Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2012	Aug. 03, 2012
Document and Entity Information
Entity Registrant Name	AMERICAN STATES WATER CO
Entity Central Index Key	0001056903
Document Type	10-Q
Document Period End Date	Jun. 30, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		18,923,668
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2

CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,324,583	$ 1,302,589
Non utility property, at cost	8,466	7,747
Total	1,333,049	1,310,336
Less - Accumulated depreciation	(433,040)	(413,836)
Net property, plant and equipment	900,009	896,500
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	13,471	11,803
Total other property and investments	14,587	12,919
Current Assets
Cash and cash equivalents	25,915	1,315
Accounts receivable - customers, less allowance for doubtful accounts	22,212	20,399
Unbilled revenue	25,955	16,188
Receivable from the U.S. government, less allowance for doubtful accounts	10,091	7,584
Other accounts receivable, less allowance for doubtful accounts	7,640	12,181
Income taxes receivable	7,657	20,537
Materials and supplies, at average cost	4,958	3,070
Regulatory assets - current	31,814	36,362
Prepayments and other current assets	5,822	3,959
Costs and estimated earnings in excess of billings on uncompleted contracts	23,855	34,466
Deferred income taxes - current	9,935	9,540
Total current assets	175,854	165,601
Regulatory and Other Assets
Regulatory assets	143,867	143,595
Costs and estimated earnings in excess of billings on uncompleted contracts	1,477	598
Receivable from the U.S. government, less allowance for doubtful accounts	4,499	6,660
Deferred income taxes	11	15
Other	12,456	12,474
Total regulatory and other assets	162,310	163,342
Total Assets	1,252,760	1,238,362
Capitalization
Common shares, no par value	236,973	233,306
Earnings reinvested in the business	189,941	175,360
Total common shareholders' equity	426,914	408,666
Long-term debt	341,541	340,395
Total capitalization	768,455	749,061
Current Liabilities
Notes payable to banks		2,000
Long-term debt - current	177	291
Accounts payable	39,089	37,873
Income taxes payable	1,129	332
Accrued employee expenses	9,248	8,659
Accrued interest	3,921	3,938
Unrealized loss on purchased power contracts	5,176	7,611
Billings in excess of costs and estimated earnings on uncompleted contracts	25,887	26,973
Other	14,988	16,693
Total current liabilities	99,615	104,370
Other Credits
Advances for construction	73,797	75,353
Contributions in aid of construction - net	100,240	100,037
Deferred income taxes	130,873	128,963
Unamortized investment tax credits	1,929	1,972
Accrued pension and other postretirement benefits	70,811	68,353
Billings in excess of costs and estimated earnings on uncompleted contracts		3,272
Other	7,040	6,981
Total other credits	384,690	384,931
Commitments and Contingencies (Note 8)
Total Capitalization and Liabilities	1,252,760	1,238,362
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Total	1,324,583	1,302,589
Less - Accumulated depreciation	(429,300)	(410,644)
Net property, plant and equipment	895,283	891,945
Other Property and Investments
Total other property and investments	11,300	9,626
Current Assets
Cash and cash equivalents	6,799
Accounts receivable - customers, less allowance for doubtful accounts	22,212	20,399
Unbilled revenue	25,955	16,188
Inter-company receivable	1,137	785
Other accounts receivable, less allowance for doubtful accounts	6,479	7,755
Income taxes receivable from Parent	6,315	19,914
Materials and supplies, at average cost	2,105	1,926
Regulatory assets - current	31,814	36,362
Prepayments and other current assets	5,474	3,710
Deferred income taxes - current	8,898	8,497
Total current assets	117,188	115,536
Regulatory and Other Assets
Regulatory assets	143,867	143,595
Other accounts receivable	2,039	1,838
Other	10,605	10,843
Total regulatory and other assets	156,511	156,276
Total Assets	1,180,282	1,173,383
Capitalization
Common shares, no par value	229,734	228,936
Earnings reinvested in the business	164,361	155,870
Total common shareholders' equity	394,095	384,806
Long-term debt	341,541	340,395
Total capitalization	735,636	725,201
Current Liabilities
Long-term debt - current	177	291
Accounts payable	27,990	31,227
Accrued employee expenses	8,384	7,544
Accrued interest	3,921	3,938
Unrealized loss on purchased power contracts	5,176	7,611
Other	14,565	16,162
Total current liabilities	60,213	66,773
Other Credits
Advances for construction	73,797	75,353
Contributions in aid of construction - net	100,240	100,037
Deferred income taxes	130,725	128,815
Unamortized investment tax credits	1,929	1,972
Accrued pension and other postretirement benefits	70,811	68,353
Other	6,931	6,879
Total other credits	384,433	381,409
Commitments and Contingencies (Note 8)
Total Capitalization and Liabilities	$ 1,180,282	$ 1,173,383

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Accounts receivable - customers, allowance for doubtful accounts	$ 762	$ 715
Receivable from the U.S. government, allowance for doubtful accounts	0	0
Other accounts receivable, allowance for doubtful accounts	367	333
Receivable from the U.S. government, allowance for doubtful accounts	0	0
GOLDEN STATE WATER COMPANY
Accounts receivable - customers, allowance for doubtful accounts	762	715
Other accounts receivable, allowance for doubtful accounts	$ 290	$ 290

CONSOLIDATED STATEMENTS OF INCOME (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Operating Revenues
Water	$ 80,886	$ 80,151	$ 146,843	$ 144,477
Electric	8,373	7,710	19,186	18,434
Contracted services	25,052	21,968	54,930	41,225
Total operating revenues	114,311	109,829	220,959	204,136
Operating Expenses
Water purchased	13,831	12,924	23,383	21,585
Power purchased for pumping	2,019	2,165	3,575	3,701
Groundwater production assessment	3,982	3,886	7,305	6,512
Power purchased for resale	2,680	2,854	5,871	6,729
Supply cost balancing accounts	4,163	4,245	7,600	9,324
Other operation expenses	6,851	6,946	14,277	13,863
Administrative and general expenses	17,792	17,740	34,377	36,159
Depreciation and amortization	10,407	9,538	20,897	19,275
Maintenance	3,852	4,623	7,183	8,349
Property and other taxes	3,716	3,406	7,821	6,958
ASUS construction expenses	14,896	12,491	35,181	24,675
Net (gain) loss on sale of property	(3)	(128)	(3)	(128)
Total operating expenses	84,186	80,690	167,467	157,002
Operating Income	30,125	29,139	53,492	47,134
Other Income and Expenses
Interest expense	(5,720)	(6,869)	(11,790)	(12,613)
Interest income	495	161	710	298
Other	(13)	(289)	216	(209)
Total other income and expenses	(5,238)	(6,997)	(10,864)	(12,524)
Income from continuing operations before income tax expense	24,887	22,142	42,628	34,610
Income tax expense	9,809	9,414	17,435	14,927
Income from continuing operations	15,078	12,728	25,193	19,683
Income from discontinued operations, net of tax		3,234		3,868
Net Income	15,078	15,962	25,193	23,551
Basic Earnings Per Common Share
Income from continuing operations (in dollars per share)	$ 0.79	$ 0.68	$ 1.33	$ 1.05
Income from discontinued operations (in dollars per share)		$ 0.17		$ 0.20
Net Income (in dollars per share)	$ 0.79	$ 0.85	$ 1.33	$ 1.25
Fully Diluted Earnings Per Share
Income from continuing operations (in dollars per share)	$ 0.79	$ 0.68	$ 1.32	$ 1.05
Income from discontinued operations (in dollars per share)		$ 0.17		$ 0.20
Net Income (in dollars per share)	$ 0.79	$ 0.85	$ 1.32	$ 1.25
Weighted Average Number of Shares Outstanding (in shares)	18,882	18,668	18,857	18,658
Weighted Average Number of Diluted Shares (in shares)	18,945	18,738	18,988	18,797
Dividends Declared Per Common Share (in dollars per share)	$ 0.28	$ 0.28	$ 0.56	$ 0.54
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	80,886	80,151	146,843	144,477
Electric	8,373	7,710	19,186	18,434
Total operating revenues	89,259	87,861	166,029	162,911
Operating Expenses
Water purchased	13,831	12,924	23,383	21,585
Power purchased for pumping	2,019	2,165	3,575	3,701
Groundwater production assessment	3,982	3,886	7,305	6,512
Power purchased for resale	2,680	2,854	5,871	6,729
Supply cost balancing accounts	4,163	4,245	7,600	9,324
Other operation expenses	6,202	5,842	12,851	11,556
Administrative and general expenses	15,399	14,922	28,851	29,784
Depreciation and amortization	10,122	9,321	20,342	18,837
Maintenance	3,357	4,006	6,297	6,990
Property and other taxes	3,354	3,113	7,097	6,272
Net (gain) loss on sale of property		(128)		(128)
Total operating expenses	65,109	63,150	123,172	121,162
Operating Income	24,150	24,711	42,857	41,749
Other Income and Expenses
Interest expense	(5,680)	(6,685)	(11,689)	(12,298)
Interest income	469	155	679	290
Other	(14)	(477)	215	(399)
Total other income and expenses	(5,225)	(7,007)	(10,795)	(12,407)
Income from continuing operations before income tax expense	18,925	17,704	32,062	29,342
Income tax expense	7,567	7,699	13,322	12,935
Net Income	$ 11,358	$ 10,005	$ 18,740	$ 16,407

