Document and Entity Information (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Feb. 24, 2014	Jun. 30, 2013
Document and Entity Information
Entity Registrant Name	AMERICAN STATES WATER CO
Entity Central Index Key	0001056903
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		38,746,762
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 1,038,069

CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Regulated utility plant, at cost
Water	$ 1,307,509	$ 1,227,713
Electric	79,360	77,653
Total	1,386,869	1,305,366
Non-regulated utility property, at cost	9,090	8,917
Total utility plant, at cost	1,395,959	1,314,283
Less — accumulated depreciation	(471,665)	(442,316)
Utility plant before construction work in progress	924,294	871,967
Construction work in progress	57,183	45,824
Net utility plant	981,477	917,791
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	15,806	13,755
Total other property and investments	16,922	14,871
Current Assets
Cash and cash equivalents	38,226	23,486
Accounts receivable-customers, less allowance for doubtful accounts	23,829	19,491
Unbilled revenue	18,552	16,147
Receivable from U.S. government, less allowance for doubtful accounts	7,106	12,905
Other accounts receivable, less allowance for doubtful accounts	4,914	7,062
Income taxes receivable	9,214	16,547
Materials and supplies	4,558	5,348
Regulatory assets — current	27,676	32,336
Prepayments and other current assets	2,481	4,391
Costs and estimated earnings in excess of billings on uncompleted contracts	45,508	37,703
Deferred income taxes — current	9,553	8,617
Total current assets	191,617	184,033
Regulatory and Other Assets
Regulatory assets	95,005	143,679
Costs and estimated earnings in excess of billings on uncompleted contracts	7,823	436
Receivable from U.S. government, less allowance for doubtful accounts	3,104	4,535
Deferred income taxes	8	11
Other	14,227	15,587
Total regulatory and other assets	120,167	164,248
Total Assets	1,310,183	1,280,943
Capitalization
Common shareholder’s equity	492,404	454,579
Long-term debt	326,079	332,463
Total capitalization	818,483	787,042
Current Liabilities
Long-term debt — current	6,298	3,328
Accounts payable	49,787	40,569
Income taxes payable	507	511
Accrued other taxes	9,802	8,167
Accrued employee expenses	10,801	9,919
Accrued interest	3,897	3,909
Unrealized loss on purchased power contracts	0	3,060
Billings in excess of costs and estimated earnings on uncompleted contracts	6,852	12,572
Other	12,962	11,662
Total current liabilities	100,906	93,697
Other Credits
Advances for construction	69,332	70,781
Contributions in aid of construction — net	114,916	106,450
Deferred income taxes	159,506	142,597
Unamortized investment tax credits	1,790	1,881
Accrued pension and other post-retirement benefits	38,726	71,618
Other	6,524	6,877
Total other credits	390,794	400,204
Commitments and Contingencies (Notes 13 and 14)	0	0
Total Capitalization and Liabilities	1,310,183	1,280,943
GSWC
Regulated utility plant, at cost
Water	1,307,509	1,227,713
Electric	79,360	77,653
Total utility plant, at cost	1,386,869	1,305,366
Less — accumulated depreciation	(466,329)	(437,949)
Utility plant before construction work in progress	920,540	867,417
Construction work in progress	56,754	45,720
Net utility plant	977,294	913,137
Other Property and Investments
Other property and investments	13,653	11,590
Total other property and investments	13,653	11,590
Current Assets
Cash and cash equivalents	37,875	22,578
Accounts receivable-customers, less allowance for doubtful accounts	23,829	19,491
Unbilled revenue	18,552	16,147
Inter-company receivable	718	2,508
Other accounts receivable, less allowance for doubtful accounts	3,570	6,377
Income taxes receivable from Parent	9,704	16,442
Note receivable from Parent	500	0
Materials and supplies	1,859	2,244
Regulatory assets — current	27,676	32,336
Prepayments and other current assets	2,218	4,162
Deferred income taxes — current	8,573	7,577
Total current assets	135,074	129,862
Regulatory and Other Assets
Regulatory assets	95,005	143,679
Other accounts receivable	913	1,445
Other	11,442	14,339
Total regulatory and other assets	107,360	159,463
Total Assets	1,233,381	1,214,052
Capitalization
Common shareholder’s equity	437,613	416,257
Long-term debt	326,079	332,463
Total capitalization	763,692	748,720
Current Liabilities
Long-term debt — current	6,298	3,328
Accounts payable	37,611	27,292
Accrued other taxes	9,299	7,720
Accrued employee expenses	9,536	8,786
Accrued interest	3,897	3,909
Unrealized loss on purchased power contracts	0	3,060
Other	12,880	11,606
Total current liabilities	79,521	65,701
Other Credits
Advances for construction	69,332	70,781
Contributions in aid of construction — net	114,916	106,450
Deferred income taxes	158,994	142,082
Unamortized investment tax credits	1,790	1,881
Accrued pension and other post-retirement benefits	38,726	71,618
Other	6,410	6,819
Total other credits	390,168	399,631
Commitments and Contingencies (Notes 13 and 14)	0	0
Total Capitalization and Liabilities	$ 1,233,381	$ 1,214,052

CONSOLIDATED STATEMENTS OF CAPITALIZATION (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Common Shareholders' Equity:
Common shares, no par value	$ 253,961	$ 249,322
Earnings reinvested in the business	238,443	205,257
Common shareholders' equity	492,404	454,579
Long-Term Debt
Total	332,377	335,791
Less: Current maturities	(6,298)	(3,328)
Long-Term Debt	326,079	332,463
Total capitalization	818,483	787,042
GSWC
Common Shareholders' Equity:
Common shares, no par value	233,721	231,480
Earnings reinvested in the business		184,777
Common shareholders' equity	437,613	416,257
Long-Term Debt
Total	332,377	335,791
Less: Current maturities	(6,298)	(3,328)
Long-Term Debt	326,079	332,463
Total capitalization	763,692	748,720
6.64% notes due 2013
Long-Term Debt
Total	0	1,100
6.64% notes due 2013 \| GSWC
Long-Term Debt
Total	0	1,100
6.80% notes due 2013
Long-Term Debt
Total	0	2,000
6.80% notes due 2013 \| GSWC
Long-Term Debt
Total	0	2,000
6.87% notes due 2023
Long-Term Debt
Total	5,000	5,000
6.87% notes due 2023 \| GSWC
Long-Term Debt
Total	5,000	5,000
7.00% notes due 2023
Long-Term Debt
Total	10,000	10,000
7.00% notes due 2023 \| GSWC
Long-Term Debt
Total	10,000	10,000
6.81% notes due 2028
Long-Term Debt
Total	15,000	15,000
6.81% notes due 2028 \| GSWC
Long-Term Debt
Total	15,000	15,000
6.59% notes due 2029
Long-Term Debt
Total	40,000	40,000
6.59% notes due 2029 \| GSWC
Long-Term Debt
Total	40,000	40,000
7.875% notes due 2030
Long-Term Debt
Total	20,000	20,000
7.875% notes due 2030 \| GSWC
Long-Term Debt
Total	20,000	20,000
7.23% notes due 2031
Long-Term Debt
Total	50,000	50,000
7.23% notes due 2031 \| GSWC
Long-Term Debt
Total	50,000	50,000
6.00% notes due 2041
Long-Term Debt
Total	62,000	62,000
6.00% notes due 2041 \| GSWC
Long-Term Debt
Total	62,000	62,000
9.56% private placement notes due 2031
Long-Term Debt
Total	28,000	28,000
9.56% private placement notes due 2031 \| GSWC
Long-Term Debt
Total	28,000	28,000
5.87% private placement notes due 2028
Long-Term Debt
Total	40,000	40,000
5.87% private placement notes due 2028 \| GSWC
Long-Term Debt
Total	40,000	40,000
6.70% private placement notes due 2019
Long-Term Debt
Total	40,000	40,000
6.70% private placement notes due 2019 \| GSWC
Long-Term Debt
Total	40,000	40,000
5.50% tax-exempt obligation due 2026
Long-Term Debt
Total	7,730	7,730
5.50% tax-exempt obligation due 2026 \| GSWC
Long-Term Debt
Total	7,730	7,730
Tax-Exempt Variable Rate Obligation due 2014
Long-Term Debt
Total	6,000	6,000
Tax-Exempt Variable Rate Obligation due 2014 \| GSWC
Long-Term Debt
Total	6,000	6,000
Tax-Exempt State Water Project due 2035
Long-Term Debt
Total	4,190	4,453
Tax-Exempt State Water Project due 2035 \| GSWC
Long-Term Debt
Total	4,190	4,453
Variable Rate Obligation due 2018
Long-Term Debt
Total	161	196
Variable Rate Obligation due 2018 \| GSWC
Long-Term Debt
Total	161	196
American Recovery and Reinvestment Act Obligation due 2033
Long-Term Debt
Total	4,269	4,259
American Recovery and Reinvestment Act Obligation due 2033 \| GSWC
Long-Term Debt
Total	4,269	4,259
Capital lease obligations
Long-Term Debt
Total	27	53
Capital lease obligations \| GSWC
Long-Term Debt
Total	$ 27	$ 53

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

+ References+ Details

CONSOLIDATED STATEMENTS OF CAPITALIZATION (Parenthetical)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013 6.64% notes due 2013	Dec. 31, 2012 6.64% notes due 2013	Dec. 31, 2013 6.64% notes due 2013 GSWC	Dec. 31, 2012 6.64% notes due 2013 GSWC	Dec. 31, 2013 6.80% notes due 2013	Dec. 31, 2012 6.80% notes due 2013	Dec. 31, 2013 6.80% notes due 2013 GSWC	Dec. 31, 2012 6.80% notes due 2013 GSWC	Dec. 31, 2013 6.87% notes due 2023	Dec. 31, 2012 6.87% notes due 2023	Dec. 31, 2013 6.87% notes due 2023 GSWC	Dec. 31, 2012 6.87% notes due 2023 GSWC	Dec. 31, 2013 7.00% notes due 2023	Dec. 31, 2012 7.00% notes due 2023	Dec. 31, 2013 7.00% notes due 2023 GSWC	Dec. 31, 2012 7.00% notes due 2023 GSWC	Dec. 31, 2013 6.81% notes due 2028	Dec. 31, 2012 6.81% notes due 2028	Dec. 31, 2013 6.81% notes due 2028 GSWC	Dec. 31, 2012 6.81% notes due 2028 GSWC	Dec. 31, 2013 6.59% notes due 2029	Dec. 31, 2012 6.59% notes due 2029	Dec. 31, 2013 6.59% notes due 2029 GSWC	Dec. 31, 2012 6.59% notes due 2029 GSWC	Dec. 31, 2013 7.875% notes due 2030	Dec. 31, 2012 7.875% notes due 2030	Dec. 31, 2013 7.875% notes due 2030 GSWC	Dec. 31, 2012 7.875% notes due 2030 GSWC	Dec. 31, 2013 7.23% notes due 2031	Dec. 31, 2012 7.23% notes due 2031	Dec. 31, 2013 7.23% notes due 2031 GSWC	Dec. 31, 2012 7.23% notes due 2031 GSWC	Dec. 31, 2013 6.00% notes due 2041	Dec. 31, 2012 6.00% notes due 2041	Dec. 31, 2013 6.00% notes due 2041 GSWC	Dec. 31, 2012 6.00% notes due 2041 GSWC	Dec. 31, 2013 5.87% private placement notes due 2028	Dec. 31, 2012 5.87% private placement notes due 2028	Dec. 31, 2013 5.87% private placement notes due 2028 GSWC	Dec. 31, 2012 5.87% private placement notes due 2028 GSWC	Dec. 31, 2013 6.70% private placement notes due 2019	Dec. 31, 2012 6.70% private placement notes due 2019	Dec. 31, 2013 6.70% private placement notes due 2019 GSWC	Dec. 31, 2012 6.70% private placement notes due 2019 GSWC	Dec. 31, 2013 5.50% tax-exempt obligation due 2026	Dec. 31, 2012 5.50% tax-exempt obligation due 2026	Dec. 31, 2013 5.50% tax-exempt obligation due 2026 GSWC	Dec. 31, 2012 5.50% tax-exempt obligation due 2026 GSWC
Interest rate per annum (as a percent)			6.64%	6.64%	6.64%	6.64%	6.80%	6.80%	6.80%	6.80%	6.87%	6.87%	6.87%	6.87%	7.00%	7.00%	7.00%	7.00%	6.81%	6.81%	6.81%	6.81%	6.59%	6.59%	6.59%	6.59%	7.875%	7.875%	7.875%	7.875%	7.23%	7.23%	7.23%	7.23%	6.00%	6.00%	6.00%	6.00%	5.87%	5.87%	5.87%	5.87%	6.70%	6.70%	6.70%	6.70%	5.50%	5.50%	5.50%	5.50%
Common stock, shares authorized	60,000,000	30,000,000
Common stock, shares outstanding	38,720,693	38,720.693

- Definition

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

+ References+ Details

CONSOLIDATED STATEMENTS OF INCOME (USD $)
In Thousands, except Per Share data, unless otherwise specified

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Operating Revenues

Water

$ 320,131

$ 305,898

$ 300,450

Electric

38,409

37,033

36,275

Contracted services

113,537

123,977

83,188

Total operating revenues

472,077

466,908

419,913

Operating Expenses

Water purchased

58,930

54,010

47,530

Power purchased for pumping

9,518

8,355

8,598

Groundwater production assessment

15,541

14,732

13,550

Power purchased for resale

13,392

12,120

13,574

Supply cost balancing accounts

214

11,709

18,748

Other operation

27,767

29,790

28,312

Administrative and general

77,291

70,556

74,061

Depreciation and amortization

40,090

^[1]

41,385

^[1]

38,349

^[1]

Maintenance

17,772

15,887

17,357

Property and other taxes

15,865

15,381

14,210

ASUS construction

76,627

81,957

50,648

Net gain on sale of property

(2)

(68)

(128)

Total operating expenses

353,005

355,814

324,809

Operating Income

119,072

111,094

95,104

^[2]

Other Income and Expenses

Interest expense

(22,415)

(22,765)

(23,681)

Interest income

707

1,333

859

Other, net

1,105

431

(196)

Total other income and expenses

(20,603)

(21,001)

(23,018)

Income from continuing operations before income tax expense

98,469

90,093

72,086

Income tax expense

35,783

35,945

30,076

Net income from continuing operations

62,686

54,148

42,010

Income from discontinued operations, net of tax

3,849

Net Income

62,686

54,148

45,859

Basic Earnings Per Common Share

Income from continuing operations (in dollars per share)

$ 1.61

$ 1.42

$ 1.12

Income from discontinued operations, net of tax (in dollars per share)

$ 0.00

$ 0.10

Net Income (in dollars per share)

$ 1.61

$ 1.42

$ 1.22

Fully Diluted Earnings Per Share

Income from continuing operations (in dollars per share)

$ 1.61

$ 1.41

$ 1.11

Income from discontinued operations, net of tax (in dollars per share)

$ 0.00

$ 0.10

Net Income (in dollars per share)

$ 1.61

$ 1.41

$ 1.21

Weighted Average Number of Shares Outstanding (in shares)

38,639

37,998

37,386

Weighted Average Number of Diluted Shares (in shares)

38,869

38,262

37,674

Dividends Declared Per Common Share (in dollars per share)

$ 0.76

$ 0.635

$ 0.55

GSWC

Operating Revenues

Water

320,131

305,898

300,450

Electric

38,409

37,033

36,275

Total operating revenues

358,540

342,931

336,725

Operating Expenses

Water purchased

58,930

54,010

47,530

Power purchased for pumping

9,518

8,355

8,598

Groundwater production assessment

15,541

14,732

13,550

Power purchased for resale

13,392

12,120

13,574

Supply cost balancing accounts

214

11,709

18,748

Other operation

25,110

26,938

24,579

Administrative and general

64,645

60,139

61,582

Depreciation and amortization

38,952

40,197

37,461

Maintenance

15,823

14,356

14,702

Property and other taxes

14,072

13,835

12,851

Net gain on sale of property

(65)

(128)

Total operating expenses

256,197

256,326

253,047

Operating Income

102,343

86,605

83,678

Other Income and Expenses

Interest expense

(22,287)

(22,609)

(23,292)

Interest income

615

1,293

801

Other, net

1,105

431

(394)

Total other income and expenses

(20,567)

(20,885)

(22,885)

Income from continuing operations before income tax expense

81,776

65,720

60,793

Income tax expense

33,134

26,500

25,971

Net Income

$ 48,642

$ 39,220

$ 34,822

[1]	Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $877,000, $1.8 million and $2.5 million for the years ended December 31, 2013, 2012 and 2011, respectively.
[2]	(2) Operating income (loss) includes CCWC’s allocated corporate overhead costs that are now primarily at GSWC.

CONSOLIDATED STATEMENTS OF CHANGES IN COMMON SHAREHOLDERS' EQUITY (USD $) In Thousands, except Share data, unless otherwise specified	Total	GSWC	Common Shares	Common Shares GSWC	Earnings Reinvested in the Business	Earnings Reinvested in the Business GSWC
Balances at Dec. 31, 2010	$ 377,541	$ 358,295	$ 227,385	$ 217,149	$ 150,156	$ 141,146
Balances (in shares) at Dec. 31, 2010			37,262,000	142
Add:
Net Income	45,859	34,822			45,859	34,822
Issuance of Common Shares	1,658	10,000	1,658	10,000
Issuance of Common Shares (in shares)	138,868		138,000	4
Exercise of stock options	2,350		2,350
Exercise of stock options (in shares)	177,426		178,000
Tax benefit from employee stock-based awards	336	336	336	336
Compensation on stock-based awards	1,474	1,353	1,474	1,353
Dividend equivalent rights on stock-based awards not paid in cash	103	98	103	98
Deduct:
Dividends on Common Shares	20,552	20,000			20,552	20,000
Dividend equivalent rights on stock-based awards	103	98			103	98
Balances at Dec. 31, 2011	408,666	384,806	233,306	228,936	175,360	155,870
Balances (in shares) at Dec. 31, 2011			37,578,000	146
Add:
Net Income	54,148	39,220			54,148	39,220
Issuance of Common Shares		895		895
Issuance of Common Shares (in shares)	77,038
Exercise of stock options	13,295
Exercise of stock options (in shares)	819,400
Exercise of stock options and other issuance of Common Shares	13,295		13,295
Exercise of stock options and other issuance of Common Shares (in shares)			896,000
Tax benefit from employee stock-based awards	890		890
Compensation on stock-based awards	1,710	1,536	1,710	1,536
Dividend equivalent rights on stock-based awards not paid in cash	121	113	121	113
Deduct:
Dividends on Common Shares	24,130	10,200			24,130	10,200
Dividend equivalent rights on stock-based awards	121	113			121	113
Balances at Dec. 31, 2012	454,579	416,257	249,322	231,480	205,257	184,777
Balances (in shares) at Dec. 31, 2012			38,474,000	146
Add:
Net Income	62,686	48,642			62,686	48,642
Issuance of Common Shares		0
Issuance of Common Shares (in shares)	114,821
Exercise of stock options	2,111
Exercise of stock options (in shares)	131,448
Exercise of stock options and other issuance of Common Shares	2,111		2,111
Exercise of stock options and other issuance of Common Shares (in shares)			247,000
Tax benefit from employee stock-based awards	1,026	943	1,026	943
Compensation on stock-based awards	1,362	1,171	1,362	1,171
Dividend equivalent rights on stock-based awards not paid in cash	140	127	140	127
Deduct:
Dividends on Common Shares	29,360	29,400			29,360	29,400
Dividend equivalent rights on stock-based awards	140	127			140	127
Balances at Dec. 31, 2013	$ 492,404	$ 437,613	$ 253,961	$ 233,721	$ 238,443	$ 203,892
Balances (in shares) at Dec. 31, 2013			38,721,000	146

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash Flows From Operating Activities:
Net Income	$ 62,686	$ 54,148	$ 45,859
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on CCWC, net of taxes, included in discontinued operations	0	0	(2,454)
Depreciation and amortization	40,967	43,234	40,809
Net gain on sale of property	(2)	(68)	(128)
Provision for doubtful accounts	1,145	1,710	938
Deferred income taxes and investment tax credits	16,112	15,087	13,861
Stock-based compensation expense	2,009	1,931	1,520
Impairment and other charges	0	416	0
Other - net	(438)	(35)	359
Changes in assets and liabilities:
Accounts receivable - customers	(5,306)	(1,773)	(2,687)
Unbilled revenue	(2,405)	1,108	3,093
Other accounts receivable	2,503	5,416	(2,139)
Receivables from the U.S. government	7,230	(3,196)	(3,789)
Materials and supplies	790	(2,278)	(909)
Prepayments and other current assets	1,910	(432)	2,198
Regulatory assets - supply cost balancing accounts	214	11,709	18,748
Other assets (including other regulatory assets)	12,544	(20,139)	(26,661)
Costs and estimated earnings in excess of billings on uncompleted contracts	(15,192)	(3,075)	918
Accounts payable	1,815	4,300	(2,953)
Income taxes receivable/payable	7,329	4,169	(14,544)
Billings in excess of costs and estimated earnings on uncompleted contracts	(5,720)	(17,673)	4,819
Accrued pension and other post-retirement benefits	4,396	5,954	1,647
Other liabilities	3,124	981	1,662
Net cash provided	135,711	101,494	80,167
Cash Flows From Investing Activities:
Capital expenditures	(97,379)	(68,104)	(80,281)
Payments to Acquire Investments	(1,408)	0	0
Proceeds from the sale of CCWC	0	0	29,603
Proceeds from sale of property	12	68	144
Net cash used	(98,775)	(68,036)	(50,534)
Cash Flows From Financing Activities:
Proceeds from issuance of Common Shares, net of issuance cost	0	0	1,658
Proceeds from stock option exercises	2,111	13,295	2,350
Tax benefits from exercise of stock-based awards	1,026	890	336
Receipt of advances for and contributions in aid of construction	12,133	9,647	7,489
Refunds on advances for construction	(3,711)	(3,614)	(4,136)
Retirement or repayments of long-term debt	(3,474)	(8,303)	(22,380)
Proceeds from issuance of long-term debt, net of issuance costs	60	3,408	61,912
Net change in notes payable to banks	0	(2,000)	(58,900)
Dividends paid	(29,360)	(24,130)	(20,552)
Other	(981)	(480)	(292)
Net cash provided (used)	(22,196)	(11,287)	(32,515)
Net increase (decrease) in cash and cash equivalents	14,740	22,171	(2,882)
Cash and cash equivalents, beginning of year	23,486	1,315	4,197
Cash and cash equivalents, end of year	38,226	23,486	1,315
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net Income	48,642	39,220	34,822
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	39,829	42,046	39,921
Net gain on sale of property	0	(65)	(128)
Provision for doubtful accounts	1,056	1,668	859
Deferred income taxes and investment tax credits	16,051	14,713	13,805
Stock-based compensation expense	1,647	1,667	1,345
Impairment and other charges	0	416	0
Other - net	(333)	(107)	(137)
Changes in assets and liabilities:
Accounts receivable - customers	(5,306)	(1,773)	(2,687)
Unbilled revenue	(2,405)	1,108	3,093
Other accounts receivable	3,251	1,717	361
Materials and supplies	385	(318)	(147)
Prepayments and other current assets	1,944	(452)	1,985
Regulatory assets - supply cost balancing accounts	214	11,709	18,748
Other assets (including other regulatory assets)	14,501	(20,056)	(26,693)
Accounts payable	2,916	(2,331)	1,093
Inter-company receivable/payable	1,790	277	482
Income taxes receivable/payable from/to Parent	6,738	3,472	(12,493)
Accrued pension and other post-retirement benefits	4,396	5,954	1,647
Other liabilities	2,854	1,035	1,678
Net cash provided	138,170	99,900	77,554
Cash Flows From Investing Activities:
Capital expenditures	(96,705)	(66,831)	(78,438)
Origination of Notes Receivable from Related Parties	(18,236)	0	0
Repayment of Notes Receivable from Related Parties	17,736	0	0
Proceeds from sale of property	(1,408)	65	144
Net cash used	(98,613)	(66,766)	(78,294)
Cash Flows From Financing Activities:
Proceeds from issuance of Common Shares, net of issuance cost	0	0	10,000
Tax benefits from exercise of stock-based awards	943	895	336
Receipt of advances for and contributions in aid of construction	12,133	9,647	7,489
Refunds on advances for construction	(3,711)	(3,614)	(4,136)
Retirement or repayments of long-term debt	(3,474)	(8,303)	(22,380)
Proceeds from issuance of long-term debt, net of issuance costs	60	3,408	61,912
Net change in inter-company borrowings	0	(2,000)	(33,785)
Dividends paid	(29,400)	(10,200)	(20,000)
Other	(811)	(389)	(237)
Net cash provided (used)	(24,260)	(10,556)	(801)
Net increase (decrease) in cash and cash equivalents	15,297	22,578	(1,541)
Cash and cash equivalents, beginning of year	22,578	0	1,541
Cash and cash equivalents, end of year	$ 37,875	$ 22,578	$ 0

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

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

GSWC is a public utility engaged principally in the purchase, production, distribution and sale of water in California serving approximately 257,000 water customers. GSWC also distributes electricity in several San Bernardino Mountain communities serving approximately 24,000 electric customers through its Bear Valley Electric Service (“BVES”) division. Although Registrant has a diversified base of residential, industrial and other customers, revenues derived from commercial and residential water customers accounted for approximately 90% of total water revenues in 2013, 2012 and 2011. The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric business, 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, through its wholly-owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various United States military bases pursuant to 50-year firm fixed-price contracts. These contracts 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.

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.

On May 20, 2013, AWR's Board of Directors approved a two-for-one stock split of the Company's common shares. In September 2013, shareholders of record received one additional share for each AWR common share they owned. This two-for-one stock split has been retroactively applied to these financial statements, resulting in an increase in the number of shares outstanding for all periods presented.

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.

During 2013, AWR issued an interest bearing promissory note (the "Note") to GSWC for $20.0 million which expires on May 23, 2018. Under the terms of the Note, AWR may borrow from GSWC amounts up to $20.0 million for working capital purposes. As of December 31, 2013, $500,000 is outstanding under this Note, which has been reflected as a current note receivable on GSWC's balance sheet as of December 31, 2013. This Note is expected to be repaid by AWR within one year.

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

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

Under such accounting guidance, rate regulated entities defer costs and credits on the balance sheet as regulatory assets and liabilities when it is probable that those costs and credits will be recognized in the ratemaking process in a period different from the period in which they would have been reflected in income by an unregulated company. These regulatory

assets and liabilities are then recognized in the income statement in the period in which the same amounts are reflected in the rates charged for service. The amounts included as regulatory assets and liabilities that will be collected over a period exceeding one year are classified as long-term assets and liabilities as of December 31, 2013 and 2012.

Property and Depreciation: GSWC capitalizes, as utility plant, the cost of construction and the cost of additions, betterments and replacements of retired units of property. Such cost includes labor, material and certain indirect charges. Water systems acquired are recorded at estimated original cost of utility plant when first devoted to utility service and the applicable accumulated depreciation is recorded to accumulated depreciation. The difference between the estimated original cost, less accumulated depreciation, and the purchase price, if recognized by the regulator, is recorded as an acquisition adjustment within utility plant. At December 31, 2013, utility plant includes a net credit acquisition adjustment of $8.8 million for GSWC, which is being amortized over approximately 30 years as permitted by the CPUC. Amortization of the acquisition adjustments totaled $427,000 for 2013 and $374,000 for 2012 and 2011.

