Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2015	May 01, 2015
Document and Entity Information
Entity Registrant Name	AMERICAN STATES WATER CO
Entity Central Index Key	0001056903
Document Type	10-Q
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		37,779,984
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,506,244	$ 1,492,880
Non-utility property, at cost	10,903	10,879
Utility plant, at cost	1,517,147	1,503,759
Less - Accumulated depreciation	(509,584)	(500,239)
Net property, plant and equipment	1,007,563	1,003,520
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	17,505	17,536
Total other property and investments	18,621	18,652
Current Assets
Cash and cash equivalents	74,675	75,988
Accounts receivable - customers, less allowance for doubtful accounts	16,773	18,814
Unbilled receivable	16,925	21,422
Receivable from the U.S. government	7,944	6,709
Other accounts receivable, less allowance for doubtful accounts	3,307	4,843
Income taxes receivable	14,565	20,993
Materials and supplies, at average cost	3,904	3,588
Regulatory assets — current	12,918	12,379
Prepayments and other current assets	5,853	2,745
Costs and estimated earnings in excess of billings on uncompleted contracts	25,706	34,535
Deferred income taxes — current	6,827	7,435
Total current assets	189,397	209,451
Regulatory and Other Assets
Regulatory assets	123,265	118,829
Costs and estimated earnings in excess of billings on uncompleted contracts	12,141	12,228
Unbilled receivable	4,374	3,513
Other	12,059	12,105
Total regulatory and other assets	151,839	146,675
Total Assets	1,367,420	1,378,298
Capitalization
Common shares, no par value	251,343	253,199
Earnings reinvested in the business	246,022	253,602
Total common shareholders’ equity	497,365	506,801
Long-term debt	325,722	325,798
Total capitalization	823,087	832,599
Current Liabilities
Long-term debt — current	299	292
Accounts payable	36,952	41,855
Income taxes payable	799	638
Accrued other taxes	4,675	8,602
Accrued employee expenses	12,480	10,519
Accrued interest	6,292	3,549
Unrealized loss on purchased power contracts	6,176	3,339
Billings in excess of costs and estimated earnings on uncompleted contracts	11,350	11,736
Other	17,711	18,760
Total current liabilities	96,734	99,290
Other Credits
Advances for construction	68,298	68,328
Contributions in aid of construction - net	116,190	116,629
Deferred income taxes	191,358	191,209
Unamortized investment tax credits	1,677	1,699
Accrued pension and other postretirement benefits	63,339	61,773
Other	6,737	6,771
Total other credits	447,599	446,409
Commitments and Contingencies (Note 8)
Total Capitalization and Liabilities	1,367,420	1,378,298
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Utility plant, at cost	1,506,244	1,492,880
Less - Accumulated depreciation	(503,103)	(494,000)
Net property, plant and equipment	1,003,141	998,880
Other Property and Investments
Total other property and investments	15,367	15,395
Current Assets
Cash and cash equivalents	41,973	44,005
Accounts receivable - customers, less allowance for doubtful accounts	16,773	18,814
Unbilled receivable	16,637	17,733
Inter-company receivable	311	499
Other accounts receivable, less allowance for doubtful accounts	2,777	3,795
Income taxes receivable from Parent	23,682	29,580
Materials and supplies, at average cost	3,224	2,791
Regulatory assets — current	12,918	12,379
Prepayments and other current assets	4,864	2,507
Deferred income taxes — current	5,876	6,500
Total current assets	129,035	138,603
Regulatory and Other Assets
Regulatory assets	123,265	118,829
Other	10,637	10,667
Total regulatory and other assets	133,902	129,496
Total Assets	1,281,445	1,282,374
Capitalization
Common shares, no par value	235,714	235,607
Earnings reinvested in the business	196,923	199,583
Total common shareholders’ equity	432,637	435,190
Long-term debt	325,722	325,798
Total capitalization	758,359	760,988
Current Liabilities
Long-term debt — current	299	292
Accounts payable	28,025	29,619
Accrued other taxes	4,482	8,442
Accrued employee expenses	11,210	9,591
Accrued interest	6,336	3,593
Unrealized loss on purchased power contracts	6,176	3,339
Other	17,420	18,659
Total current liabilities	73,948	73,535
Other Credits
Advances for construction	68,298	68,328
Contributions in aid of construction - net	116,190	116,629
Deferred income taxes	193,026	192,787
Unamortized investment tax credits	1,677	1,699
Accrued pension and other postretirement benefits	63,339	61,773
Other	6,608	6,635
Total other credits	449,138	447,851
Commitments and Contingencies (Note 8)
Total Capitalization and Liabilities	$ 1,281,445	$ 1,282,374

CONSOLIDATED STATEMENTS OF INCOME (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Operating Revenues
Water	$ 71,504	$ 70,757
Electric	10,969	10,456
Contracted services	18,460	20,732
Total operating revenues	100,933	101,945
Operating Expenses
Water purchased	12,291	11,224
Power purchased for pumping	2,017	1,964
Groundwater production assessment	3,389	3,540
Power purchased for resale	2,499	2,699
Supply cost balancing accounts	1,813	818
Other operation	6,160	6,947
Administrative and general	19,527	20,184
Depreciation and amortization	10,548	10,530
Maintenance	3,477	3,489
Property and other taxes	4,276	4,325
ASUS construction	10,046	13,457
Total operating expenses	76,043	79,177
Operating Income	24,890	22,768
Other Income and Expenses
Interest expense	(5,228)	(5,627)
Interest income	112	112
Other, net	273	125
Total other income and expenses	(4,843)	(5,390)
Income from operations before income tax expense	20,047	17,378
Income tax expense	7,898	6,357
Net Income	12,149	11,021
Weighted Average Number of Common Shares Outstanding (in shares)	38,205	38,747
Basic Earnings Per Common Share (in dollars per share)	$ 0.32	$ 0.28
Weighted Average Number of Diluted Shares (in shares)	38,408	38,944
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.32	$ 0.28
Dividends Paid Per Common Share (in dollars per share)	$ 0.2130	$ 0.2025
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	71,504	70,757
Electric	10,969	10,456
Total operating revenues	82,473	81,213
Operating Expenses
Water purchased	12,291	11,224
Power purchased for pumping	2,017	1,964
Groundwater production assessment	3,389	3,540
Power purchased for resale	2,499	2,699
Supply cost balancing accounts	1,813	818
Other operation	5,458	6,356
Administrative and general	15,557	16,985
Depreciation and amortization	10,241	10,240
Maintenance	2,817	3,061
Property and other taxes	3,918	3,896
Total operating expenses	60,000	60,783
Operating Income	22,473	20,430
Other Income and Expenses
Interest expense	(5,218)	(5,611)
Interest income	104	109
Other, net	273	124
Total other income and expenses	(4,841)	(5,378)
Income from operations before income tax expense	17,632	15,052
Income tax expense	7,247	5,705
Net Income	$ 10,385	$ 9,347