CONSOLIDATED STATEMENTS OF CASH FLOW (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Cash Flows From Operating Activities:
Net income	$ 25,193	$ 23,551
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sale of CCWC, net of taxes		(2,454)
Depreciation and amortization	20,897	19,275
Provision for doubtful accounts	959	577
(Gain) loss on sale of property	(3)	(128)
Deferred income taxes and investment tax credits	2,361	(216)
Stock-based compensation expense	1,170	969
Other - net	(257)	679
Changes in assets and liabilities:
Accounts receivable - customers	(2,738)	(6,318)
Unbilled revenue	(9,767)	(3,484)
Other accounts receivable	4,306	(1,159)
Receivable from the U.S. government	(346)	(10,718)
Materials and supplies	(1,888)	(326)
Prepayments and other current assets	(1,863)	1,030
Regulatory assets - supply cost balancing accounts	7,600	9,324
Costs and estimated earnings in excess of billings on uncompleted contracts	9,732	1,672
Other assets (including other regulatory assets)	(8,471)	(12,224)
Accounts payable	4,428	9,583
Income taxes receivable/payable	13,677	(2,202)
Billings in excess of costs and estimated earnings on uncompleted contracts	(4,358)	4,141
Accrued pension and other postretirement benefits	4,379	1,745
Other liabilities	(1,074)	(378)
Net cash provided	63,937	32,939
Cash Flows From Investing Activities:
Construction expenditures	(29,447)	(37,295)
Proceeds from the sale of CCWC		29,025
Other	4	(72)
Net cash used	(29,443)	(8,342)
Cash Flows From Financing Activities:
Proceeds from issuance of Common Shares and stock option exercises	2,748	953
Receipt of advances for and contributions in aid of construction	2,049	3,497
Refunds on advances for construction	(2,684)	(2,351)
Repayments of long-term debt	(234)	(22,279)
Proceeds from issuance of long-term debt, net of issuance costs	1,266	61,914
Net change in notes payable to banks	(2,000)	(48,900)
Dividends paid	(10,559)	(10,074)
Other - net	(480)	(292)
Net cash (used) provided	(9,894)	(17,532)
Net increase (decrease) in cash and cash equivalents	24,600	7,065
Cash and cash equivalents, beginning of period	1,315	4,197
Cash and cash equivalents of continuing operations	25,915	11,262
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	18,740	16,407
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	20,342	18,837
Provision for doubtful accounts	925	498
(Gain) loss on sale of property		(128)
Deferred income taxes and investment tax credits	2,351	(65)
Stock-based compensation expense	961	853
Other - net	(323)	704
Changes in assets and liabilities:
Accounts receivable - customers	(2,738)	(6,318)
Unbilled revenue	(9,767)	(3,484)
Other accounts receivable	1,075	673
Materials and supplies	(179)	(102)
Prepayments and other current assets	(1,764)	860
Regulatory assets - supply cost balancing accounts	7,600	9,324
Other assets (including other regulatory assets)	(8,383)	(12,127)
Accounts payable	(25)	10,316
Inter-company receivable/payable	(352)	(840)
Income taxes receivable/payable from/to Parent	13,599	(4,115)
Accrued pension and other postretirement benefits	4,379	1,745
Other liabilities	(722)	24
Net cash provided	45,719	33,062
Cash Flows From Investing Activities:
Construction expenditures	(28,728)	(36,715)
Proceeds from sale of property		144
Net cash used	(28,728)	(36,571)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	2,049	3,497
Refunds on advances for construction	(2,684)	(2,351)
Repayments of long-term debt	(234)	(22,279)
Proceeds from issuance of long-term debt, net of issuance costs	1,266	61,914
Net change in inter-company borrowings		(26,000)
Dividends paid	(10,200)	(10,000)
Other - net	(389)	(237)
Net cash (used) provided	(10,192)	4,544
Net increase (decrease) in cash and cash equivalents	6,799	1,035
Cash and cash equivalents, beginning of period		1,541
Cash and cash equivalents, end of period	6,799	2,576
Cash and cash equivalents of continuing operations	$ 6,799

Summary of Significant Accounting Policies:

6 Months Ended

Jun. 30, 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”)). 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 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 255,000 customers. GSWC also distributes electricity in several San Bernardino Mountain communities in California serving approximately 23,000 customers. The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses, including properties, rates, services, facilities and other matters, and transactions by GSWC with its affiliates. AWR’s assets and operating income are primarily those of GSWC.

ASUS performs water and wastewater services, including the operation, maintenance, renewal and replacement of water and/or wastewater systems on a contract basis. Through its wholly owned subsidiaries, ASUS operates and maintains the water and/or wastewater systems at various military bases pursuant to 50-year firm, fixed-price contracts, which are subject to periodic price redeterminations and modifications for changes in circumstances, and changes in laws and regulations. There is no direct regulatory oversight by the CPUC over AWR or the operation, rates or 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 of CCWC for the periods presented are reported in discontinued operations, net of transaction costs.

The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2011 condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by GAAP. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In the opinion of management, all adjustments, consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods, have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2011 filed with the SEC.

GSWC’s 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.

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. 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 $850,000 and $764,000 for the three months ended June 30, 2012 and 2011, respectively, and $1,634,000 and $1,464,000 for the six months ended June 30, 2012 and 2011, 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, ASUS and its 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 whether the subsidiary is reimbursed by the U.S. government for these assessments under its 50-year contracts with the U.S. government. The non-income tax assessments are accounted for on a gross basis and totaled $186,000 and $171,000 during the three months ended June 30, 2012 and 2011, respectively, and $341,000 and $365,000 for the six months ended June 30, 2012 and 2011, respectively.

Recently Adopted Accounting Pronouncements: In June 2011, the Financial Accounting Standards Board (“FASB”) issued 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. In December 2011, the FASB issued Accounting Standards Update No. 2011-12, Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05 (“ASU 2011-12”), which deferred the requirement to present on the face of the financial statements reclassification adjustments for items that are reclassified from other comprehensive income to net income while the FASB further deliberates this aspect of the proposal. The adoption of the new guidance did not have any impact on Registrant’s consolidated financial statements.

In September 2011, the FASB issued 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 guidance also includes examples of events and circumstances that an entity should consider in evaluating whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. ASU 2011-08 is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. The adoption of the new guidance did not have any impact on Registrant’s consolidated financial statements.

In December 2011, the FASB issued 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 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 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:

6 Months Ended

Jun. 30, 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 June 30, 2012, Registrant had approximately $81.2 million of regulatory assets, net of regulatory liabilities not accruing carrying costs. Of this amount, $53.0 million relates to the underfunded positions of the pension and other post-retirement obligations, $16.1 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 $5.2 million relates to a memorandum account authorized by the CPUC to track unrealized gains and losses on GSWC’s purchase power contract 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:

(dollars in thousands)	June 30, 2012			December 31, 2011
GSWC
Electric supply cost balancing account	$	6,472		$	8,347
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	38,273			39,112
Base Revenue Requirement Adjustment Mechanism	5,410			4,053
Costs deferred for future recovery on Aerojet case	16,673			17,173
Pensions and other post-retirement obligations	56,142			56,960
Derivative unrealized loss (Note 4)	5,176			7,611
Flow-through taxes, net (Note 6)	16,147			17,032
Electric transmission line abandonment costs	2,315			2,428
Asset retirement obligations	2,890			2,793
Low income rate assistance balancing accounts	7,728			6,194
General rate case memorandum accounts	9,290			12,922
Santa Maria adjudication memorandum accounts	3,645			3,662
Bay Point balancing accounts	5,475			5,752
Other regulatory assets, net	9,878			8,409
Various refunds to customers	(9,833		)	(12,491		)
Total	$	175,681		$	179,957

Regulatory matters are discussed in detail in the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2011 filed with the SEC. The discussion below focuses on significant matters and changes since December 31, 2011.