Depreciation is computed on the straight-line, remaining-life basis, group method, based on depreciable plant in accordance with the applicable ratemaking process. The aggregate composite rate for depreciation for GSWC’s water distribution unit approximated 3.4% for 2013, 3.7% for 2012 and 3.8% for 2011, and approximately 3.4% for its electric unit for 2013, 3.6% for 2012 and 3.7% for 2011. Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $877,000, $1.8 million and $2.5 million for the years ended December 31, 2013, 2012 and 2011, respectively. Expenditures for maintenance and repairs are expensed as incurred. Replaced or retired property costs, including cost of removal, are charged to the accumulated provision for depreciation. Property owned and depreciation recorded by ASUS and its subsidiaries are not material to Registrant’s financial statements.

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



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

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

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

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

Impairment of Long-Lived Assets: Long-lived assets are reviewed for impairment annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable in accordance with accounting guidance for impairment or disposal of long-lived assets. Registrant would recognize an impairment loss on its regulated assets only if the carrying value amount of a long-lived asset is not recoverable from customer rates authorized by the CPUC. Impairment loss is measured as the excess of the carrying value over the amounts recovered in customer rates. During the year ended December 31, 2012, a $416,000 impairment loss was recorded in operating expenses as a result of the disallowance of certain capital costs by the CPUC as more fully discussed in Note 2. For the years ended December 31, 2013 and 2011, no impairment loss was recorded.

Goodwill: At December 31, 2013 and 2012, AWR had approximately $1.1 million of goodwill included in “Other Property and Investments.” The $1.1 million goodwill arose from ASUS’s acquisition of a subcontractor’s business. In accordance with the accounting guidance for testing goodwill, AWR annually assesses qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. For 2013, AWR’s assessment of qualitative factors did not indicate that an impairment had occurred for the goodwill amount of $1.1 million at ASUS.

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

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

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

Interest: Interest incurred during the construction of capital assets has generally not been capitalized for financial reporting purposes as such policy is not followed in the ratemaking process. Interest expense is generally recovered through the regulatory process. However, the CPUC has authorized certain capital projects to be filed for revenue recovery with advice letters when those projects are completed. During the time that such projects are under development and construction, GSWC may accrue an allowance for funds used during construction (“AFUDC”) on the incurred expenditures to offset the cost of financing project construction. For the years ended December 31, 2013, and 2012, GSWC recorded $270,000 and $299,000 in AFUDC related to these projects, respectively, based on a weighted cost of capital of 8.64% as approved by the CPUC. Amounts recorded in 2011 were immaterial.

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

Alternative-Revenue Programs: As authorized by the CPUC, GSWC records in revenues the difference between the adopted level of volumetric revenues as authorized by the CPUC for metered accounts (volumetric revenues) and the actual volumetric revenues recovered in customer rates. If this difference results in an under-collection of revenues, GSWC records the additional revenue only to the extent that they are expected to be collected within 24 months following the year in which they are recorded in accordance with the accounting guidance for alternative-revenue programs.

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

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

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

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

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

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

Fair Value of Financial Instruments: For cash and cash equivalents, accounts receivable, accounts payable and short-term debt, the carrying amount is assumed to approximate fair value due to the short-term nature of the amounts. The table below estimates the fair value of long-term debt issued by GSWC. Rates available to GSWC at December 31, 2013 and 2012 for debt with similar terms and remaining maturities were used to estimate fair value for long-term debt. Changes in the assumptions will produce differing results.



	2013				2012
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC	$	332,377	$	412,590	$	335,791	$	456,792

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

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

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

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

Publicly issued notes, private placement notes and other long-term debt are measured using current U.S. corporate bond yields for similar debt instruments and are classified as Level 2. The following tables set forth by level, within the fair value hierarchy, GSWC’s long-term debt measured at fair value as of December 31, 2013:



(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	412,590	—	$	412,590

Stock Awards: AWR has issued stock awards to its employees under the 2000 Stock Incentive Plan, or 2000 employee plan, and the 2008 Stock Incentive Plan, or 2008 employee plan, and to directors under the 2003 Non-Employee Directors Stock Plan, or 2003 directors plan, and the 2013 Non-Employee Directors Plan, or 2013 directors plan. Registrant applies the provisions in the accounting guidance for share-based payments in accounting for all of its stock-based awards. See Note 12 for further discussion.

Sales and Use Taxes: GSWC bills certain sales and use taxes levied by state or local governments to its customers. Included in these sales and use taxes are franchise fees, which GSWC pays to various municipalities (based on ordinances adopted by these municipalities) in order to use public right of way for utility purposes. GSWC bills these franchise fees to its customers based on a CPUC-authorized rate(s). These franchise fees, which are required to be paid regardless of GSWC’s ability to collect from the customer, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $3.6 million, $3.4 million and $3.2 million for the years ended December 31, 2013, 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, the Military Utility Privatization Subsidiaries are also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of the Military Utility Privatization Subsidiaries’ ability to be reimbursed by the U.S. government or the third party prime government contractors. The non-income tax assessments are accounted for on a gross basis and totaled $864,000, $717,000 and $718,000 during the years ended December 31, 2013, 2012 and 2011, respectively.

Recently Issued Accounting Pronouncements: Recent accounting standards issued by the Financial Accounting Standards Board did not or are not expected to have any impact on Registrant’s consolidated financial statements.

Regulatory Matters

12 Months Ended

Dec. 31, 2013

Regulated Operations [Abstract]

Regulatory Matters

In accordance with accounting principles for rate-regulated enterprises, Registrant records regulatory assets, which represent probable future recovery of costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At December 31, 2013, Registrant had approximately $37.2 million of regulatory assets, net of regulatory liabilities, not accruing carrying costs. Of this amount, $15.2 million relates to the underfunded positions of the pension and other post-retirement obligations and $16.2 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. The remainder relates to other items that do not provide for or incur carrying costs. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:



	December 31,
(dollars in thousands)	2013			2012
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	16,345		$	42,574
Base Revenue Requirement Adjustment Mechanism	8,725			6,833
Costs deferred for future recovery on Aerojet case	14,763			16,030
Pensions and other post-retirement obligations (Note 11)	20,241			56,894
Derivative unrealized loss (Note 4)	—			3,060
Flow-through taxes, net (Note 10)	16,189			16,415
Low income rate assistance balancing accounts	9,979			9,119
General rate case memorandum accounts	15,645			4,495
Other regulatory assets	25,086			28,153
Various refunds to customers	(4,292		)	(7,558		)
Total	$	122,681		$	176,015

Alternative-Revenue Programs:

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

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

The recovery or refund of the WRAM is netted against the MCBA over- or under-collection for the corresponding rate-making area and is interest bearing at the current 90-day commercial paper rate. For the year ended December 31, 2013, surcharges of $26.5 million were billed to customers to decrease previously incurred under-collections in the WRAM, net of MCBA accounts. For the year ended December 31, 2013, GSWC recorded a $468,000 over-collection in the WRAM account, net of the MCBA. As of December 31, 2013, GSWC has a net aggregated regulatory asset of $16.3 million which is comprised of a $20.4 million under-collection in the WRAM accounts and $4.1 million over-collection in the MCBA accounts.

As required by the accounting guidance for alternative revenue programs, GSWC is required to collect its WRAM, net of its MCBA, within 24 months following the year in which an under-collection is recorded. In April 2012, the CPUC issued a final decision which, among other things, sets the recovery period for under-collected balances that are up to 15% of adopted annual revenues at 18 months or less. For under-collected balances greater than15%, the recovery period is 19 to 36 months. GSWC does not currently have any balances over 15% of adopted annual revenues. All of the 2013 WRAM balances are expected to be recovered over 18 months or less.

In addition to adopting an 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. This cap has not impacted any GSWC WRAM/MCBA recoveries to-date. Surcharges are currently in place to recover the WRAM/MCBA balances for 2010 and 2012.

For BVES, the CPUC approved the Base Revenue Requirement Adjustment Mechanism ("BRRAM"), which adjusts certain revenues to adopted levels. In May 2013, the CPUC approved a surcharge for recovery of BVES’ 2012 BRRAM balance, with the amounts collected through December 2014 to be applied to the 2012 BRRAM under-collection of $2.3 million. Surcharges collected subsequent to December 2014 would be for recovery of a $1.8 million difference between the allocated general office costs authorized by the CPUC in November 2010, and what was then in BVES’ rates for allocated general office costs. As authorized by the CPUC, this difference was combined in the BRRAM for recovery through the surcharge. These costs are not considered an alternative revenue program.

Costs Deferred for Future Recovery:

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

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

Pensions and Other Postretirement Obligations:

A regulatory asset has been recorded at December 31, 2013 and 2012 for the costs that would otherwise be charged to “other comprehensive income” within shareholders’ equity for the underfunded status of Registrant’s pension and other postretirement benefit plans because the cost of these plans have historically been recovered through rates. As more fully discussed in Note 11, as of December 31, 2013, Registrant’s underfunded position for these plans that have been recorded as a regulatory asset totaled $15.2 million. Registrant expects this regulatory asset to be recovered through rates in future periods.

The May 2013 CPUC decision in the water general rate case authorized GSWC to continue using a two-way balancing account for its three water regions and the general office to track differences between the forecasted annual pension expenses adopted in rates and the actual annual expense to be recorded by GSWC in accordance with the accounting guidance for pension costs. The two-way balancing account is interest bearing at the current 90-day commercial paper rate. As of December 31, 2013, GSWC has included a $5.1 million under-collection in the two-way pension balancing account. As authorized in the CPUC's final decision on the water rate case, GSWC implemented a twelve-month surcharge to recover balances in this two-way balancing account. Surcharges totaling $1.2 million were billed to customers during 2013 to recover this under-collection.

Low Income Balancing Accounts:

This regulatory asset reflects primarily the costs of implementing and administering the California Alternate Rates for Water program in GSWC’s water regions and the California Alternate Rate for Energy program in GSWC’s BVES division. These programs mandated by the CPUC provide a discount of a fixed dollar amount which is intended to represent a 15% discount based on a typical customer bill for qualified low-income water customers and 20% for qualified low-income electric customers. GSWC accrues interest on its low income balancing accounts at the prevailing rate for 90-day commercial paper. As of December 31, 2013, there is an aggregate $10.0 million under-collection in the low income balancing accounts. Surcharges have been implemented to recover the costs included in these balancing accounts.

General Rate Case Memorandum Accounts:

The balance in the general rate case memorandum accounts represents the revenue differences between interim rates and final rates authorized by the CPUC due to delays in receiving decisions on various general rate case applications. As of December 31, 2013, there is an aggregate $15.6 million in the general rate case memorandum accounts, $11.5 million of which is for retroactive rate increases effective January 1, 2013 as a result of the final decision issued by the CPUC in May 2013 on GSWC’s water general rate case. Surcharges ranging from 12 to 24 months, with the majority being 12 months, have been implemented to recover the retroactive adopted revenues related to the May 2013 CPUC decision.

Other Regulatory Assets:

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

Refunds to Customers:

CPUC Subpoena

In December 2011, the CPUC issued a final decision on its investigation of certain work orders and charges paid to a specific contractor used previously for numerous construction projects. The decision provides for refunds to customers totaling $9.5 million to be made over a period of 12-36 months, as well as a reduction in rate-base and other rate adjustments totaling $3.0 million. Refunds totaling $3.1 million and $3.2 million were made to customers during the years ended December 31, 2013 and 2012, respectively.

As a result of the CPUC final decision on this investigation, management does not expect additional refunds to be assessed related to this specific contractor. However, as part of the CPUC decision, GSWC agreed to be subject to three separate independent audits of its procurement practices over a period of 10 years from the date the settlement was approved by the CPUC. The audits will cover GSWC’s procurement practices related to contracts with other contractors from 1994 forward and could result in further disallowances of costs. The cost of the audits will be borne by shareholders and may not be recovered by GSWC in rates to customers. The first audit is currently being conducted. At this time, management cannot predict the outcome of these audits or determine the estimated loss or range of loss, if any.

Other Regulatory Matters:

CPUC Rehearing Matter:

In July 2011, the CPUC issued an order granting the rehearing of certain issues from the Region II, Region III and general office rate case approved in November 2010. Among the issues in the rehearing was the La Serena plant improvement project included in rate base totaling approximately $3.5 million. As a result of the CPUC’s decision in November 2010, GSWC had recorded a pretax charge of $2.2 million during 2010, which included the disallowance of a portion of the La Serena capital costs and the related revenues earned on those capital costs to be refunded to customers. In March 2013, GSWC and the Office of Ratepayer Advocates ("ORA") reached a settlement agreement, subject to CPUC approval, to resolve all the issues in the rehearing. In March 2013, GSWC filed for CPUC approval of the settlement agreement. In anticipation of this settlement, GSWC recorded an additional pretax charge of $416,000 in 2012, representing disallowed plant improvement project costs and related revenues earned on those costs that it expects will be refunded to customers based upon the terms of the settlement being discussed. As a result of this settlement, management does not expect any further disallowances related to this matter. The settlement agreement, if approved, would resolve all issues arising from the rehearing.

BVES General Rate Case:

In February 2012, BVES filed its general rate case (“GRC”) for new rates in years 2013 through 2016. In August 2012, ORA issued its report on the GRC. Included in ORA’s recommendations is a $2.0 million retroactive ratemaking proposal to increase BVES’ accumulated depreciation balance to reflect adopted depreciation expense for the years 2009 through 2012 rather than actual depreciation expense as recorded in compliance with GAAP. ORA also recommends that one-half of deferred rate case costs be borne by shareholders, rather than entirely by customers, as has been authorized by the CPUC in prior rate cases. As of December 31, 2013, GSWC has a $1.8 million regulatory asset representing deferred rate case costs for the current BVES general rate case, which the CPUC has historically allowed utilities to recover. At this time, GSWC does not believe a potential loss is probable. As a result, no provision for loss has been recorded in the financial statements as of December 31, 2013 related to these matters.

In November 2012, GSWC filed a motion to introduce new information regarding the results of a study on mandatory testing of BVES’ transmission and distribution poles to help support BVES' request for approval of additional capital expenditures. The administrative law judge assigned to this GRC re-opened the record to receive additional testimony based on this study, and to conduct additional evidentiary hearings. ORA challenged the results of the study, and requested that BVES provide additional information. GSWC and ORA are currently in negotiation discussions to settle this general rate case. A final decision on the rate case is expected in the third quarter of 2014.

Renewables Portfolio Standard:

In December 2011, a renewables portfolio standard (“RPS”) law went into effect which changed, among other things, annual procurement targets to multi-year procurement targets. Under the RPS, 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 through 2013 compliance period by no later than December 31, 2013.

In December 2012, GSWC entered into a ten-year agreement with a third party to purchase renewable energy credits (“RECs”). Under the terms of the agreement, GSWC agreed to purchase approximately 582,000 RECs over a 10 -year period which would be used towards meeting the CPUC’s RPS procurement requirements. In July 2013, the CPUC approved the agreement. As a result of this agreement, management believes BVES will in compliance with the CPUC's RPS requirements over the next ten years. During 2013, BVES purchased a number of RECs under this agreement, the majority of which have been applied towards the pre-2011 RPS requirements and 2011 through 2013 requirements. GSWC also applied RECs purchased from the Los Angeles County Sanitation District towards the pre-2011 RPS requirements and 2011 through 2013 requirements. As of December 31, 2013, GSWC has purchased sufficient RECs to be in compliance for all periods through 2013. Accordingly, no provision for loss or potential penalties has been recorded in the financial statements as of December 31, 2013. In December 2013 GSWC filed a compliance report with the CPUC covering the pre-2011 compliance period, which did not reflect any RPS procurement deficiencies. GSWC intends to file with the CPUC for the compliance period 2011 through 2013 in August 2014. The cost of these RECs have been included as part of the electric supply cost balancing account as of December 31, 2013.

Cost of Capital Proceeding for Water Regions:

In July 2012, the CPUC issued a final decision on GSWC’s water cost of capital proceeding. The decision authorized, among other things, a return on equity ("ROE") of 9.99% and for GSWC to continue the Water Cost of Capital Mechanism (“WCCM”). The WCCM adjusts ROE and rate of return on rate base between the three-year cost of capital proceedings only if there is a positive or negative change of more than 100 basis points in the average of the Moody’s Aa utility bond rate as measured over the period October 1 through September 30. If the average Moody’s rate for this period changes by over 100 basis points from the benchmark, the ROE will be adjusted by one half of the difference. For the period October 1, 2011 through September 30, 2012, the Moody’s rate declined by 112 basis points from the benchmark. As a result, in 2012 GSWC filed an advice letter to lower its water ROE by 56 basis points, from 9.99% to 9.43%, which was incorporated into 2013 water rates. For the period October 1, 2012 through September 30, 2013, the Moody’s rate increased by 10 basis points from the benchmark. As a result, GSWC's current water ROE of 9.43% remains unchanged for 2014.

Utility Plant and Intangible Assets

12 Months Ended

Dec. 31, 2013

Utility Plant and Intangible Assets

Utility Plant and Intangible Assets

The following table shows Registrant’s utility plant by major asset class:



	GSWC December 31,						AWR December 31,
(dollars in thousands)	2013			2012			2013			2012
Water
Land	$	15,423		$	15,357		$	15,423		$	15,357
Intangible assets	34,001			33,731			34,019			33,750
Source of water supply	75,651			72,020			75,651			72,020
Pumping	147,390			142,586			147,390			142,586
Water treatment	70,947			63,738			70,947			63,738
Transmission and distribution	856,823			796,973			856,823			796,973
General	107,274			103,308			116,346			112,206
	1,307,509			1,227,713			1,316,599			1,236,630
Electric
Transmission and distribution	58,400			56,757			58,400			56,757
Generation	12,547			12,547			12,547			12,547
General (1)	8,413			8,349			8,413			8,349
	79,360			77,653			79,360			77,653

Less — accumulated depreciation	(466,329		)	(437,949		)	(471,665		)	(442,316		)
Construction work in progress	56,754			45,720			57,183			45,824
Net utility plant	$	977,294		$	913,137		$	981,477		$	917,791

(1) Includes intangible assets of $1.2 million for studies performed in association with the electricity segment of the Registrant’s operations for the years ended December 31, 2013 and 2012.

As of December 31, 2013 and 2012, intangible assets consist of the following:



	Weighted Average Amortization	GSWC December 31,						AWR December 31,
(dollars in thousands)	Period	2013			2012			2013			2012
Intangible assets:
Conservation	24 years	$	9,496		$	9,496		$	9,496		$	9,496
Water and service rights (2)	25 years	8,124			8,124			8,695			8,695
Water planning studies	14 years	17,214			16,945			17,214			16,945
Total amortized intangible assets		34,834			34,565			35,405			35,136
Less — accumulated amortization		(22,459		)	(20,656		)	(22,530		)	(20,715		)
Intangible assets, net of amortization		$	12,375		$	13,909		$	12,875		$	14,421

Intangible assets not subject to amortization (3)		$	409		$	409		$	427		$	427

(2) Includes intangible assets of $571,000 for contracted services included in "Other Property and Investments" on the consolidated balance sheets as of December 31, 2013 and 2012.

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

For the years ended December 31, 2013, 2012 and 2011, amortization of intangible assets was $1.9 million, $2.4 million and $2.5 million, respectively, for AWR and GSWC. Estimated future consolidated amortization expenses related to intangible assets for the succeeding five years are (in thousands):



	Amortization Expense
2014	$	2,436
2015	1,962
2016	1,487
2017	1,487
2018	1,487
Total	$	8,859

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

Asset Retirement Obligations:

The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other Credits” on the balance sheets as of December 31, 2013 and 2012:



(dollars in thousands)	GSWC
Obligation at December 31, 2011	$	2,989
Additional liabilities incurred	48
Liabilities settled	(209		)
Accretion	190
Obligation at December 31, 2012	$	3,018
Additional liabilities incurred	11
Liabilities settled	(126		)
Accretion	192
Obligation at December 31, 2013	$	3,095

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

Derivative Instruments

12 Months Ended

Dec. 31, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

GSWC’s BVES division purchases power at a fixed cost, under purchased power contracts, depending on the amount of power and the period during which the power is purchased under such contracts. These contracts are subject to the accounting guidance for derivatives and require mark-to-market derivative accounting. For the most recent purchased power contract, which expired in November 2013, the CPUC 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 were deferred on a monthly basis into a non-interest bearing regulatory memorandum account that tracked the changes in fair value of the derivative throughout the term of the contract. As a result, these unrealized gains and losses did not impact GSWC’s earnings.

As a result of the expiration of this purchase power contract, there was no cumulative unrealized gain or loss in the memorandum account at December 31, 2013. In June 2013, GSWC filed with the CPUC for approval of a new purchase power master agreement which, if approved, would enable GSWC to purchase 12 megawatts of base load energy at a fixed-price which will be negotiated upon CPUC approval of the agreement. The filing also requested a regulatory asset and liability memorandum account for the new contract to offset the entries required by the accounting guidance on derivatives, as discussed above. BVES is currently purchasing energy based on month-to-month purchased power contracts, pending approval of the new purchase power master agreement.

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

The following table presents changes in the fair value of GSWC’s derivatives for the years ended December 31, 2013 and 2012.



(dollars in thousands)	2013			2012
Balance, at beginning of the period	$	(3,060	)	$	(7,611	)
Unrealized gain on purchased power contracts	3,060			4,551
Balance, at end of the period	$	—		$	(3,060	)

- Definition

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

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+ Details

Military Privatization

12 Months Ended

Dec. 31, 2013

Military Privatization

Military Privatization

Each Military Utility Privatization Subsidiary has entered into a service contract with the U.S. government to operate and maintain, as well as perform construction activities to renew and replace the water and/or wastewater systems at a military base or bases. The amounts charged by each Military Utility Privatization Subsidiary for these services are based upon the terms of the 50-year contract between the Military Utility Privatization Subsidiary and the U.S. government. Under the terms of each of these agreements, the Military Utility Privatization Subsidiaries agreed to operate and maintain the water and/or wastewater systems for: (i) a monthly net fixed-price for operation and maintenance, and (ii) an amount to cover renewals and replacements. Under the terms of each of these contracts, prices are to be redetermined at the end of the initial two year period and every three years thereafter. In addition, these contracts may also include firm, fixed-priced initial capital upgrade projects to upgrade the existing infrastructure.

Prices may be equitably adjusted for changes in law and other circumstances. These adjustments can be retrospective and/or prospective. The Military Utility Privatization Subsidiaries have experienced delays in obtaining price redeterminations as required by the terms of these contracts. Interim rate increases have, at times, been implemented pending the outcome of these price redeterminations. In addition, contract modifications may be issued for other necessary capital upgrades to the existing infrastructure approved by the U.S. government. Each of the contracts may be subject to termination, in whole or in part, prior to the end of the 50-year term for convenience of the U.S. government or as a result of default or nonperformance by the applicable Military Utility Privatization Subsidiary.

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

The asset, “Costs and estimated earnings in excess of billings on uncompleted contracts,” represents revenues recognized in excess of amounts billed. The liability, “Billings in excess of costs and estimated earnings on uncompleted contracts,” represents billings in excess of revenues recognized for renewal and replacement work. Costs and estimated earnings on uncompleted contracts and amounts due from the U.S. government as of December 31, 2013 and 2012 are as follows:



(dollars in thousands)	2013			2012
Revenues (costs and estimated earnings) recognized on uncompleted contracts	$	78,741		$	62,902
Less: Billings to date	(32,262		)	(37,335		)
	$	46,479		$	25,567

Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts	$	53,331		$	38,139
Billings in excess of costs and estimated earnings on uncompleted contracts	(6,852		)	(12,572		)
	$	46,479		$	25,567
Receivables from the U.S. government:
Billed receivables from the U.S. government	$	7,106		$	12,913
Unbilled receivables from the U.S. government	3,104			4,535
Less: allowance for doubtful accounts	—			(8		)
Total	$	10,210		$	17,440

- Definition

The entire disclosure for long-term contracts or programs.

+ References

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-Paragraph 12, 15, 16

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 81-1

-Paragraph 94

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

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

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section C

-Chapter 11

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

+ Details

Earnings Per Share and Capital Stock

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share and Capital Stock

In accordance with the accounting guidance for participating securities and earnings per share (“EPS”), Registrant uses the “two-class” method of computing EPS. The “two-class” method is an earnings allocation formula that determines EPS for each class of common stock and participating security. AWR has participating securities related to stock options and restricted stock units that earn dividend equivalents on an equal basis with AWR’s common shares that have been issued under AWR’s 2000 and 2008 employee plans and the 2003 and 2013 directors plans. In applying the “two-class” method, undistributed earnings are allocated to both common shares and participating securities.

The following is a reconciliation of Registrant’s net income and weighted average common shares outstanding for calculating basic net income per share reflecting the two-for-one stock split effective September 3, 2013:



Basic	For The Years Ended December 31,
(in thousands, except per share amounts)	2013		2012		2011
Net income from continuing operations	$	62,686	$	54,148	$	42,010
Net income from discontinued operations	—		—		3,849
Net income	62,686		54,148		45,859
Less: (a) Distributed earnings to common shareholders	29,366		24,129		20,563
Distributed earnings to participating securities	171		171		140
Undistributed earnings	33,149		29,848		25,156

(b) Undistributed earnings allocated to common shareholders	32,958		29,638		24,985
Undistributed earnings allocated to participating securities	191		210		171
Total income available to common shareholders, basic (a)+(b)	$	62,324	$	53,767	$	45,548

Weighted average common shares outstanding, basic	38,639		37,998		37,386

Basic earnings per common share:
Income from continuing operations	$	1.61	$	1.42	$	1.12
Income from discontinued operations	—		—		0.10
Net Income	$	1.61	$	1.42	$	1.22

Diluted EPS is based upon the weighted average number of common shares, including both outstanding shares and shares potentially issuable in connection with stock options and restricted stock units granted under AWR’s 2000 and 2008 employee plans, and the 2003 and 2013 directors plans, and net income. At December 31, 2013, there were 264,596 stock options outstanding under these Plans. At December 31, 2013, there were also 237,956 restricted stock units outstanding including performance shares awarded to officers of the Registrant.

The following is a reconciliation of Registrant’s net income and weighted average common shares outstanding for calculating diluted net income per share reflecting the two-for-one stock split effective September 3, 2013:



Diluted	For The Years Ended December 31,
(in thousands, except per share amounts)	2013		2012		2011
Common shareholders earnings, basic	$	62,324	$	53,767	$	45,548
Undistributed earnings for dilutive stock options	191		210		171
Total common shareholders earnings, diluted	$	62,515	$	53,977	$	45,719

Weighted average common shares outstanding, basic	38,639		37,998		37,386
Stock-based compensation (1)	230		264		288
Weighted average common shares outstanding, diluted	38,869		38,262		37,674
Diluted earnings per common share
Income from continuing operations	$	1.61	$	1.41	$	1.11
Income from discontinued operations	—		—		0.10
Net income	$	1.61	$	1.41	$	1.21

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 264,596 stock options and 237,956 restricted stock units, including performance awards, at December 31, 2013 were deemed to be outstanding in accordance with accounting guidance on earnings per share.