CONSOLIDATED STATEMENTS OF CASH FLOW (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash Flows From Operating Activities:
Net income	$ 12,149	$ 11,021
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	10,771	10,802
Provision for doubtful accounts	112	326
Deferred income taxes and investment tax credits	1,255	(415)
Stock-based compensation expense	853	805
Other — net	339	165
Changes in assets and liabilities:
Accounts receivable — customers	1,958	3,628
Unbilled receivable	3,636	2,662
Other accounts receivable	1,507	2,735
Receivables from the U.S. government	(1,235)	(611)
Materials and supplies	(316)	239
Prepayments and other assets	(3,310)	(2,202)
Costs and estimated earnings in excess of billings on uncompleted contracts	8,916	358
Regulatory assets	(4,612)	3,497
Accounts payable	(2,765)	(630)
Income taxes receivable/payable	6,589	5,644
Billings in excess of costs and estimated earnings on uncompleted contracts	(386)	(356)
Accrued pension and other post-retirement benefits	2,099	1,692
Other liabilities	935	1,572
Net cash provided	38,495	40,932
Cash Flows From Investing Activities:
Capital expenditures	(17,390)	(20,531)
Other investing activities	(71)	(116)
Net cash used	(17,461)	(20,647)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	292	201
Repurchase of Common Shares	(13,891)	0
Receipt of advances for and contributions in aid of construction	714	1,516
Refunds on advances for construction	(429)	(452)
Retirement or repayments of long-term debt	(69)	(76)
Proceeds from notes payable to banks	0	24,000
Dividends paid	(8,155)	(7,846)
Other	(809)	(918)
Net cash (used) provided	(22,347)	16,425
Net change in cash and cash equivalents	(1,313)	36,710
Cash and cash equivalents, beginning of period	75,988	38,226
Cash and cash equivalents, end of period	74,675	74,936
Non-cash transactions:
Accrued payables for investment in utility plant	11,003	12,952
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	10,385	9,347
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	10,464	10,512
Provision for doubtful accounts	112	326
Deferred income taxes and investment tax credits	1,361	(361)
Stock-based compensation expense	627	564
Other — net	329	150
Changes in assets and liabilities:
Accounts receivable — customers	1,958	3,628
Unbilled receivable	1,096	2,514
Other accounts receivable	989	2,061
Materials and supplies	(433)	(369)
Prepayments and other assets	(2,558)	(1,555)
Regulatory assets	(4,612)	3,497
Accounts payable	558	(370)
Inter-company receivable/payable	188	187
Income taxes receivable/payable from/to Parent	5,898	5,004
Accrued pension and other post-retirement benefits	2,099	1,692
Other liabilities	377	1,040
Net cash provided	28,838	37,867
Cash Flows From Investing Activities:
Capital expenditures	(17,318)	(19,796)
Note receivable from AWR parent	0	(8,300)
Receipt of payment of note receivable from AWR parent	0	8,800
Other investing activities	(79)	(116)
Net cash used	(17,397)	(19,412)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	714	1,516
Refunds on advances for construction	(429)	(452)
Retirement or repayments of long-term debt	(69)	(76)
Dividends paid	(13,000)	(13,000)
Other	(689)	(751)
Net cash (used) provided	(13,473)	(12,763)
Net change in cash and cash equivalents	(2,032)	5,692
Cash and cash equivalents, beginning of period	44,005	37,875
Cash and cash equivalents, end of period	41,973	43,567
Non-cash transactions:
Accrued payables for investment in utility plant	10,989	12,952
Property installed by developers and conveyed	$ 289	$ 167

Summary of Significant Accounting Policies:	3 Months Ended
Summary of Significant Accounting Policies:	Mar. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies: Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”) and Old North Utility Services, Inc. (“ONUS”)). The subsidiaries of ASUS may be collectively referred to herein as the “Military Utility Privatization Subsidiaries.” GSWC is a public utility engaged principally in the purchase, production, distribution and sale of water in California serving approximately 258,000 customers. GSWC also distributes electricity in several San Bernardino County mountain communities in California 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 during the three months ended March 31, 2015 and 2014. The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses, in matters 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 operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes thereto are being presented in a combined report being filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. Certain prior period amounts in the consolidated and GSWC Statements of Cash Flow have been reclassified to conform to the 2015 presentation of "Regulatory assets" as a separate line item. There were also reclassifications of certain prior period amounts in the consolidated Statements of Cash Flow to conform to the 2015 presentation of certain changes as "Unbilled receivable" rather than as "Receivables from the U.S. government." The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2014 condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles ("GAAP"). The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In the opinion of management, all adjustments consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2014 filed with the SEC. GSWC's Related Party Transactions: In May 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. AWR agreed to pay any unpaid principal amounts outstanding under the Note, plus accrued interest. As of March 31, 2015, AWR had no amounts outstanding to GSWC under this Note. GSWC and ASUS provide and receive various support services to and from their parent, AWR, and among themselves. GSWC also allocates certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. During the three months ended March 31, 2015 and 2014, GSWC allocated to ASUS approximately $707,000 and $696,000, respectively, of corporate office administrative and general costs. 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. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest cost under the credit facility. Amounts owed to GSWC by its parent, AWR, or for allocated expenses are included in GSWC's inter-company receivables as of March 31, 2015 and December 31, 2014. 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 for each rate-making area as applicable. 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 $871,000 and $845,000 for the three months ended March 31, 2015 and 2014, respectively. When GSWC acts as an agent, and the tax is not required to be remitted if it is not collected from the customer, the taxes are accounted for on a net basis. Depending on the state in which the operations are conducted, ASUS and its subsidiaries are also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of whether the subsidiary is reimbursed by the U.S. government for these assessments under its 50-year contracts. The non-income tax assessments are accounted for on a gross basis and totaled $32,000 and $149,000 during the three months ended March 31, 2015 and 2014, respectively. Recently Issued Accounting Pronouncements: In January 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update 2014-05, Service Concession Arrangements, which specifies that an operating entity should not account for a service concession arrangement as a lease in accordance with Topic 840, Leases. The update also specifies that the infrastructure used in a service concession arrangement should not be recognized as property, plant, and equipment of the operating entity. The updated guidance is effective for reporting periods beginning after December 15, 2014. The adoption of the guidance did not, and is not expected to, have a material impact on the Company's consolidated results of operations or consolidated balance sheet. In April 2015, the FASB issued Accounting Standard Update 2015-03, Simplifying the Presentation of Debt Issuance Costs, which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, rather than as an asset. The standard does not affect the recognition and measurement of debt issuance costs. This guidance is effective January 1, 2016. As of March 31, 2015, Registrant had $5.1 million in debt issuance costs reflected under "Other Noncurrent Assets."