Alternative-Revenue Programs:

GSWC records the difference between what it bills its water customers and that which is authorized by the CPUC using the Water Revenue Adjustment Mechanism (“WRAM”). GSWC also records the difference between adopted and actual expense levels for purchased water, purchased power and pump taxes, as established by the CPUC, using the Modified Cost Balancing Account (“MCBA”) accounts. GSWC has implemented surcharges to recover its WRAM balances, net of the MCBA. For the three months ended June 30, 2012 and 2011, surcharges of $4.2 million and $4.0 million, respectively, were billed to customers to decrease previously incurred under-collections in the WRAM, net of MCBA accounts, and approximately $7.6 million and $5.6 million, for the six months ended June 30, 2012 and 2011, respectively. As of June 30, 2012, GSWC has a net aggregated regulatory asset of $38.3 million which is comprised of a $61.1 million under-collection in the WRAM accounts and $22.8 million over-collection in the MCBA accounts.

Based on CPUC guidelines, recovery periods relating to GSWC’s WRAM/MCBA balances range between 12 and 36 months, with the majority being 24 months. 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-collection balances that are up to 15% of adopted annual revenues at 18 months or less. For under-collection 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 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. 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.

In June 2012, the CPUC approved surcharges for recovery of the 2011 Base Revenue Requirement Adjustment Mechanism (“BRRAM”) balance. The CPUC approved a 36-month surcharge, with the amounts collected through December 2013 to be applied to the 2011 BRRAM under-collection. 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 is currently in BVES’ rates for allocated general office costs. As authorized by the CPUC, the $1.6 million was included in the BRRAM for recovery through the surcharge; however, these costs are not considered an alternative revenue program.

Other Regulatory Matters:

Cost of Capital Proceeding for Water Regions

In July 2012, the CPUC issued a final decision on GSWC’s cost of capital proceeding filed in May 2011. The decision approves the settlement agreement entered into between GSWC, along with three other California water utilities, and the Division of Ratepayer Advocates (“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 will be implemented into water rates retroactive to January 1, 2012. Among other things, the final decision requires GSWC to refund to customers approximately $408,000, representing the settled amount included in the interest rate balancing account. GSWC had estimated $789,000 would be refunded to customers, which had been recorded in the interest rate balancing account. As a result of the CPUC’s decision, GSWC recorded a reduction in interest expense of $381,000 in the second quarter of 2012 and discontinued the interest rate balancing account. GSWC will refund the $408,000 to customers through a one-time surcredit.

La Serena Plant Improvement Project:

In January 2008, the CPUC approved Region I’s general rate case effective for years 2008, 2009 and 2010. The rates authorized by the CPUC in the decision included the costs of the La Serena plant improvement project as part of the utility rate base. Subsequent to the issued decision, the CPUC’s Division of Ratepayer Advocates (“DRA”) requested a rehearing on whether these costs were reasonable. The CPUC granted a limited rehearing, which was consolidated into GSWC’s Region II, Region III, and general office rate case, in order to consider whether it is reasonable to include in Region I’s rate base approximately $3.5 million of costs incurred in connection with the La Serena plant improvement project. In November 2010, as part of GSWC’s Region II, Region III and general office rate case decision, the CPUC disallowed a portion of the La Serena plant improvement costs from utility customer rates. The CPUC found that the disallowed portion of the costs were attributable to providing service to new development and should have been recovered from the customers in the new development. As a result of the CPUC’s decision, in 2010 GSWC recorded a charge of $2.2 million, which included the disallowance of certain capital costs for the La Serena plant improvement project and the related revenues earned on those capital costs that will be refunded to customers.

In December 2010, DRA filed a motion for rehearing on this matter, contending that the CPUC erred in assigning a portion of the La Serena plant improvement costs to GSWC utility customers and requested that all of the capital costs related to the La Serena plant improvement project be disallowed. In July 2011, the CPUC granted DRA’s request for rehearing. The rehearing will also address deferred rate case costs and the methodology for allocation of general office costs to GSWC’s affiliate, ASUS. Hearings on these matters are expected in the third or fourth quarter of 2012. In addition to granting a rehearing, the CPUC also directed the Division of Water and Audits to undertake an audit of the La Serena project costs and to provide a confidential report to the CPUC with recommendations on whether an investigation should be conducted to determine whether any laws were broken related to the La Serena project. At this time, management cannot predict the outcome of the rehearing, DWA’s recommendations, or determine the estimated loss or range of loss, if any.

Changes in 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 100% bonus depreciation for qualifying property placed in service between September 9, 2010 and December 31, 2011.

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 in 2012.

Renewables Portfolio Standard

GSWC’s BVES division has been regularly filing compliance reports with the CPUC regarding its purchases of energy from renewable energy resources (“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 modified, 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’ first RPS report under the new law was submitted to the CPUC on March 1, 2012 and it 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 June 30, 2012.

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 renewable energy credits (“RECs”) to GSWC. In November 2011, GSWC filed for approval with the CPUC for the purchase of these RECs. In July 2012, the CPUC approved the purchase of these RECs, which BVES intends to apply towards either its pre-2011 renewable energy requirements or its 2011-2013 requirements. The REC’s will be purchased for approximately $325,000 during the third quarter of 2012 and will be recorded as a cost of purchased power and included in the electric supply cost balancing account.

In June 2011, GSWC’s BVES filed an application with the CPUC to recover $1.2 million in legal and outside service costs incurred during the period September 1, 2007 through March 31, 2011 in connection with seeking 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.

CPUC Subpoena

On June 27, 2011 GSWC executed a settlement agreement with the Division of Water and Audits (“DWA”) to resolve an investigation of certain work orders and charges paid to a specific contractor used previously by GSWC for numerous construction projects over a period of 14 years. On December 15, 2011, the CPUC approved the settlement agreement. The settlement 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. As a result of the settlement, management does not expect future increases in the reserve related to this specific contractor. Refunds totaling $1.0 million and $1.2 million were made to customers during the three and six months ended June 30, 2012, respectively.

Finally, as part of the settlement agreement, 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 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.

Earnings per Share/Capital Stock:

6 Months Ended

Jun. 30, 2012

Earnings per Share/Capital Stock:

Earnings per Share/Capital Stock:

Note 3 — Earnings per Share/Capital Stock:

In accordance with the accounting guidance for participating securities and earnings per share (“EPS”), AWR 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 Stock Incentive Plan and 2008 Stock Incentive Plan (the “2000 and 2008 Employee Plans”) and the 2003 Non-Employee Directors Plan (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 AWR’s net income and weighted average Common Shares outstanding for calculating basic net income per share:

Basic			For The Three Months Ended June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)			2012		2011		2012		2011
Net income from continuing operations			$	15,078	$	12,728	$	25,193	$	19,683
Net income from discontinued operations			—		3,234		—		3,868
Total net income			15,078		15,962		25,193		23,551
Less: (a)		Distributed earnings to common shareholders	5,287		5,227		10,560		10,075
		Distributed earnings to participating securities	38		36		68		64
Undistributed earnings			9,753		10,699		14,565		13,412

(b)	Undistributed earnings allocated to common shareholders		9,683		10,625		14,472		13,327
	Undistributed earnings allocated to participating securities		70		74		93		85

Total income available to common shareholders, basic (a)+(b)			$	14,970	$	15,852	$	25,032	$	23,402

Weighted average Common Shares outstanding, basic			18,882		18,668		18,857		18,658

Basic earnings per Common Share:
Income from continuing operations			$	0.79	$	0.68	$	1.33	$	1.05
Income from discontinued operations			—		0.17		—		0.20
Net Income			$	0.79	$	0.85	$	1.33	$	1.25

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 granted under Registrant’s 2000 and 2008 Employee Plans, and the 2003 Directors Plan, and net income. At June 30, 2012 and 2011, there were 519,273 and 708,345 options outstanding, respectively, under these Plans. At June 30, 2012 and 2011, there were also 147,109 and 135,611 restricted stock units outstanding, respectively.

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

Diluted	For The Three Months Ended June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2012		2011		2012		2011
Common shareholders earnings, basic	$	14,970	$	15,852	$	25,032	$	23,402
Undistributed earnings for dilutive stock options	—		74		93		85
Total common shareholders earnings, diluted	$	14,970	$	15,926	$	25,125	$	23,487

Weighted average common shares outstanding, basic	18,882		18,668		18,857		18,658
Stock-based compensation (1)	63		70		131		139
Weighted average common shares outstanding, diluted	18,945		18,738		18,988		18,797

Diluted earnings per Common Share:
Income from continuing operations	$	0.79	$	0.68	$	1.32	$	1.05
Income from discontinued operations	—		0.17		—		0.20
Net Income	$	0.79	$	0.85	$	1.32	$	1.25

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 410,760 and 465,824 stock options at June 30, 2012 and 2011, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 147,109 and 135,611 restricted stock units at June 30, 2012 and 2011, respectively, were included in the calculation of diluted EPS for the six months ended June 30, 2012 and 2011.

