372	12,720
Investments in subsidiaries	435,373	395,415
Other assets	2,421	3,010
Total Assets	455,166	411,145
Liabilities and Capitalization
Notes payable to bank		2,000
Deferred taxes and other liabilities	117	166
Total current liabilities	117	2,166
Deferred taxes	49
Income taxes payable and other liabilities	421	313
Total other credits	470	313
Common shareholders' equity	454,579	408,666
Total capitalization	454,579	408,666
Total Capitalization and Liabilities	$ 455,166	$ 411,145

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT (Details 2) (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Condensed statements of income
Operating expenses	$ 355,814	$ 324,809	$ 325,957
Income from continuing operations before income tax expense	90,093	72,086	54,126
Net Income	54,148	45,859	33,197
Weighted Average Number of Common Shares Outstanding	18,999	18,693	18,585
Basic Earnings Per Common Share (in dollars per share)	$ 2.83	$ 2.44	$ 1.78
Weighted Average Number of Diluted Common Shares Outstanding	19,131	18,837	18,736
Fully Diluted Earnings per Common Share (in dollars per share)	$ 2.82	$ 2.43	$ 1.77
AWR
Condensed statements of income
Operating revenues and other income	64	238
Operating expenses	120	521	1,385
Operating income / (loss)	(56)	(283)	(1,385)
Equity in earnings of subsidiaries	54,212	46,483	34,165
Income from continuing operations before income tax expense	54,156	46,200	32,780
Income tax expense (benefit)	8	341	(417)
Net Income	$ 54,148	$ 45,859	$ 33,197
Weighted Average Number of Common Shares Outstanding	18,999	18,693	18,585
Basic Earnings Per Common Share (in dollars per share)	$ 2.83	$ 2.44	$ 1.78
Weighted Average Number of Diluted Common Shares Outstanding	19,131	18,837	18,736
Fully Diluted Earnings per Common Share (in dollars per share)	$ 2.82	$ 2.43	$ 1.77

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT (Details 3) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Condensed statement of cash flows
Cash Flows From Operating Activities	$ 101,494,000	$ 80,167,000	$ 53,764,000
Cash Flows From Investing Activities:
Proceeds from the sale of CCWC		29,603,000
Net cash used	(68,036,000)	(50,534,000)	(78,230,000)
Cash Flows From Financing Activities:
Proceeds from the issuance of common stock		1,658,000	1,838,000
Proceeds from stock option exercises	13,295,000	2,350,000	857,000
Net change in notes payable to banks	(2,000,000)	(58,900,000)	43,500,000
Dividends paid	(24,130,000)	(20,552,000)	(19,326,000)
Net cash provided (used)	(11,287,000)	(32,515,000)	28,275,000
Net increase (decrease) in cash and cash equivalents	22,171,000	(2,882,000)	3,809,000
Cash and cash equivalents, beginning of year	1,315,000	5,494,000	1,685,000
Cash and cash equivalents, end of year	23,486,000	1,315,000	5,494,000
AWR
Condensed statement of cash flows
Cash Flows From Operating Activities	16,885,000	17,945,000	17,627,000
Cash Flows From Investing Activities:
Loans (made to)/repaid from, wholly-owned subsidiaries	(4,720,000)	36,786,000	(22,475,000)
Increase in investment of subsidiary		(10,000,000)	(20,000,000)
Proceeds from the sale of CCWC		29,603,000
Net cash used	(4,720,000)	56,389,000	(42,475,000)
Cash Flows From Financing Activities:
Proceeds from the issuance of common stock		1,658,000	1,838,000
Proceeds from stock option exercises	13,295,000	2,350,000	857,000
Net change in notes payable to banks	(2,000,000)	(58,900,000)	43,500,000
Dividends paid	(24,130,000)	(20,552,000)	(19,326,000)
Net cash provided (used)	(12,835,000)	(75,444,000)	26,869,000
Net increase (decrease) in cash and cash equivalents	(670,000)	(1,110,000)	2,021,000
Cash and cash equivalents, beginning of year	981,000	2,091,000	70,000
Cash and cash equivalents, end of year	$ 311,000	$ 981,000	$ 2,091,000