Regulatory Matters:

3 Months Ended

Mar. 31, 2015

Regulated Operations [Abstract]

Regulatory Matters

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 March 31, 2015, Registrant had approximately $68.6 million of regulatory assets, net of regulatory liabilities, not accruing carrying costs. Of this amount, $40.2 million relates to the underfunded position in Registrant's pension and other post-retirement obligations, $6.2 million relates to a memorandum account authorized by the CPUC to track unrealized gains and losses on GSWC's purchase power contracts over the term of the contracts, and $17.1 million relates to deferred income taxes representing accelerated tax benefits flowed through to customers, which will be included in rates concurrently with recognition of the associated future tax expense. The remainder relates to other items that do not provide for or incur carrying costs.

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 determines that a portion of GSWC’s assets are not recoverable in customer rates, GSWC must determine if it has suffered an asset impairment that would require a write-down in the assets’ valuation. Regulatory assets are offset against regulatory liabilities within each rate-making area. Amounts expected to be collected or refunded in the next 12-months have been classified as current assets and current liabilities by rate-making area. As of March 31, 2015, GSWC has a total of $131.9 million in net regulatory assets, of which $4.3 million of regulatory liabilities have been included in “Other Current Liabilities”. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:



(dollars in thousands)	March 31, 2015			December 31, 2014
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	17,948		$	9,369
Base Revenue Requirement Adjustment Mechanism	6,452			7,761
Costs deferred for future recovery on Aerojet case	13,457			13,629
Pensions and other post-retirement obligations (Note 7)	42,884			43,426
Derivative unrealized loss (Note 4)	6,176			3,339
Flow-through taxes, net (Note 6)	17,092			17,612
Low income rate assistance balancing accounts	9,215			9,109
General rate case memorandum accounts	4,651			4,731
Other regulatory assets	14,686			17,487
Various refunds to customers	(640		)	(759		)
Total	$	131,921		$	125,704

Regulatory matters are discussed in detail in the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2014 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2014.

Alternative-Revenue Programs:

GSWC records the difference between what it bills its water customers and that which is authorized by the CPUC using the Water Revenue Adjustment Mechanism (“WRAM”) and Modified Cost Balancing Account (“MCBA”) accounts approved by the CPUC. GSWC has implemented surcharges to recover all of its WRAM, net of the MCBA balances, as of December 31, 2014. 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. Based on CPUC guidelines, recovery periods relating to the majority of GSWC’s WRAM/MCBA balances range between 18 and 24 months. For the three months ended March 31, 2015 and 2014, surcharges (net of surcredits) of approximately $600,000 and $1.8 million, respectively, were billed to customers to recover previously incurred under-collections in the WRAM, net of MCBA accounts. During the three months ended March 31, 2015 and 2014, GSWC recorded under-collections of $8.0 million and $3.6 million, respectively, in the WRAM, net of the MCBA accounts. As of March 31, 2015, GSWC has a net aggregated regulatory asset of $17.9 million which is comprised of a $13.7 million under-collection in the WRAM accounts and $4.2 million under-collection in the MCBA accounts.

For BVES, the CPUC approved the Base Revenue Requirement Adjustment Mechanism (“BRRAM”) which adjusts certain revenues to adopted levels. In November 2014, the CPUC issued a final decision on BVES' general rate case, setting rates and adopted revenues for years 2013 through 2016. In March 2015, surcharges were implemented to collect the 2014 BRRAM under-collection of $3.1 million over 24 months. As of March 31, 2015, GSWC had a regulatory asset of $6.5 million under-collection in the BRRAM.

Other Regulatory Matters:

Procurement Audits:

In December 2011, the CPUC issued a final decision adopting a settlement between GSWC and the CPUC on its investigation of certain work orders and charges paid to a specific contractor used previously for numerous construction projects primarily in one of GSWC's three main geographic water regions. As part of the settlement reached with the CPUC on this matter, GSWC agreed to be subject to three separate independent audits of its procurement practices over a period of ten years from the date the settlement was approved by the CPUC. The audits cover GSWC’s procurement practices for contracts with other contractors from 1994 forward. The first audit started in 2014 and covers almost a 20-year period from January 1, 1994 through September 30, 2013.

In December 2014, the accounting firm engaged by the CPUC to conduct the first audit provided its draft report to GSWC for comments. The report asserted that GSWC had not complied, in all material respects, with the CPUC’s requirements and GSWC's procurement policies during the period from 1994 to 2006. Subsequent to 2006, except for specific instances of alleged noncompliance, GSWC was found to be in compliance, in all material respects, with the CPUC’s requirements and GSWC’s procurement policies. The findings and corresponding recommendations in the draft report included, among other things, instances of inadequate documentation to support competitive bidding procedures, change orders, and sole source justifications.

In February 2015, management provided to the auditors its responses to the draft report and each of the findings noted by the auditors. GSWC informed the auditors of certain inaccuracies in their report, asserted that GSWC complied, in all material respects, with the CPUC’s requirements throughout the entire audit period and, has been in material compliance with its own procurement policies throughout the audit period. In March 2015, the accounting firm issued its final report to the CPUC. The final report includes GSWC's responses to the accounting firm’s findings, as well as the firm’s responses to GSWC's comments. Based upon discussions with the CPUC's Division of Water and Audits ("DWA"), DWA does not intend to pursue further investigation, refunds, or penalties in respect of past procurement activities as a result of the final report. However, the CPUC's Office of Ratepayer Advocates ("ORA") has requested that the CPUC convene a separate phase of GSWC's current general rate case to consider the findings and recommendations in the final report. ORA may separately pursue disallowances and/or penalties from GSWC in that pending rate case proceeding. At this time management cannot predict the final outcome of this first audit and cannot determine a possible loss or range of loss, if any, associated with any disallowances and/or penalties that may be pursued against GSWC.

Earnings per Share/Capital Stock:

3 Months Ended

Mar. 31, 2015

Earnings Per Share [Abstract]

Earnings per Share/Capital Stock

Earnings per Share/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 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 plan. In applying the “two-class” method, undistributed earnings are allocated to both common shares and participating securities.