Stock options of 108,013 and 241,921 were outstanding at June 30, 2012 and 2011, respectively, but not included in the computation of diluted EPS because the related option exercise price was greater than the average market price of AWR’s Common Shares for the six months ended June 30, 2012 and 2011. Stock options of 500 and 600 were outstanding at June 30, 2012 and 2011, respectively, but not included in the computation of diluted EPS because they were anti-dilutive.

During the six months ended June 30, 2012 and 2011, AWR issued 131,581 and 49,456 Common Shares, for approximately $2,748,000 and $953,000, respectively, under AWR’s Common Share Purchase and Dividend Reinvestment Plan, the 401(k) Plan, the 2000 and 2008 Employee Plans, and the 2003 Directors Plan. In addition, Registrant purchased 408,962 and 159,383 Common Shares on the open market during the six months ended June 30, 2012 and 2011, respectively, under Registrant’s 401(k) Plan and the Common Share Purchase and Dividend Reinvestment Plan. The Common Shares purchased by Registrant were used to satisfy the requirements of these plans.

During the three months ended June 30, 2012 and 2011, AWR paid quarterly dividends of approximately $5.3 million, or $0.28 per share, and $5.2 million, or $0.28 per share, respectively. During the six months ended June 30, 2012 and 2011, AWR paid quarterly dividends to shareholders of approximately $10.6 million, or $0.56 per share, and $10.1 million, or $0.54 per share.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Derivative Instruments:

6 Months Ended

Jun. 30, 2012

Derivative Instruments:

Derivative Instruments:

Note 4 — Derivative Instruments:

GSWC purchases certain power at a fixed cost depending on the amount of power and the period during which the power is purchased under a purchased power 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 tracks the changes in fair value of the derivative throughout the term of the contract, having no impact on GSWC’s earnings. Upon expiration of the purchased power contract, the balance in this regulatory memorandum account will be zero.

As of June 30, 2012 there was a $5.2 million cumulative unrealized loss which has been included in the memorandum account.

On January 12, 2012, GSWC executed a new purchased power master agreement. The agreement is subject to CPUC approval. If approved, GSWC will be able to purchase 12 megawatts (“MWs”) of base load energy at a fixed price to be negotiated upon CPUC approval of the agreement. GSWC plans to file for approval of the agreement with the CPUC in 2012. GSWC also intends to request CPUC approval of a regulatory asset and liability memorandum account for the new contract to offset the entries required by the accounting guidance on derivatives.

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).

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 the derivative for the three and six months ended June 30, 2012 and 2011.

	For the Three Months Ended June 30,						For the Six Months Ended June 30,
(dollars in thousands)	2012			2011			2012			2011
Balance, at beginning of the period	$	(7,506	)	$	(6,874	)	$	(7,611	)	$	(6,850	)
Unrealized gain (loss) on purchased power contracts	2,330			(601		)	2,435			(625		)
Balance, at end of the period	$	(5,176	)	$	(7,475	)	$	(5,176	)	$	(7,475	)

- 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.

+ References

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+ Details

Fair Value of Financial Instruments:

6 Months Ended

Jun. 30, 2012

Fair Value of Financial Instruments:

Fair Value of Financial Instruments:

Note 5 — 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 held by GSWC. Rates available to GSWC at June 30, 2012 and December 31, 2011 for debt with similar terms and remaining maturities were used to estimate fair value for long-term debt. The interest rates used for the June 30, 2012 valuation increased as compared to December, 31, 2011, reducing the fair value of long-term debt as of June 30, 2012. Changes in the assumptions will produce differing results.

	June 30, 2012				December 31, 2011
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC	$	341,718	$	421,093	$	340,686	$	437,275

As previously discussed in Note 4, 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. The following tables set forth by level, within the fair value hierarchy, GSWC’s long-term debt measured at fair value as of June 30, 2012:

(dollars in thousands)	Level 1		Level 2		Level 3	Total
Long-term debt—GSWC	$	262,742	$	158,351	—	$	421,093

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 3, 10, 14, 15

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+ Details

Income Taxes:

6 Months Ended

Jun. 30, 2012

Income Taxes:

Income Taxes:

Note 6 — Income Taxes:

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).

Changes in Tax Law

The Tax Relief Acts extended bonus depreciation for qualifying property through 2012. As a result, Registrant’s current tax expense for 2011 and 2012 reflects benefits from the Tax Relief Acts. Although these law changes reduce AWR’s current taxes payable, they do not reduce its total income tax expense or ETR.

- 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.

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-Name Accounting Standards Codification

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-SubTopic 10

-Section 50

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-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

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

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+ Details

Employee Benefit Plans:

6 Months Ended

Jun. 30, 2012

Employee Benefit Plans:

Employee Benefit Plans:

Note 7 — Employee Benefit Plans:

The components of net periodic benefit costs, before allocation to the overhead pool, for Registrant’s pension plan, postretirement plan, and Supplemental Executive Retirement Plan (“SERP”) for the three and six months ended June 30, 2012 and 2011 are as follows:

	For The Three Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2012			2011			2012			2011			2012		2011
Components of Net Periodic Benefits Cost:
Service cost	$	1,618		$	1,429		$	112		$	107		$	183	$	150
Interest cost	1,653			1,639			136			153			122		116
Expected return on plan assets	(1,635		)	(1,588		)	(90		)	(74		)	—		—
Amortization of transition	—			—			105			105			—		—
Amortization of prior service cost (benefit)	29			30			(50		)	(50		)	40		40
Amortization of actuarial loss	740			322			—			—			77		34
Net periodic pension cost under accounting standards	2,405			1,832			213			241			422		340
Regulatory adjustment — deferred (1)	(632		)	(161		)	—			—			—		—
Total expense recognized, before allocation to overhead pool	$	1,773		$	1,671		$	213		$	241		$	422	$	340

	For The Six Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2012			2011			2012			2011			2012		2011
Components of Net Periodic Benefits Cost:
Service cost	$	3,337		$	2,812		$	224		$	214		$	366	$	300
Interest cost	3,329			3,262			272			306			244		232
Expected return on plan assets	(3,271		)	(3,174		)	(180		)	(147		)	—		—
Amortization of transition	—			—			210			210			—		—
Amortization of prior service cost (benefit)	59			59			(100		)	(100		)	80		81
Amortization of actuarial loss	1,518			621			—			—			154		67
Net periodic pension cost under accounting standards	4,972			3,580			426			483			844		680
Regulatory adjustment — deferred (1)	(1,198		)	(253		)	—			—			—		—
Total expense recognized, before allocation to overhead pool	$	3,774		$	3,327		$	426		$	483		$	844	$	680

(1) Regulatory Adjustment - In November 2010, the CPUC authorized GSWC to establish a two-way balancing account, effective January 1, 2010, for all of 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. As of June 30, 2012, GSWC has included a $3.1 million under-collection in the two-way pension balancing account recorded as a regulatory asset (Note 2).

Registrant expects to contribute approximately $6.1 million and $500,000 to the pension and postretirement medical plans in 2012, respectively. A contribution of $1.8 million was made to the pension plan during the three and six months ended June 30, 2012.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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

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-Name Statement of Financial Accounting Standard (FAS)

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+ Details

Contingencies:

6 Months Ended

Jun. 30, 2012

Contingencies:

Contingencies:

Note 8 — 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 responsible for the contamination of two of GSWC’s wells and those of the other affected water purveyors. In response to the filing of the lawsuit, the Potentially Responsible Party (“PRP”) defendants filed motions to dismiss the suit or strike certain portions of the suit. The judge issued a ruling on April 1, 2003 granting in part and denying in part the PRP’s motions. A key ruling of the court was that the water purveyors, including GSWC, by virtue of their ownership of wells contaminated with hazardous chemicals are themselves PRPs under the Comprehensive Environmental Response, Compensation, and Liability Act (“CERCLA”). GSWC has amended its suit to claim certain affirmative defenses as an “innocent” party under CERCLA. GSWC is presently unable to estimate a range of loss, if any, in the event that GSWC is deemed to be a PRP, or on GSWC’s ability to fully recover from the PRPs, past and future costs associated with the treatment of these wells. On August 29, 2003, the US Environmental Protection Agency (“EPA”) issued Unilateral Administrative Orders (“UAO”) against 41 parties deemed responsible for polluting the groundwater in portions of the San Gabriel Valley from which those impacted GSWC wells draw water. GSWC was not named as a party to the UAO. The UAO requires these parties to remediate the contamination.

On October 12, 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. EPA has also conducted settlement discussions with several PRPs regarding the UAO. The Water Entities and EPA have worked closely to coordinate their settlement discussions under the auspices of the special master in order to arrive at a complete resolution of all issues affecting the lawsuit and the UAO. Settlements have been reached with a majority of the PRPs.