During the years ended December 31, 2013, 2012 and 2011 AWR issued common shares totaling 114,821, 77,038 and 138,868, respectively, under AWR’s Common Share Purchase and Dividend Reinvestment Plan (“DRP”), the 2000 and 2008 employee plans and the 2003 and 2013 directors plans. As of December 31, 2013, there are 1,055,948 and 387,300 common shares authorized for issuance directly by AWR but unissued under the DRP and the 401(k) Plan, respectively. Shares reserved for the 401(k) Plan are in relation to AWR’s matching contributions and investment by participants. In addition, during the years ended December 31, 2013, 2012 and 2011, AWR issued 131,448, 819,400 and 177,426 common shares for approximately $2,111,000, $13,295,000 and $2,350,000, respectively, as a result of the exercise of stock options. During 2013, 2012 and 2011, no cash proceeds received by AWR as a result of the exercise of stock options were distributed to any subsidiaries of AWR.

During the years ended December 31, 2013, 2012 and 2011, AWR repurchased common shares in the open market of 598,573, 1,351,934 and 882,820, respectively, under AWR’s DRP and 401(k) Plan, which were used to satisfy the requirements of these plans and programs.

In August 2012, AWR filed a Registration Statement with the Securities and Exchange Commission (“SEC”) for the sale from time to time of debt and equity securities. As of December 31, 2013, $115 million was available for issuance of additional securities under this registration statement. This Registration Statement expires in August 2015.

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

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Dividend Limitations	12 Months Ended
Dividend Limitations	Dec. 31, 2013
Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract]
Dividend Limitations	Dividend Limitations GSWC is subject to contractual restrictions on its ability to pay dividends. GSWC’s maximum ability to pay dividends is restricted by certain Note Agreements to the sum of $21.0 million plus 100% of consolidated net income from various dates plus the aggregate net cash proceeds received from capital stock offerings or other instruments convertible into capital stock from various dates. Under the most restrictive of the Note Agreements, $371.9 million was available to pay dividends to AWR as of December 31, 2013. GSWC is also prohibited from paying dividends if, after giving effect to the dividend, its total indebtedness to capitalization ratio (as defined) would be more than 0.6667 to 1. Dividends in the amount of $29.4 million, $10.2 million and $20.0 million were paid to AWR by GSWC during the years ended December 31, 2013, 2012 and 2011, respectively. ASUS paid a dividend of $6.7 million to AWR in 2012. The ability of AWR, ASUS and GSWC to pay dividends is also restricted by California law. Effective January 1, 2012, California revised the legal standards applicable to a California corporation seeking to distribute dividends. Under the revised law, AWR, GSWC and ASUS are each permitted to distribute dividends to its shareholders so long as the Board of Directors determines, in good faith, that either: (i) the value of the corporation’s assets equals or exceeds the sum of its total liabilities immediately after the dividend, or (ii) its retained earnings equals or exceeds the amount of the distribution. Under the least restrictive of the California tests, approximately $238.4 million was available to pay dividends to AWR’s shareholders at December 31, 2013. Approximately $203.9 million was available for GSWC to pay dividends to AWR at December 31, 2013. Approximately $29.0 million was available for ASUS to pay dividends to AWR at December 31, 2013.

Bank Debt

12 Months Ended

Dec. 31, 2013

Bank Debt

Bank Debt

AWR has access to a syndicated credit facility which was amended on May 23, 2013 to, among other things, extend the expiration date of the syndicated credit facility to May 23, 2018, reduce the amount of interest and fees paid by AWR, and update certain representations and covenants in the credit agreement. AWR may, under the terms of the fourth amendment, elect to increase the aggregate commitment by up to an additional $50.0 million. The aggregate effective amount that may be outstanding under letters of credit is $25.0 million. AWR has obtained letters of credit, primarily for GSWC, in the aggregate amount of $18.1 million, including: (i) a letter of credit with a fee of 1.2%, in the amount of $6.3 million, in favor of a trustee with respect to the variable rate obligation issued by the Three Valleys Municipal Water District; (ii) letters of credit with a fee of 1.2%, in an aggregate amount of $440,000 as security for GSWC’s business automobile insurance policy; (iii) a letter of credit with a fee of 1.2%, in an amount of $585,000 as security for the purchase of power; (iv) a $7.2 million letter of credit with a fee of 1.2% representing 80% of total American Recovery and Reinvestment Act (“ARRA”) funds received by GSWC for reimbursement of capital costs related to the installation of meters in GSWC’s Arden-Cordova water system; (v) a $15,000 irrevocable letter of credit pursuant to a franchise agreement with the City of Rancho Cordova, and, (vi) an irrevocable letter of credit in the amount of $3.6 million, pursuant to a settlement agreement with Southern California Edison Company to cover GSWC’s commitment to pay the settlement amount. Letters of credit outstanding reduce the amount that may be borrowed under the revolving credit facility. There were no compensating balances required.

Loans can be obtained at the option of AWR and bear interest at rates based on credit ratings and Euro rate margins. In August 2013, Standard & Poor’s Ratings Services (“S&P”) affirmed the ‘A+’ corporate credit rating on AWR and GSWC with a stable outlook. S&P debt ratings range from AAA (highest rating possible) to D (obligation is in default). In December 2013, Moody's Investor Service affirmed its 'A2' rating with a stable outlook for GSWC.

At December 31, 2013, there were no borrowings outstanding under this facility. At times, AWR borrows under this facility and provides loans to its subsidiaries in support of their operations, on terms that are similar to that of the credit facility.

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



	December 31,
(in thousands, except percent)	2013			2012			2011
Balance Outstanding at December 31,	$	—		$	—		$	2,000
Interest Rate at December 31,	0.82		%	1.41		%	1.51		%
Average Amount Outstanding	$	—		$	885		$	25,713
Weighted Average Annual Interest Rate	1.02		%	1.49		%	1.46		%
Maximum Amount Outstanding	$	—		$	6,000		$	64,900

All of the letters of credit are issued pursuant to the syndicated revolving credit facility. The syndicated revolving credit facility contains restrictions on prepayments, disposition of property, mergers, liens and negative pledges, indebtedness and guaranty obligations, transactions with affiliates, minimum interest coverage requirements, a maximum debt to capitalization ratio and a minimum debt rating. Pursuant to the credit agreement, AWR must maintain a minimum interest coverage ratio of 3.25 times interest expense, a maximum total funded debt ratio of 0.65 to 1.00 and a minimum Moody’s Investor Service or S&P debt rating of Baa3 or BBB-, respectively. As of December 31, 2013, 2012 and 2011, AWR was in compliance with these requirements. As of December 31, 2013, AWR had an interest coverage ratio of 7.18 times interest expense, a debt ratio of 0.42 to 1.00 and a debt rating of A+ by S&P.

Long-Term Debt

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Long-Term Debt

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

As of December 31, 2013, GSWC had $100.0 million available for issuance of debt securities under a Registration Statement filed with the SEC. This Registration Statement expires in November 2014.

Private placement notes issued by GSWC in the amount of $28 million contain restrictions on the payment of dividends, minimum interest coverage requirements, a maximum debt to capitalization ratio and a negative pledge. Pursuant to the terms of these agreements, GSWC must maintain a minimum interest coverage ratio of two times interest expense. As of December 31, 2013, GSWC had an interest coverage ratio of over four times interest expense.

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

Certain long-term debt issues outstanding as of December 31, 2013 can be redeemed, in whole or in part, at the option of GSWC subject to redemption schedules embedded in the agreements particular to each redeemable issue. With the exception of the 9.56% Notes and Senior Notes issued to Co-Bank, the redemption premiums in effect for 2013 range up to 0.383% of par value. The 9.56% Notes are subject to a make-whole premium based on 55 basis points above the applicable Treasury Yield if redeemed prior to 2021. After 2021, the maximum redemption premium is 3% of par value. The Senior Notes with Co-Bank are subject to a make-whole premium based on the difference between Co-Bank’s cost of funds on the date of purchase and Co-Bank’s cost of funds on the date of redemption, plus 0.5%.

In October 2009, GSWC entered into an agreement with the California Department of Health (“CDPH”) whereby CDPH agreed to provide funds to GSWC of up to $9.0 million under the American Recovery and Reinvestment Act. Proceeds from the funds received were used to reimburse GSWC for capital costs incurred to install water meters to convert customers in GSWC’s Arden-Cordova district from non-metered service to metered service. Through 2013, GSWC has received a total of $8.6 million in reimbursements from the CDPH, half of which was recorded as a contribution in aid of construction and the other half as long-term debt in accordance with the terms of the agreement. The loan portion bears interest at a rate of 2.5% and is payable over 20 years beginning in 2013. A surcharge to recover from customers the debt service cost on this loan was approved by the CPUC and implemented in 2013. Pursuant to the agreement, GSWC also issued letters of credit to CDPH equal to 80% of the amount loaned to GSWC. As of December 31, 2013, GSWC has issued a total of $7.2 million in letters of credit to CDPH.

Annual maturities of all long-term debt, including capitalized leases, are as follows for each fiscal year through December 31, 2018 and thereafter (in thousands):



	Maturity as of December 31,
2014	$	6,298
2015	290
2016	309
2017	327
2018	321
Thereafter	324,832
Total	$	332,377

Taxes on Income

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Taxes on Income

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

GSWC is included in AWR’s consolidated federal income tax and combined California state franchise tax returns. California unitary apportionment provides a benefit or detriment to AWR’s state taxes, depending on a combination of the profitability of AWR’s non-California activities as well as the proportion of its California sales to total sales. Consistent with the method adopted for regulatory purposes, GSWC’s tax expense is computed as if GSWC were autonomous and files separate returns. Given that all of GSWC’s activities are conducted within California, GSWC’s state tax expense does not reflect apportionment of its income.

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

The significant components of the deferred tax assets and liabilities as reflected in the balance sheets at December 31, 2013 and 2012 are:



	AWR						GSWC
	December 31,						December 31,
(dollars in thousands)	2013			2012			2013			2012
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	$	1,049		$	1,649		$	1,049		$	1,649
Regulatory-liability-related: California Corp Franchise Tax	4,337			3,690			4,337			3,690
Other non-property-related	2,005			2,609			1,543			2,151
Contributions and advances	8,655			9,443			8,655			9,443
	$	16,046		$	17,391		$	15,584		$	16,933
Deferred tax liabilities:
Fixed assets	$	(131,534	)	$	(121,802	)	$	(131,548	)	$	(121,881	)
Regulatory-asset-related: depreciation and other	(21,575		)	(21,754		)	(21,575		)	(21,754		)
Other property-related	(155		)	(152		)	(155		)	(151		)
Balancing and memorandum accounts	(6,663		)	(1,020		)	(6,663		)	(1,020		)
Deferred charges	(6,064		)	(6,632		)	(6,064		)	(6,632		)
	(165,991		)	(151,360		)	(166,005		)	(151,438		)
Accumulated deferred income taxes - net	$	(149,945	)	$	(133,969	)	$	(150,421	)	$	(134,505	)

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



	AWR
	Year Ended December 31,
(dollars in thousands)	2013		2012		2011
Current
Federal	$	13,741	$	15,585	$	9,107
State	5,930		5,273		7,108
Total current tax expense	$	19,671	$	20,858	$	16,215
Deferred
Federal	$	14,769	$	13,088	$	15,189
State	1,343		1,999		(1,328		)
Total deferred tax expense	16,112		15,087		13,861
Total income tax expense from continuing operations	$	35,783	$	35,945	$	30,076



	GSWC
	Year Ended December 31,
(dollars in thousands)	2013		2012		2011
Current
Federal	$	10,768	$	7,957	$	5,246
State	6,315		3,830		6,920
Total current tax expense	$	17,083	$	11,787	$	12,166
Deferred
Federal	$	14,691	$	12,670	$	15,118
State	1,360		2,043		(1,313		)
Total deferred tax expense	16,051		14,713		13,805
Total income tax expense	$	33,134	$	26,500	$	25,971

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



	AWR
	Year Ended December 31,
(dollars in thousands, except percent)	2013			2012			2011
Federal taxes on pretax income at statutory rate	$	34,464		$	31,533		$	25,230
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	5,111			4,957			3,781
Flow-through on fixed assets	646			636			1,026
Flow-through on pension costs	612			10			254
Flow-through on removal costs	(2,141		)	(943		)	(281		)
Domestic production activities deduction	(2,944		)	(553		)	(277		)
Investment tax credit	(91		)	(91		)	(91		)
Other – net	126			396			434
Total income tax expense from continuing operations	$	35,783		$	35,945		$	30,076
Pretax income from continuing operations	$	98,469		$	90,093		$	72,086
Effective income tax rate	36.3		%	39.9		%	41.7		%



	GSWC Year Ended December 31,
(dollars in thousands, except percent)	2013			2012			2011
Federal taxes on pretax income at statutory rate	$	28,622		$	23,002		$	21,278
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	5,372			4,048			3,707
Flow-through on fixed assets	646			636			1,026
Flow-through on pension costs	612			10			254
Flow-through on removal costs	(2,141		)	(943		)	(281		)
Domestic production activities deduction	(1,316		)	(553		)	(277		)
Investment tax credit	(91		)	(91		)	(91		)
Other – net	1,430			391			355
Total income tax expense	$	33,134		$	26,500		$	25,971
Pretax income	$	81,776		$	65,720		$	60,793
Effective income tax rate	40.5		%	40.3		%	42.7		%

AWR and GSWC had no unrecognized tax benefits at December 31, 2013, 2012 and 2011.

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

At December 31, 2013, AWR and GSWC included $757,000 and $704,000, respectively, of net interest receivables from taxing authorities in other current and noncurrent assets. AWR and GSWC recognized $99,000 and $21,000, respectively, of interest income from taxing authorities during the year ended December 31, 2013. At December 31, 2012, AWR and GSWC included $2,838,000 and $2,775,000, respectively, of net interest receivables from taxing authorities in other current and noncurrent assets. AWR and GSWC recognized $473,000 and $461,000 respectively, of interest income from taxing authorities during the year ended December 31, 2012. At December 31, 2011, AWR and GSWC included $2,364,000 and $2,314,000, respectively, of net interest receivables from taxing authorities in other current and noncurrent assets. AWR and GSWC recognized $121,000 and $102,000, respectively, of interest income from taxing authorities during the year ended December 31, 2011.

At December 31, 2013, 2012 and 2011, Registrant had no significant accruals for income-tax-related penalties and did not recognize any significant income-tax-related penalties during the years ended December 31, 2013, 2012 and 2011.

Registrant files federal and various state income tax returns. During 2012, the Congressional Joint Committee of Taxation completed, without exception, its review of the Internal Revenue Service’s (“IRS’s”) report sustaining refund claims filed for the years 2002-2004 in connection with the IRS’s examination of AWR’s implementation of a consent to change an accounting method (“Consent”). The IRS processed and issued the refunds in 2013.

AWR’s 2007-2008 and 2010-2012 tax years remain subject to examination by the IRS. AWR has filed protective refund claims with the applicable state taxing authority for the 2002 through 2008 tax years, also in connection with the Consent. During 2012, the California Franchise Tax Board commenced examining these claims. The 2009-2012 tax years remain subject to examination by state taxing authorities.

Changes in Tax Law

In September 2013, the U.S. Treasury Department issued final regulations on the tax treatment of tangible property, including guidance on expensing certain repair and maintenance expenditures. The regulations are effective for tax years beginning on or after January 1, 2014. Registrant’s current tax treatment of tangible property continues to be permitted; however, Registrant is evaluating its water-pipeline tax repair-cost method, as well as other tax-method changes pursuant to these regulations. If Registrant were to adopt such guidance, the impact to total income tax expense and the effective tax rate is not expected to be significant.

In January 2013, the American Taxpayer Relief Act of 2012 extended 50% bonus depreciation for qualifying property through 2013. Although this change in law reduces AWR’s current taxes payable, it does 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.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

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

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

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

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

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

+ Details

Employee Benefit Plans

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

Pension and Post-Retirement Medical Plans:

Registrant maintains a defined benefit pension plan (the “Pension Plan”) that provides eligible employees (those aged 21 and older, hired before January 1, 2011) monthly benefits upon retirement based on average salaries and length of service. The eligibility requirement to begin receiving these benefits is 5 years of vested service. The normal retirement benefit is equal to 2% of the five highest consecutive years’ average earnings multiplied by the number of years of credited service, up to a maximum of 40 years, reduced by a percentage of primary social security benefits. There is also an early retirement option. Annual contributions are made to the Pension Plan, which comply with the funding requirements of the Employee Retirement Income Security Act (“ERISA”). At December 31, 2013, Registrant had 985 participants in the Pension Plan.

In January 2011, the Board of Directors approved an amendment to the Pension Plan, closing the plan to new employees hired after December 31, 2010. Employees hired or rehired after December 31, 2010 are eligible to participate in a defined contribution plan. Registrant's existing 401(k) Investment Incentive Program was amended to include this defined contribution plan. Under this plan, Registrant provides a contribution of 5.25% of eligible pay each pay period into investment vehicles offered by the plan’s trustee. Participants will be fully vested in this plan once the employee attains three years of service. Employees hired before January 1, 2011 continue to participate in and accrue benefits under the terms of the defined benefit plan. For the years ended December 31, 2013 and 2012, Registrant contributed $394,000 and $254,000, respectively, to the defined contribution plan.

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

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

The following table sets forth the Pension Plan’s and post-retirement medical plan’s funded status and amounts recognized in Registrant’s balance sheets and the components of net pension cost and accrued liability at December 31, 2013 and 2012:



	Pension Benefits						Post-Retirement Medical Benefits
(dollars in thousands)	2013			2012			2013			2012
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	163,230		$	146,127		$	12,296		$	12,448
Service cost	6,967			6,675			407			419
Interest cost	6,907			6,657			439			534
Actuarial loss (gain)	(19,918		)	7,759			(1,340		)	(657		)
Benefits/expenses paid	(4,506		)	(3,988		)	(414		)	(448		)
Projected benefit obligation at end of year	$	152,680		$	163,230		$	11,388		$	12,296

Changes in Plan Assets:
Fair value of plan assets at beginning of year	$	107,638		$	92,910		$	8,359		$	7,916
Actual return on plan assets	17,846			12,599			1,320			736
Employer contributions	6,556			6,117			608			155
Benefits/expenses paid	(4,506		)	(3,988		)	(414		)	(448		)
Fair value of plan assets at end of year	$	127,534		$	107,638		$	9,873		$	8,359

Funded Status:
Net amount recognized as accrued pension cost	$	(25,146	)	$	(55,592	)	$	(1,515	)	$	(3,937	)



	Pension Benefits						Post-Retirement Medical Benefits
(in thousands)	2013			2012			2013			2012
Amounts recognized on the balance sheets:
Current liabilities	$	—		$	—		$	—		$	—
Non-current liabilities	(25,146		)	(55,592		)	(1,515		)	(3,937		)
Net amount recognized	$	(25,146	)	$	(55,592	)	$	(1,515	)	$	(3,937	)
Amounts recognized in regulatory assets consist of:
Initial net obligation	$	—		$	—		$	417		$	837
Prior service cost (credit)	285			404			(433		)	(633		)
Net (gain) loss	15,581			48,648			(3,159		)	(889		)
Regulatory assets (liabilities)	15,866			49,052			(3,175		)	(685		)
Unfunded accrued pension cost	9,280			6,540			4,690			4,622
Net liability recognized	$	25,146		$	55,592		$	1,515		$	3,937

Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	$	49,052		$	50,505		$	(685	)	$	570
Net loss (gain)	(30,190		)	1,700			(2,278		)	(1,036		)
Amortization of initial net obligation	—			—			(419		)	(419		)
Amortization of prior service (cost) credit	(118		)	(118		)	200			200
Amortization of net gain (loss)	(2,878		)	(3,035		)	7			—
Total change in regulatory asset	(33,186		)	(1,453		)	(2,490		)	(1,255		)
Regulatory asset (liability) at end of year	$	15,866		$	49,052		$	(3,175	)	$	(685	)

Net periodic pension costs	$	9,296		$	9,945		$	676		$	815
Change in regulatory asset	(33,186		)	(1,453		)	(2,490		)	(1,255		)
Total recognized in net periodic pension cost and regulatory asset (liability)	$	(23,890	)	$	8,492		$	(1,814	)	$	(440	)

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net obligation	$	—		$	—		$	(418	)	$	(419	)
Prior service (cost) credit	$	(118	)	$	(118	)	$	200		$	200
Net gain (loss)	$	(29	)	$	(2,846	)	$	262		$	—

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	152,680		$	163,230		$	11,388		$	12,296
Accumulated benefit obligation	$	131,580		$	138,230		N/A			N/A
Fair value of plan assets	$	127,534		$	107,368		$	9,873		$	8,359

Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate	5.10		%	4.30		%	4.65		%	3.75		%
Rate of compensation increase	4.00		%	4.00		%	N/A			N/A

Consistent with decisions from the CPUC and in accordance with regulatory accounting principles, Registrant capitalizes a portion of its pension and other post-retirement costs in the overhead pool included in Utility Plant. The components of net periodic pension and post-retirement benefits cost, before allocation to the overhead pool, for 2013, 2012 and 2011 are as follows:



	Pension Benefits									Post-Retirement Medical Benefits
(dollars in thousands, except percent)	2013			2012			2011			2013			2012			2011
Components of Net Periodic Benefits Cost:
Service cost	$	6,967		$	6,675		$	5,624		$	407		$	419		$	391
Interest cost	6,907			6,657			6,524			439			534			549
Expected return on plan assets	(7,574		)	(6,540		)	(6,349		)	(382		)	(357		)	(298		)
Amortization of transition	—			—			—			419			419			419
Amortization of prior service cost (credit)	118			118			118			(200		)	(200		)	(200		)
Amortization of actuarial (gain) loss	2,878			3,035			1,242			(7		)	—			—
Net periodic pension cost under accounting standards	$	9,296		$	9,945		$	7,159		$	676		$	815		$	861
Regulatory adjustment - deferred	(1,920		)	(2,305		)	(209		)	—			—			—
Total expense recognized, before allocation to overhead pool	$	7,376		$	7,640		$	6,950		$	676		$	815		$	861

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.30		%	4.65		%	5.55		%	3.75		%	4.45		%	5.20		%
Expected long-term return on plan assets	7.00		%	7.00		%	7.00		%	*			*			*
Rate of compensation increase	4.00		%	4.00		%	4.00		%	N/A			N/A			N/A

*7.0% for union plan, 4.2% for non-union, net of income taxes in 2013, 2012 and 2011.

Regulatory Adjustment:

As previously discussed in Note 2, the CPUC authorized GSWC to track differences between the forecasted annual pension expenses adopted in rates for its water regions and the general office and the actual annual expense to be recorded by GSWC in accordance with the accounting guidance for pension costs. During the years ended December 31, 2013, 2012 and 2011, GSWC’s actual expense under the accounting standard was greater than the amounts included in customer rates by $1.9 million, $2.3 million and $209,000, respectively. This under-collection has been recorded in the two-way pension balancing account included in regulatory assets. As of December 31, 2013, the pension balancing account totaled $5.1 million included in regulatory assets.

Plan Funded Status:

Registrant’s pension and post-retirement plans were underfunded at December 31, 2013 and 2012. Registrant’s market related value of plan assets is equal to the fair value of plan assets. Past volatile market conditions have affected the value of GSWC’s trust established to fund its future long-term pension benefits. These benefit plan assets and related obligations are measured annually using a December 31 measurement date. Changes in the plan’s funded status will affect the assets and liabilities recorded on the balance sheet in accordance with accounting guidance on employers’ accounting for defined benefit pension and other post-retirement plans. Due to Registrant’s regulatory recovery treatment, the recognition of the funded status is offset by a regulatory asset pursuant to guidance on accounting for the effects of certain types of regulation.

Plan Assets:

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

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

The Committee approves the target asset allocations. Registrant’s pension and post-retirement plan weighted-average asset allocations at December 31, 2013 and 2012, by asset category are as follows:



	Pension Benefits				Post-Retirement Medical Benefits
Asset Category	2013		2012		2013		2012
Actual Asset Allocations:
Equity securities	61	%	60	%	61	%	61	%
Debt securities	37	%	39	%	38	%	38	%
Cash equivalents	2	%	1	%	1	%	1	%
Total	100	%	100	%	100	%	100	%

Equity securities did not include AWR’s stock as of December 31, 2013 and 2012.



Target Asset Allocations for 2014:	Pension Benefits		Post-retirement Medical Benefits
Equity securities	60	%	60	%
Debt securities	40	%	40	%
Total	100	%	100	%

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

The following tables set forth by level, within the fair value hierarchy, the pension and post-retirement plans’ investment assets measured at fair value as of December 31, 2013 and 2012:



	Fair Value as of December 31, 2013
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Pension Plan Assets:
Cash equivalents	$	2,096	—	—	$	2,096
Fixed income securities	47,627		—	—	47,627
Equity securities:
U.S. small cap stocks	6,576		—	—	6,576
U.S. mid cap stocks	13,119		—	—	13,119
U.S. large cap stocks	39,280		—	—	39,280
International funds	12,501		—	—	12,501
Real estate funds	6,335		—	—	6,335
Total equity securities	77,811		—	—	77,811
Total investments measured at fair value	$	127,534	—	—	$	127,534

Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	142	—	—	$	142
Fixed income	3,731		—	—	3,731
U.S. equity securities (large cap stocks)	6,000		—	—	6,000
Total investments measured at fair value	$	9,873	—	—	$	9,873



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

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

Plan Contributions:

During 2013, Registrant contributed $6.6 million and $608,000 to its pension and post-retirement medical plans, respectively. Registrant currently expects to contribute at least $6.3 million to its pension in 2014. Registrant’s policy is to fund the plans annually at a level which is deductible for income tax purposes and is consistent with amounts recovered in customer rates.

Benefit Payments:

Registrant’s estimated future benefit payments at December 31, 2013 for the next five years and thereafter are as follows (in thousands):



	Pension Benefits		Post-Retirement Medical Benefits
2014	$	4,971	$	483
2015	5,447		558
2016	5,929		630
2017	6,513		713
2018	7,094		814
Thereafter	45,594		5,057
Total	$	75,548	$	8,255

Assumptions:

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

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

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

Healthcare Cost Trend Rate — A sliding scale for assumed health care cost increases was used for the periods presented. In 2013, health care cost increases started at 7.8% grading down to 6.3% in 10 years for those under age 65, and at 7.0% grading down to 5.7% in 10 years for those 65 and over. In 2012, health care cost increases started at 8.0% grading down to 7.2% in 10 years for those under age 65, and at 7.0% grading down to 5.8% in 10 years for those 65 and over. In 2011, health care cost increases started at 8.0% grading down to 6.5% in 10 years for those under age 65, and at 7.0% grading down to 5.8% in 10 years for those 65 and over. Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plans. A one-percentage-point change in assumed health care cost trend rates would have the following effects on the post-retirement medical plan:



(dollars in thousands)	1-Percentage-Point Increase		1-Percentage-Point Decrease
Effect on total of service and interest cost components	$	99	$	(85	)
Effect on post-retirement benefit obligation	$	1,243	$	(1,083	)

Supplemental Executive Retirement Plan:

Registrant has a supplemental executive retirement plan (“SERP”) that provides additional retirement benefits to certain key employees and officers of Registrant by making up benefits, which are limited by Sections 415 and 401(a)(17) of the Internal Revenue Code of 1986, as amended, and certain additional benefits. The Board of Directors approved the establishment of a Rabbi Trust created for the SERP Plan. Assets in a Rabbi Trust can be subject to the claims of creditors; therefore, they are not considered as an asset for purposes of computing the SERP’s funded status. As of December 31, 2013, the balance in the Rabbi Trust totaled $6.8 million and is included in Registrant’s other property and investments.