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



Basic:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2015		2014
Net income	$	12,149	$	11,021
Less: (a) Distributed earnings to common shareholders	8,138		7,846
Distributed earnings to participating securities	45		43
Undistributed earnings	3,966		3,132

(b) Undistributed earnings allocated to common shareholders	3,945		3,114
Undistributed earnings allocated to participating securities	21		18

Total income available to common shareholders, basic (a)+(b)	$	12,083	$	10,960

Weighted average Common Shares outstanding, basic	38,205		38,747

Basic earnings per Common Share	$	0.32	$	0.28

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 March 31, 2015 and 2014, there were 198,764 and 247,064 options outstanding, respectively, under these Plans. At March 31, 2015 and 2014, there were also 226,319 and 237,174 restricted stock units outstanding, respectively, 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:



Diluted:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2015		2014
Common shareholders earnings, basic	$	12,083	$	10,960
Undistributed earnings for dilutive stock-based awards	21		18
Total common shareholders earnings, diluted	$	12,104	$	10,978

Weighted average common shares outstanding, basic	38,205		38,747
Stock-based compensation (1)	203		197
Weighted average common shares outstanding, diluted	38,408		38,944

Diluted earnings per Common Share	$	0.32	$	0.28

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 198,764 and 247,064 stock options at March 31, 2015 and 2014, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 226,319 and 237,174 restricted stock units at March 31, 2015 and 2014, respectively, were included in the calculation of diluted EPS for the three months ended March 31, 2015 and 2014.

No stock options outstanding at March 31, 2015 had an exercise price greater than the average market price of AWR’s Common Shares for the three months ended March 31, 2015. There were no stock options outstanding at March 31, 2015 or 2014 that were anti-dilutive.

During the three months ended March 31, 2015 and 2014, AWR issued 47,422 and 57,249 common shares, for approximately $292,000 and $201,000, respectively, under Registrant’s Common Share Purchase and Dividend Reinvestment Plan (“DRP”), the 401(k) Plan, the 2000 and 2008 Stock Incentive Plans, and the 2003 and 2013 Non-Employee Directors Stock Plans.

On March 27, 2014, AWR's Board of Directors approved a stock repurchase program, authorizing AWR to repurchase up to 1.25 million shares of its Common Shares from time to time through June 30, 2016. Pursuant to this program, Registrant repurchased 356,769 Common Shares on the open market during the three months ended March 31, 2015. The repurchase of Common Shares is restricted by California law under the same standards which apply to dividend distributions.

During the three months ended March 31, 2015 and 2014, AWR paid quarterly dividends of approximately $8.2 million, or $0.213 per share, and $7.8 million, or $0.2025 per share, respectively.

Derivative Instruments

3 Months Ended

Mar. 31, 2015

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

Derivative Instruments:

Derivative financial instruments are used to manage exposure to commodity price risk. Commodity price risk represents the potential impact that can be caused by a change in the market value of a particular commodity. GSWC’s electric division, BVES, purchases power under long-term contracts at a fixed cost depending on the amount of power and the period during which the power is purchased under such contracts. These contracts are generally subject to the accounting guidance for derivatives and require mark-to-market derivative accounting. In December 2014, the CPUC approved an application that allowed GSWC to immediately execute new long-term purchased power contracts with energy providers on December 9, 2014. GSWC began taking power under these long-term contracts effective January 1, 2015 at a fixed cost over three and five year terms depending on the amount of power and period during which the power is purchased under the contracts.

The new long-term contracts executed in December 2014 are subject to the accounting guidance for derivatives and require mark-to-market derivative accounting. Among other things, the CPUC approval in December 2014 also authorized GSWC to establish a regulatory asset and liability memorandum account to offset the mark-to-market entries required by the accounting guidance. Accordingly, all unrealized gains and losses generated from the new purchased power contracts executed in December 2014 are deferred on a monthly basis into a non-interest bearing regulatory memorandum account that tracks the changes in fair value of the derivative throughout the term of the contract. As a result, these unrealized gains and losses do not impact GSWC’s earnings. As of March 31, 2015, there was a $6.2 million unrealized loss in the memorandum account for the new purchased power contracts as a result of the recent drop in energy prices. There were no derivatives as of March 31, 2014. The notional volume of derivatives remaining under these long-term contracts as of March 31, 2015 was approximately 554,000 megawatt hours.

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).

To value the contract, Registrant applies the Black-76 model, utilizing 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 as 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 Level 3 derivatives for the three months ended March 31, 2015 and 2014:



(dollars in thousands)	2015			2014
Fair value at beginning of the period	$	(3,339	)	$	—
Unrealized loss on purchased power contracts	(2,837		)	—
Fair value at end of the period	$	(6,176	)	$	—

Fair Value of Financial Instruments:

3 Months Ended

Mar. 31, 2015

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

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. Investments held in a Rabbi Trust for the supplemental executive retirement plan are measured at fair value and totaled $8.9 million as of March 31, 2015. All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The investments held in the Rabbi Trust are included in Other Property and Investments on Registrant's balance sheets.

The table below estimates the fair value of long-term debt held by GSWC. The fair values as of March 31, 2015 and December 31, 2014 have been determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. The interest rates used for the March 31, 2015 valuation increased as compared to December 31, 2014, decreasing the fair value of long-term debt as of March 31, 2015. Changes in the assumptions will produce differing results.



	March 31, 2015				December 31, 2014
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC	$	326,021	$	382,941	$	326,090	$	417,057

Income Taxes:	3 Months Ended
Income Taxes:	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes: As a regulated utility, GSWC treats certain temporary differences as flow-through adjustments in computing its income tax provision consistent with the income tax approach approved by the CPUC for ratemaking purposes. Flow-through adjustments increase or decrease tax expense in one period, with an offsetting decrease or increase occurring in another period. Giving effect to these temporary differences as flow-through adjustments typically results in a greater variance between the effective tax rate (“ETR”) and the statutory federal income tax rate in any given period than would otherwise exist if GSWC were not required to account for its income taxes as a regulated enterprise. The GSWC ETR was 41.1% and 37.9% for the three months ended March 31, 2015 and 2014, respectively. 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 (primarily related to plant, rate-case and compensation items), as well as permanent items. The ETR at the AWR consolidated level also fluctuates as a result of ASUS's state income taxes, which vary among the jurisdictions in which it operates, and certain permanent differences. Changes in Tax Law: During the fourth quarter of 2014, the Company reflected a change in its tax method of accounting for certain repair and maintenance expenditures pursuant to regulations issued by the U.S. Treasury Department in September 2013. In connection with filing the 2014 tax returns on or before September 15, 2015, the Company will file an application for an automatic change in tax accounting method with the Internal Revenue Service ("IRS") for the 2014 tax year to implement the new method effective January 1, 2014. The tax accounting method change will also include a cumulative adjustment for 2013 and prior years, and will permit the expensing of certain utility asset replacement costs that were previously being capitalized and depreciated for book and tax purposes. As a result of the change, the Company will deduct a significant amount of asset costs, which consist primarily of water mains and connections. During the fourth quarter of 2014, GSWC recorded a cumulative adjustment for 2013 and prior years as well as the 2014 estimated deduction, and recognized a total deferred income tax liability of $30.8 million for federal and state repair-and-maintenance deductions as of December 31, 2014. Although this change reduces AWR’s current taxes payable, it did not reduce total income tax expense or ETR.