On March 28, 2011, the Court lifted the stay and the matter has proceeded in litigation. The EPA filed a separate complaint against the remaining PRPs and this matter was consolidated with those filed by the Water Entities. Since October 17, 2011 several 30-day stays were granted to continue settlement discussions. During these 30-day stays, EPA and the Water Entities have successfully reached settlements with most of the remaining PRPs. On January 15, 2012, the stay was lifted and the case entered the discovery phase as settlement negotiations with the remaining few PRPs continued. Registrant believes it will reach settlements with all the PRPs. However, Registrant is presently unable to predict the ultimate outcome of this matter.

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. On January 5, 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. On June 27, 2012, Claremont notified GSWC of its intent to appraise the value of GSWC’s water system serving Claremont. GSWC serves approximately 11,000 customers in Claremont.

The Town of Apple Valley (the “Town”) had abandoned its activities related to a potential condemnation of GSWC’s water system serving the Town in 2007. However, in January 2011, the Town Council directed staff to update the previously prepared financial feasibility study for the acquisition of GSWC’s water systems. The Town also created a Blue Ribbon Water Commission (“BRWC”) to provide recommendations on the items pending before the CPUC associated with the water companies (including GSWC) serving the Town. The BRWC recommended against acquisition at this time based on current economic conditions. The Town has not yet made a decision based on the recommendation. GSWC’s Apple Valley water systems serve approximately 2,900 customers.

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 on April 26, 2011. In May 2011, Ojai FLOW submitted a petition with over 1,800 signatures to the Casitas Municipal Water District supporting the recommended acquisition of GSWC’s Ojai water system. On July 25, 2012, the Casitas Municipal Water District 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. GSWC serves approximately 3,000 customers in Ojai.

Except for the City of Claremont, Town of Apple Valley 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 Santa Maria Valley Conservation District. 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. In the unlikely case that 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.

On February 11, 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. On March 20, 2008, the non-stipulating parties filed notices of appeal. In August 2010, the appellants filed their opening briefs. Registrant is unable to predict the outcome of the appeal.

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. Recent site assessments have been conducted which showed that there was more gasoline at higher concentrations spread over a larger area than previously measured. Remediation is estimated to take two more years, followed by at least one year of monitoring and reporting. As of June 30, 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 June 30, 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.

- Definition

The entire disclosure for commitments and contingencies.

+ References

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

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 14

-Paragraph 3

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-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

Discontinued Operations:

6 Months Ended

Jun. 30, 2012

Discontinued Operations:

Discontinued Operations:

Note 9 — 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 used primarily 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 three and six months ended June 30, 2011 are as follows:

(dollars in thousands)	Three Months Ended June 30, 2011			Six Months Ended June 30, 2011
Operating revenues	$	1,571		$	3,492
Operating expenses	(131		)	660
Operating income	1,702			2,832
Interest expense, net	(59		)	(142		)
Income before income taxes	1,643			2,690
Income tax expense	670			1,078
Income from the operations, net of tax	973			1,612

Gain on sale of business, net of tax	2,454			2,454
Transaction costs, net of tax	(193		)	(198		)
Net gain on sale	2,261			2,256

Income from discontinued operations (1)	$	3,234		$	3,868

(1) Corporate overhead costs allocated to CCWC have been excluded from discontinued operations and have been included in other operating expenses and administrative and general expenses as part of continuing operations as they continue to be incurred, primarily at GSWC.

- 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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+ Details

Business Segments

6 Months Ended

Jun. 30, 2012

Business Segments

Business Segments

Note 10 — Business Segments

AWR has three reportable segments, water, electric and contracted services, whereas GSWC has two segments, water and electric. Within the segments, AWR has two continuing principal business units: water and electric service utility operations conducted through GSWC, and one contracted services unit conducted through ASUS and its subsidiaries. All activities of GSWC are geographically located within California. The operating activities of CCWC have been included in discontinued operations as described in Note 9. All activities of CCWC were located in the state of Arizona. GSWC is, and CCWC was, a rate-regulated utility. AWR has no material assets other than its investments in its subsidiaries on a stand-alone basis.

Activities of ASUS and its subsidiaries are conducted in California, Maryland, southeast 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 operation 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. Certain assets, revenues and expenses have been allocated in the amounts set forth. The identifiable assets 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 Three Months Ended June 30, 2012
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	80,886	$	8,373	$	25,052	$	—			$	114,311
Operating income (loss)	22,666		1,484		5,989		(14		)		30,125
Interest expense, net	4,815		396		40		(26		)		5,225
Identifiable assets	855,742		39,541		4,726		—				900,009
Depreciation and amortization expense	9,525		597		285		—				10,407
Capital additions	13,544		705		231		—				14,480

	As Of And For The Three Months Ended June 30, 2011
	GSWC				CCWC			ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Water			Contracts		Parent			AWR
Operating revenues	$	80,151	$	7,710	$	—		$	21,968	$	—		$	109,829
Operating income (loss) (1)	23,470		1,241		(106		)	4,537		(3		)	29,139
Interest expense, net	6,091		439		—			141		37			6,708
Identifiable assets	841,318		37,939		—			3,736		—			882,993
Depreciation and amortization expense	8,874		447		—			217		—			9,538
Income from discontinued operations, net of tax (2)	—		—		973			—		2,261			3,234
Capital additions	18,873		1,020		—			102		—			19,995

	As Of And For The Six Months Ended June 30, 2012
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	146,843	$	19,186	$	54,930	$	—			$	220,959
Operating income (loss)	37,517		5,340		10,730		(95		)		53,492
Interest expense, net	10,221		789		94		(24		)		11,080
Identifiable assets	855,742		39,541		4,726		—				900,009
Depreciation and amortization expense	19,122		1,220		555		—				20,897
Capital additions	27,484		1,244		719		—				29,447

	As Of And For The Six Months Ended June 30, 2011
	GSWC				CCWC			ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Water			Contracts		Parent			AWR
Operating revenues	$	144,477	$	18,434	$	—		$	41,225	$	—		$	204,136
Operating income (loss) (1)	38,568		3,181		(356		)	5,795		(54		)	47,134
Interest expense, net	11,192		816		—			225		82			12,315
Identifiable assets	841,318		37,939		—			3,736		—			882,993
Depreciation and amortization expense	17,830		1,007		—			438		—			19,275
Income from discontinued operations, net of tax (2)	—		—		1,612			—		2,256			3,868
Capital additions	35,086		1,629		—			580		—			37,295

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

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

- 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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+ Details

Summary of Significant Accounting Policies: (Policies)

6 Months Ended

Jun. 30, 2012

Summary of Significant Accounting Policies:

Nature of Operations and Basis of Presentation

GSWC's Related Party Transactions:

Sales and Use Taxes:

Recently Issued Accounting Pronouncements:

Regulatory Matters: (Tables)

6 Months Ended

Jun. 30, 2012

Regulatory Matters:

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

(dollars in thousands)	June 30, 2012			December 31, 2011
GSWC
Electric supply cost balancing account	$	6,472		$	8,347
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	38,273			39,112
Base Revenue Requirement Adjustment Mechanism	5,410			4,053
Costs deferred for future recovery on Aerojet case	16,673			17,173
Pensions and other post-retirement obligations	56,142			56,960
Derivative unrealized loss (Note 4)	5,176			7,611
Flow-through taxes, net (Note 6)	16,147			17,032
Electric transmission line abandonment costs	2,315			2,428
Asset retirement obligations	2,890			2,793
Low income rate assistance balancing accounts	7,728			6,194
General rate case memorandum accounts	9,290			12,922
Santa Maria adjudication memorandum accounts	3,645			3,662
Bay Point balancing accounts	5,475			5,752
Other regulatory assets, net	9,878			8,409
Various refunds to customers	(9,833		)	(12,491		)
Total	$	175,681		$	179,957

Earnings per Share/Capital Stock: (Tables)

6 Months Ended

Jun. 30, 2012

Earnings per Share/Capital Stock:

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

Basic			For The Three Months Ended June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)			2012		2011		2012		2011
Net income from continuing operations			$	15,078	$	12,728	$	25,193	$	19,683
Net income from discontinued operations			—		3,234		—		3,868
Total net income			15,078		15,962		25,193		23,551
Less: (a)		Distributed earnings to common shareholders	5,287		5,227		10,560		10,075
		Distributed earnings to participating securities	38		36		68		64
Undistributed earnings			9,753		10,699		14,565		13,412

(b)	Undistributed earnings allocated to common shareholders		9,683		10,625		14,472		13,327
	Undistributed earnings allocated to participating securities		70		74		93		85

Total income available to common shareholders, basic (a)+(b)			$	14,970	$	15,852	$	25,032	$	23,402

Weighted average Common Shares outstanding, basic			18,882		18,668		18,857		18,658

Basic earnings per Common Share:
Income from continuing operations			$	0.79	$	0.68	$	1.33	$	1.05
Income from discontinued operations			—		0.17		—		0.20
Net Income			$	0.79	$	0.85	$	1.33	$	1.25