All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The fixed income category includes corporate bonds and notes. The fair values of these investments are based on quoted market prices in active markets. The following tables set forth by level, within the fair value hierarchy, the Rabbi Trust investment assets measured at fair value as of December 31, 2013 and 2012.



	Fair Value as of December 31, 2013
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	27	—	—	$	27
Fixed income securities	2,587		—	—	2,587
Equity securities	4,202		—	—	4,202
Total investments measured at fair value	$	6,816	—	—	$	6,816



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

The following provides a reconciliation of benefit obligations, funded status of the SERP, as well as a summary of significant estimates at December 31, 2013 and 2012:



(dollars in thousands)	2013			2012
Change in Benefit Obligation:
Benefit obligation at beginning of year	$	12,406		$	10,604
Service cost	803			731
Interest cost	514			488
Actuarial (gain) loss	(1,198		)	803
Benefits paid	(229		)	(220		)
Benefit obligation at end of year	$	12,296		$	12,406
Changes in Plan Assets:
Fair value of plan assets at beginning of year	—			—
Fair value of plan assets at end of year	—			—

Funded Status:
Net amount recognized as accrued cost	$	(12,296	)	$	(12,406	)



(in thousands)	2013			2012
Amounts recognized on the balance sheets:
Current liabilities	$	(230	)	$	(317	)
Non-current liabilities	(12,066		)	(12,089		)
Net amount recognized	$	(12,296	)	$	(12,406	)
Amounts recognized in regulatory assets consist of:
Prior service cost	$	314		$	475
Net loss	2,172			3,709
Regulatory assets	2,486			4,184
Unfunded accrued cost	9,810			8,222
Net liability recognized	$	12,296		$	12,406

Changes in plan assets and benefit obligations recognized in regulatory assets consist of:
Regulatory asset at beginning of year	$	4,184		$	3,848
Net (gain) loss	(1,199		)	805
Amortization of prior service credit	(161		)	(161		)
Amortization of net loss	(338		)	(308		)
Total change in regulatory asset	(1,698		)	336
Regulatory asset at end of year	$	2,486		$	4,184

Net periodic pension cost	$	1,817		$	1,687
Change in regulatory asset	(1,698		)	336
Total recognized in net periodic pension and net income	$	119		$	2,023

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net asset (obligation)	—			—
Prior service cost	$	(161	)	$	(161	)
Net loss	(139		)	(339		)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	12,296		$	12,406
Accumulated benefit obligation	10,116			9,601
Fair value of plan assets	—			—
Weighted-average assumptions used to determine benefit obligations:
Discount rate	5.05		%	4.20		%
Rate of compensation increase	4.00		%	4.00		%

The components of SERP expense, before allocation to the overhead pool, for 2013, 2012 and 2011 are as follows:



(dollars in thousands, except percent)	2013			2012			2011
Components of Net Periodic Benefits Cost:
Service cost	$	803		$	731		$	600
Interest cost	514			488			464
Amortization of prior service cost	161			161			161
Amortization of net loss	339			307			134
Net periodic pension cost	$	1,817		$	1,687		$	1,359

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.20		%	4.65		%	5.55		%
Rate of compensation increase	4.00		%	4.00		%	4.00		%

Benefit Payments: Registrant’s estimated future benefit payments for the SERP at December 31, 2013 for the next ten years are as follows (in thousands):



2014	$	230
2015	383
2016	394
2017	466
2018	570
Thereafter	4,115
Total	$	6,158

401(k) Investment Incentive Program:

Registrant has a 401(k) Investment Incentive Program under which employees may invest a percentage of their pay, up to a maximum investment prescribed by law, in an investment program managed by an outside investment manager. Registrant’s cash contributions to the 401(k) are based upon a percentage of individual employee contributions and totaled $1.9 million for each of the years ended December 31, 2013, 2012 and 2011. In 2011, this program was amended to incorporate the defined contribution plan previously discussed.

Affordable Care Act:

In 2010, the Patient Protection and Affordable Care Act ("Affordable Care Act") was passed and was to become effective in 2014. In July 2013, compliance with the employer mandate and certain reporting requirements under the Affordable Care Act were delayed until 2015. Registrant’s health care plan meets the current requirements of the Affordable Care Act for the majority of its employees. Registrant is evaluating alternatives to address those employees for which the plan may not currently meet the requirements. Registrant continues to assess the impact of the Affordable Care Act on its health care benefit costs, but does not expect it to have a material impact in the near future on the Registrant's consolidated financial position, results of operations or cash flows.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-URI http://asc.fasb.org/topic&trid=2235017

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

-Publisher FASB

-Name Implementation Guide (Q and A)

-Number FAS88

-Paragraph 63

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5, 6, 7, 8

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

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 03-2

-Paragraph 8

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 158

-Paragraph 7, 21, 22

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 87

-Paragraph 264

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 106

-Paragraph 518

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

-Subparagraph b

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

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+ Details

Stock-Based Compensation Plans

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation Plans

Summary Description of Stock Incentive Plans

AWR currently has four stock incentive plans: the 2000 and 2008 employee plans for its employees, and the 2003 and 2013 directors plans for directors, each more fully described below.

2000 and 2008 Employee Plans — AWR adopted the 2000 and 2008 employee plans to provide stock-based incentive awards in the form of stock options, restricted stock units and restricted stock to employees as a means of promoting the success of Registrant by attracting, retaining and more fully aligning the interests of employees with those of shareholders generally. The 2008 Employee Plan also provides for the grant of performance awards. No additional grants may be made under the 2000 employee plan.

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

For restricted stock unit awards, the Compensation Committee determines the specific terms, conditions and provisions relating to each restricted stock unit. Each employee who has been granted a time-vested restricted stock unit is entitled to dividend equivalent rights in the form of additional restricted stock units until vesting of the time-vested restricted stock units. In general, time-vested restricted stock units vest over a period of three years. Each restricted stock unit is non-voting and entitles the holder of the restricted stock unit to receive one common share.

The Compensation Committee also has the authority to determine the size, number, amount or value of performance awards, the duration of the performance period or performance periods applicable to the award and the performance criteria applicable to each performance award for each performance period. The grant and or vesting of the performance awards are contingent, in whole or in part, upon the attainment of specified performance criteria or the occurrence of any event or events involving a change in control event, death or total disability as the Compensation Committee may determine. In its discretion, the Compensation Committee may grant dividend equivalent rights on performance awards upon the terms and conditions set forth in the award agreement. Each outstanding performance award granted by the Compensation Committee has been in the form of restricted stock units that generally vest over a period of three years as provided in the performance award agreement. Each employee who has been granted a performance award is entitled to dividend equivalent rights in the form of additional restricted stock units until payment of the performance award.

2003 and 2013 Directors Plans — The Board of Directors and shareholders of AWR have approved the 2003 and 2013 directors plans in order to provide the non-employee directors with supplemental stock-based compensation to encourage them to increase their stock ownership in AWR. No more grants may be made under the 2003 directors plan.

Commencing in 2009, non-employee directors have received restricted stock units equal to two times the annual retainer. One-third of the restricted stock units granted in 2009-2012 are payable to each non-employee director at the earlier of the first, second and third anniversaries of the date of grant and the date of termination of service as a director. Each non-employee director is entitled to receive restricted stock units granted after 2012 ninety days after the grant date. Restricted stock units credited to each non-employee director’s restricted stock unit account are at all times fully vested and non-forfeitable.

The stock options granted under the 2003 directors plan are nonqualified stock options which must be exercised within ten years after the date of grant. The exercise price of the stock options is equal to the fair market value of common shares on the date of grant. Stock options granted under the 2003 directors plan are fully vested and exercisable upon the date of grant. Restricted stock units with respect to dividend equivalent rights on stock options credited to the non-employee

director are payable in common shares on the earlier of the date on which the stock option is exercised and three years from the date of grant of the stock option. No stock options have been granted to directors since AWR’s 2006 annual meeting and no stock options may be granted to directors under the 2013 directors plan.

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

Recognition of Compensation Expense

Registrant recognizes compensation expense related to the fair value of stock-based compensation awards. Share-based compensation cost is measured by the Registrant at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the employee’s requisite service period (generally the vesting period of the equity grant). Immediate vesting does occur if the employee is at least 55 years old and the sum of the employee’s age and years of employment is equal to or greater than 75. Registrant assumes that forfeitures will be minimal, and recognizes forfeitures as they occur, which results in a reduction in compensation expense.

The following table presents share-based compensation expenses for the years ended December 31, 2013, 2012 and 2011. These expenses resulting from stock options, restricted stock units and performance awards are included in administrative and general expenses in AWR and GSWC’s statements of income:



	AWR						GSWC
	For The Years Ended December 31,						For The Years Ended December 31,
(in thousands)	2013		2012		2011		2013		2012		2011
Stock-based compensation related to:
Stock options	$	9	$	150	$	302	$	8	$	147	$	307
Restricted stock units	1,507		1,729		1,218		1,266		1,468		1,038
Performance awards	493		52		—		373		52		—
Total stock-based compensation expense	$	2,009	$	1,931	$	1,520	$	1,647	$	1,667	$	1,345

Equity-based compensation cost, capitalized as part of utility plant for the years ended December 31, 2013, 2012 and 2011 was $334,000, $259,000 and $247,000, respectively, for both AWR and GSWC.

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

Stock Options — Registrant estimated the fair value of stock options granted during the year ended December 31, 2011 using the Black-Scholes valuation model. There were no stock options granted during the year ended December 31, 2013 or 2012. Key input assumptions used to estimate the fair value of stock options include the exercise price of the award, the expected option term, the expected volatility of the Registrant’s stock over the option’s expected term, the risk-free interest rate over the option’s expected term, and the Registrant’s expected annual dividend yield. Registrant believes that the valuation technique and the approach utilized to develop the underlying assumptions are appropriate in calculating the fair values of Registrant’s stock options granted during the years ended December 31, 2011. Estimates of fair value are not intended to predict actual future events or the value ultimately realized by persons who receive equity awards. The fair value of each option grant during the year ended December 31, 2011 was estimated on the grant date using the Black-Scholes option-pricing model with the following assumptions:



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

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

A summary of stock option activity as of December 31, 2013 and changes during the year ended December 31, 2013, are presented below:



	Number of Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Options outstanding at January 1, 2013	403,158		$	16.72
Granted	—		—
Exercised	(131,448	)	16.06
Forfeited or expired	(7,114	)	13.13
Options outstanding at December 31, 2013	264,596		$	17.16	3.75	$	3,060,764
Options exercisable at December 31, 2013	264,545		$	17.16	3.75	$	3,060,166

The aggregate intrinsic value in the table above represents the total pretax intrinsic value (i.e., the difference between the closing price of the common shares on the last trading day of the 2013 calendar year and the exercise price, times the number of shares) that would have been received by the option holders had all option holders exercised their option on December 31, 2013. This amount changes if the fair market value of the common shares changes. The total intrinsic value of options exercised during the years ended December 31, 2013, 2012 and 2011 was approximately $1,402,000, $4,125,000 and $766,000, respectively.

During the years ended December 31, 2013, 2012 and 2011, Registrant received approximately $2.1 million, $13.3 million and $2.4 million, respectively, in cash proceeds from the exercise of its stock options and realized approximately $1,026,000, $890,000 and $336,000, respectively, of tax benefit for the tax deduction from awards exercised. As of December 31, 2013, an immaterial amount of total unrecognized compensation cost related to outstanding stock options will be recognized in 2014.

Restricted Stock Units — A restricted stock unit (“RSU”) represents the right to receive a share of AWR’s common shares and are valued based on the fair market value of AWR's common shares on the date of grant. The fair value of RSUs were determined based on the closing trading price of common shares on the grant date. A summary of the status of Registrant’s outstanding RSUs, excluding performance awards, to employees and directors as of December 31, 2013, and changes during the year ended December 31, 2013, is presented below:



	Number of Restricted Share Units		Weighted Average Grant-Date Value
Restricted share units at January 1, 2013	287,510		$	16.97
Granted	61,312		26.14
Vested	(148,522	)	17.93
Forfeited	(3,264	)	20.78
Restricted share units at December 31, 2013	197,036		$	19.04

As of December 31, 2013, there was approximately $825,000 of total unrecognized compensation cost related to restricted stock units granted under AWR’s employee and director’s stock plans. That cost is expected to be recognized over a remaining period ranging from 0.08 to 2.82 years.

Performance Awards – During the years ended December 31, 2013 and 2012, the Compensation Committee granted performance awards in the form of restricted stock units to officers of the Registrant. A performance award represents the right to receive a share of AWR's common shares if specified performance goals are met over the performance period specified in the grant (generally three years), subject to certain exceptions through the performance period. Each grantee of any outstanding performance award may earn between 0% and 200% of the target amount depending on Registrant's performance against the performance goals, which generally consist of the following metrics: 25% of the performance awards earned are based on AWR's total shareholder return (TSR) compared to the TSR for a specific peer group of eight other investor-owned water companies (a market-based condition), and 75% of the performance awards will either be earned based on GSWC operating expense control criteria for GSWC's officers or ASUS cumulative net earnings for ASUS officers (performance-based conditions). A summary of the status of Registrant’s outstanding performance awards to officers as of December 31, 2013, and changes during the year ended December 31, 2013, is presented below:



	Number of Performance awards		Weighted Average Grant-Date Value
Performance awards at January 1, 2013	11,822		$	18.37
Granted	33,024		27.37
Vested	(3,926	)	18.42
Performance awards at December 31, 2013	40,920		$	25.63

A portion of the fair value of performance awards was estimated at the grant date based on the probability of satisfying the market-based conditions. The portion of the fair value of the performance awards associated with performance-based conditions was based on the fair market value of AWR's stock at the grant date. The fair value of each outstanding performance award grant is amortized into compensation expense in installments of 33% the first two years and 34% in the third year of their respective vesting periods, which is generally over 3 years unless earlier vested pursuant to the terms of the agreement. The accrual of compensation costs is based on the estimate of the final expected value of the award, and is adjusted as required for the portion based on the performance-based condition. As of December 31, 2013, $493,000 of unrecognized compensation costs related to performance awards is expected to be recognized over a weighted average period ranging from 1.1 to 2.2 years.

Restricted Stock - AWR has no restricted stock outstanding as of December 31, 2013.

- Definition

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

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

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-Name Accounting Standards Codification

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-Section 50

-Paragraph 2

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-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

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-Publisher FASB

-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

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-Publisher FASB

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

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-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-6

-Paragraph 53

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+ Details

Commitments

12 Months Ended

Dec. 31, 2013

Risks and Uncertainties [Abstract]

Commitments

GSWC’s Water Supply:

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

GSWC has contracts to purchase water or water rights for an aggregate amount of $5.6 million as of December 31, 2013. Included in the $5.6 million is a remaining commitment of $3.5 million under an agreement with the City of Claremont (“the City”) to lease water rights that were ascribed to the City as part of the Six Basins adjudication. The initial term of the agreement expires in 2028. GSWC can exercise an option to renew this agreement for 10 additional years. The remaining $2.1 million are commitments for purchased water with a third party which expire through 2038.

GSWC’s estimated future minimum payments under these purchased water supply commitments at December 31, 2013 are as follows (in thousands):



2014	$	331
2015	331
2016	331
2017	331
2018	331
Thereafter	3,971
Total	$	5,626

Bear Valley Electric:

Through November 2013, GSWC purchased a portion of its power from Shell Energy North America (US), LP (“Shell”) at a fixed cost. The main product under the contract with Shell provided for 13 megawatts ("MWs") of electric energy at an average fixed-price of $67.15 per megawatt hour ("MWh") from January 1, 2009 through November 30, 2013. The contract also provided for additional electric energy during certain months of the year to meet peak demands at an average fixed-price of $66.40 per MWh beginning January 1, 2009 through December 31, 2011. For the years ended December 31, 2013, 2012 and 2011, GSWC purchased approximately $7.1 million, $7.8 million and $9.0 million, respectively, under the fixed-price products of the Shell contract. The purchased power agreement with Shell expired in November 2013. The Company is currently purchasing energy on the spot market and/or through month-to-month purchase contracts.

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

The minimum load at GSWC’s BVES customer service area has been approximately 11 MWs. The average winter load has been 20 MWs with a winter peak of 45 MWs when the snowmaking machines at the ski resorts are operating. In addition to the purchased power contracts, GSWC buys additional energy to meet demand on the spot market. GSWC owns a natural gas-fueled 8.4 MW generation facility that became commercially operational in 2005, which assists GSWC in meeting demand.

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

Operating Leases:

Registrant leases equipment and facilities primarily for its Regional and District offices and ASUS operations under non-cancelable operating leases with varying terms, provisions and expiration dates. Rent expense for leases that contain scheduled rent increases are recorded on a straight-line basis. During 2013, 2012 and 2011, Registrant’s consolidated rent expense was approximately $2,982,000, $3,098,000 and $2,900,000, respectively. Registrant’s future minimum payments under long-term non-cancelable operating leases at December 31, 2013 are as follows (in thousands):



2014	$	2,267
2015	1,226
2016	1,124
2017	929
2018	654
Thereafter	1,621
Total	$	7,821

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

- Definition

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

+ References+ Details

Contingencies	12 Months Ended
Contingencies	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Contingencies	14 - Contingencies GSWC Destruction of Well: On September 12, 2013, GSWC contractors discovered methane gas and water flowing from one of GSWC's out-of-service wells which was in the process of being destroyed. As a precaution, residents and businesses near the well site were evacuated. On September 25, 2013, residents were allowed to return to their homes. The costs incurred to cap the well and stop the flow of water and methane gas have been recorded as cost of removal. Disruption of business claims and costs incurred to relocate residents have not been significant and have been expensed as incurred during 2013. Although GSWC believes the measures taken to stop the flow of water and gas have been effective and the capping of the well is substantially complete, at this time, management is unable to predict whether any other claims will be filed against GSWC as a result of this unusual well situation. Barstow Perchlorate Contamination: On March 8, 2013, GSWC was served with four toxic tort lawsuits arising out of the November 19, 2010 detection of perchlorate in one of GSWC’s active production wells in the Barstow service area. The plaintiffs asserted that they were affected by the perchlorate and sought punitive and compensatory damages. In August 2013, GSWC filed a motion for summary judgment on the basis that GSWC has complied with the rules and regulations of the CPUC regarding its compliance with the safe drinking water standards. On October 23, 2013, the judge granted GSWC's motion for summary judgment and dismissed the lawsuits. The plaintiffs did not appeal this decision. Condemnation of Properties: The laws of the State of California provide for the acquisition of public utility property by governmental agencies through their power of eminent domain, also known as condemnation, where doing so is necessary and in the public interest. In addition, these laws provide: (i) that the owner of utility property may contest whether the condemnation is actually necessary and in the public interest, and (ii) that the owner is entitled to receive the fair market value of its property if the property is ultimately taken. The City of Claremont (“Claremont”) located in GSWC’s Region III, has expressed various concerns to GSWC about rates charged by GSWC and the effectiveness of the CPUC’s rate-setting procedures. In November 2012 and again in September 2013, Claremont made an offer to acquire GSWC’s water system servicing Claremont. GSWC rejected both offers and informed the City that the system is not for sale. Claremont continues to express a desire to potentially take the system by eminent domain. GSWC serves approximately 11,000 customers in Claremont. In April 2011, an organization called Ojai FLOW ("Friends of Locally Owned Water") started a local campaign for the Casitas Municipal Water District (“CMWD”) to purchase GSWC’s Ojai water system. In March 2013, CMWD passed resolutions authorizing the establishment of a Community Facilities District, an entity authorized pursuant to the Mello-Roos Community Facilities District Act of 1982 (“Mello-Roos Act”) and to issue bonds to finance the potential acquisition of GSWC’s Ojai system by eminent domain. In August 2013, Ojai residents approved the levying of a special tax to satisfy the planned bond obligations. GSWC has filed a petition in the Superior Court, Ventura County which, among other things, challenges the legality of CMWD’s effort to utilize the Mello-Roos Act to acquire property by eminent domain and to fund legal and expert costs of the planned condemnation. Ojai FLOW members filed a motion with the Superior Court asking that all residents of GSWC’s Ojai service area be certified as class defendants in GSWC's pending action. They contend that the class would later be entitled to sue GSWC for damages if GSWC's challenge is denied. Without deciding whether a later lawsuit would be permitted, the Court granted the motion for class certification. At this time, GSWC is unable to predict the outcome of the pending Mello-Roos action, which is scheduled for decision in the second quarter of 2014. GSWC serves approximately 3,000 customers in Ojai. 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 from the ground in July 1990 along with the dispenser and ancillary piping. Since then, GSWC has been involved in various remediation activities at this site. Recent monitoring results show gasoline has been reduced to a sheen on top of the groundwater surface. Testing has recently been conducted to determine if alternative remediation will be effective in reducing the contamination further. As of December 31, 2013, the total spent to clean-up and remediate GSWC’s plant facility was approximately $3.5 million, of which $1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of December 31, 2013, GSWC has an accrued liability for the estimated additional cost of $1.0 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. Other Litigation: Registrant is also subject to other ordinary routine litigation incidental to its business. Management believes that rate recovery, proper insurance coverage and reserves are in place to insure against property, professional and general liability and workers’ compensation claims incurred in the ordinary course of business. Registrant is unable to predict an estimate of the loss, if any, resulting from any pending suits or administrative proceedings, but does not believe the impact, if any, would be material.

Business Segments

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Business Segments

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

All activities of GSWC are geographically located within California. The operating activities of Chaparral City Water Company ("CCWC") have been included in discontinued operations as described in Note 19. All activities of CCWC were located in the state of Arizona. GSWC and CCWC are rate-regulated utilities.

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

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



	As Of And For The Year Ended December 31, 2013
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	320,131	$	38,409	$	113,537	$	—		$	472,077
Operating income (loss)	95,932		6,411		16,737		(8		)	119,072
Interest expense, net	20,236		1,436		264		(228		)	21,708
Utility Plant	936,386		40,908		4,183		—			981,477
Depreciation and amortization expense (1)	36,636		2,316		1,138		—			40,090
Income tax expense/(benefit)	30,679		2,455		4,911		(2,262		)	35,783
Capital additions	94,581		2,124		674		—			97,379



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



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

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



	December 31,
	2013		2012		2011
Total utility plant	$	981,477	$	917,791	$	896,500
Other assets	328,706		363,152		341,862
Total consolidated assets	$	1,310,183	$	1,280,943	$	1,238,362

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $877,000, $1.8 million and $2.5 million for the years ended December 31, 2013, 2012 and 2011, respectively.

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

(3) In accordance with the accounting guidance relating to assets held for sale, Registrant did not record depreciation expense for CCWC in 2012.

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

- Definition

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

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

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

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+ Details

Allowance for Doubtful Accounts

12 Months Ended

Dec. 31, 2013

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts

The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries. Provisions included in 2013, 2012 and 2011 for AWR and GSWC are as follows:



	AWR
	December 31,
(dollars in thousands)	2013			2012			2011
Balance at beginning of year	$	1,228		$	1,048		$	1,051
Provision charged to expense	1,145			1,710			938
Accounts written off, net of recoveries	(1,186		)	(1,530		)	(941		)
Balance at end of year	$	1,187		$	1,228		$	1,048

Allowance for doubtful accounts related to accounts receivable-customer	$	755		$	797		$	715
Allowance for doubtful accounts related to receivable from U.S. government	—			8			—
Allowance for doubtful accounts related to other accounts receivable	432			423			333
Total allowance for doubtful accounts	$	1,187		$	1,228		$	1,048



	GSWC
	December 31,
(dollars in thousands)	2013			2012			2011
Balance at beginning of year	$	1,177		$	1,005		$	1,005
Provision charged to expense	1,056			1,668			859
Accounts written off, net of recoveries	(1,119		)	(1,496		)	(859		)
Balance at end of year	$	1,114		$	1,177		$	1,005

Allowance for doubtful accounts related to accounts receivable-customer	$	755		$	797		$	715
Allowance for doubtful accounts related to other accounts receivable	359			380			290
Total allowance for doubtful accounts	$	1,114		$	1,177		$	1,005

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2013

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

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



	AWR						GSWC
	December 31,						December 31,
	2013		2012		2011		2013		2012		2011
Taxes and Interest Paid:
Income taxes paid	$	10,880	$	19,411	$	31,842	$	7,083	$	11,027	$	25,810
Interest paid	22,144		22,495		22,671		22,144		22,495		22,463

Non-Cash Transactions:
Accrued payables for investment in utility plant	$	19,515	$	12,113	$	13,717	$	19,515	$	12,113	$	13,717
Property installed by developers and conveyed	2,819		2,069		1,264		2,819		2,069		1,264

- Definition

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

+ References+ Details

Discontinued Operations:

12 Months Ended

Dec. 31, 2013

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

Discontinued Operations:

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



Operating revenues	$	3,492
Supply costs and other operating expenses	1,420
Gain on settlement for removal of a well	(760		)
Operating income (1)	2,832

Interest expense, net	(142		)

Income before income taxes	2,690

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

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


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


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


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

(4)

The 2011 financial results for CCWC represent activity for the five months ended May 31, 2011. Corporate overhead costs allocated to CCWC have been excluded from discontinued operations. The majority of these costs continue to be incurred, primarily at GSWC. Accordingly, these corporate overhead costs have been included in other operating expenses and administrative and general expenses as part of continuing operations in the consolidated statements of income. Such costs allocated to CCWC that have been reflected as part of continuing operations amounted to $356,000 for the year ended December 31, 2011.

- Definition

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

+ References

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-Publisher FASB

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-Paragraph 43-48

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

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+ Details

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT

12 Months Ended

Dec. 31, 2013

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT



	December 31,
(in thousands)	2013		2012
Assets

Cash and equivalents	$	107	$	311
Inter-company note receivables	21,113		15,013
Deferred tax assets	388		633
Income taxes receivable and other receivables	1,733		1,415
Total current assets	23,341		17,372

Investments in subsidiaries	468,568		435,373
Other assets	3,364		2,421
Total assets	$	495,273	$	455,166

Liabilities and Capitalization

Note payable to GSWC	$	500	$	—
Income taxes payable	1,851		—
Deferred taxes and other liabilities	84		117
Total current liabilities	2,435		117

Deferred taxes	146		49
Income taxes payable and other liabilities	288		421
Total other liabilities	434		470

Common shareholders’ equity	492,404		454,579
Total capitalization	492,404		454,579

Total liabilities and capitalization	$	495,273	$	455,166

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

CONDENSED STATEMENTS OF INCOME



	For the Years Ended December 31,
(In thousands, except per share amounts)	2013			2012			2011
Operating revenues and other income	$	227		$	64		$	238
Operating expenses and other expenses	8			120			521
Income (loss) before equity in earnings of subsidiaries and income taxes	219			(56		)	(283		)

Equity in earnings of subsidiaries	60,205			54,212			46,483

Income before income taxes	60,424			54,156			46,200

Income tax expense (benefit)	(2,262		)	8			341

Net income	$	62,686		$	54,148		$	45,859

Weighted Average Number of Common Shares Outstanding	38,639			37,998			37,386
Basic Earnings Per Common Share	$	1.61		$	1.42		$	1.22

Weighted Average Number of Diluted Common Shares Outstanding	38,869			38,262			37,674
Fully Diluted Earnings per Common Share	$	1.61		$	1.41		$	1.21

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

CONDENSED STATEMENTS OF CASH FLOWS



	For the Years Ended December 31,
(in thousands)	2013			2012			2011
Cash Flows From Operating Activities	$	32,645		$	16,885		$	17,945

Cash Flows From Investing Activities:
Loans (made to)/repaid from, wholly-owned subsidiaries	(6,100		)	(4,720		)	36,786
Increase in investment of subsidiary	—			—			(10,000		)
Proceeds from the sale of CCWC	—			—			29,603
Net cash provided (used) in investing activities	(6,100		)	(4,720		)	56,389

Cash Flows From Financing Activities:
Proceeds from note payable to GSWC	18,236			—			—
Repayment of note payable to GSWC	(17,736		)	—			—
Proceeds from the issuance of common stock	—			—			1,658
Proceeds from stock option exercises	2,111			13,295			2,350
Net change in notes payable to banks	—			(2,000		)	(58,900		)
Dividends paid	(29,360		)	(24,130		)	(20,552		)
Net cash used in financing activities	(26,749		)	(12,835		)	(75,444		)

Decrease in cash and equivalents	(204		)	(670		)	(1,110		)
Cash and equivalents at beginning of period	311			981			2,091

Cash and equivalents at the end of period	$	107		$	311		$	981

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

Basis of Presentation

The accompanying condensed financial statements of AWR (parent) should be read in conjunction with the consolidated financial statements and notes thereto of American States Water Company and subsidiaries (“Registrant”) included in Part II, Item 8 of this Form 10-K. AWR’s (parent) significant accounting policies are consistent with those of Registrant and its wholly-owned subsidiaries, Golden State Water Company (“GSWC”) and American States Utility Services, Inc. ("ASUS"), except that all subsidiaries are accounted for as equity method investments.