Employee Benefit Plans:

3 Months Ended

Mar. 31, 2015

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

Employee Benefit Plans:

The components of net periodic benefit costs, before allocation to the overhead pool, for Registrant’s pension plan, postretirement plan and Supplemental Executive Retirement Plan ("SERP") for the three months ended March 31, 2015 and 2014 are as follows:



	For The Three Months Ended March 31,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2015			2014			2015			2014			2015		2014
Components of Net Periodic Benefits Cost:
Service cost	$	1,686		$	1,487		$	95		$	99		$	204	$	192
Interest cost	1,939			1,915			114			130			163		154
Expected return on plan assets	(2,446		)	(2,215		)	(123		)	(113		)	—		—
Amortization of transition	—			—			—			104			—		—
Amortization of prior service cost (benefit)	30			30			(50		)	(50		)	29		40
Amortization of actuarial (gain) loss	469			7			(53		)	(66		)	108		35
Net periodic pension cost under accounting standards	1,678			1,224			(17		)	104			504		421
Regulatory adjustment — deferred	11			300			—			—			—		—
Total expense recognized, before allocation to overhead pool	$	1,689		$	1,524		$	(17	)	$	104		$	504	$	421

In April 2015, Registrant contributed $919,000 to the pension plan. In total, Registrant expects to contribute $6.7 million to the pension plan during 2015.

Regulatory Adjustment:

As authorized by the CPUC in the most recent water and electric general rate case decisions, GSWC utilizes two-way balancing accounts for its water and electric regions and the general office to track differences between the forecasted annual pension expenses adopted in rates and the actual annual expense recorded by GSWC in accordance with the accounting guidance for pension costs. As of March 31, 2015, GSWC has a total $2.7 million net under-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 2).

Contingencies:	3 Months Ended
Contingencies:	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies: 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. Claremont System: On November 4, 2014, voters in the City of Claremont ("Claremont" or "the City") approved a measure authorizing the issuance of $135 million in water revenue bonds by the City to finance the acquisition of the Claremont water system. On December 9, 2014, the City filed an eminent domain lawsuit against GSWC. GSWC has the ability to legally challenge the government's right to take its property. GSWC does not believe the seizure is necessary and intends to vigorously defend against the potential condemnation. In January 2015, GSWC filed a motion on the grounds that Claremont failed to follow proper procedures when it filed its eminent domain lawsuit, among other things. On April 30, 2015, the Los Angeles Superior Court granted GSWC's motion. The City has the right to file an amended complaint. At this time, management cannot predict the outcome of the eminent domain proceeding. The Claremont water system has a net book value of approximately $47.4 million. GSWC serves approximately 11,000 customers in Claremont. Ojai System: In March 2013, Casitas Municipal Water District ("CMWD") passed resolutions under the Mello-Roos Community Facilities District Act of 1982 ("Mello-Roos Act") authorizing the establishment of a Community Facilities District, and the issuance of bonds to finance the potential acquisition of GSWC’s Ojai system by eminent domain. GSWC filed a petition in the Superior Court and eventually the Court of Appeals in Ventura County, which, among other things, challenged 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. On April 14, 2015, the California Court of Appeals affirmed a prior court's ruling allowing the use of Mello-Roos funding. On April 29, 2015, GSWC file a petition for rehearing at the Appellate Court level in Ojai. Ojai FLOW ("Friends of Locally Owned Water") members were also granted class status by the Superior Court to later file action against GSWC should they be able to prove GSWC’s motions delayed condemnation action and resulted in higher costs for Ojai residents should the system be ultimately taken. GSWC serves approximately 3,000 customers in Ojai. Apple Valley System: The Town of Apple Valley has indicated they plan to commence a condemnation action against Park Water Company who serves most of the Town, but has not made a similar indication against GSWC. GSWC serves approximately 2,900 customers in the Town of Apple Valley. Artesia System: On October 13, 2014, the City of Artesia's City Council approved a request for a feasibility study on the potential acquisition of GSWC's water system in Artesia. GSWC serves approximately 3,300 customers in Artesia. Environmental Clean-Up and Remediation: 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. Analysis indicates that offsite monitoring wells may also be necessary to document effectiveness of remediation. As of March 31, 2015, the total spent to clean-up and remediate GSWC’s plant facility was approximately $4.6 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 March 31, 2015, GSWC has a regulatory asset and an accrued liability for the estimated additional cost of $1.4 million to complete the clean-up at the site. The estimate includes costs for two years of continued activities of groundwater cleanup and monitoring, future soil treatment and site closure related activities. 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, 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.

Business Segments:

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Business Segments

Business Segments:

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

All activities of GSWC, a rate-regulated utility, are geographically located within California. 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 regulatory 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 plant amounts are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash and exclude government-funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC.



	As Of And For The Three Months Ended March 31, 2015
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	71,504	$	10,969	$	18,460	$	—		$	100,933
Operating income (loss)	19,741		2,732		2,420		(3		)	24,890
Interest expense, net	4,801		313		8		(6		)	5,116
Utility plant	958,270		44,871		4,422		—			1,007,563
Depreciation and amortization expense (1)	9,941		300		307		—			10,548
Income tax expense (benefit)	6,144		1,103		871		(220		)	7,898
Capital additions	16,244		1,074		72		—			17,390



	As Of And For The Three Months Ended March 31, 2014
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	70,757	$	10,456	$	20,732	$	—		$	101,945
Operating income (loss)	18,395		2,035		2,384		(46		)	22,768
Interest expense, net	5,168		334		67		(54		)	5,515
Utility plant	938,744		40,553		4,632		—			983,929
Depreciation and amortization expense (1)	9,563		677		290		—			10,530
Income tax expense (benefit)	4,958		747		823		(171		)	6,357
Capital additions	19,324		472		735		—			20,531

(1) Depreciation expense computed on GSWC’s transportation equipment of $223,000 and $272,000 for the three months ended March 31, 2015 and 2014, respectively, is recorded in administrative and general expenses.