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT (Details 4) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period		$ 2,000,000	$ 60,900,000
Short-term borrowing (excluding letters of credit)
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period		2,000,000	60,900,000
Interest Rate at the end of the period (as a percent)	1.41%	1.51%	1.47%
Average Amount Outstanding	885,000	25,713,000	37,623,000
Weighted Average Annual Interest Rate (as a percent)	1.49%	1.46%	1.40%
Maximum Amount Outstanding	6,000,000	64,900,000	63,900,000
Syndicated revolving credit facility
Note payable to banks
Maximum borrowing capacity	100,000,000
Increase in additional aggregate bank commitments	40,000,000
Variable rate basis	Euro rate
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	678.00%
Total funded debt ratio	44.00%
Interest rate spread based on A+ stable credit rating (as a percent)	1.20%
Syndicated revolving credit facility \| Minimum
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	325.00%
Syndicated revolving credit facility \| Maximum
Short-term borrowing activities (excluding letters of credit)
Total funded debt ratio	65.00%	65.00%	65.00%
Syndicated revolving credit facility \| Letters of credit
Note payable to banks
Maximum borrowing capacity	25,000,000
Letter of credit, amount	18,200,000
Syndicated revolving credit facility \| Letter of Credit - Three Valleys Municipal Water District
Note payable to banks
Letter of credit, amount	6,300,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - GSWC business automobile insurance policy
Note payable to banks
Letter of credit, amount	540,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - Purchase of power
Note payable to banks
Letter of credit, amount	585,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - American Recovery and Reinvestment Act
Note payable to banks
Letter of credit, amount	7,200,000
Letter of credit fee (as a percent)	1.20%
Percentage of funds received for reimbursement of costs	80.00%
Syndicated revolving credit facility \| Irrevocable Letter of Credit - Edison Settlement agreement
Note payable to banks
Letter of credit, amount	3,600,000
AWR
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period		2,000,000
Dividends paid	16,900,000	20,000,000	19,600,000
AWR \| Short-term borrowing (excluding letters of credit)
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period		2,000,000	60,900,000
Interest Rate at the end of the period (as a percent)	1.41%	1.51%	1.47%
Average Amount Outstanding	885,000	25,713,000	37,623,000
Weighted Average Annual Interest Rate (as a percent)	1.49%	1.46%	1.40%
Maximum Amount Outstanding	6,000,000	64,900,000	63,900,000
AWR \| Syndicated revolving credit facility
Note payable to banks
Maximum borrowing capacity	100,000,000
Increase in additional aggregate bank commitments	40,000,000
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	678.00%
Total funded debt ratio	44.00%
Interest rate spread based on A+ stable credit rating (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Minimum
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	325.00%
AWR \| Syndicated revolving credit facility \| Maximum
Short-term borrowing activities (excluding letters of credit)
Total funded debt ratio	65.00%
AWR \| Syndicated revolving credit facility \| Letters of credit
Note payable to banks
Maximum borrowing capacity	25,000,000
Letter of credit, amount	18,200,000
AWR \| Syndicated revolving credit facility \| Letter of Credit - Three Valleys Municipal Water District
Note payable to banks
Letter of credit, amount	6,300,000
Letter of credit fee (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Letter of Credit - GSWC business automobile insurance policy
Note payable to banks
Letter of credit, amount	540,000
Letter of credit fee (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Letter of Credit - Purchase of power
Note payable to banks
Letter of credit, amount	585,000
Letter of credit fee (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Letter of Credit - American Recovery and Reinvestment Act
Note payable to banks
Letter of credit, amount	7,200,000
Letter of credit fee (as a percent)	1.20%
Percentage of funds received for reimbursement of costs	80.00%
AWR \| Syndicated revolving credit facility \| Irrevocable Letter of Credit - Edison Settlement agreement
Note payable to banks
Letter of credit, amount	$ 3,600,000

Business Risks and Commitments (Details) (Commercial and residential water customers, GSWC)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Commercial and residential water customers \| GSWC
Commercial and residential water customers
Percentage of total revenues	90.00%	90.00%	90.00%

Construction Program (Details) (Capital projects, GSWC, USD $) In Millions, unless otherwise specified	Dec. 31, 2012
Capital projects \| GSWC
Construction program
Unconditional purchase obligations	$ 28.3