Related Party Transactions:

As further discussed in Note 2 — Notes Payable to Banks, AWR (parent) has access to a$100.0 million syndicated credit facility. AWR (parent) borrows under this facility and provides funds to its subsidiaries, in support of their operations. Any amounts owed to AWR (parent) for borrowings under this facility are reflected as inter-company receivables on the condensed balance sheets. The interest rate charged to the subsidiaries is sufficient to cover AWR (parent)’s interest cost under the credit facility.

During 2013, AWR (parent) issued an interest bearing promissory note (the "Note") to GSWC for $20.0 million which expires on May 23, 2018. Under the terms of the Note, AWR (parent) may borrow from GSWC amounts up to $20.0 million for working capital purposes. As of December 31, 2013, $500,000 is outstanding under this Note, which has been reflected as a Note payable to GSWC on the balance sheet of AWR (parent)'s as of December 31, 2013. This Note is expected to be repaid by AWR (parent) within one year.

AWR (parent) guarantees performance of ASUS's military privatization contracts and agrees to provide necessary resources, including financing, which are necessary to assure the complete and satisfactory performance of such contracts.

Note Payable to Banks

AWR (parent) has access to a syndicated credit facility which was amended on May 23, 2013 to, among other things, extend the expiration date of the syndicated credit facility to May 23, 2018, reduce the amount of interest and fees paid by AWR, and update certain representations and covenants in the credit agreement. AWR may, under the terms of the fourth amendment, elect to increase the aggregate commitment by up to an additional $50.0 million. The aggregate effective amount that may be outstanding under letters of credit is $25.0 million. AWR has obtained letters of credit, primarily for GSWC, in the aggregate amount of $18.1 million, including: (i) a letter of credit with a fee of 1.2%, in the amount of $6.3 million, in favor of a trustee with respect to the variable rate obligation of GSWC issued by the Three Valleys Municipal Water District; (ii) letters of credit with a fee of 1.2%, in an aggregate amount of $440,000 as security for GSWC’s business automobile insurance policy; (iii) a letter of credit with a fee of 1.2%, in an amount of $585,000 as security for the purchase of power by GSWC; (iv) a $7.2 million letter of credit with a fee of 1.2% representing 80% of total American Recovery and Reinvestment Act (“ARRA”) funds received by GSWC for reimbursement of capital costs related to the installation of meters in GSWC’s Arden-Cordova water system; (v) a $15,000 irrevocable letter of credit on behalf of GSWC pursuant to a franchise agreement with the City of Rancho Cordova, and, (vi) an irrevocable letter of credit in the amount of $3.6 million, pursuant to a settlement agreement with Southern California Edison Company to cover GSWC’s commitment to pay the settlement amount. Letters of credit outstanding reduce the amount that may be borrowed under the revolving credit facility. There were no compensating balances required.

At December 31, 2013, there were no borrowings outstanding under this facility. At times, AWR (parent) borrows under this facility and provides loans to its subsidiaries in support of its operations, under terms that are similar to that of the credit facility.

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



	December 31,
(in thousands, except percent)	2013			2012			2011
Balance Outstanding at December 31,	$	—		$	—		$	2,000
Interest Rate at December 31,	0.82		%	1.41		%	1.51		%
Average Amount Outstanding	$	—		$	885		$	25,713
Weighted Average Annual Interest Rate	1.02		%	1.49		%	1.46		%
Maximum Amount Outstanding	$	—		$	6,000		$	64,900

All of the letters of credit are issued pursuant to the syndicated revolving credit facility. The syndicated revolving credit facility contains restrictions on prepayments, disposition of property, mergers, liens and negative pledges, indebtedness and guaranty obligations, transactions with affiliates, minimum interest coverage requirements, a maximum debt to capitalization ratio and a minimum debt rating. Pursuant to the credit agreement, AWR must maintain a minimum interest coverage ratio of 3.25 times interest expense, a maximum total funded debt ratio of 0.65 to 1.00 and a minimum debt rating from Moody’s or S&P of Baa3 or BBB-, respectively. As of December 31, 2013, AWR was in compliance with these covenants with an interest coverage ratio of 7.18 times interest expense, a debt ratio of 0.42 to 1.00 and a debt rating of A+.

Income Taxes

AWR (parent) receives a tax benefit for expenses incurred at the parent-company level. AWR (parent) also recognizes the effect of AWR’s consolidated California unitary apportionment, which is beneficial or detrimental depending on a combination of the profitability of AWR’s consolidated non-California activities as well as the proportion of its consolidated California sales to total sales.

During the year ended December 31, 2013, AWR (parent) recorded a cumulative tax benefit of $1.5 million related to an employee benefit plan for deductions taken on recently filed tax returns and amounts expected to be taken on amended income tax returns. It is management's intention to amend tax returns for open years to reflect these deductions which cover a period of 5 years.

Dividend from subsidiaries

Dividends in the amount of $29.4 million, $16.9 million and $20.0 million were paid to AWR (parent) by its wholly-owned subsidiaries during the years ended December 31, 2013, 2012 and 2011, respectively.

- Definition

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

+ References+ Details

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Nature of Operations and Basis of Presentation

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.

Related Party Transactions:

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

Utility Accounting:

Property and Depreciation:

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



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

Asset Retirement Obligations:

Impairment of Long-Lived Assets:

Goodwill:

Cash and Cash Equivalents:

Accounts Receivable:

Materials and Supplies:

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

Interest:

Water and Electric Operating Revenues:

Alternative-Revenue Program:

Other Operating Revenues:

Debt Issuance Costs and Redemption Premiums:

Advances for Construction and Contributions in aid of Constructions:

Fair Value of Financial Instruments:



	2013				2012
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC	$	332,377	$	412,590	$	335,791	$	456,792

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

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

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



(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	412,590	—	$	412,590

Stock Awards

Sales and Use Taxes:

Recently Adopted Accounting Pronouncements:

Summary of Significant Accounting Policies (Tables) (GSWC)

12 Months Ended

Dec. 31, 2013

GSWC

Summary of significant accounting policies

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

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



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

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

Changes in the assumptions will produce differing results.



	2013				2012
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC	$	332,377	$	412,590	$	335,791	$	456,792

Schedule of long-term debt measured at fair value

The following tables set forth by level, within the fair value hierarchy, GSWC’s long-term debt measured at fair value as of December 31, 2013:



(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	412,590	—	$	412,590

- 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

Utility Plant and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Utility Plant and Intangible Assets

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

The following table shows Registrant’s utility plant by major asset class:



	GSWC December 31,						AWR December 31,
(dollars in thousands)	2013			2012			2013			2012
Water
Land	$	15,423		$	15,357		$	15,423		$	15,357
Intangible assets	34,001			33,731			34,019			33,750
Source of water supply	75,651			72,020			75,651			72,020
Pumping	147,390			142,586			147,390			142,586
Water treatment	70,947			63,738			70,947			63,738
Transmission and distribution	856,823			796,973			856,823			796,973
General	107,274			103,308			116,346			112,206
	1,307,509			1,227,713			1,316,599			1,236,630
Electric
Transmission and distribution	58,400			56,757			58,400			56,757
Generation	12,547			12,547			12,547			12,547
General (1)	8,413			8,349			8,413			8,349
	79,360			77,653			79,360			77,653

Less — accumulated depreciation	(466,329		)	(437,949		)	(471,665		)	(442,316		)
Construction work in progress	56,754			45,720			57,183			45,824
Net utility plant	$	977,294		$	913,137		$	981,477		$	917,791

(1) Includes intangible assets of $1.2 million for studies performed in association with the electricity segment of the Registrant’s operations for the years ended December 31, 2013 and 2012.

Schedule of components of intangible assets

As of December 31, 2013 and 2012, intangible assets consist of the following:



	Weighted Average Amortization	GSWC December 31,						AWR December 31,
(dollars in thousands)	Period	2013			2012			2013			2012
Intangible assets:
Conservation	24 years	$	9,496		$	9,496		$	9,496		$	9,496
Water and service rights (2)	25 years	8,124			8,124			8,695			8,695
Water planning studies	14 years	17,214			16,945			17,214			16,945
Total amortized intangible assets		34,834			34,565			35,405			35,136
Less — accumulated amortization		(22,459		)	(20,656		)	(22,530		)	(20,715		)
Intangible assets, net of amortization		$	12,375		$	13,909		$	12,875		$	14,421

Intangible assets not subject to amortization (3)		$	409		$	409		$	427		$	427

Schedule of estimated future consolidated amortization expenses related to intangible assets

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



	Amortization Expense
2014	$	2,436
2015	1,962
2016	1,487
2017	1,487
2018	1,487
Total	$	8,859

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



(dollars in thousands)	GSWC
Obligation at December 31, 2011	$	2,989
Additional liabilities incurred	48
Liabilities settled	(209		)
Accretion	190
Obligation at December 31, 2012	$	3,018
Additional liabilities incurred	11
Liabilities settled	(126		)
Accretion	192
Obligation at December 31, 2013	$	3,095

Derivative Instruments (Tables) (GSWC)

12 Months Ended

Dec. 31, 2013

GSWC

Derivative instruments

Schedule of changes in the fair value of the derivative

The following table presents changes in the fair value of GSWC’s derivatives for the years ended December 31, 2013 and 2012.



(dollars in thousands)	2013			2012
Balance, at beginning of the period	$	(3,060	)	$	(7,611	)
Unrealized gain on purchased power contracts	3,060			4,551
Balance, at end of the period	$	—		$	(3,060	)

- 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

Earnings Per Share and Capital Stock (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

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



Basic	For The Years Ended December 31,
(in thousands, except per share amounts)	2013		2012		2011
Net income from continuing operations	$	62,686	$	54,148	$	42,010
Net income from discontinued operations	—		—		3,849
Net income	62,686		54,148		45,859
Less: (a) Distributed earnings to common shareholders	29,366		24,129		20,563
Distributed earnings to participating securities	171		171		140
Undistributed earnings	33,149		29,848		25,156

(b) Undistributed earnings allocated to common shareholders	32,958		29,638		24,985
Undistributed earnings allocated to participating securities	191		210		171
Total income available to common shareholders, basic (a)+(b)	$	62,324	$	53,767	$	45,548

Weighted average common shares outstanding, basic	38,639		37,998		37,386

Basic earnings per common share:
Income from continuing operations	$	1.61	$	1.42	$	1.12
Income from discontinued operations	—		—		0.10
Net Income	$	1.61	$	1.42	$	1.22

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



Diluted	For The Years Ended December 31,
(in thousands, except per share amounts)	2013		2012		2011
Common shareholders earnings, basic	$	62,324	$	53,767	$	45,548
Undistributed earnings for dilutive stock options	191		210		171
Total common shareholders earnings, diluted	$	62,515	$	53,977	$	45,719

Weighted average common shares outstanding, basic	38,639		37,998		37,386
Stock-based compensation (1)	230		264		288
Weighted average common shares outstanding, diluted	38,869		38,262		37,674
Diluted earnings per common share
Income from continuing operations	$	1.61	$	1.41	$	1.11
Income from discontinued operations	—		—		0.10
Net income	$	1.61	$	1.41	$	1.21

- Definition

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

+ References+ Details

- Definition

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

+ References+ Details

Bank Debt (Tables)

12 Months Ended

Dec. 31, 2013

Bank Debt

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

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



	December 31,
(in thousands, except percent)	2013			2012			2011
Balance Outstanding at December 31,	$	—		$	—		$	2,000
Interest Rate at December 31,	0.82		%	1.41		%	1.51		%
Average Amount Outstanding	$	—		$	885		$	25,713
Weighted Average Annual Interest Rate	1.02		%	1.49		%	1.46		%
Maximum Amount Outstanding	$	—		$	6,000		$	64,900

Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

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

The significant components of the deferred tax assets and liabilities as reflected in the balance sheets at December 31, 2013 and 2012 are:



	AWR						GSWC
	December 31,						December 31,
(dollars in thousands)	2013			2012			2013			2012
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	$	1,049		$	1,649		$	1,049		$	1,649
Regulatory-liability-related: California Corp Franchise Tax	4,337			3,690			4,337			3,690
Other non-property-related	2,005			2,609			1,543			2,151
Contributions and advances	8,655			9,443			8,655			9,443
	$	16,046		$	17,391		$	15,584		$	16,933
Deferred tax liabilities:
Fixed assets	$	(131,534	)	$	(121,802	)	$	(131,548	)	$	(121,881	)
Regulatory-asset-related: depreciation and other	(21,575		)	(21,754		)	(21,575		)	(21,754		)
Other property-related	(155		)	(152		)	(155		)	(151		)
Balancing and memorandum accounts	(6,663		)	(1,020		)	(6,663		)	(1,020		)
Deferred charges	(6,064		)	(6,632		)	(6,064		)	(6,632		)
	(165,991		)	(151,360		)	(166,005		)	(151,438		)
Accumulated deferred income taxes - net	$	(149,945	)	$	(133,969	)	$	(150,421	)	$	(134,505	)

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

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



	AWR
	Year Ended December 31,
(dollars in thousands)	2013		2012		2011
Current
Federal	$	13,741	$	15,585	$	9,107
State	5,930		5,273		7,108
Total current tax expense	$	19,671	$	20,858	$	16,215
Deferred
Federal	$	14,769	$	13,088	$	15,189
State	1,343		1,999		(1,328		)
Total deferred tax expense	16,112		15,087		13,861
Total income tax expense from continuing operations	$	35,783	$	35,945	$	30,076



	GSWC
	Year Ended December 31,
(dollars in thousands)	2013		2012		2011
Current
Federal	$	10,768	$	7,957	$	5,246
State	6,315		3,830		6,920
Total current tax expense	$	17,083	$	11,787	$	12,166
Deferred
Federal	$	14,691	$	12,670	$	15,118
State	1,360		2,043		(1,313		)
Total deferred tax expense	16,051		14,713		13,805
Total income tax expense	$	33,134	$	26,500	$	25,971

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

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



	AWR
	Year Ended December 31,
(dollars in thousands, except percent)	2013			2012			2011
Federal taxes on pretax income at statutory rate	$	34,464		$	31,533		$	25,230
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	5,111			4,957			3,781
Flow-through on fixed assets	646			636			1,026
Flow-through on pension costs	612			10			254
Flow-through on removal costs	(2,141		)	(943		)	(281		)
Domestic production activities deduction	(2,944		)	(553		)	(277		)
Investment tax credit	(91		)	(91		)	(91		)
Other – net	126			396			434
Total income tax expense from continuing operations	$	35,783		$	35,945		$	30,076
Pretax income from continuing operations	$	98,469		$	90,093		$	72,086
Effective income tax rate	36.3		%	39.9		%	41.7		%



	GSWC Year Ended December 31,
(dollars in thousands, except percent)	2013			2012			2011
Federal taxes on pretax income at statutory rate	$	28,622		$	23,002		$	21,278
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	5,372			4,048			3,707
Flow-through on fixed assets	646			636			1,026
Flow-through on pension costs	612			10			254
Flow-through on removal costs	(2,141		)	(943		)	(281		)
Domestic production activities deduction	(1,316		)	(553		)	(277		)
Investment tax credit	(91		)	(91		)	(91		)
Other – net	1,430			391			355
Total income tax expense	$	33,134		$	26,500		$	25,971
Pretax income	$	81,776		$	65,720		$	60,793
Effective income tax rate	40.5		%	40.3		%	42.7		%

Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2013

Pension and Post-Retirement Medical Plans:

Employee benefit plans

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



	Pension Benefits						Post-Retirement Medical Benefits
(dollars in thousands)	2013			2012			2013			2012
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	163,230		$	146,127		$	12,296		$	12,448
Service cost	6,967			6,675			407			419
Interest cost	6,907			6,657			439			534
Actuarial loss (gain)	(19,918		)	7,759			(1,340		)	(657		)
Benefits/expenses paid	(4,506		)	(3,988		)	(414		)	(448		)
Projected benefit obligation at end of year	$	152,680		$	163,230		$	11,388		$	12,296

Changes in Plan Assets:
Fair value of plan assets at beginning of year	$	107,638		$	92,910		$	8,359		$	7,916
Actual return on plan assets	17,846			12,599			1,320			736
Employer contributions	6,556			6,117			608			155
Benefits/expenses paid	(4,506		)	(3,988		)	(414		)	(448		)
Fair value of plan assets at end of year	$	127,534		$	107,638		$	9,873		$	8,359

Funded Status:
Net amount recognized as accrued pension cost	$	(25,146	)	$	(55,592	)	$	(1,515	)	$	(3,937	)



	Pension Benefits						Post-Retirement Medical Benefits
(in thousands)	2013			2012			2013			2012
Amounts recognized on the balance sheets:
Current liabilities	$	—		$	—		$	—		$	—
Non-current liabilities	(25,146		)	(55,592		)	(1,515		)	(3,937		)
Net amount recognized	$	(25,146	)	$	(55,592	)	$	(1,515	)	$	(3,937	)
Amounts recognized in regulatory assets consist of:
Initial net obligation	$	—		$	—		$	417		$	837
Prior service cost (credit)	285			404			(433		)	(633		)
Net (gain) loss	15,581			48,648			(3,159		)	(889		)
Regulatory assets (liabilities)	15,866			49,052			(3,175		)	(685		)
Unfunded accrued pension cost	9,280			6,540			4,690			4,622
Net liability recognized	$	25,146		$	55,592		$	1,515		$	3,937

Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	$	49,052		$	50,505		$	(685	)	$	570
Net loss (gain)	(30,190		)	1,700			(2,278		)	(1,036		)
Amortization of initial net obligation	—			—			(419		)	(419		)
Amortization of prior service (cost) credit	(118		)	(118		)	200			200
Amortization of net gain (loss)	(2,878		)	(3,035		)	7			—
Total change in regulatory asset	(33,186		)	(1,453		)	(2,490		)	(1,255		)
Regulatory asset (liability) at end of year	$	15,866		$	49,052		$	(3,175	)	$	(685	)

Net periodic pension costs	$	9,296		$	9,945		$	676		$	815
Change in regulatory asset	(33,186		)	(1,453		)	(2,490		)	(1,255		)
Total recognized in net periodic pension cost and regulatory asset (liability)	$	(23,890	)	$	8,492		$	(1,814	)	$	(440	)

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net obligation	$	—		$	—		$	(418	)	$	(419	)
Prior service (cost) credit	$	(118	)	$	(118	)	$	200		$	200
Net gain (loss)	$	(29	)	$	(2,846	)	$	262		$	—

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	152,680		$	163,230		$	11,388		$	12,296
Accumulated benefit obligation	$	131,580		$	138,230		N/A			N/A
Fair value of plan assets	$	127,534		$	107,368		$	9,873		$	8,359

Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate	5.10		%	4.30		%	4.65		%	3.75		%
Rate of compensation increase	4.00		%	4.00		%	N/A			N/A

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

The components of net periodic pension and post-retirement benefits cost, before allocation to the overhead pool, for 2013, 2012 and 2011 are as follows:



	Pension Benefits									Post-Retirement Medical Benefits
(dollars in thousands, except percent)	2013			2012			2011			2013			2012			2011
Components of Net Periodic Benefits Cost:
Service cost	$	6,967		$	6,675		$	5,624		$	407		$	419		$	391
Interest cost	6,907			6,657			6,524			439			534			549
Expected return on plan assets	(7,574		)	(6,540		)	(6,349		)	(382		)	(357		)	(298		)
Amortization of transition	—			—			—			419			419			419
Amortization of prior service cost (credit)	118			118			118			(200		)	(200		)	(200		)
Amortization of actuarial (gain) loss	2,878			3,035			1,242			(7		)	—			—
Net periodic pension cost under accounting standards	$	9,296		$	9,945		$	7,159		$	676		$	815		$	861
Regulatory adjustment - deferred	(1,920		)	(2,305		)	(209		)	—			—			—
Total expense recognized, before allocation to overhead pool	$	7,376		$	7,640		$	6,950		$	676		$	815		$	861

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.30		%	4.65		%	5.55		%	3.75		%	4.45		%	5.20		%
Expected long-term return on plan assets	7.00		%	7.00		%	7.00		%	*			*			*
Rate of compensation increase	4.00		%	4.00		%	4.00		%	N/A			N/A			N/A

*7.0% for union plan, 4.2% for non-union, net of income taxes in 2013, 2012 and 2011.

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



	Pension Benefits				Post-Retirement Medical Benefits
Asset Category	2013		2012		2013		2012
Actual Asset Allocations:
Equity securities	61	%	60	%	61	%	61	%
Debt securities	37	%	39	%	38	%	38	%
Cash equivalents	2	%	1	%	1	%	1	%
Total	100	%	100	%	100	%	100	%

Schedule of pension and post-retirement plan target asset allocations

Equity securities did not include AWR’s stock as of December 31, 2013 and 2012.



Target Asset Allocations for 2014:	Pension Benefits		Post-retirement Medical Benefits
Equity securities	60	%	60	%
Debt securities	40	%	40	%
Total	100	%	100	%

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

The following tables set forth by level, within the fair value hierarchy, the pension and post-retirement plans’ investment assets measured at fair value as of December 31, 2013 and 2012:



	Fair Value as of December 31, 2013
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Pension Plan Assets:
Cash equivalents	$	2,096	—	—	$	2,096
Fixed income securities	47,627		—	—	47,627
Equity securities:
U.S. small cap stocks	6,576		—	—	6,576
U.S. mid cap stocks	13,119		—	—	13,119
U.S. large cap stocks	39,280		—	—	39,280
International funds	12,501		—	—	12,501
Real estate funds	6,335		—	—	6,335
Total equity securities	77,811		—	—	77,811
Total investments measured at fair value	$	127,534	—	—	$	127,534

Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	142	—	—	$	142
Fixed income	3,731		—	—	3,731
U.S. equity securities (large cap stocks)	6,000		—	—	6,000
Total investments measured at fair value	$	9,873	—	—	$	9,873



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

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

Schedule of estimated future benefit payments

Registrant’s estimated future benefit payments at December 31, 2013 for the next five years and thereafter are as follows (in thousands):



	Pension Benefits		Post-Retirement Medical Benefits
2014	$	4,971	$	483
2015	5,447		558
2016	5,929		630
2017	6,513		713
2018	7,094		814
Thereafter	45,594		5,057
Total	$	75,548	$	8,255

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

A one-percentage-point change in assumed health care cost trend rates would have the following effects on the post-retirement medical plan:



(dollars in thousands)	1-Percentage-Point Increase		1-Percentage-Point Decrease
Effect on total of service and interest cost components	$	99	$	(85	)
Effect on post-retirement benefit obligation	$	1,243	$	(1,083	)

SERP

Employee benefit plans

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

The following provides a reconciliation of benefit obligations, funded status of the SERP, as well as a summary of significant estimates at December 31, 2013 and 2012:



(dollars in thousands)	2013			2012
Change in Benefit Obligation:
Benefit obligation at beginning of year	$	12,406		$	10,604
Service cost	803			731
Interest cost	514			488
Actuarial (gain) loss	(1,198		)	803
Benefits paid	(229		)	(220		)
Benefit obligation at end of year	$	12,296		$	12,406
Changes in Plan Assets:
Fair value of plan assets at beginning of year	—			—
Fair value of plan assets at end of year	—			—

Funded Status:
Net amount recognized as accrued cost	$	(12,296	)	$	(12,406	)



(in thousands)	2013			2012
Amounts recognized on the balance sheets:
Current liabilities	$	(230	)	$	(317	)
Non-current liabilities	(12,066		)	(12,089		)
Net amount recognized	$	(12,296	)	$	(12,406	)
Amounts recognized in regulatory assets consist of:
Prior service cost	$	314		$	475
Net loss	2,172			3,709
Regulatory assets	2,486			4,184
Unfunded accrued cost	9,810			8,222
Net liability recognized	$	12,296		$	12,406

Changes in plan assets and benefit obligations recognized in regulatory assets consist of:
Regulatory asset at beginning of year	$	4,184		$	3,848
Net (gain) loss	(1,199		)	805
Amortization of prior service credit	(161		)	(161		)
Amortization of net loss	(338		)	(308		)
Total change in regulatory asset	(1,698		)	336
Regulatory asset at end of year	$	2,486		$	4,184

Net periodic pension cost	$	1,817		$	1,687
Change in regulatory asset	(1,698		)	336
Total recognized in net periodic pension and net income	$	119		$	2,023

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net asset (obligation)	—			—
Prior service cost	$	(161	)	$	(161	)
Net loss	(139		)	(339		)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	12,296		$	12,406
Accumulated benefit obligation	10,116			9,601
Fair value of plan assets	—			—
Weighted-average assumptions used to determine benefit obligations:
Discount rate	5.05		%	4.20		%
Rate of compensation increase	4.00		%	4.00		%

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

The components of SERP expense, before allocation to the overhead pool, for 2013, 2012 and 2011 are as follows:



(dollars in thousands, except percent)	2013			2012			2011
Components of Net Periodic Benefits Cost:
Service cost	$	803		$	731		$	600
Interest cost	514			488			464
Amortization of prior service cost	161			161			161
Amortization of net loss	339			307			134
Net periodic pension cost	$	1,817		$	1,687		$	1,359

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.20		%	4.65		%	5.55		%
Rate of compensation increase	4.00		%	4.00		%	4.00		%

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

The following tables set forth by level, within the fair value hierarchy, the Rabbi Trust investment assets measured at fair value as of December 31, 2013 and 2012.