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

Diluted	For The Three Months Ended June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2012		2011		2012		2011
Common shareholders earnings, basic	$	14,970	$	15,852	$	25,032	$	23,402
Undistributed earnings for dilutive stock options	—		74		93		85
Total common shareholders earnings, diluted	$	14,970	$	15,926	$	25,125	$	23,487

Weighted average common shares outstanding, basic	18,882		18,668		18,857		18,658
Stock-based compensation (1)	63		70		131		139
Weighted average common shares outstanding, diluted	18,945		18,738		18,988		18,797

Diluted earnings per Common Share:
Income from continuing operations	$	0.79	$	0.68	$	1.32	$	1.05
Income from discontinued operations	—		0.17		—		0.20
Net Income	$	0.79	$	0.85	$	1.32	$	1.25

- 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

Derivative Instruments: (Tables) (GSWC)

6 Months Ended

Jun. 30, 2012

GSWC

Derivative instruments

Schedule of changes in the fair value of the derivative

	For the Three Months Ended June 30,						For the Six Months Ended June 30,
(dollars in thousands)	2012			2011			2012			2011
Balance, at beginning of the period	$	(7,506	)	$	(6,874	)	$	(7,611	)	$	(6,850	)
Unrealized gain (loss) on purchased power contracts	2,330			(601		)	2,435			(625		)
Balance, at end of the period	$	(5,176	)	$	(7,475	)	$	(5,176	)	$	(7,475	)

- 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

Fair Value of Financial Instruments: (Tables) (GSWC)

6 Months Ended

Jun. 30, 2012

GSWC

Fair value of financial instruments

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

	June 30, 2012				December 31, 2011
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC	$	341,718	$	421,093	$	340,686	$	437,275

Schedule of long-term debt measured at fair value

(dollars in thousands)	Level 1		Level 2		Level 3	Total
Long-term debt—GSWC	$	262,742	$	158,351	—	$	421,093

- 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

Employee Benefit Plans: (Tables)

6 Months Ended

Jun. 30, 2012

Employee Benefit Plans:

Schedule of components of net periodic benefit costs, before allocation to the overhead pool, for Registrant's pension plan, postretirement plan, and SERP

	For The Three Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2012			2011			2012			2011			2012		2011
Components of Net Periodic Benefits Cost:
Service cost	$	1,618		$	1,429		$	112		$	107		$	183	$	150
Interest cost	1,653			1,639			136			153			122		116
Expected return on plan assets	(1,635		)	(1,588		)	(90		)	(74		)	—		—
Amortization of transition	—			—			105			105			—		—
Amortization of prior service cost (benefit)	29			30			(50		)	(50		)	40		40
Amortization of actuarial loss	740			322			—			—			77		34
Net periodic pension cost under accounting standards	2,405			1,832			213			241			422		340
Regulatory adjustment — deferred (1)	(632		)	(161		)	—			—			—		—
Total expense recognized, before allocation to overhead pool	$	1,773		$	1,671		$	213		$	241		$	422	$	340

	For The Six Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2012			2011			2012			2011			2012		2011
Components of Net Periodic Benefits Cost:
Service cost	$	3,337		$	2,812		$	224		$	214		$	366	$	300
Interest cost	3,329			3,262			272			306			244		232
Expected return on plan assets	(3,271		)	(3,174		)	(180		)	(147		)	—		—
Amortization of transition	—			—			210			210			—		—
Amortization of prior service cost (benefit)	59			59			(100		)	(100		)	80		81
Amortization of actuarial loss	1,518			621			—			—			154		67
Net periodic pension cost under accounting standards	4,972			3,580			426			483			844		680
Regulatory adjustment — deferred (1)	(1,198		)	(253		)	—			—			—		—
Total expense recognized, before allocation to overhead pool	$	3,774		$	3,327		$	426		$	483		$	844	$	680

Discontinued Operations (Tables)

6 Months Ended

Jun. 30, 2012

Discontinued Operations:

Summary of discontinued operations presented in the consolidated statements of income

(dollars in thousands)	Three Months Ended June 30, 2011			Six Months Ended June 30, 2011
Operating revenues	$	1,571		$	3,492
Operating expenses	(131		)	660
Operating income	1,702			2,832
Interest expense, net	(59		)	(142		)
Income before income taxes	1,643			2,690
Income tax expense	670			1,078
Income from the operations, net of tax	973			1,612

Gain on sale of business, net of tax	2,454			2,454
Transaction costs, net of tax	(193		)	(198		)
Net gain on sale	2,261			2,256

Income from discontinued operations (1)	$	3,234		$	3,868

- 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

Business Segments (Tables)

6 Months Ended

Jun. 30, 2012

Business Segments

Schedule of reporting segments information

	As Of And For The Three Months Ended June 30, 2012
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	80,886	$	8,373	$	25,052	$	—			$	114,311
Operating income (loss)	22,666		1,484		5,989		(14		)		30,125
Interest expense, net	4,815		396		40		(26		)		5,225
Identifiable assets	855,742		39,541		4,726		—				900,009
Depreciation and amortization expense	9,525		597		285		—				10,407
Capital additions	13,544		705		231		—				14,480

	As Of And For The Three Months Ended June 30, 2011
	GSWC				CCWC			ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Water			Contracts		Parent			AWR
Operating revenues	$	80,151	$	7,710	$	—		$	21,968	$	—		$	109,829
Operating income (loss) (1)	23,470		1,241		(106		)	4,537		(3		)	29,139
Interest expense, net	6,091		439		—			141		37			6,708
Identifiable assets	841,318		37,939		—			3,736		—			882,993
Depreciation and amortization expense	8,874		447		—			217		—			9,538
Income from discontinued operations, net of tax (2)	—		—		973			—		2,261			3,234
Capital additions	18,873		1,020		—			102		—			19,995

	As Of And For The Six Months Ended June 30, 2012
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	146,843	$	19,186	$	54,930	$	—			$	220,959
Operating income (loss)	37,517		5,340		10,730		(95		)		53,492
Interest expense, net	10,221		789		94		(24		)		11,080
Identifiable assets	855,742		39,541		4,726		—				900,009
Depreciation and amortization expense	19,122		1,220		555		—				20,897
Capital additions	27,484		1,244		719		—				29,447

	As Of And For The Six Months Ended June 30, 2011
	GSWC				CCWC			ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Water			Contracts		Parent			AWR
Operating revenues	$	144,477	$	18,434	$	—		$	41,225	$	—		$	204,136
Operating income (loss) (1)	38,568		3,181		(356		)	5,795		(54		)	47,134
Interest expense, net	11,192		816		—			225		82			12,315
Identifiable assets	841,318		37,939		—			3,736		—			882,993
Depreciation and amortization expense	17,830		1,007		—			438		—			19,275
Income from discontinued operations, net of tax (2)	—		—		1,612			—		2,256			3,868
Capital additions	35,086		1,629		—			580		—			37,295

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

(2) 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.

+ References+ Details

Summary of Significant Accounting Policies: (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012 registrant	Jun. 30, 2011
Basis of Presentation:
Number of registrants filing combined report			2
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	$ 3,716,000	$ 3,406,000	$ 7,821,000	$ 6,958,000
GSWC
Sales and Use Taxes:
Franchise fees billed to customers and recorded as operating revenue	850,000	764,000	1,634,000	1,464,000
Non-income tax assessments accounted on a gross basis	3,354,000	3,113,000	7,097,000	6,272,000
GSWC \| Purchase, production, distribution and sale of water
Nature of Operations:
Number of customers served			255,000
GSWC \| Electricity distribution
Nature of Operations:
Number of customers served			23,000
ASUS
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	186,000	171,000	341,000	365,000
ASUS \| Contracts
Nature of Operations:
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases (in years)			50 years
AWR \| Syndicated Credit Facility
GSWC's Related Party Transactions:
Maximum borrowing capacity on line of credit	$ 100,000,000		$ 100,000,000