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



	March 31,
	2015		2014
Total utility plant	$	1,007,563	$	983,929
Other assets	359,857		349,842
Total consolidated assets	$	1,367,420	$	1,333,771

Summary of Significant Accounting Policies: (Policies)	3 Months Ended
Summary of Significant Accounting Policies: (Policies)	Mar. 31, 2015
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”) and Old North Utility Services, Inc. (“ONUS”)). The subsidiaries of ASUS may be collectively referred to herein as the “Military Utility Privatization Subsidiaries.” GSWC is a public utility engaged principally in the purchase, production, distribution and sale of water in California serving approximately 258,000 customers. GSWC also distributes electricity in several San Bernardino County mountain communities in California 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 during the three months ended March 31, 2015 and 2014. The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses, in matters 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 operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes thereto are being presented in a combined report being filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. Certain prior period amounts in the consolidated and GSWC Statements of Cash Flow have been reclassified to conform to the 2015 presentation of "Regulatory assets" as a separate line item. There were also reclassifications of certain prior period amounts in the consolidated Statements of Cash Flow to conform to the 2015 presentation of certain changes as "Unbilled receivable" rather than as "Receivables from the U.S. government." The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2014 condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles ("GAAP"). The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In the opinion of management, all adjustments consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2014 filed with the SEC.
GSWC's Related Party Transactions	GSWC's Related Party Transactions: In May 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. AWR agreed to pay any unpaid principal amounts outstanding under the Note, plus accrued interest. As of March 31, 2015, AWR had no amounts outstanding to GSWC under this Note. GSWC and ASUS provide and receive various support services to and from their parent, AWR, and among themselves. GSWC also allocates certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. During the three months ended March 31, 2015 and 2014, GSWC allocated to ASUS approximately $707,000 and $696,000, respectively, of corporate office administrative and general costs. 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. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest cost under the credit facility. Amounts owed to GSWC by its parent, AWR, or for allocated expenses are included in GSWC's inter-company receivables as of March 31, 2015 and December 31, 2014.
Sales and Use Taxes	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 for each rate-making area as applicable. 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 $871,000 and $845,000 for the three months ended March 31, 2015 and 2014, respectively. When GSWC acts as an agent, and the tax is not required to be remitted if it is not collected from the customer, the taxes are accounted for on a net basis. Depending on the state in which the operations are conducted, ASUS and its subsidiaries are also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of whether the subsidiary is reimbursed by the U.S. government for these assessments under its 50-year contracts.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements: In January 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update 2014-05, Service Concession Arrangements, which specifies that an operating entity should not account for a service concession arrangement as a lease in accordance with Topic 840, Leases. The update also specifies that the infrastructure used in a service concession arrangement should not be recognized as property, plant, and equipment of the operating entity. The updated guidance is effective for reporting periods beginning after December 15, 2014. The adoption of the guidance did not, and is not expected to, have a material impact on the Company's consolidated results of operations or consolidated balance sheet. In April 2015, the FASB issued Accounting Standard Update 2015-03, Simplifying the Presentation of Debt Issuance Costs, which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, rather than as an asset. The standard does not affect the recognition and measurement of debt issuance costs. This guidance is effective January 1, 2016. As of March 31, 2015, Registrant had $5.1 million in debt issuance costs reflected under "Other Noncurrent Assets."

Regulatory Matters: (Tables)

3 Months Ended

Mar. 31, 2015

Regulated Operations [Abstract]

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

Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:



(dollars in thousands)	March 31, 2015			December 31, 2014
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	17,948		$	9,369
Base Revenue Requirement Adjustment Mechanism	6,452			7,761
Costs deferred for future recovery on Aerojet case	13,457			13,629
Pensions and other post-retirement obligations (Note 7)	42,884			43,426
Derivative unrealized loss (Note 4)	6,176			3,339
Flow-through taxes, net (Note 6)	17,092			17,612
Low income rate assistance balancing accounts	9,215			9,109
General rate case memorandum accounts	4,651			4,731
Other regulatory assets	14,686			17,487
Various refunds to customers	(640		)	(759		)
Total	$	131,921		$	125,704

Earnings per Share/Capital Stock: (Tables)

3 Months Ended

Mar. 31, 2015

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

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



Basic:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2015		2014
Net income	$	12,149	$	11,021
Less: (a) Distributed earnings to common shareholders	8,138		7,846
Distributed earnings to participating securities	45		43
Undistributed earnings	3,966		3,132

(b) Undistributed earnings allocated to common shareholders	3,945		3,114
Undistributed earnings allocated to participating securities	21		18

Total income available to common shareholders, basic (a)+(b)	$	12,083	$	10,960

Weighted average Common Shares outstanding, basic	38,205		38,747

Basic earnings per Common Share	$	0.32	$	0.28

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

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



Diluted:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2015		2014
Common shareholders earnings, basic	$	12,083	$	10,960
Undistributed earnings for dilutive stock-based awards	21		18
Total common shareholders earnings, diluted	$	12,104	$	10,978

Weighted average common shares outstanding, basic	38,205		38,747
Stock-based compensation (1)	203		197
Weighted average common shares outstanding, diluted	38,408		38,944

Diluted earnings per Common Share	$	0.32	$	0.28

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

3 Months Ended

Mar. 31, 2015

GSWC

Fair value of financial instruments

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



	March 31, 2015				December 31, 2014
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC	$	326,021	$	382,941	$	326,090	$	417,057

Employee Benefit Plans: (Tables)

3 Months Ended

Mar. 31, 2015

Compensation and Retirement Disclosure [Abstract]

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



	For The Three Months Ended March 31,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2015			2014			2015			2014			2015		2014
Components of Net Periodic Benefits Cost:
Service cost	$	1,686		$	1,487		$	95		$	99		$	204	$	192
Interest cost	1,939			1,915			114			130			163		154
Expected return on plan assets	(2,446		)	(2,215		)	(123		)	(113		)	—		—
Amortization of transition	—			—			—			104			—		—
Amortization of prior service cost (benefit)	30			30			(50		)	(50		)	29		40
Amortization of actuarial (gain) loss	469			7			(53		)	(66		)	108		35
Net periodic pension cost under accounting standards	1,678			1,224			(17		)	104			504		421
Regulatory adjustment — deferred	11			300			—			—			—		—
Total expense recognized, before allocation to overhead pool	$	1,689		$	1,524		$	(17	)	$	104		$	504	$	421

Business Segments: (Tables)

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Schedule of reporting segments information



	As Of And For The Three Months Ended March 31, 2015
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	71,504	$	10,969	$	18,460	$	—		$	100,933
Operating income (loss)	19,741		2,732		2,420		(3		)	24,890
Interest expense, net	4,801		313		8		(6		)	5,116
Utility plant	958,270		44,871		4,422		—			1,007,563
Depreciation and amortization expense (1)	9,941		300		307		—			10,548
Income tax expense (benefit)	6,144		1,103		871		(220		)	7,898
Capital additions	16,244		1,074		72		—			17,390