	Fair Value as of December 31, 2013
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	27	—	—	$	27
Fixed income securities	2,587		—	—	2,587
Equity securities	4,202		—	—	4,202
Total investments measured at fair value	$	6,816	—	—	$	6,816



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

Schedule of estimated future benefit payments

Registrant’s estimated future benefit payments for the SERP at December 31, 2013 for the next ten years are as follows (in thousands):



2014	$	230
2015	383
2016	394
2017	466
2018	570
Thereafter	4,115
Total	$	6,158

Stock-Based Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of share-based compensation expenses

These expenses resulting from stock options, restricted stock units and performance awards are included in administrative and general expenses in AWR and GSWC’s statements of income:



	AWR						GSWC
	For The Years Ended December 31,						For The Years Ended December 31,
(in thousands)	2013		2012		2011		2013		2012		2011
Stock-based compensation related to:
Stock options	$	9	$	150	$	302	$	8	$	147	$	307
Restricted stock units	1,507		1,729		1,218		1,266		1,468		1,038
Performance awards	493		52		—		373		52		—
Total stock-based compensation expense	$	2,009	$	1,931	$	1,520	$	1,647	$	1,667	$	1,345

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

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



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

Summary of stock option activity

A summary of stock option activity as of December 31, 2013 and changes during the year ended December 31, 2013, are presented below:



	Number of Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Options outstanding at January 1, 2013	403,158		$	16.72
Granted	—		—
Exercised	(131,448	)	16.06
Forfeited or expired	(7,114	)	13.13
Options outstanding at December 31, 2013	264,596		$	17.16	3.75	$	3,060,764
Options exercisable at December 31, 2013	264,545		$	17.16	3.75	$	3,060,166

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

A summary of the status of Registrant’s outstanding RSUs, excluding performance awards, to employees and directors as of December 31, 2013, and changes during the year ended December 31, 2013, is presented below:



	Number of Restricted Share Units		Weighted Average Grant-Date Value
Restricted share units at January 1, 2013	287,510		$	16.97
Granted	61,312		26.14
Vested	(148,522	)	17.93
Forfeited	(3,264	)	20.78
Restricted share units at December 31, 2013	197,036		$	19.04

- Definition

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

+ References+ Details

Commitments (Tables)

12 Months Ended

Dec. 31, 2013

Risks and Uncertainties [Abstract]

Schedule of estimated future minimum payments under purchased water supply commitments

GSWC’s estimated future minimum payments under these purchased water supply commitments at December 31, 2013 are as follows (in thousands):



2014	$	331
2015	331
2016	331
2017	331
2018	331
Thereafter	3,971
Total	$	5,626

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

Registrant’s future minimum payments under long-term non-cancelable operating leases at December 31, 2013 are as follows (in thousands):



2014	$	2,267
2015	1,226
2016	1,124
2017	929
2018	654
Thereafter	1,621
Total	$	7,821

Business Segments (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Schedule of reporting segments information

Capital additions reflect capital expenditures paid in cash and exclude government-funded capital expenditures for ASUS, property installed by developers and conveyed to GSWC and through May 31, 2011 for CCWC.



	As Of And For The Year Ended December 31, 2013
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	320,131	$	38,409	$	113,537	$	—		$	472,077
Operating income (loss)	95,932		6,411		16,737		(8		)	119,072
Interest expense, net	20,236		1,436		264		(228		)	21,708
Utility Plant	936,386		40,908		4,183		—			981,477
Depreciation and amortization expense (1)	36,636		2,316		1,138		—			40,090
Income tax expense/(benefit)	30,679		2,455		4,911		(2,262		)	35,783
Capital additions	94,581		2,124		674		—			97,379



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



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

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

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



	December 31,
	2013		2012		2011
Total utility plant	$	981,477	$	917,791	$	896,500
Other assets	328,706		363,152		341,862
Total consolidated assets	$	1,310,183	$	1,280,943	$	1,238,362

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

(3) In accordance with the accounting guidance relating to assets held for sale, Registrant did not record depreciation expense for CCWC in 2012.

- 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

Allowance for Doubtful Accounts (Tables)

12 Months Ended

Dec. 31, 2013

Allowance for Doubtful Accounts

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



	AWR
	December 31,
(dollars in thousands)	2013			2012			2011
Balance at beginning of year	$	1,228		$	1,048		$	1,051
Provision charged to expense	1,145			1,710			938
Accounts written off, net of recoveries	(1,186		)	(1,530		)	(941		)
Balance at end of year	$	1,187		$	1,228		$	1,048

Allowance for doubtful accounts related to accounts receivable-customer	$	755		$	797		$	715
Allowance for doubtful accounts related to receivable from U.S. government	—			8			—
Allowance for doubtful accounts related to other accounts receivable	432			423			333
Total allowance for doubtful accounts	$	1,187		$	1,228		$	1,048



	GSWC
	December 31,
(dollars in thousands)	2013			2012			2011
Balance at beginning of year	$	1,177		$	1,005		$	1,005
Provision charged to expense	1,056			1,668			859
Accounts written off, net of recoveries	(1,119		)	(1,496		)	(859		)
Balance at end of year	$	1,114		$	1,177		$	1,005

Allowance for doubtful accounts related to accounts receivable-customer	$	755		$	797		$	715
Allowance for doubtful accounts related to other accounts receivable	359			380			290
Total allowance for doubtful accounts	$	1,114		$	1,177		$	1,005

Discontinued Operations: (Tables)

12 Months Ended

Dec. 31, 2013

Discontinued Operations and Disposal Groups [Abstract]

Summary of discontinued operations presented in the consolidated statements of income

A summary of discontinued operations presented in the consolidated statements of income for the year ended December 31, 2011 is as follows (in thousands):



Operating revenues	$	3,492
Supply costs and other operating expenses	1,420
Gain on settlement for removal of a well	(760		)
Operating income (1)	2,832

Interest expense, net	(142		)

Income before income taxes	2,690

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

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


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


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


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

(4)

- Definition

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

+ References+ Details

Summary of Significant Accounting Policies (Details) (USD $)	0 Months Ended	12 Months Ended
	May 20, 2013	Dec. 31, 2013 registrant	Dec. 31, 2012	Dec. 31, 2011
Basis of Presentation:
Number of registrants filing combined report		2
Stock split ratio	2
Property and Depreciation
Net credit acquisition adjustment included in utility plant		$ 8,800,000
Amortization period of acquisition adjustment permitted by CPUC		30 years
Amortization of the acquisition adjustments		427,000	374,000
Impairment of Long-Lived Assets
Impairment of long-lived assets			416,000
Goodwill
Goodwill arose from acquisition of subcontractor's business		1,100,000
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis		15,865,000	15,381,000	14,210,000
GSWC
Related Party Transactions
Balance outstanding		500,000	0
Property and Depreciation
Amortization of the acquisition adjustments				374,000
Depreciation on transportation equipment		877,000	1,800,000	2,500,000
Estimated useful lives of utility plant, as authorized by the CPUC
Generation		40 years
Interest
Amount recorded in AFUDC		270,000	299,000
Weighted cost of capital (as a percent)		8.64%
Alternative-Revenue Programs
Number of months within which expected additional revenue collection is recorded		24 months
Advances for Construction and Contributions in aid of Constructions
Period for refund of advances for construction		40 years
Fair Value of Financial Instruments
Long-term debt-GSWC		412,590,000
Sales and Use Taxes:
Franchise fees billed to customers and recorded as operating revenue		3,600,000	3,400,000	3,200,000
Non-income tax assessments accounted on a gross basis		14,072,000	13,835,000	12,851,000
GSWC \| Carrying Amount
Fair Value of Financial Instruments
Long-term debt-GSWC		332,377,000	335,791,000
GSWC \| Fair Value
Fair Value of Financial Instruments
Long-term debt-GSWC			456,792,000
GSWC \| Fair Value \| Level 2
Fair Value of Financial Instruments
Long-term debt-GSWC		412,590,000
GSWC \| Minimum
Estimated useful lives of utility plant, as authorized by the CPUC
Source of water supply		30 years
Pumping		25 years
Water treatment		20 years
Transmission and distribution		25 years
Other plant		7 years
GSWC \| Maximum
Estimated useful lives of utility plant, as authorized by the CPUC
Source of water supply		50 years
Pumping		40 years
Water treatment		35 years
Transmission and distribution		55 years
Other plant		40 years
GSWC \| Purchase, production, distribution and sale of water
Nature of Operations:
Number of customers served		257,000
Property and Depreciation
Aggregate composite rate for depreciation (as a percent)		3.40%	3.70%	3.80%
GSWC \| Electricity distribution
Nature of Operations:
Number of customers served		24,000
Property and Depreciation
Aggregate composite rate for depreciation (as a percent)		3.40%	3.60%	3.70%
ASUS
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis		864,000	717,000	718,000
ASUS \| Contracts
Nature of Operations:
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases		50 years
AWR
Related Party Transactions
Maximum borrowing capacity on line of credit		100,000,000.0
AWR \| Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit		100,000,000.0
AWR \| Promissory note
Related Party Transactions
Maximum borrowing capacity on debt instrument		20,000,000.0
Notes Receivable \| AWR \| Promissory note
Related Party Transactions
Balance outstanding		$ 500,000
Commercial and residential water customers \| GSWC
Nature of Operations:
Percentage of total revenues		90.00%	90.00%	90.00%

Regulatory Matters (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 37,200,000
Flow-through taxes, net
Regulatory matters:
Regulatory asset not accruing carrying costs	16,200,000
GOLDEN STATE WATER COMPANY
Regulatory matters:
Total	122,681,000	176,015,000
GOLDEN STATE WATER COMPANY \| Various refunds to customers
Regulatory matters:
Total	(4,292,000)	(7,558,000)
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA
Regulatory matters:
Total	(16,345,000)	42,574,000
GOLDEN STATE WATER COMPANY \| Base revenue requirement adjustment mechanism
Regulatory matters:
Total	8,725,000	6,833,000
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Total	14,763,000	16,030,000
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Total	20,241,000	56,894,000
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Total	0	3,060,000
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Total	16,189,000	16,415,000
GOLDEN STATE WATER COMPANY \| Low income rate assistance balancing accounts
Regulatory matters:
Total	9,979,000	9,119,000
GOLDEN STATE WATER COMPANY \| General rate case memorandum accounts
Regulatory matters:
Total	15,645,000	4,495,000
GOLDEN STATE WATER COMPANY \| Other regulatory assets, net
Regulatory matters:
Total	$ 25,086,000	$ 28,153,000

Regulatory Matters (Details 2) (USD $)	12 Months Ended						1 Months Ended	12 Months Ended		1 Months Ended		12 Months Ended			1 Months Ended	12 Months Ended
Regulatory Matters (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013 GSWC	Dec. 31, 2012 GSWC	Dec. 31, 2011 GSWC	Apr. 30, 2012 GSWC WRAM, net of MCBA	Dec. 31, 2013 GSWC WRAM, net of MCBA	Dec. 31, 2012 GSWC WRAM, net of MCBA	Apr. 30, 2012 GSWC WRAM, net of MCBA Minimum	Apr. 30, 2012 GSWC WRAM, net of MCBA Maximum	Dec. 31, 2013 GSWC WRAM, net of MCBA Maximum	Dec. 31, 2013 GSWC WRAM	Dec. 31, 2013 GSWC Modified Cost Balancing Account	May 23, 2013 GSWC Base revenue requirement adjustment mechanism	Dec. 31, 2013 GSWC Base revenue requirement adjustment mechanism	Dec. 31, 2012 GSWC Base revenue requirement adjustment mechanism
Regulatory matters:
Commercial paper, term								90 days
Amount billed to customers as surcharges								$ 26,500,000
Over collection	(214,000)	(11,709,000)	(18,748,000)	(214,000)	(11,709,000)	(18,748,000)		468,000
Under (over) collection				122,681,000	176,015,000			(16,345,000)	42,574,000				20,400,000	4,100,000		8,725,000	6,833,000
Alternative revenue program												24 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											36 months
Recovery period for under-collection balances greater than 15% of adopted annual revenues										19 months		18 months
Annual surcharges as a percentage of the last authorized revenue requirement							10.00%
Period of surcharge approved																12 months
Increase in revenue requirement recoverable through surcharges collected															$ 2,300,000	$ 1,800,000

Regulatory Matters (Details 4) (GSWC, USD $) In Millions, unless otherwise specified	1 Months Ended		12 Months Ended
	Oct. 31, 2005	Jul. 31, 2005	Dec. 31, 2013
Costs deferred for future recovery on Aerojet case
Regulatory matters:
Increase in revenue requirement recoverable through surcharges collected		$ 21.3
Recovery periods	20 years	20 years
Reimbursement to recover costs			17.5
Costs deferred for future recovery on Aerojet case \| Maximum
Regulatory matters:
Recovery periods	20 years
Water Revenue Adjustment Mechanism Net of Modified Cost Balancing Account [Member]
Regulatory matters:
Amount billed to customers as surcharges			$ 26.5

Regulatory Matters (Details 5) (GSWC, USD $)	1 Months Ended	12 Months Ended
Regulatory Matters (Details 5) (GSWC, USD $)	May 23, 2013	Dec. 31, 2013	Dec. 31, 2012
Regulatory matters:
Total		$ 122,681,000	$ 176,015,000
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset		15,200,000
Number of water regions for which two-way balancing account was established		3
Total		20,241,000	56,894,000
Pension and other post-retirement obligations \| Two-way pension balancing account
Regulatory matters:
Regulatory asset		5,100,000
Base revenue requirement adjustment mechanism
Regulatory matters:
Period of surcharge approved		12 months
Increase in revenue requirement recoverable through surcharges collected	2,300,000	1,800,000
Total		8,725,000	6,833,000
Low income rate assistance balancing accounts
Regulatory matters:
Commercial paper, term		90 days
Increase in revenue requirement recoverable through surcharges collected		1,200,000
Discount percentage for qualified low-income water customers		15.00%
Discount percentage for qualified low-income electric customers		20.00%
Total		$ 9,979,000	$ 9,119,000

Regulatory Matters (Details 7) (GSWC, CPUC Subpoena, USD $) In Millions, unless otherwise specified	1 Months Ended	12 Months Ended
	Dec. 31, 2011 Audit	Dec. 31, 2013	Dec. 31, 2012
Regulatory matters:
Total settlement	$ 9.5
Reduction in rate-base and other adjustments as per the settlement	3.0
Refunds provided to customers		$ 3.1	$ 3.2
Number of separate independent audits of procurement practices agreed as a part of the settlement agreement	3
Period of separate independent audits of procurement practices agreed as a part of settlement agreement	10 years
Minimum
Regulatory matters:
Period of refunds to customers	12 months
Maximum
Regulatory matters:
Period of refunds to customers	36 months

Regulatory Matters (Details 8) (GSWC, La Serena Plant Improvement Project, CPUC Rehearing Matter, USD $) In Millions, unless otherwise specified	1 Months Ended	3 Months Ended	12 Months Ended
	Jan. 31, 2008	Dec. 31, 2012	Dec. 31, 2010
GSWC \| La Serena Plant Improvement Project \| CPUC Rehearing Matter
Regulatory matters:
Costs included in rehearing matter	$ 3.5
Refunds provided to customers		$ 0.4	$ 2.2

- Definition

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

+ References+ Details

Regulatory Matters (Details 9) (GSWC, USD $)			1 Months Ended	12 Months Ended	1 Months Ended	12 Months Ended
Regulatory Matters (Details 9) (GSWC, USD $)	Dec. 31, 2013	Dec. 31, 2012	Aug. 31, 2012 BVES General Rate Case	Dec. 31, 2013 BVES General Rate Case	Dec. 31, 2012 Renewables Portfolio Standard	Dec. 31, 2013 Renewables Portfolio Standard renewable_energy
Regulatory matters:
Amount of retroactive ratemaking proposal included in DRA's recommendation to increase accumulated depreciation			$ 2,000,000
Portion of deferred rate case cost borne by shareholders				50.00%
Net regulatory assets	$ 122,681,000	$ 176,015,000		$ 1,800,000
Portion of deferred rate case costs required to be written off, if DRA prevails				50.00%
Agreement period to purchase renewable energy credits					10 years
Number of renewable energy credits that would be purchased						582,000

Regulatory Matters (Details 10) (GSWC, Cost of Capital Proceeding for Water Regions)	12 Months Ended
	Dec. 31, 2013	Sep. 30, 2012	Oct. 02, 2012	Jul. 31, 2012
Regulatory matters:
Authorized return on equity percentage			9.43%	9.99%
Period of cost of capital proceedings considered for adjustment of R O E and rate of return on rate base	3 years
Difference adjustment in ROE (as a percent)	50.00%
Decrease in Moody's rate from benchmark (as a percent)		1.12%
Decrease in ROE (as a percent)	0.56%
Proposed authorized ROE under the settlement agreement (as a percent)				9.43%
Minimum
Regulatory matters:
Change in average of the Moody's Aa utility bond rate (as a percent)	1.00%

Utility Plant and Intangible Assets (Details) (USD $)
In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Utility plant utilized in continuing operations by major asset class

Total

$ 1,395,959

$ 1,314,283

Less - accumulated depreciation

(471,665)

(442,316)

Construction work in progress

57,183

45,824

Net utility plant

981,477

917,791

896,500

Water

Utility plant utilized in continuing operations by major asset class

Total

1,316,599

1,236,630

Water | Land

Utility plant utilized in continuing operations by major asset class

Total

15,423

15,357

Water | Intangible assets

Utility plant utilized in continuing operations by major asset class

Total

34,019

33,750

Water | Source of water supply

Utility plant utilized in continuing operations by major asset class

Total

75,651

72,020

Water | Pumping

Utility plant utilized in continuing operations by major asset class

Total

147,390

142,586

Water | Water treatment

Utility plant utilized in continuing operations by major asset class

Total

70,947

63,738

Water | Transmission and distribution

Utility plant utilized in continuing operations by major asset class

Total

856,823

796,973

Water | General

Utility plant utilized in continuing operations by major asset class

Total

116,346

112,206

Electric

Utility plant utilized in continuing operations by major asset class

Total

79,360

77,653

Electric | Intangible assets

Utility plant utilized in continuing operations by major asset class

Total

1,200

Electric | Transmission and distribution

Utility plant utilized in continuing operations by major asset class

Total

58,400

56,757

Electric | Generation

Utility plant utilized in continuing operations by major asset class

Total

12,547

Electric | General

Utility plant utilized in continuing operations by major asset class

Total

8,413

^[1]

8,349

^[1]

GSWC

Utility plant utilized in continuing operations by major asset class

Total

1,386,869

1,305,366

Less - accumulated depreciation

(466,329)

(437,949)

Construction work in progress

56,754

45,720

Net utility plant

977,294

913,137

GSWC | Water

Utility plant utilized in continuing operations by major asset class

Total

1,307,509

1,227,713

Net utility plant

936,386

871,756

852,264

GSWC | Water | Land

Utility plant utilized in continuing operations by major asset class

Total

15,423

15,357

GSWC | Water | Intangible assets

Utility plant utilized in continuing operations by major asset class

Total

34,001

33,731

GSWC | Water | Source of water supply

Utility plant utilized in continuing operations by major asset class

Total

75,651

72,020

GSWC | Water | Pumping

Utility plant utilized in continuing operations by major asset class

Total

147,390

142,586

GSWC | Water | Water treatment

Utility plant utilized in continuing operations by major asset class

Total

70,947

63,738

GSWC | Water | Transmission and distribution

Utility plant utilized in continuing operations by major asset class

Total

856,823

796,973

GSWC | Water | General

Utility plant utilized in continuing operations by major asset class

Total

107,274

103,308

GSWC | Electric

Utility plant utilized in continuing operations by major asset class

Total

79,360

77,653

Net utility plant

40,908

41,381

39,681

GSWC | Electric | Transmission and distribution

Utility plant utilized in continuing operations by major asset class

Total

58,400

56,757

GSWC | Electric | Generation

Utility plant utilized in continuing operations by major asset class

Total

12,547

GSWC | Electric | General

Utility plant utilized in continuing operations by major asset class

Total

$ 8,413

^[1]

$ 8,349

^[1]

[1]	Includes intangible assets of $1.2 million for studies performed in association with the electricity segment of the Registrant’s operations for the years ended December 31, 2013 and 2012.

- Definition

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

+ References+ Details

- Definition

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

+ References+ Details

Utility Plant and Intangible Assets (Details 2) (USD $)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Intangible assets

Total amortized intangible assets

$ 35,405,000

$ 35,136,000

Less - accumulated amortization

(22,530,000)

(20,715,000)

Intangible assets, net of amortization

12,875,000

14,421,000

Unamortized intangible assets

427,000

^[1]

427,000

^[1]

Amortization of intangible assets

1,900,000

2,400,000

2,500,000

Estimated future consolidated amortization expenses related to intangible assets

2,436,000

1,962,000

1,487,000

1,487,000

1,487,000

8,859,000

Conservation

Intangible assets

Total amortized intangible assets

9,496,000

Water and water service rights

Intangible assets

Total amortized intangible assets

8,695,000

^[2]

8,695,000

^[2]

Water planning studies

Intangible assets

Total amortized intangible assets

17,214,000

16,945,000

GSWC

Intangible assets

Total amortized intangible assets

34,834,000

34,565,000

Less - accumulated amortization

(22,459,000)

(20,656,000)

Intangible assets, net of amortization

12,375,000

13,909,000

Unamortized intangible assets

409,000

^[1]

409,000

^[1]

Amortization of intangible assets

1,900,000

2,400,000

2,500,000

GSWC | Conservation

Intangible assets

Weighted Average Amortization Period

18 years

Total amortized intangible assets

9,496,000

GSWC | Water and water service rights

Intangible assets

Weighted Average Amortization Period

25 years

Total amortized intangible assets

8,124,000

^[2]

8,124,000

^[2]

GSWC | Water planning studies

Intangible assets

Weighted Average Amortization Period

11 years

Total amortized intangible assets

$ 17,214,000

$ 16,945,000

[1]	The intangible assets not subject to amortization primarily consist of organization and consent fees.
[2]	Includes intangible assets of $571,000 for contracted services included in "Other Property and Investments" on the consolidated balance sheets as of December 31, 2013 and 2012.

Utility Plant and Intangible Assets (Details 3) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Reconciliation of the beginning and ending aggregate carrying amount of the asset retirement obligations
Obligation at the beginning of the period	$ 3,018	$ 2,989
Additional liabilities incurred	11	48
Liabilities settled	(126)	(209)
Accretion	192	190
Obligation at the end of the period	$ 3,095	$ 3,018

- Definition

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

+ References+ Details

- Definition

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

+ References+ Details

Derivative Instruments (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended	1 Months Ended	12 Months Ended
	Dec. 31, 2013 Purchase power contract quote	Jun. 30, 2013 GSWC MWs	Dec. 31, 2013 GSWC Purchase power contract	Dec. 31, 2012 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
Number of broker quotes received to determine fair value of derivative instrument	1
Changes in the fair value of the derivative
Balance, at beginning of the period			$ (3,060)	$ (7,611)
Unrealized gain on purchased power contracts			3,060	4,551
Balance, at end of the period			$ 0	$ (3,060)

Military Privatization (Details) (USD $)
In Thousands, unless otherwise specified

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Receivables from the U.S. government:

Less: allowance for doubtful accounts

$ (1,187)

$ (1,228)

$ (1,048)

$ (1,051)

Pretax income

Increase in pretax operating income

119,072

111,094

95,104

^[1]

Military Utility Privatization Subsidiaries

Military Privatization

Period of fixed price contracts to maintain water systems at various military bases

50 years

Initial contract period

2 years

Price redetermination interval

3 years

Revenues recognized net of billings to date

Revenues (costs and estimated earnings) recognized on uncompleted contracts

78,741

62,902

Less: Billings to date

(32,262)

(37,335)

Total

46,479

25,567

Amount included in accompanying balance sheets

Costs and estimated earnings in excess of billings on uncompleted contracts

53,331

38,139

Billings in excess of costs and estimated earnings on uncompleted contracts

(6,852)

(12,572)

Total

46,479

25,567

Receivables from the U.S. government:

Billed receivables from the U.S. government

7,106

12,913

Unbilled receivables from the U.S. government

3,104

4,535

Less: allowance for doubtful accounts

(8)

Total

10,210

17,440

Pretax income

Increase in pretax operating income

$ 24,608

$ 11,855

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

Earnings Per Share and Capital Stock (Details) (USD $)
In Thousands, except Share data, unless otherwise specified

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Basic

Net income from continuing operations

$ 62,686

$ 54,148

$ 42,010

Net income from discontinued operations

3,849

Net Income

62,686

54,148

45,859

Less: Distributed earnings to common shareholders

29,366

24,129

20,563

Less: Distributed earnings to participating securities

171

140

Undistributed earnings

33,149

29,848

25,156

Undistributed earnings allocated to common shareholders

32,958

29,638

24,985

Undistributed earnings allocated to participating securities

191

210

171

Total income available to common shareholders, basic

62,324

53,767

45,548

Weighted average Common Shares outstanding, basic

38,639,000

37,998,000

37,386,000

Basic earnings per Common Share:

Income from continuing operations (in dollars per share)

$ 1.61

$ 1.42

$ 1.12

Income from discontinued operations, net of tax (in dollars per share)

$ 0.00

$ 0.10

Net Income (in dollars per share)

$ 1.61

$ 1.42

$ 1.22

Diluted

Total income available to common shareholders, basic

62,324

53,767

45,548

Undistributed earnings for dilutive stock options

191

210

171

Total common shareholders earnings, diluted

$ 62,515

$ 53,977

$ 45,719

Weighted average Common Shares outstanding, basic

38,639,000

37,998,000

37,386,000

Stock-based compensation (in shares)

230,000

^[1]

264,000

^[1]

288,000

^[1]

Weighted average common shares outstanding, diluted

38,869,000

38,262,000

37,674,000

Diluted earnings per Common Share:

Income from continuing operations (in dollars per share)

$ 1.61

$ 1.41

$ 1.11

Income from discontinued operations (in dollars per share)

$ 0.00

$ 0.10

Net Income (in dollars per share)

$ 1.61

$ 1.41

$ 1.21

Stock option and restricted stock option outstanding

Options outstanding (in shares)

264,596

Restricted Stock Units

Share based compensation arrangement

Restricted stock units outstanding (in shares)

237,956

[1]

Earnings Per Share and Capital Stock (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Additional disclosure
Common Shares issued under DRP and the 2000 and 2008 Employee Plans	114,821	77,038	138,868
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 1,658,000
Common Shares authorized for issuance but unissued under DRP	1,055,948
Common Shares authorized for issuance but unissued under 401(k) Plan	387,300
Common Shares issued as a result of the exercise of stock options	131,448	819,400	177,426
Value of Common Shares issued as a result of the exercise of stock options	2,111,000	13,295,000	2,350,000
Common Shares repurchased in the open market under DRP and 401(k) Plan	598,573	1,351,934	882,820
Amount available for issuance of securities under registration statement	115,000,000
GSWC
Additional disclosure
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans	$ 0	$ 895,000	$ 10,000,000

- Definition

Number of new stock issued during the period.

+ References+ Details

- Definition

Number of share options (or share units) exercised during the current period.

+ References+ Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References+ Details

- Definition

Value of stock issued as a result of the exercise of stock options.