Regulatory Matters: (Details) (USD $)					6 Months Ended	16 Months Ended					1 Months Ended			6 Months Ended		1 Months Ended		3 Months Ended	6 Months Ended							1 Months Ended	3 Months Ended		6 Months Ended			1 Months Ended	6 Months Ended	1 Months Ended		6 Months Ended				1 Months Ended																						1 Months Ended	3 Months Ended	6 Months Ended		1 Months Ended
Regulatory Matters: (Details) (USD $)	Jun. 30, 2012	Jun. 30, 2012 Pension and other post-retirement obligations	Jun. 30, 2012 Deferred income taxes representing accelerated tax benefits	Jun. 30, 2012 Memorandum account to track unrealized gains and losses on purchase power contracts	Jun. 30, 2012 Other regulatory assets, net	Dec. 31, 2011 Other regulatory assets, net	Jun. 30, 2012 GSWC	Dec. 31, 2011 GSWC	Jun. 30, 2012 GSWC Various refunds to customers	Dec. 31, 2011 GSWC Various refunds to customers	May 31, 2012 GSWC Renewables Portfolio Standard	Nov. 30, 2011 GSWC Renewables Portfolio Standard	Jun. 30, 2011 GSWC Renewables Portfolio Standard	Jun. 30, 2012 GSWC Renewables Portfolio Standard	Mar. 31, 2012 GSWC Renewables Portfolio Standard	Dec. 31, 2011 GSWC CPUC Subpoena audit	Feb. 28, 2007 GSWC CPUC Subpoena	Jun. 30, 2012 GSWC CPUC Subpoena	Jun. 30, 2012 GSWC CPUC Subpoena	Jun. 30, 2012 GSWC CPUC Subpoena Minimum	Jun. 30, 2012 GSWC CPUC Subpoena Maximum	Jun. 30, 2012 GSWC Pension and other post-retirement obligations	Dec. 31, 2011 GSWC Pension and other post-retirement obligations	Jun. 30, 2012 GSWC Electric supply cost balancing account	Dec. 31, 2011 GSWC Electric supply cost balancing account	Apr. 30, 2012 GSWC WRAM, net of MCBA	Jun. 30, 2012 GSWC WRAM, net of MCBA	Jun. 30, 2011 GSWC WRAM, net of MCBA	Jun. 30, 2012 GSWC WRAM, net of MCBA	Jun. 30, 2011 GSWC WRAM, net of MCBA	Dec. 31, 2011 GSWC WRAM, net of MCBA	Apr. 30, 2012 GSWC WRAM, net of MCBA Minimum	Jun. 30, 2012 GSWC WRAM, net of MCBA Minimum	Apr. 30, 2012 GSWC WRAM, net of MCBA Maximum	Sep. 30, 2010 GSWC WRAM, net of MCBA Maximum	Jun. 30, 2012 GSWC WRAM, net of MCBA Maximum	Jun. 30, 2012 GSWC WRAM, net of MCBA Majority	Jun. 30, 2012 GSWC Water Revenue Adjustment Mechanism	Jun. 30, 2012 GSWC Modified Cost Balancing Account	Jun. 30, 2012 GSWC Base revenue requirement adjustment mechanism	Dec. 31, 2011 GSWC Base revenue requirement adjustment mechanism	Jun. 30, 2012 GSWC Costs deferred for future recovery on Aerojet case	Dec. 31, 2011 GSWC Costs deferred for future recovery on Aerojet case	Jun. 30, 2012 GSWC Derivative unrealized loss	Dec. 31, 2011 GSWC Derivative unrealized loss	Jun. 30, 2012 GSWC Flow-through taxes, net	Dec. 31, 2011 GSWC Flow-through taxes, net	Jun. 30, 2012 GSWC Electric transmission line abandonment costs	Dec. 31, 2011 GSWC Electric transmission line abandonment costs	Jun. 30, 2012 GSWC Asset retirement obligations	Dec. 31, 2011 GSWC Asset retirement obligations	Jun. 30, 2012 GSWC Low income rate assistance balancing accounts	Dec. 31, 2011 GSWC Low income rate assistance balancing accounts	Jun. 30, 2012 GSWC General rate case memorandum accounts	Dec. 31, 2011 GSWC General rate case memorandum accounts	Jun. 30, 2012 GSWC Santa Maria adjudication memorandum accounts	Dec. 31, 2011 GSWC Santa Maria adjudication memorandum accounts	Jun. 30, 2012 GSWC Bay Point balancing accounts	Dec. 31, 2011 GSWC Bay Point balancing accounts	Jun. 30, 2012 GSWC Other regulatory assets, net	Dec. 31, 2011 GSWC Other regulatory assets, net	Nov. 30, 2011 GSWC Cost of Capital Proceeding for Water Regions item	Jun. 30, 2012 GSWC Cost of Capital Proceeding for Water Regions	Jun. 30, 2012 GSWC Cost of Capital Proceeding for Water Regions	Jan. 02, 2012 GSWC Cost of Capital Proceeding for Water Regions	Jan. 31, 2008 GSWC La Serena Plant Improvement Project	Dec. 31, 2010 GSWC La Serena Plant Improvement Project
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 81,200,000	$ 53,000,000	$ 16,100,000	$ 5,200,000
Total							175,681,000	179,957,000														56,142,000	56,960,000	6,472,000	8,347,000		38,273,000		38,273,000		39,112,000									5,410,000	4,053,000	16,673,000	17,173,000	5,176,000	7,611,000	16,147,000	17,032,000	2,315,000	2,428,000	2,890,000	2,793,000	7,728,000	6,194,000	9,290,000	12,922,000	3,645,000	3,662,000	5,475,000	5,752,000	9,878,000	8,409,000
Total																																																																		3,500,000
Amount billed to customers as surcharges																											4,200,000	4,000,000	7,600,000	5,600,000
Under-collection amount															1,300,000																							61,100,000
Total									9,833,000	12,491,000						9,500,000		9,500,000	9,500,000																				22,800,000
Recovery periods (in months)											12 months																						12 months			36 months	24 months
Modified recovery period as per application filed with CPUC with whom the decision is pending (in 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
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
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																		1,000,000	1,200,000																																													408,000
Previous estimate of refunds required																																																														789,000
Reduction in interest expense recorded due to CPUC's decision																																																															381,000
Amount charged towards disallowance of certain capital costs																																																																			2,200,000
Bonus depreciation for qualifying property as extended under the Tax Relief Acts (as a percent)					50.00%
Newly created bonus depreciation for qualifying property, placed in service between September 9, 2010 and December 31, 2011, under the Tax Relief Acts (as a percent)						100.00%
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
Application filed with the CPUC for recovery of legal and outside service costs incurred													1,200,000
Period of construction of numerous projects (in years)																	14 years
Period of refunds to customers (in months)																				12 months	36 months
Reduction in rate-base and other adjustments as per the settlement																$ 3,000,000
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 (in years)																10 years

Earnings per Share/Capital Stock: (Details) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Basic
Net income from continuing operations	$ 15,078	$ 12,728	$ 25,193	$ 19,683
Net income from discontinued operations		3,234		3,868
Net Income	15,078	15,962	25,193	23,551
Less: Distributed earnings to common shareholders	5,287	5,227	10,560	10,075
Less: Distributed earnings to participating securities	38	36	68	64
Undistributed earnings	9,753	10,699	14,565	13,412
Undistributed earnings allocated to common shareholders	9,683	10,625	14,472	13,327
Undistributed earnings allocated to participating securities	70	74	93	85
Total income available to common shareholders, basic	14,970	15,852	25,032	23,402
Weighted average Common Shares outstanding, basic	18,882,000	18,668,000	18,857,000	18,658,000
Basic earnings per Common Share:
Income from continuing operations (in dollars per share)	$ 0.79	$ 0.68	$ 1.33	$ 1.05
Income from discontinued operations (in dollars per share)		$ 0.17		$ 0.20
Net Income (in dollars per share)	$ 0.79	$ 0.85	$ 1.33	$ 1.25
Stock option and restricted stock option outstanding
Options outstanding (in shares)	519,273	708,345	519,273	708,345
Restricted stock units outstanding (in shares)	147,109	135,611	147,109	135,611
Diluted
Common shareholders earnings, basic	14,970	15,852	25,032	23,402
Undistributed earnings for dilutive stock options		74	93	85
Total common shareholders earnings, diluted	14,970	15,926	25,125	23,487
Weighted average Common Shares outstanding, basic	18,882,000	18,668,000	18,857,000	18,658,000
Stock-based compensation (in shares)	63,000	70,000	131,000	139,000
Weighted average common shares outstanding, diluted	18,945,000	18,738,000	18,988,000	18,797,000
Diluted earnings per Common Share:
Income from continuing operations (in dollars per share)	$ 0.79	$ 0.68	$ 1.32	$ 1.05
Income from discontinued operations (in dollars per share)		$ 0.17		$ 0.20
Net Income (in dollars per share)	$ 0.79	$ 0.85	$ 1.32	$ 1.25
Additional disclosure
Stock options included in the calculation of diluted EPS (in shares)			410,760	465,824
Stock options not included in the calculation of diluted EPS (in shares)	108,013	241,921	108,013	241,921
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)			500	600
Common Shares issued under Common Share Purchase and Dividend Reinvestment Plan, the 401(k) Plan, and the stock incentive plans			131,581	49,456
Value of Common Shares issued under Common Share Purchase and Dividend Reinvestment Plan, the 401(k) Plan, and the stock incentive plans			2,748	953
Common Shares purchased on the open market under 401(k) Plan and the Common Share Purchase and Dividend Reinvestment Plan			408,962	159,383
Quarterly dividends paid	$ 5,300	$ 5,200	$ 10,559	$ 10,074
Quarterly dividends paid, per share of common stock (in dollars per share)	$ 0.28	$ 0.28	$ 0.56	$ 0.54