	As Of And For The Three Months Ended March 31, 2014
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	70,757	$	10,456	$	20,732	$	—		$	101,945
Operating income (loss)	18,395		2,035		2,384		(46		)	22,768
Interest expense, net	5,168		334		67		(54		)	5,515
Utility plant	938,744		40,553		4,632		—			983,929
Depreciation and amortization expense (1)	9,563		677		290		—			10,530
Income tax expense (benefit)	4,958		747		823		(171		)	6,357
Capital additions	19,324		472		735		—			20,531

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):



	March 31,
	2015		2014
Total utility plant	$	1,007,563	$	983,929
Other assets	359,857		349,842
Total consolidated assets	$	1,367,420	$	1,333,771

Summary of Significant Accounting Policies: (Details) (USD $)	3 Months Ended				3 Months Ended
	Mar. 31, 2015 registrant	Mar. 31, 2014	May 31, 2013 AWR Promissory Note	Mar. 31, 2015 AWR Syndicated Credit Facility	Mar. 31, 2015 GOLDEN STATE WATER COMPANY	Mar. 31, 2014 GOLDEN STATE WATER COMPANY	Mar. 31, 2015 GOLDEN STATE WATER COMPANY Purchase, production, distribution and sale of water customer	Mar. 31, 2015 GOLDEN STATE WATER COMPANY Electricity distribution customer	Mar. 31, 2015 ASUS	Mar. 31, 2014 ASUS	Mar. 31, 2015 ASUS Contracts	Mar. 31, 2015 Sales GOLDEN STATE WATER COMPANY Purchase, production, distribution and sale of water
Nature of Operations:
Number of customers served							258,000	24,000
Percentage of total revenue												90.00%
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases											50 years
Basis of Presentation:
Number of registrants filing combined report	2
Related Party Transactions
Debt instrument, face amount			$ 20,000,000.0
Debt instrument, maximum borrowing capacity			20,000,000.0
Amounts outstanding under note	0
Payments to affiliate for corporate office administrative and general costs					707,000	696,000
Maximum borrowing capacity on line of credit				100,000,000
Sales and Use Taxes:
Franchise fees billed to customers and recorded as operating revenue					871,000	845,000
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases											50 years
Non-income tax assessments accounted on a gross basis	4,276,000	4,325,000			3,918,000	3,896,000			32,000	149,000
Debt Issuance Cost	$ 5,100,000

Regulatory Matters: (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 68,600,000
Other Liabilities, Current	17,711,000	18,760,000
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	40,200,000
Derivative unrealized loss
Regulatory matters:
Regulatory asset not accruing carrying costs	6,200,000
Flow-through taxes, net
Regulatory matters:
Regulatory asset not accruing carrying costs	17,100,000
Other regulatory assets
Regulatory matters:
Other Liabilities, Current	4,300,000
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	131,921,000	125,704,000
Other Liabilities, Current	17,420,000	18,659,000
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory assets	17,948,000	9,369,000
GOLDEN STATE WATER COMPANY \| Base Revenue Requirement Adjustment Mechanism
Regulatory matters:
Regulatory assets	6,452,000	7,761,000
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	13,457,000	13,629,000
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	42,884,000	43,426,000
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Regulatory assets	6,176,000	3,339,000
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Regulatory assets	17,092,000	17,612,000
GOLDEN STATE WATER COMPANY \| Low income rate assistance balancing accounts
Regulatory matters:
Regulatory assets	9,215,000	9,109,000
GOLDEN STATE WATER COMPANY \| General rate case memorandum accounts
Regulatory matters:
Regulatory assets	4,651,000	4,731,000
GOLDEN STATE WATER COMPANY \| Other regulatory assets
Regulatory matters:
Regulatory assets	14,686,000	17,487,000
Various refunds to customers \| GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	$ (640,000)	$ (759,000)

Regulatory Matters: Alternative-Revenue Programs (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
WRAM, net of MCBA
Regulatory matters:
Increase (decrease) in other regulatory assets	$ 8,000,000	$ 3,600,000
GOLDEN STATE WATER COMPANY
Regulatory matters:
Under (over) collection	131,921,000		125,704,000
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA
Regulatory matters:
Commercial paper, term	90 days
Amount billed to customers as surcharges	600,000	1,800,000
Under (over) collection	17,948,000		9,369,000
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA \| Minimum
Regulatory matters:
Regulatory asset recovery periods	18 months
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA \| Maximum
Regulatory matters:
Regulatory asset recovery periods	24 months
GOLDEN STATE WATER COMPANY \| WRAM
Regulatory matters:
Under (over) collection	13,700,000
GOLDEN STATE WATER COMPANY \| Modified Cost Balancing Account
Regulatory matters:
Under (over) collection	4,200,000
GOLDEN STATE WATER COMPANY \| Base revenue requirement adjustment mechanism
Regulatory matters:
Under (over) collection	6,452,000		7,761,000
Customer surcharges expected to be collected	$ 3,100,000

Regulatory Matters: CPUC Rehearing Matter and Procurement Audits (Details)	1 Months Ended	12 Months Ended
	Dec. 31, 2011 Audit	Dec. 31, 2014 GOLDEN STATE WATER COMPANY
Regulatory matters:
Separate independent audits	3
Number of Years of Separate Independent Audits of Procurement Practices Agreed under Settlement Agreement	10 years
Period of Separate Independent Audits of Procurement Practices Covered by Report		20 years

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

3 Months Ended

Mar. 31, 2015

Mar. 31, 2014

Basic

Net income

$ 12,149

$ 11,021

Less: Distributed earnings to common shareholders

8,138

7,846

Less: Distributed earnings to participating securities

Undistributed earnings

3,966

3,132

Undistributed earnings allocated to common shareholders

3,945

3,114

Undistributed earnings allocated to participating securities

Total income available to common shareholders, basic

12,083

10,960

Weighted average Common Shares outstanding, basic (in shares)

38,205

38,747

Basic earnings per Common Share (in dollars per share)

$ 0.32

$ 0.28

Diluted

Total income available to common shareholders, basic

12,083

10,960

Undistributed earnings for dilutive stock options

Total common shareholders earnings, diluted

$ 12,104

$ 10,978

Weighted average Common Shares outstanding, basic (in shares)

38,205

38,747

Stock-based compensation (in shares)

203

^[1]

197

^[1]

Weighted average common shares outstanding, diluted (in shares)

38,408

38,944

Diluted earnings per Common Share (in dollars per share)

$ 0.32

$ 0.28

[1]

In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 198,764 and 247,064 stock options at March 31, 2015 and 2014, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 226,319 and 237,174 restricted stock units at March 31, 2015 and 2014, respectively, were included in the calculation of diluted EPS for the three months ended March 31, 2015 and 2014.