+ References+ Details

- Definition

Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References+ Details

Dividend Limitations (Details) (USD $)	12 Months Ended
Dividend Limitations (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Dividend limitations
Retained Earnings (Accumulated Deficit)	$ 238,443,000	$ 205,257,000
GSWC
Dividend limitations
Fixed amount in computing maximum ability to pay dividends	21,000,000.0
Percentage of consolidated net income plus the aggregate net cash proceeds received from capital stock offerings or other instruments convertible into capital stock	100.00%
Amount available to pay dividends under the most restrictive of the Note Agreements	371,900,000
Dividends paid	29,400,000	10,200,000	20,000,000
Retained Earnings (Accumulated Deficit)		184,777,000
GSWC \| Maximum
Dividend limitations
Indebtedness to capitalization ratio	0.6667
Retained Earnings (Accumulated Deficit)	203,892,000
AWR
Dividend limitations
Dividends paid		16,900,000	20,000,000
Retained Earnings (Accumulated Deficit)	238,443,000
ASUS
Dividend limitations
Dividends paid		6,700,000
ASUS \| Maximum
Dividend limitations
Amount available to pay dividends	$ 29,000,000

Bank Debt (Details) (USD $)	12 Months Ended
Bank Debt (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period			$ 60,900,000
Total funded debt ratio	65.00%
Short-term borrowing (excluding letters of credit)
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period	0	0	2,000,000
Interest Rate at the end of the period (as a percent)	0.82%	1.41%	1.51%
Average amount outstanding	0	885,000	25,713,000
Weighted Average Annual Interest Rate (as a percent)	1.02%	1.49%	1.46%
Maximum Amount Outstanding	0	6,000,000	64,900,000
Revolving Credit Facility \| Irrevocable Letter of Credit - Edison Settlement agreement
Bank debt
Letter of credit, amount	3,600,000
Syndicated revolving credit facility
Bank debt
Increase in additional aggregate bank commitments	50,000,000.0
Variable rate basis	Euro rate
Interest rate spread based on A+ stable credit rating (as a percent)	1.20%
Syndicated revolving credit facility \| Minimum
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	325.00%
Syndicated revolving credit facility \| Maximum
Short-term borrowing activities (excluding letters of credit)
Total funded debt ratio	65.00%	65.00%	65.00%
Syndicated revolving credit facility \| Letters of credit
Bank debt
Maximum borrowing capacity	25,000,000.0
Letter of credit, amount	18,100,000
Syndicated revolving credit facility \| Letter of Credit - Three Valleys Municipal Water District
Bank debt
Letter of credit, amount	6,300,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - GSWC business automobile insurance policy
Bank debt
Letter of credit, amount	440,000,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - Purchase of power
Bank debt
Letter of credit, amount	585,000,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - American Recovery and Reinvestment Act
Bank debt
Letter of credit, amount	7,200,000
Letter of credit fee (as a percent)	1.20%
Percentage of funds received for reimbursement of costs	80.00%
Letters of credit \| Letter of Credit Irrevocable Franchise Agreement with City of Rancho Cordova [Member]
Bank debt
Letter of credit, amount	15,000,000
AWR
Bank debt
Maximum borrowing capacity	100,000,000.0
AWR \| Syndicated revolving credit facility
Bank debt
Increase in additional aggregate bank commitments	50,000,000.0
Interest rate spread based on A+ stable credit rating (as a percent)	1.20%
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	42.00%
Total funded debt ratio	718.00%
AWR \| Syndicated revolving credit facility \| Minimum
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	325.00%
AWR \| Syndicated revolving credit facility \| Maximum
Short-term borrowing activities (excluding letters of credit)
Total funded debt ratio	65.00%
AWR \| Syndicated revolving credit facility \| Letters of credit
Bank debt
Maximum borrowing capacity	25,000,000.0
Letter of credit, amount	18,100,000.0
AWR \| Syndicated revolving credit facility \| Letter of Credit - Three Valleys Municipal Water District
Bank debt
Letter of credit, amount	6,300,000.0
Letter of credit fee (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Letter of Credit - GSWC business automobile insurance policy
Bank debt
Letter of credit, amount	440,000,000
Letter of credit fee (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Letter of Credit - Purchase of power
Bank debt
Letter of credit, amount	585,000
Letter of credit fee (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Letter of Credit - American Recovery and Reinvestment Act
Bank debt
Letter of credit, amount	7,200,000
Letter of credit fee (as a percent)	1.20%
Percentage of funds received for reimbursement of costs	80.00%
AWR \| Syndicated revolving credit facility \| Irrevocable Letter of Credit - Edison Settlement agreement
Bank debt
Letter of credit, amount	$ 3,600,000

Long-Term Debt (Details) (USD $)			12 Months Ended						12 Months Ended		0 Months Ended	12 Months Ended
Long-Term Debt (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013 GSWC	Dec. 31, 2012 GSWC	Dec. 31, 2013 Private placement notes	Dec. 31, 2012 Private placement notes	Dec. 31, 2013 Private placement notes GSWC	Dec. 31, 2012 Private placement notes GSWC	Dec. 31, 2013 Private placement notes GSWC Maximum	Dec. 31, 2012 7.55% notes due 2025	Oct. 02, 2012 7.55% notes due 2025 GSWC	Dec. 31, 2012 7.55% notes due 2025 GSWC	Dec. 31, 2012 7.55% notes due 2025 GSWC Minimum	Dec. 31, 2013 Debt issues other than 9.56% Notes and Senior Notes issued to Co-Bank GSWC Maximum	Dec. 31, 2013 Senior Notes issued to Co-Bank GSWC	Dec. 31, 2013 American Recovery and Reinvestment Act Obligation due 2033	Dec. 31, 2012 American Recovery and Reinvestment Act Obligation due 2033	Dec. 31, 2013 American Recovery and Reinvestment Act Obligation due 2033 GSWC	Dec. 31, 2012 American Recovery and Reinvestment Act Obligation due 2033 GSWC
Long-term debt
Face amount of debt							$ 28,000,000
Interest coverage ratio												400.00%	200.00%
Redemption price of debt instrument, as a percentage of principal amount											101.13%
Principal amount of notes redeemed											8,300,000
Interest rate (as a percent)					9.56%	9.56%	9.56%	9.56%		7.55%	7.55%	7.55%						2.50%
Amount of debt	332,377,000	335,791,000	332,377,000	335,791,000	28,000,000	28,000,000	28,000,000	28,000,000			8,000,000					4,269,000	4,259,000	4,269,000	4,259,000
Redemption premium (as a percent)														0.383%
Redemption premium after 2021 (as a percent)									3.00%
Additional spread on premium (as a percent)															0.50%
Amount available for issuance of debt securities			$ 100,000,000.0

Long-Term Debt (Details 2) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Annual maturities of all long-term debt, including capitalized leases
Total	$ 332,377	$ 335,791
GSWC
Annual maturities of all long-term debt, including capitalized leases
2014	6,298
2015	290
2016	309
2017	327
2018	321
Thereafter	324,832
Total	$ 332,377	$ 335,791

Long-Term Debt (Details 3) (USD $)	12 Months Ended								12 Months Ended
Long-Term Debt (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013 GSWC	Dec. 31, 2012 GSWC	Dec. 31, 2011 GSWC	Dec. 31, 2013 GSWC American Recovery and Reinvestment Act Obligation due 2033	Oct. 31, 2009 GSWC American Recovery and Reinvestment Act Obligation due 2033	Dec. 31, 2013 GSWC American Recovery and Reinvestment Act Obligation due 2033 Letters of credit to CDHP
Long-term debt
Maximum amount of loan that can be borrowed								$ 9,000,000.0
Interest rate (as a percent)							2.50%
Maturity term							20 years
Letters of credit issued, percentage of maximum available under facility									80.00%
Loan proceeds received for reimbursement of costs of conversion	60,000	3,408,000	61,912,000	60,000	3,408,000	61,912,000	8,600,000
Amount of debt issued									$ 7,200,000.0

- Definition

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

+ References+ Details

Taxes on Income (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	$ 1,049	$ 1,649
Regulatory-liability-related: California Corp Franchise Tax	4,337	3,690
Other nonproperty-related	2,005	2,609
Contributions and advances	8,655	9,443
Deferred tax assets	16,046	17,391
Deferred tax liabilities:
Fixed assets	(131,534)	(121,802)
Regulatory-asset-related: depreciation and other	(21,575)	(21,754)
Other nonproperty-related	(155)	(152)
Balancing and memorandum accounts	(6,663)	(1,020)
Deferred charges	(6,064)	(6,632)
Deferred tax liabilities	(165,991)	(151,360)
Accumulated deferred income taxes - net	(149,945)	(133,969)
Current
Federal	13,741	15,585	9,107
State	5,930	5,273	7,108
Total current tax expense	19,671	20,858	16,215
Deferred
Federal	14,769	13,088	15,189
State	1,343	1,999	(1,328)
Total deferred tax expense	16,112	15,087	13,861
Income tax expense/(benefit)	35,783	35,945	30,076
Reconciliations of the effective tax rates to the federal statutory rate
Federal taxes on pretax income at statutory rate	34,464	31,533	25,230
State income tax, net of federal benefit	5,111	4,957	3,781
Flow-through on fixed assets	646	636	1,026
Flow-through on pension costs	612	10	254
Flow-through on removal costs	(2,141)	(943)	(281)
Domestic production activities deduction	(2,944)	(553)	(277)
Investment tax credit	(91)	(91)	(91)
Other – net	126	396	434
Income tax expense/(benefit)	35,783	35,945	30,076
Pretax income from continuing operations	98,469	90,093	72,086
Effective income tax rate (as a percent)	36.30%	39.90%	41.70%
Tax Authorities
Taxes on income
Net interest receivable	757	2,838	2,364
Recognized interest income	99	473	121
GSWC
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	1,049	1,649
Regulatory-liability-related: California Corp Franchise Tax	4,337	3,690
Other nonproperty-related	1,543	2,151
Contributions and advances	8,655	9,443
Deferred tax assets	15,584	16,933
Deferred tax liabilities:
Fixed assets	(131,548)	(121,881)
Regulatory-asset-related: depreciation and other	(21,575)	(21,754)
Other nonproperty-related	(155)	(151)
Balancing and memorandum accounts	(6,663)	(1,020)
Deferred charges	(6,064)	(6,632)
Deferred tax liabilities	(166,005)	(151,438)
Accumulated deferred income taxes - net	(150,421)	(134,505)
Current
Federal	10,768	7,957	5,246
State	6,315	3,830	6,920
Total current tax expense	17,083	11,787	12,166
Deferred
Federal	14,691	12,670	15,118
State	1,360	2,043	(1,313)
Total deferred tax expense	16,051	14,713	13,805
Income tax expense/(benefit)	33,134	26,500	25,971
Reconciliations of the effective tax rates to the federal statutory rate
Federal taxes on pretax income at statutory rate	28,622	23,002	21,278
State income tax, net of federal benefit	5,372	4,048	3,707
Flow-through on fixed assets	646	636	1,026
Flow-through on pension costs	612	10	254
Flow-through on removal costs	(2,141)	(943)	(281)
Domestic production activities deduction	(1,316)	(553)	(277)
Investment tax credit	(91)	(91)	(91)
Other – net	1,430	391	355
Income tax expense/(benefit)	33,134	26,500	25,971
Pretax income from continuing operations	81,776	65,720	60,793
Effective income tax rate (as a percent)	40.50%	40.30%	42.70%
GSWC \| Tax Authorities
Taxes on income
Net interest receivable	704	2,775	2,314
Recognized interest income	$ 21	$ 461	$ 102

Employee Benefit Plans (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 participant item	Dec. 31, 2012
Defined contribution plan
Employer contribution to the plan	$ 1,900
Pension Plan
Employee benefit plans
Minimum age for eligibility under the Pension Plan	21
Minimum period of service for eligibility under the Pension Plan	5 years
Normal retirement benefit (as a percent)	2.00%
Number of highest consecutive years' average earnings used in computing retirement benefit	5 years
Maximum number of years of credited service considered in determining retirement benefit	40 years
Number of participants in the Pension Plan	985
Defined contribution plan
Percentage of participant's eligible pay contributed to the plan by the employer	5.25%
Eligibility for employer matching contributions, period of service	3 years
Employer contribution to the plan	$ 394	$ 254

Employee Benefit Plans (Details 2) (USD $)
In Thousands, unless otherwise specified

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Amounts recognized on the balance sheets:

Non-current liabilities

$ (38,726)

$ (71,618)

Components of Net Periodic Benefits Cost:

Regulatory adjustment - deferred

214

11,709

18,748

GSWC

Amounts recognized on the balance sheets:

Non-current liabilities

(38,726)

(71,618)

Components of Net Periodic Benefits Cost:

Regulatory adjustment - deferred

214

11,709

18,748

Pension Benefits

Change in Projected Benefit Obligation:

Projected benefit obligation at beginning of year

163,230

146,127

Service cost

6,967

6,675

5,624

Interest cost

6,907

6,657

6,524

Actuarial loss (gain)

(19,918)

7,759

Benefits/expenses paid

4,506

3,988

Projected benefit obligation at end of year

152,680

163,230

146,127

Changes in Plan Assets:

Fair value of plan assets at beginning of year

107,638

92,910

Actual return on plan assets

17,846

12,599

Employer contributions

6,556

6,117

Benefits/expenses paid

4,506

3,988

Fair value of plan assets at end of year

127,534

107,638

92,910

Funded Status:

Net amount recognized as accrued pension cost

(25,146)

(55,592)

Amounts recognized on the balance sheets:

Current liabilities

Non-current liabilities

(25,146)

(55,592)

Net amount recognized

(25,146)

(55,592)

Amounts recognized in regulatory assets consist of:

Initial net obligation

Prior service cost (credit)

285

404

Net loss

15,581

48,648

Regulatory assets

15,866

49,052

50,505

Unfunded accrued pension cost

9,280

6,540

Net liability recognized

(25,146)

(55,592)

Changes in plan assets and benefit obligations recognized in regulatory assets:

Regulatory asset at beginning of year

49,052

50,505

Net loss (gain)

(30,190)

1,700

Amortization of initial net obligation

Amortization of prior service (cost) credit

(118)

Amortization of net loss

(2,878)

(3,035)

Total change in regulatory asset

(33,186)

(1,453)

Regulatory asset at end of year

15,866

49,052

50,505

Net periodic pension costs

9,296

9,945

7,159

Change in regulatory asset

(33,186)

(1,453)

Total recognized in net periodic pension cost and regulatory asset

(23,890)

8,492

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:

Initial net obligation

Prior service cost

(118)

Net loss

(29)

(2,846)

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:

Projected benefit obligation

152,680

163,230

Accumulated benefit obligation

131,580

138,230

Fair value of plan assets

127,534

107,368

Weighted-average assumptions used to determine benefit obligations at year end:

Discount rate (as a percent)

5.10%

4.30%

Rate of compensation increase (as a percent)

4.00%

Components of Net Periodic Benefits Cost:

Service cost

6,967

6,675

5,624

Interest cost

6,907

6,657

6,524

Expected return on plan assets

(7,574)

(6,540)

(6,349)

Amortization of transition

Amortization of prior service cost (benefit)

118

Amortization of actuarial loss

2,878

3,035

1,242

Net periodic pension costs

(9,296)

(9,945)

(7,159)

Regulatory adjustment - deferred

(1,920)

(2,305)

(209)

Total expense recognized, before allocation to overhead pool

7,376

7,640

6,950

Weighted-average assumptions used to determine net periodic cost:

Discount rate (as a percent)

4.30%

4.65%

5.55%

Expected long-term return on plan assets (as a percent)

7.00%

Rate of compensation increase (as a percent)

4.00%

Pension Benefits | GSWC

Components of Net Periodic Benefits Cost:

Regulatory adjustment - deferred

1,900

2,300

200

Post-Retirement Medical Benefits

Change in Projected Benefit Obligation:

Projected benefit obligation at beginning of year

12,296

12,448

Service cost

407

419

391

Interest cost

439

534

549

Actuarial loss (gain)

(1,340)

(657)

Benefits/expenses paid

414

448

Projected benefit obligation at end of year

11,388

12,296

12,448

Changes in Plan Assets:

Fair value of plan assets at beginning of year

8,359

7,916

Actual return on plan assets

1,320

736

Employer contributions

608

155

Benefits/expenses paid

414

448

Fair value of plan assets at end of year

9,873

8,359

7,916

Funded Status:

Net amount recognized as accrued pension cost

(1,515)

(3,937)

Amounts recognized on the balance sheets:

Current liabilities

Non-current liabilities

(1,515)

(3,937)

Net amount recognized

(1,515)

(3,937)

Amounts recognized in regulatory assets consist of:

Initial net obligation

417

837

Prior service cost (credit)

(433)

(633)

Net loss

(3,159)

(889)

Regulatory assets

(3,175)

(685)

570

Unfunded accrued pension cost

4,690

4,622

Net liability recognized

(1,515)

(3,937)

Changes in plan assets and benefit obligations recognized in regulatory assets:

Regulatory asset at beginning of year

(685)

570

Net loss (gain)

(2,278)

(1,036)

Amortization of initial net obligation

(419)

Amortization of prior service (cost) credit

200

Amortization of net loss

Total change in regulatory asset

(2,490)

(1,255)

Regulatory asset at end of year

(3,175)

(685)

570

Net periodic pension costs

676

815

861

Change in regulatory asset

(2,490)

(1,255)

Total recognized in net periodic pension cost and regulatory asset

(1,814)

(440)

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:

Initial net obligation

(418)

(419)

Prior service cost

200

Net loss

262

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:

Projected benefit obligation

11,388

12,296

Fair value of plan assets

9,873

8,359

Weighted-average assumptions used to determine benefit obligations at year end:

Discount rate (as a percent)

4.65%

3.75%

Components of Net Periodic Benefits Cost:

Service cost

407

419

391

Interest cost

439

534

549

Expected return on plan assets

(382)

(357)

(298)

Amortization of transition

419

Amortization of prior service cost (benefit)

(200)

Amortization of actuarial loss

(7)

Net periodic pension costs

(676)

(815)

(861)

Regulatory adjustment - deferred

Total expense recognized, before allocation to overhead pool

676

815

861

Weighted-average assumptions used to determine net periodic cost:

Discount rate (as a percent)

3.75%

4.45%

5.20%

Union plan

Weighted-average assumptions used to determine net periodic cost:

Expected long-term return on plan assets (as a percent)

7.00%

^[1]

7.00%

Non-union plan

Weighted-average assumptions used to determine net periodic cost:

Expected long-term return on plan assets (as a percent)

4.20%

^[1]

4.20%

SERP

Change in Projected Benefit Obligation:

Projected benefit obligation at beginning of year

(12,406)

(10,604)

Service cost

803

731

600

Interest cost

514

488

464

Actuarial loss (gain)

1,198

(803)

Benefits/expenses paid

(229)

(220)

Projected benefit obligation at end of year

(12,296)

(12,406)

(10,604)

Changes in Plan Assets:

Fair value of plan assets at beginning of year

Benefits/expenses paid

(229)

(220)

Fair value of plan assets at end of year

Funded Status:

Net amount recognized as accrued pension cost

(12,296)

(12,406)

Amounts recognized on the balance sheets:

Current liabilities

(230)

(317)

Non-current liabilities

(12,066)

(12,089)

Net amount recognized

(12,296)

(12,406)

Amounts recognized in regulatory assets consist of:

Prior service cost (credit)

314

475

Net loss

2,172

3,709

Regulatory assets

2,486

4,184

3,848

Unfunded accrued pension cost

9,810

8,222

Net liability recognized

(12,296)

(12,406)

Changes in plan assets and benefit obligations recognized in regulatory assets:

Regulatory asset at beginning of year

4,184

3,848

Net loss (gain)

(1,199)

805

Amortization of prior service (cost) credit

(161)

Amortization of net loss

(338)

(308)

Total change in regulatory asset

(1,698)

336

Regulatory asset at end of year

2,486

4,184

3,848

Net periodic pension costs

1,817

1,687

1,359

Change in regulatory asset

(1,698)

336

Total recognized in net periodic pension cost and regulatory asset

119

2,023

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:

Initial net obligation

Prior service cost

(161)

Net loss

(139)

(339)

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:

Accumulated benefit obligation

10,116

9,601

Fair value of plan assets

Weighted-average assumptions used to determine benefit obligations at year end:

Discount rate (as a percent)

5.05%

4.20%

Rate of compensation increase (as a percent)

4.00%

Components of Net Periodic Benefits Cost:

Service cost

803

731

600

Interest cost

514

488

464

Amortization of prior service cost (benefit)

161

Amortization of actuarial loss

339

307

134

Net periodic pension costs

$ (1,817)

$ (1,687)

$ (1,359)

Weighted-average assumptions used to determine net periodic cost:

Discount rate (as a percent)

4.20%

4.65%

5.55%

Rate of compensation increase (as a percent)

4.00%

[1]	*7.0% for union plan, 4.2% for non-union, net of income taxes in 2013, 2012 and 2011.

Employee Benefit Plans (Details 3) (USD $)

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Regulatory Adjustment:

Amount of under-collection included in the two-way pension balancing account

$ (214,000)

$ (11,709,000)

$ (18,748,000)

Healthcare Cost Trend Rate

Initial health care cost for employees under age of 65 (as a percent)

7.80%

8.00%

Ultimate health care cost for employees under age of 65 (as a percent)

6.30%

7.20%

6.50%

Period within which rate reaches ultimate trend rate

10 years

Initial Health care cost for employees of age 65 and over (as a percent)

7.00%

Ultimate health care cost for employees of age 65 and over (as a percent)

5.70%

5.80%

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

Effect on total of service and interest cost components -1 Percentage Point Increase

99,000

Effect on total of service and interest cost components -1 Percentage Point Decrease

(85,000)

Effect on post-retirement benefit obligation -1 Percentage Point Increase

1,243,000

Effect on post-retirement benefit obligation -1 Percentage Point Decrease

(1,083,000)

Defined contribution plan

Employer's contribution

1,900,000

Fixed income securities | Maximum

Employer's contribution and fair value of plan assets

Maturity period of investments

20 years

Fixed income securities | Minimum

Employer's contribution and fair value of plan assets

Maturity period of investments

1 year

GSWC

Regulatory Adjustment:

Amount of under-collection included in the two-way pension balancing account

(214,000)

(11,709,000)

(18,748,000)

Pension Benefits

Regulatory Adjustment:

Amount of under-collection included in the two-way pension balancing account

1,920,000

2,305,000

209,000

Actual and Target Asset Allocations

Actual Asset Allocations, Total (as a percent)

100.00%

Target Asset Allocation for 2013, Total (as a percent)

100.00%

Employer's contribution and fair value of plan assets

Total investments measured at fair value

127,534,000

107,638,000

92,910,000

Employer contributions

6,556,000

6,117,000

Expected employer's contribution in 2013

6,300,000

Estimated future benefit payments

4,971,000

5,447,000

5,929,000

6,513,000

7,094,000

45,594,000

75,548,000

Expected long-term return on plan assets (as a percentage)

7.00%

Defined contribution plan

Employer's contribution

394,000

254,000

Pension Benefits | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

127,534,000

107,638,000

Pension Benefits | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

127,534,000

107,638,000

Pension Benefits | Cash equivalents

Actual and Target Asset Allocations

Actual Asset Allocations, Total (as a percent)

2.00%

1.00%

Pension Benefits | Cash equivalents | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

2,096,000

1,721,000

Pension Benefits | Cash equivalents | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | Cash equivalents | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | Cash equivalents | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

2,096,000

1,721,000

Pension Benefits | Fixed income securities | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

47,627,000

41,590,000

Pension Benefits | Fixed income securities | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | Fixed income securities | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | Fixed income securities | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

47,627,000

41,590,000

Pension Benefits | Equity securities

Actual and Target Asset Allocations

Actual Asset Allocations, Total (as a percent)

61.00%

60.00%

Target Asset Allocation for 2013, Total (as a percent)

60.00%

Pension Benefits | Equity securities | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

77,811,000

64,327,000

Pension Benefits | Equity securities | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | Equity securities | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | Equity securities | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

77,811,000

64,327,000

Pension Benefits | U.S. small cap stocks | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

6,576,000

5,396,000

Pension Benefits | U.S. small cap stocks | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | U.S. small cap stocks | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | U.S. small cap stocks | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

6,576,000

5,396,000

Pension Benefits | U.S. mid cap stocks | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

13,119,000

10,722,000

Pension Benefits | U.S. mid cap stocks | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | U.S. mid cap stocks | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | U.S. mid cap stocks | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

13,119,000

10,722,000

Pension Benefits | U.S. large cap stocks | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

39,280,000

31,966,000

Pension Benefits | U.S. large cap stocks | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | U.S. large cap stocks | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | U.S. large cap stocks | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

39,280,000

31,966,000

Pension Benefits | International funds | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

12,501,000

10,797,000

Pension Benefits | International funds | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | International funds | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | International funds | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

12,501,000

10,797,000

Pension Benefits | Real estate funds | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

6,335,000

5,446,000

Pension Benefits | Real estate funds | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | Real estate funds | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Pension Benefits | Real estate funds | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

6,335,000

5,446,000

Pension Benefits | Debt securities

Actual and Target Asset Allocations

Actual Asset Allocations, Total (as a percent)

37.00%

39.00%

Target Asset Allocation for 2013, Total (as a percent)

40.00%

Pension Benefits | GSWC

Regulatory Adjustment:

Number of water regions for which two-way balancing account was established

Amount of under-collection included in the two-way pension balancing account

(1,900,000)

(2,300,000)

(200,000)

Post-Retirement Medical Plans

Regulatory Adjustment:

Amount of under-collection included in the two-way pension balancing account

Actual and Target Asset Allocations

Actual Asset Allocations, Total (as a percent)

100.00%

Target Asset Allocation for 2013, Total (as a percent)

100.00%

Employer's contribution and fair value of plan assets

Total investments measured at fair value

9,873,000

8,359,000

7,916,000

Employer contributions

608,000

155,000

Estimated future benefit payments

483,000

558,000

630,000

713,000

814,000

5,057,000

8,255,000

Post-Retirement Medical Plans | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

9,873,000

8,359,000

Post-Retirement Medical Plans | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Post-Retirement Medical Plans | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Post-Retirement Medical Plans | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

9,873,000

8,359,000

Post-Retirement Medical Plans | Cash equivalents

Actual and Target Asset Allocations

Actual Asset Allocations, Total (as a percent)

1.00%

Post-Retirement Medical Plans | Cash equivalents | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

142,000

65,000

Post-Retirement Medical Plans | Cash equivalents | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Post-Retirement Medical Plans | Cash equivalents | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Post-Retirement Medical Plans | Cash equivalents | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

142,000

65,000

Post-Retirement Medical Plans | Fixed income securities | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

3,731,000

3,192,000

Post-Retirement Medical Plans | Fixed income securities | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Post-Retirement Medical Plans | Fixed income securities | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Post-Retirement Medical Plans | Fixed income securities | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

3,731,000

3,192,000

Post-Retirement Medical Plans | Equity securities

Actual and Target Asset Allocations

Actual Asset Allocations, Total (as a percent)

61.00%

Target Asset Allocation for 2013, Total (as a percent)

100.00%

Post-Retirement Medical Plans | U.S. large cap stocks | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

6,000,000

5,102,000

Post-Retirement Medical Plans | U.S. large cap stocks | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Post-Retirement Medical Plans | U.S. large cap stocks | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Post-Retirement Medical Plans | U.S. large cap stocks | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

6,000,000

5,102,000

Post-Retirement Medical Plans | Debt securities

Actual and Target Asset Allocations

Actual Asset Allocations, Total (as a percent)

38.00%

Target Asset Allocation for 2013, Total (as a percent)

40.00%

Union plan

Estimated future benefit payments

Expected long-term return on plan assets (as a percentage)

7.00%

^[1]

7.00%

Non-union plan

Estimated future benefit payments

Expected long-term return on plan assets (as a percentage)

4.20%

^[1]

4.20%

SERP

Employer's contribution and fair value of plan assets

Total investments measured at fair value

Estimated future benefit payments

230,000

383,000

394,000

466,000

570,000

4,115,000

6,158,000

Balance in Rabbi Trust

Balance in Rabbi Trust

6,800,000

SERP | Rabbi Trust | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

6,816,000

4,816,000

SERP | Rabbi Trust | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

SERP | Rabbi Trust | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

SERP | Rabbi Trust | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

6,816,000

4,816,000

SERP | Rabbi Trust | Cash equivalents | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

27,000

116,000

SERP | Rabbi Trust | Cash equivalents | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

SERP | Rabbi Trust | Cash equivalents | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

SERP | Rabbi Trust | Cash equivalents | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

27,000

116,000

SERP | Rabbi Trust | Fixed income securities | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

2,587,000

1,878,000

SERP | Rabbi Trust | Fixed income securities | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

SERP | Rabbi Trust | Fixed income securities | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

SERP | Rabbi Trust | Fixed income securities | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

2,587,000

1,878,000

SERP | Rabbi Trust | Equity securities | Level 1

Employer's contribution and fair value of plan assets

Total investments measured at fair value

4,202,000

2,822,000

SERP | Rabbi Trust | Equity securities | Level 2

Employer's contribution and fair value of plan assets

Total investments measured at fair value

SERP | Rabbi Trust | Equity securities | Level 3

Employer's contribution and fair value of plan assets

Total investments measured at fair value

SERP | Rabbi Trust | Equity securities | Total

Employer's contribution and fair value of plan assets

Total investments measured at fair value

4,202,000

2,822,000

Pension and other post-retirement obligations | GSWC

Regulatory Adjustment:

Number of water regions for which two-way balancing account was established

Regulatory asset authorized under settlement

15,200,000

Pension and other post-retirement obligations | Two-way pension balancing account | GSWC

Regulatory Adjustment:

Regulatory asset authorized under settlement

$ 5,100,000

[1]	*7.0% for union plan, 4.2% for non-union, net of income taxes in 2013, 2012 and 2011.