Derivative Instruments: (Details) (USD $)	3 Months Ended		6 Months Ended
Derivative Instruments: (Details) (USD $)	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012 item	Jun. 30, 2011
Derivative instruments
Regulatory asset not accruing carrying costs	$ 81,200,000		$ 81,200,000
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	(7,506,000)	(6,874,000)	(7,611,000)	(6,850,000)
Unrealized gain (loss) on purchased power contracts	2,330,000	(601,000)	2,435,000	(625,000)
Balance, at end of the period	(5,176,000)	(7,475,000)	(5,176,000)	(7,475,000)
Memorandum account to track unrealized gains and losses on purchase power contracts
Derivative instruments
Regulatory asset not accruing carrying costs	$ 5,200,000		$ 5,200,000

Employee Benefit Plans: (Details) (USD $)	3 Months Ended		6 Months Ended
Employee Benefit Plans: (Details) (USD $)	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 1,618,000	$ 1,429,000	$ 3,337,000	$ 2,812,000
Interest cost	1,653,000	1,639,000	3,329,000	3,262,000
Expected return on plan assets	(1,635,000)	(1,588,000)	(3,271,000)	(3,174,000)
Amortization of prior service cost (benefit)	29,000	30,000	59,000	59,000
Amortization of actuarial loss	740,000	322,000	1,518,000	621,000
Net periodic pension cost under accounting standards	2,405,000	1,832,000	4,972,000	3,580,000
Regulatory adjustment - deferred	(632,000)	(161,000)	(1,198,000)	(253,000)
Total expense recognized, before allocation to overhead pool	1,773,000	1,671,000	3,774,000	3,327,000
Employer's contribution and fair value of plan assets
Expected contribution for the current full fiscal year	6,100,000		6,100,000
Contribution made to the pension plan	1,800,000		1,800,000
Pension Benefits \| GSWC
Regulatory Adjustment:
Under-collection in the two-way pension balancing account			3,100,000
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	112,000	107,000	224,000	214,000
Interest cost	136,000	153,000	272,000	306,000
Expected return on plan assets	(90,000)	(74,000)	(180,000)	(147,000)
Amortization of transition	105,000	105,000	210,000	210,000
Amortization of prior service cost (benefit)	(50,000)	(50,000)	(100,000)	(100,000)
Net periodic pension cost under accounting standards	213,000	241,000	426,000	483,000
Total expense recognized, before allocation to overhead pool	213,000	241,000	426,000	483,000
Employer's contribution and fair value of plan assets
Expected contribution for the current full fiscal year	500,000		500,000
SERP
Components of Net Periodic Benefits Cost:
Service cost	183,000	150,000	366,000	300,000
Interest cost	122,000	116,000	244,000	232,000
Amortization of prior service cost (benefit)	40,000	40,000	80,000	81,000
Amortization of actuarial loss	77,000	34,000	154,000	67,000
Net periodic pension cost under accounting standards	422,000	340,000	844,000	680,000
Total expense recognized, before allocation to overhead pool	$ 422,000	$ 340,000	$ 844,000	$ 680,000

Contingencies: (Details) (GSWC, USD $) In Millions, unless otherwise specified	1 Months Ended		6 Months Ended							1 Months Ended		6 Months Ended
	Oct. 31, 2011 Water Quality-Related Litigation	Aug. 31, 2003 Water Quality-Related Litigation party	Jun. 30, 2012 Water Quality-Related Litigation purveyor well	Jun. 30, 2012 Condemnation of Properties	Jun. 30, 2012 Environmental Clean-Up and Remediation	Jun. 30, 2012 Environmental Clean-Up and Remediation Minimum	Jun. 30, 2012 City of Claremont Condemnation of Properties customer	Jun. 30, 2012 Town of Apple Valley Condemnation of Properties customer	Jun. 30, 2012 Ojai FLOW Condemnation of Properties customer	May 31, 2011 Ojai FLOW Condemnation of Properties Minimum signature	Feb. 29, 2008 Santa Maria Valley Water Conservation District	Jun. 30, 2012 Santa Maria Valley Water Conservation District acre-feet	Jun. 30, 2012 Santa Maria Valley Water Conservation District Maximum acre-feet
Contingencies
Number of other affected water purveyors that filed suit against those responsible for well contamination			2
Number of contaminated wells for which suit was filed			2
Number of parties deemed responsible for polluting groundwater		41
Number of days for which stays were granted to continue settlement discussions	30 days
Number of customers served through water systems							11,000	2,900	3,000
Number of signatures in submitted petition										1,800
Period during which no formal condemnation proceedings were filed (in years)				3 years
Area of groundwater replenishment provided (in acre-feet)												10,000
Period of severe water shortage condition (in years)												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 (in years)												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%
Estimated period for remediation (in years)					2 years
Period of monitoring and reporting followed by remediation (in years)						1 year
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

Discontinued Operations: (Details) (USD $)	1 Months Ended	3 Months Ended	6 Months Ended	12 Months Ended
Discontinued Operations: (Details) (USD $)	May 31, 2011	Jun. 30, 2011	Jun. 30, 2011	Dec. 31, 2011
Discontinued operations
Proceeds from sale of discontinued operations			$ 29,025,000
Income statement and other disclosures
Gain on sale of business, net of taxes			2,454,000
Income from discontinued operations		3,234,000	3,868,000
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		1,571,000	3,492,000
Operating expenses		(131,000)	660,000
Operating income		1,702,000	2,832,000
Interest expense, net		(59,000)	(142,000)
Income before income taxes		1,643,000	2,690,000
Income tax expense		670,000	1,078,000
Income from operations, net of tax		973,000	1,612,000
Gain on sale of business, net of taxes		2,454,000	2,454,000
Transaction costs, net of taxes		(193,000)	(198,000)
Net gain on sale		2,261,000	2,256,000	2,200,000
Income from discontinued operations		$ 3,234,000	$ 3,868,000

Business Segments (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011
Details of reportable segment
Operating revenues	$ 114,311	$ 109,829	$ 220,959	$ 204,136
Operating income (loss)	30,125	29,139	53,492	47,134
Interest expense, net	5,225	6,708	11,080	12,315
Identifiable assets	900,009	882,993	900,009	882,993	896,500
Depreciation and amortization expense	10,407	9,538	20,897	19,275
Income from discontinued operations		3,234		3,868
Capital additions	14,480	19,995	29,447	37,295
GSWC
Details of reportable segment
Number of reportable segments			2
Operating revenues	89,259	87,861	166,029	162,911
Operating income (loss)	24,150	24,711	42,857	41,749
Identifiable assets	895,283		895,283		891,945
Depreciation and amortization expense	10,122	9,321	20,342	18,837
GSWC \| Water
Details of reportable segment
Operating revenues	80,886	80,151	146,843	144,477
Operating income (loss)	22,666	23,470	37,517	38,568
Interest expense, net	4,815	6,091	10,221	11,192
Identifiable assets	855,742	841,318	855,742	841,318
Depreciation and amortization expense	9,525	8,874	19,122	17,830
Capital additions	13,544	18,873	27,484	35,086
GSWC \| Electric
Details of reportable segment
Operating revenues	8,373	7,710	19,186	18,434
Operating income (loss)	1,484	1,241	5,340	3,181
Interest expense, net	396	439	789	816
Identifiable assets	39,541	37,939	39,541	37,939
Depreciation and amortization expense	597	447	1,220	1,007
Capital additions	705	1,020	1,244	1,629
CCWC \| Water
Details of reportable segment
Operating income (loss)		(106)		(356)
Income from discontinued operations		973		1,612
ASUS \| Contracts
Details of reportable segment
Operating revenues	25,052	21,968	54,930	41,225
Operating income (loss)	5,989	4,537	10,730	5,795
Interest expense, net	40	141	94	225
Identifiable assets	4,726	3,736	4,726	3,736
Depreciation and amortization expense	285	217	555	438
Capital additions	231	102	719	580
AWR Parent
Details of reportable segment
Number of principal business units			3
Number of continuing principal business units			2
Number of contracted services			1
Operating income (loss)	(14)	(3)	(95)	(54)
Interest expense, net	(26)	37	(24)	82
Income from discontinued operations		$ 2,261		$ 2,256

Fair Value of Financial Instruments: (Details) (GSWC, USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Level 1
Financial liabilities:
Long-term debt-GSWC	$ 262,742
Level 2
Financial liabilities:
Long-term debt-GSWC	158,351
Carrying Amount
Financial liabilities:
Long-term debt-GSWC	341,718	340,686
Fair Value
Financial liabilities:
Long-term debt-GSWC	$ 421,093	$ 437,275