Stock-Based Compensation Plans (Details) (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 stock_plan	Dec. 31, 2012	Dec. 31, 2011
Stock compensation plans
Number of stock incentive plans	4
Stock-based compensation recognized in the income statement, before taxes	$ 2,009	$ 1,931	$ 1,520
Capitalized equity-based compensation cost	334	259	247
Immediate vesting for employees of certain age and above	55 years
GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	1,647	1,667	1,345
Capitalized equity-based compensation cost	334	259	247
Nonqualified stock options \| Employees and directors
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	9	150	302
Nonqualified stock options \| Employees and directors \| GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	8	147	307
Restricted Stock Units \| Employees
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	1,507	1,729	1,218
Restricted Stock Units \| Employees \| GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	1,266	1,468	1,038
Performance awards
Stock compensation plans
Vesting period	3 years
Performance awards \| Officer
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	(493)	(52)	0
Performance awards \| Officer \| GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	$ (373)	$ (52)	$ 0
2000 and 2008 Employee Plans \| Nonqualified stock options
Stock compensation plans
Expiration term	10 years
Vesting period	3 years
Percentage of rights vesting in the first two years from the date of grant	33.00%
Percentage of rights vesting in the third year from the date of grant	34.00%
2000 and 2008 Employee Plans \| Restricted Stock Units
Stock compensation plans
Vesting period	3 years
Common stock entitled to be received under each award	1
Percentage of rights vesting in the first two years from the date of grant	33.00%
Percentage of rights vesting in the third year from the date of grant	34.00%
2000 and 2008 Employee Plans \| Performance awards
Stock compensation plans
Vesting period	3 years
Percentage of rights vesting in the first two years from the date of grant	33.00%
Percentage of rights vesting in the third year from the date of grant	34.00%
2003 Directors Plan \| Nonqualified stock options
Stock compensation plans
Expiration term	10 years
Vesting period	3 years
2003 Directors Plan \| Restricted Stock Units
Stock compensation plans
Annual retainer multiplier used in determining awards	250.00%
Vesting rights percentage	33.30%

Stock-Based Compensation Plans (Details 2) (USD $)	12 Months Ended
Stock-Based Compensation Plans (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Assumptions used to estimate fair value of each option grant on the grant date using the Black-Scholes option-pricing model
Weighted-average fair value of option granted (in dollars per share)			$ 7.15
Risk-free interest rate (as a percent)			2.48%
Expected annual dividend yield (as a percent)			3.04%
Expected volatility factor (as a percent)			28.98%
Expected option term (in years)			5 years
Number of Options
Exercised (in shares)	(131,448)	(819,400)	(177,426)
Options outstanding at the end of the period (in shares)	264,596
Additional disclosure
Cash proceeds from the exercise of stock options	$ 2,111,000	$ 13,295,000	$ 2,350,000
Tax benefit for the tax deduction from awards exercised	1,026,000	890,000	336,000
Unrecognized compensation cost	493,000
Percentage of performance award earned based on total shareholder return	25.00%
Percentage of performance award earned based on GSWC's operating expense	75.00%
Maximum
Additional disclosure
Expected recognition period for unrecognized compensation cost	2 years 2 months
Percentage of target amount of performance shares	200.00%
Minimum
Additional disclosure
Expected recognition period for unrecognized compensation cost	1 year 1 month
Percentage of target amount of performance shares	0.00%
Stock options
Number of Options
Options Outstanding at the beginning of the period (in shares)	403,158
Granted (in shares)	0
Exercised (in shares)	(131,448)
Forfeited or expired (in shares)	(7,114)
Options outstanding at the end of the period (in shares)	264,596	403,158
Options exercisable at the end of the period (in shares)	264,545
Weighted Average Exercise Price
Options outstanding at the beginning of the period (in dollars per share)	$ 16.72
Granted (in dollars per share)	$ 0.00
Exercised (in dollars per share)	$ 16.06
Forfeited or expired (in dollars per share)	$ 13.13
Options outstanding at the end of the period (in dollars per share)	$ 17.16	$ 16.72
Options exercisable at the end of the period (in dollars per share)	$ 17.16
Additional disclosure
Weighted Average Remaining Contractual Term, Options outstanding	3 years 9 months
Weighted Average Remaining Contractual Term, Options Exercisable	3 years 9 months
Aggregate Intrinsic Value, Options outstanding	3,060,764
Aggregate Intrinsic Value, Options Exercisable	3,060,166
Total intrinsic value of options exercised	1,402,000	4,125,000	766,000
Tax benefit for the tax deduction from awards exercised	1,026,000	890,000	336,000
Restricted Stock Units
Additional disclosure
Unrecognized compensation cost related to performance awards	$ 825,000
Number of Restricted/Performance Share Units
Restricted share units at the beginning of the period (in shares)	287,510
Granted (in shares)	61,312
Vested (in shares)	(148,522)
Forfeited (in shares)	(3,264)
Restricted share units at the end of the period (in shares)	197,036
Weighted Average Grant-Date Value
Restricted share units at the beginning of the period (in dollars per share)	$ 16.97
Granted (in dollars per share)	$ 26.14
Vested (in dollars per share)	$ 17.93
Forfeited (in dollars per share)	$ 20.78
Restricted share units at the end of the period (in dollars per share)	$ 19.04
Restricted Stock Units \| Maximum
Additional disclosure
Expected recognition period for unrecognized compensation cost	2 years 9 months 27 days
Restricted Stock Units \| Minimum
Additional disclosure
Expected recognition period for unrecognized compensation cost	29 days
Performance awards
Additional disclosure
Vesting period	3 years
Period to meet the performance goals	3 years
Number of Restricted/Performance Share Units
Restricted share units at the beginning of the period (in shares)	11,822
Granted (in shares)	33,024
Vested (in shares)	(3,926)
Restricted share units at the end of the period (in shares)	40,920
Weighted Average Grant-Date Value
Restricted share units at the beginning of the period (in dollars per share)	$ 18.37
Granted (in dollars per share)	$ 27.37
Vested (in dollars per share)	$ 18.42
Restricted share units at the end of the period (in dollars per share)	$ 25.63

Commitments (Details 2) (GSWC, Water Supply, USD $)	Dec. 31, 2013
Estimated future minimum payments
2014	$ 331,000
2015	331,000
2016	331,000
2017	331,000
2018	331,000
Thereafter	3,971,000
Total	5,626,000
City of Claremont
Purchase commitments
Remaining amount of commitment	3,500,000
Various third parties
Estimated future minimum payments
Total	$ 2,100,000

Commitments (Details 3) (GSWC, USD $)	12 Months Ended			36 Months Ended	59 Months Ended
Commitments (Details 3) (GSWC, USD $)	Dec. 31, 2013 MW	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2011	Nov. 30, 2013
Water Purchase Commitments [Member]
Purchase commitments
Optional renewal term	10 years
Total commitment under agreement	$ 5,626,000
Bear Valley Electric
Purchase commitments
Average load at customer service area (in MWs)	11
Average winter load (in MWs)	20
Winter peak load (in MWs)	45
Maximum capacity fo natural gas-fuled generation facility (in megawatts)	8.4
Bear Valley Electric \| Shell
Purchase commitments
Megawatts of electric energy provided under contract	13
Fixed price of electric energy per MWh				66.40	67.15
Purchase of power under the shell contract	$ 7,100,000	$ 7,800,000	$ 9,000,000
Bear Valley Electric \| EDF
Purchase commitments
Megawatts of electric energy provided under contract	12

Commitments (Details 4) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating Leases:
Consolidated rent expense	$ 2,982	$ 3,098	$ 2,900
Future minimum payments under long-term non-cancelable operating leases
2014	2,267
2015	1,226
2016	1,124
2017	929
2018	654
Thereafter	1,621
Total	$ 7,821

Contingencies (Details) (GSWC, USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013
Environmental Clean-Up and Remediation
Contingencies
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	$ 1.0
City of Claremont \| Condemnation of Properties
Contingencies
Number of customers served through water systems	11,000
Ojai FLOW \| Condemnation of Properties
Contingencies
Number of customers served through water systems	3,000

- Definition

Total costs accrued as of the balance sheet date for environmental loss contingencies.

+ References+ Details

- Definition

The charge against earnings in the period for known or estimated future costs arising from requirements to perform environmental remediation activities.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 90-8

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

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 410

-SubTopic 30

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13296-110859

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 96-1

-Paragraph 170

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

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

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 96-1

-Paragraph 147, 148, 149, 150

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 9, 10

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

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 143

-Paragraph 2

-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

Business Segments (Details) (USD $)
In Thousands, unless otherwise specified

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Details of reportable segment

Operating revenues

$ 472,077

$ 466,908

$ 419,913

Operating income (loss)

119,072

111,094

95,104

^[1]

Interest expense, net

(21,708)

(21,432)

(22,822)

Utility Plant

981,477

917,791

896,500

Depreciation and amortization expense

40,090

^[2]

41,385

^[2]

38,349

^[2]

Income tax expense/(benefit)

35,783

35,945

30,076

Income (loss) from discontinued operations

3,849

^[3]

Capital additions

97,379

68,104

80,281

Contracts

Details of reportable segment

Operating income (loss)

24,608

11,855

GSWC

Details of reportable segment

Number of reportable segments

Operating revenues

358,540

342,931

336,725

Operating income (loss)

102,343

86,605

83,678

Utility Plant

977,294

913,137

Depreciation and amortization expense

38,952

40,197

37,461

Income tax expense/(benefit)

33,134

26,500

25,971

GSWC | Water

Details of reportable segment

Operating revenues

320,131

305,898

300,450

Operating income (loss)

95,932

78,104

77,017

^[1]

Interest expense, net

(20,236)

(19,783)

(20,990)

Utility Plant

936,386

871,756

852,264

Depreciation and amortization expense

36,636

^[2]

37,905

^[2]

35,450

^[2]

Income tax expense/(benefit)

30,679

24,231

24,151

Income (loss) from discontinued operations

^[3]

Capital additions

94,581

62,500

73,991

GSWC | Electric

Details of reportable segment

Operating revenues

38,409

37,033

36,275

Operating income (loss)

6,411

8,501

6,661

^[1]

Interest expense, net

(1,436)

(1,533)

(1,501)

Utility Plant

40,908

41,381

39,681

Depreciation and amortization expense

2,316

^[2]

2,292

^[2]

2,011

^[2]

Income tax expense/(benefit)

2,455

2,269

1,820

Income (loss) from discontinued operations

^[3]

Capital additions

2,124

4,331

4,447

CCWC | Water

Details of reportable segment

Operating revenues

Operating income (loss)

(356)

^[1]

Interest expense, net

Utility Plant

Depreciation and amortization expense

^[2]

Income tax expense/(benefit)

(145)

Income (loss) from discontinued operations

1,612

^[3]

Capital additions

ASUS | Water

Details of reportable segment

Operating revenues

123,977

Operating income (loss)

24,608

Interest expense, net

(179)

Utility Plant

4,654

Depreciation and amortization expense

1,188

^[2]

Income tax expense/(benefit)

9,437

Capital additions

1,273

ASUS | Contracts

Details of reportable segment

Operating revenues

113,537

83,188

Operating income (loss)

16,737

11,855

^[1]

Interest expense, net

(264)

(372)

Utility Plant

4,183

4,555

Depreciation and amortization expense

1,138

^[2]

888

^[2]

Income tax expense/(benefit)

4,911

4,431

Income (loss) from discontinued operations

^[3]

Capital additions

674

1,843

AWR Parent

Details of reportable segment

Number of principal business units

Operating revenues

Operating income (loss)

(8)

(119)

(73)

^[1]

Interest expense, net

228

Utility Plant

Depreciation and amortization expense

^[2]

Income tax expense/(benefit)

(2,262)

(181)

Income (loss) from discontinued operations

2,237

^[3],[4]

Capital additions

$ 0

[1]	(2) Operating income (loss) includes CCWC’s allocated corporate overhead costs that are now primarily at GSWC.
[2]	Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $877,000, $1.8 million and $2.5 million for the years ended December 31, 2013, 2012 and 2011, respectively.
[3]	(3) In accordance with the accounting guidance relating to assets held for sale, Registrant did not record depreciation expense for CCWC in 2012.
[4]	Included in discontinued operations for the year ended December 31, 2011 are direct transaction costs of $449,000 ($217,000 after tax) for legal and consulting services in connection with the sale of CCWC.

Business Segments (Details 2) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting [Abstract]
Total utility plant	$ 981,477	$ 917,791	$ 896,500
Other assets	328,706	363,152	341,862
Total Assets	1,310,183	1,280,943	1,238,362
GSWC
Segment Reporting [Abstract]
Total utility plant	977,294	913,137
Total Assets	1,233,381	1,214,052
Segment Reporting Information [Line Items]
Depreciation on transportation equipment	877	1,800	2,500
AWR Parent
Segment Reporting [Abstract]
Total utility plant	0	0	0
Total Assets	495,273	455,166
CCWC
Segment Reporting Information [Line Items]
Direct transaction costs, before tax			449
Direct transaction costs, net of tax			217
CCWC \| AWR Parent
Segment Reporting Information [Line Items]
Direct transaction costs, before tax			449
Direct transaction costs, net of tax			$ 217

- Definition

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

+ References+ Details

- Definition

+ References+ Details

Allowance for Doubtful Accounts (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Changes in allowance for doubtful accounts
Balance at beginning of year	$ 1,228	$ 1,048	$ 1,051
Provision charged to expense	1,145	1,710	938
Accounts written off, net of recoveries	1,186	1,530	941
Balance at end of year	1,187	1,228	1,048
Components of allowance for doubtful accounts
Allowance for doubtful accounts related to accounts receivable-customer	755	797	715
Allowance for doubtful accounts related to receivable from U.S. government	0	8	0
Allowance for doubtful accounts related to other accounts receivable	432	423	333
Total allowance for doubtful accounts	1,187	1,228	1,048
GSWC
Changes in allowance for doubtful accounts
Balance at beginning of year	1,177	1,005	1,005
Provision charged to expense	1,056	1,668	859
Accounts written off, net of recoveries	1,119	1,496	859
Balance at end of year	1,114	1,177	1,005
Components of allowance for doubtful accounts
Allowance for doubtful accounts related to accounts receivable-customer	755	797	715
Allowance for doubtful accounts related to other accounts receivable	359	380	290
Total allowance for doubtful accounts	$ 1,114	$ 1,177	$ 1,005

Supplemental Cash Flow Information (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Taxes and Interest Paid:
Income taxes paid	$ 10,880	$ 19,411	$ 31,842
Interest paid	22,144	22,495	22,671
Non-Cash Transactions:
Accrued payables for investment in utility plant	19,515	12,113	13,717
Property installed by developers and conveyed	2,819	2,069	1,264
GSWC
Taxes and Interest Paid:
Income taxes paid	7,083	11,027	25,810
Interest paid	22,144	22,495	22,463
Non-Cash Transactions:
Accrued payables for investment in utility plant	19,515	12,113	13,717
Property installed by developers and conveyed	$ 2,819	$ 2,069	$ 1,264

- Definition

Value of property contributed in noncash investing and financing activities.

+ References+ Details

- Definition

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

+ References+ Details

Discontinued Operations: (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

May 31, 2011

CCWC

Dec. 31, 2011

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

29,603,000

29,600,000

Gain on sale of business, net of taxes and transaction costs

2,200,000

Direct transaction costs, before tax

449,000

Corporate overhead costs

356,000

Income statement and other disclosures

Operating revenues

3,492,000

Supply costs and other operating expenses

1,420,000

Gain on settlement for removal of a well

(760,000)

Operating income

2,832,000

Interest expense, net

(142,000)

Income before income taxes

2,690,000

Income tax expense

1,078,000

Income from the operations of discontinued operations, net of tax

1,612,000

Gain on sale of business, net of tax

2,454,000

Transaction costs, net of taxes

(217,000)

Income (loss) from discontinued operations

$ 3,849,000

^[1]

$ 3,849,000

[1]	(3) In accordance with the accounting guidance relating to assets held for sale, Registrant did not record depreciation expense for CCWC in 2012.

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Assets
Cash and equivalents	$ 38,226	$ 23,486	$ 1,315
Deferred tax assets	9,553	8,617
Income taxes receivable and other receivables	9,214	16,547
Total current assets	191,617	184,033
Other assets	14,227	15,587
Total Assets	1,310,183	1,280,943	1,238,362
Income taxes payable	507	511
Liabilities and Capitalization
Notes payable to bank			60,900
Total current liabilities	100,906	93,697
Deferred taxes	159,506	142,597
Total other credits	390,794	400,204
Common shareholders' equity	492,404	454,579	408,666	377,541
Total capitalization	818,483	787,042
Total Capitalization and Liabilities	1,310,183	1,280,943
AWR
Assets
Cash and equivalents	107	311
Inter-company loan receivables	21,113	15,013
Deferred tax assets	388	633
Income taxes receivable and other receivables	1,733	1,415
Total current assets	23,341	17,372
Investments in subsidiaries	468,568	435,373
Other assets	3,364	2,421
Total Assets	495,273	455,166
Notes Payable, Related Parties, Current	500	0
Income taxes payable	1,851	0
Liabilities and Capitalization
Deferred taxes and other liabilities	84	117
Total current liabilities	2,435	117
Deferred taxes	146	49
Income taxes payable and other liabilities	288	421
Total other credits	434	470
Common shareholders' equity	492,404	454,579
Total capitalization	492,404	454,579
Total Capitalization and Liabilities	$ 495,273	$ 455,166

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT (Details 2) (USD $) Share data in Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed statements of income
Operating expenses	$ 353,005,000	$ 355,814,000	$ 324,809,000
Income from continuing operations before income tax expense	98,469,000	90,093,000	72,086,000
Net Income	62,686,000	54,148,000	45,859,000
Weighted Average Number of Shares Outstanding (in shares)	38,639	37,998	37,386
Basic Earnings Per Common Share (in dollars per share)	$ 1.61	$ 1.42	$ 1.22
Weighted Average Number of Diluted Common Shares Outstanding	38,869	38,262	37,674
Fully Diluted Earnings per Common Share (in dollars per share)	$ 1.61	$ 1.41	$ 1.21
AWR
Condensed statements of income
Maximum borrowing capacity on line of credit	100,000,000
Operating revenues and other income	227,000	64,000	238,000
Operating expenses	8,000	120,000	521,000
Operating income / (loss)	219,000	(56,000)	(283,000)
Equity in earnings of subsidiaries	60,205,000	54,212,000	46,483,000
Income from continuing operations before income tax expense	60,424,000	54,156,000	46,200,000
Income tax expense (benefit)	(2,262,000)	8,000	341,000
Net Income	62,686,000	54,148,000	45,859,000
Promissory note \| AWR
Condensed statements of income
Maximum borrowing capacity on debt instrument	20,000,000
Notes Receivable \| Promissory note \| AWR
Condensed statements of income
Balance outstanding	$ 500,000

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT (Details 3) (USD $) In Thousands, unless otherwise specified	3 Months Ended	12 Months Ended
	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed statement of cash flows
Cash Flows From Operating Activities		$ 135,711	$ 101,494	$ 80,167
Cash Flows From Investing Activities:
Proceeds from the sale of CCWC		0	0	29,603
Net cash used		(98,775)	(68,036)	(50,534)
Cash Flows From Financing Activities:
Proceeds from the issuance of common stock		0	0	1,658
Proceeds from stock option exercises		2,111	13,295	2,350
Net change in notes payable to banks		0	(2,000)	(58,900)
Dividends paid		(29,360)	(24,130)	(20,552)
Net cash provided (used)		(22,196)	(11,287)	(32,515)
Net increase (decrease) in cash and cash equivalents		14,740	22,171	(2,882)
Cash and cash equivalents, beginning of year	1,315	23,486	1,315	4,197
Cash and cash equivalents, end of year		38,226	23,486	1,315
AWR
Condensed statement of cash flows
Cash Flows From Operating Activities		32,645	16,885	17,945
Cash Flows From Investing Activities:
Loans (made to)/repaid from, wholly-owned subsidiaries		(6,100)	(4,720)	36,786
Increase in investment of subsidiary		0	0	(10,000)
Proceeds from the sale of CCWC		0	0	29,603
Net cash used		(6,100)	(4,720)	56,389
Cash Flows From Financing Activities:
Proceeds from the issuance of common stock			0	1,658
Proceeds from note payable to GSWC	0	18,236
Repayment of note payable to GSWC		(17,736)		0
Proceeds from stock option exercises		2,111	13,295	2,350
Net change in notes payable to banks			(2,000)	(58,900)
Dividends paid		(29,360)	(24,130)	(20,552)
Net cash provided (used)		(26,749)	(12,835)	(75,444)
Net increase (decrease) in cash and cash equivalents		(204)	(670)	(1,110)
Cash and cash equivalents, beginning of year	981	311	981	2,091
Cash and cash equivalents, end of year		$ 107	$ 311	$ 981

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT (Details 4) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period			$ 60,900,000
Total funded debt ratio	65.00%
Short-term borrowing (excluding letters of credit)
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period	0	0	2,000,000
Interest Rate at the end of the period (as a percent)	0.82%	1.41%	1.51%
Average Amount Outstanding	0	885,000	25,713,000
Weighted Average Annual Interest Rate (as a percent)	1.02%	1.49%	1.46%
Maximum Amount Outstanding	0	6,000,000	64,900,000
Syndicated revolving credit facility
Note payable to banks
Increase in additional aggregate bank commitments	50,000,000.0
Variable rate basis	Euro rate
Short-term borrowing activities (excluding letters of credit)
Interest rate spread based on A+ stable credit rating (as a percent)	1.20%
Syndicated revolving credit facility \| Minimum
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	325.00%
Syndicated revolving credit facility \| Maximum
Short-term borrowing activities (excluding letters of credit)
Total funded debt ratio	65.00%	65.00%	65.00%
Syndicated revolving credit facility \| Letters of credit
Note payable to banks
Maximum borrowing capacity	25,000,000.0
Letter of credit, amount	18,100,000
Syndicated revolving credit facility \| Letter of Credit - Three Valleys Municipal Water District
Note payable to banks
Letter of credit, amount	6,300,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - GSWC business automobile insurance policy
Note payable to banks
Letter of credit, amount	440,000,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - Purchase of power
Note payable to banks
Letter of credit, amount	585,000,000
Letter of credit fee (as a percent)	1.20%
Syndicated revolving credit facility \| Letter of Credit - American Recovery and Reinvestment Act
Note payable to banks
Letter of credit, amount	7,200,000
Letter of credit fee (as a percent)	1.20%
Percentage of funds received for reimbursement of costs	80.00%
Letters of credit \| Letter of Credit Irrevocable Franchise Agreement with City of Rancho Cordova [Member]
Note payable to banks
Letter of credit, amount	15,000,000
AWR
Note payable to banks
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	1,500,000
Maximum borrowing capacity	100,000,000.0
Short-term borrowing activities (excluding letters of credit)
Dividends paid		16,900,000	20,000,000
AWR \| Syndicated revolving credit facility
Note payable to banks
Increase in additional aggregate bank commitments	50,000,000.0
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	42.00%
Total funded debt ratio	718.00%
Interest rate spread based on A+ stable credit rating (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Minimum
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	325.00%
AWR \| Syndicated revolving credit facility \| Maximum
Short-term borrowing activities (excluding letters of credit)
Total funded debt ratio	65.00%
AWR \| Syndicated revolving credit facility \| Letters of credit
Note payable to banks
Maximum borrowing capacity	25,000,000.0
Letter of credit, amount	18,100,000.0
AWR \| Syndicated revolving credit facility \| Letter of Credit - Three Valleys Municipal Water District
Note payable to banks
Letter of credit, amount	6,300,000.0
Letter of credit fee (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Letter of Credit - GSWC business automobile insurance policy
Note payable to banks
Letter of credit, amount	440,000,000
Letter of credit fee (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Letter of Credit - Purchase of power
Note payable to banks
Letter of credit, amount	585,000
Letter of credit fee (as a percent)	1.20%
AWR \| Syndicated revolving credit facility \| Letter of Credit - American Recovery and Reinvestment Act
Note payable to banks
Letter of credit, amount	7,200,000
Letter of credit fee (as a percent)	1.20%
Percentage of funds received for reimbursement of costs	80.00%
AWR \| Syndicated revolving credit facility \| Irrevocable Letter of Credit - Edison Settlement agreement
Note payable to banks
Letter of credit, amount	$ 3,600,000

Construction Program	12 Months Ended
Construction Program	Dec. 31, 2013
Construction Program
Construction Program	Construction Program GSWC maintains an ongoing water distribution main replacement program throughout its customer service areas based on the age and type of distribution system materials, priority of leaks detected, remaining productive life of the distribution system and an underlying replacement schedule. In addition, GSWC upgrades its electric and water supply facilities in accordance with industry standards, local requirements and CPUC requirements. As of December 31, 2013, GSWC has unconditional purchase obligations for capital projects of approximately $25.6 million.

Construction Program (Details) (Capital projects, GSWC, USD $) In Millions, unless otherwise specified	Dec. 31, 2013
Capital projects \| GSWC
Construction program
Unconditional purchase obligations	$ 25.6

Regulatory Matters (Details 6) (GSWC, USD $)	12 Months Ended
Regulatory Matters (Details 6) (GSWC, USD $)	Dec. 31, 2013	Dec. 31, 2012
Regulatory matters:
Net regulatory assets	$ 122,681,000	$ 176,015,000
General rate case memorandum accounts
Regulatory matters:
Net regulatory assets	15,645,000	4,495,000
Effect of retroactive increase in rate	$ 11,500,000