Earnings per Share/Capital Stock: (Details 2) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended					3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015 Restricted Stock Units	Mar. 31, 2014 Restricted Stock Units	Mar. 27, 2014 AWR	Mar. 31, 2015 AWR
Additional disclosure
Options outstanding (in shares)	198,764	247,064
Restricted stock units outstanding (in shares)			226,319	237,174
Stock options not included in the calculation of diluted EPS (in shares)	0
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)	0	0
Common Shares issued under DRP and the 2000 and 2008 Employee Plans	47,422	57,249
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans	$ 292	$ 201
Authorized shares to be repurchased					1,250,000
Common Shares repurchased in the open market under DRP and 401(k) Plan						356,769
Dividends paid	$ 8,155	$ 7,846
Quarterly dividends paid, per share of common stock (in dollars per share)	$ 0.2130	$ 0.2025

Derivative Instruments (Details) (GOLDEN STATE WATER COMPANY, USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume	554,000
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Number of broker quotes received to determine fair value of derivative instrument	1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance, at beginning of the period	$ (3,339)	$ 0
Unrealized loss on purchased power contracts	(2,837)	0
Balance, at end of the period	$ (6,176)	$ 0
Minimum \| Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract	3 years
Maximum \| Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract	5 years

Fair Value of Financial Instruments: (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
GSWC \| Carrying Amount
Financial liabilities:
Long-term debt-GSWC	$ 326,021,000	$ 326,090,000
GSWC \| Fair Value
Financial liabilities:
Long-term debt-GSWC	382,941,000	417,057,000
Mutual Funds \| Level 1
Fair value of financial instruments
Investments	$ 8,900,000

Employee Benefit Plans: (Details) (USD $)	3 Months Ended
Employee Benefit Plans: (Details) (USD $)	Mar. 31, 2015	Mar. 31, 2014
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 1,686,000	$ 1,487,000
Interest cost	1,939,000	1,915,000
Expected return on plan assets	(2,446,000)	(2,215,000)
Amortization of transition	0	0
Amortization of prior service cost (benefit)	30,000	30,000
Amortization of actuarial (gain) loss	469,000	7,000
Net periodic pension cost under accounting standards	1,678,000	1,224,000
Regulatory adjustment — deferred	11,000	300,000
Total expense recognized, before allocation to overhead pool	1,689,000	1,524,000
Defined Benefit Plan, Contributions by Employer	919,000
Expected contributions in current fiscal year	6,700,000
Pension Benefits \| GSWC
Components of Net Periodic Benefits Cost:
Regulatory adjustment — deferred	2,700,000
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	95,000	99,000
Interest cost	114,000	130,000
Expected return on plan assets	(123,000)	(113,000)
Amortization of transition	0	104,000
Amortization of prior service cost (benefit)	(50,000)	(50,000)
Amortization of actuarial (gain) loss	(53,000)	(66,000)
Net periodic pension cost under accounting standards	(17,000)	104,000
Regulatory adjustment — deferred	0	0
Total expense recognized, before allocation to overhead pool	(17,000)	104,000
SERP
Components of Net Periodic Benefits Cost:
Service cost	204,000	192,000
Interest cost	163,000	154,000
Expected return on plan assets	0	0
Amortization of transition	0	0
Amortization of prior service cost (benefit)	29,000	40,000
Amortization of actuarial (gain) loss	108,000	35,000
Net periodic pension cost under accounting standards	504,000	421,000
Regulatory adjustment — deferred	0	0
Total expense recognized, before allocation to overhead pool	$ 504,000	$ 421,000

Contingencies: (Details) (GSWC, USD $) In Millions, unless otherwise specified	3 Months Ended
	Mar. 31, 2015 customer	Nov. 04, 2014
Environmental Clean-Up and Remediation
Contingencies
Amount spent in clean-up and remediation activities	$ 4.6
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	1.4
City of Claremont \| Condemnation of Properties
Contingencies
Condemnation		135
Number of customers served through water systems	11,000
Ojai FLOW \| Condemnation of Properties
Contingencies
Number of customers served through water systems	3,000
City of Apple Valley \| Condemnation of Properties
Contingencies
Number of customers served through water systems	2,900
City of Artesia \| Condemnation of Properties
Contingencies
Number of customers served through water systems	3,300
Independent Transmission and Distribution System \| City of Claremont \| Condemnation of Properties
Contingencies
Public Utilities, Property, Plant and Equipment, Net	$ 47.4

Business Segments: (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Details of reportable segment
Total operating revenues	$ 100,933	$ 101,945
Operating income (loss)	24,890	22,768
Interest expense, net	5,116	5,515
Utility plant	1,007,563	983,929	1,003,520
Depreciation and amortization expense	10,548	10,530
Income tax expense (benefit)	7,898	6,357
Capital additions	17,390	20,531
GSWC
Details of reportable segment
Number of reportable segments	2
Total operating revenues	82,473	81,213
Operating income (loss)	22,473	20,430
Utility plant	1,003,141		998,880
Depreciation and amortization expense	10,241	10,240
Income tax expense (benefit)	7,247	5,705
Depreciation on transportation equipment	223	272
AWR
Details of reportable segment
Number of reportable segments	3
Reportable Legal Entities [Member] \| GSWC \| Water
Details of reportable segment
Total operating revenues	71,504	70,757
Operating income (loss)	19,741	18,395
Interest expense, net	4,801	5,168
Utility plant	958,270	938,744
Depreciation and amortization expense	9,941	9,563
Income tax expense (benefit)	6,144	4,958
Capital additions	16,244	19,324
Reportable Legal Entities [Member] \| GSWC \| Electric
Details of reportable segment
Total operating revenues	10,969	10,456
Operating income (loss)	2,732	2,035
Interest expense, net	313	334
Utility plant	44,871	40,553
Depreciation and amortization expense	300	677
Income tax expense (benefit)	1,103	747
Capital additions	1,074	472
Reportable Legal Entities [Member] \| ASUS \| Contracts
Details of reportable segment
Total operating revenues	18,460	20,732
Operating income (loss)	2,420	2,384
Interest expense, net	8	67
Utility plant	4,422	4,632
Depreciation and amortization expense	307	290
Income tax expense (benefit)	871	823
Capital additions	72	735
Intersegment Eliminations \| AWR
Details of reportable segment
Total operating revenues	0	0
Operating income (loss)	(3)	(46)
Interest expense, net	(6)	(54)
Utility plant	0	0
Depreciation and amortization expense	0	0
Income tax expense (benefit)	(220)	(171)
Capital additions	$ 0	$ 0

Business Segments: (Details 2) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014
Details of reportable segment
Total utility plant	$ 1,007,563	$ 1,003,520	$ 983,929
Other assets	359,857		349,842
Total Assets	1,367,420	1,378,298	1,333,771
GOLDEN STATE WATER COMPANY
Details of reportable segment
Total utility plant	1,003,141	998,880
Total Assets	$ 1,281,445	$ 1,282,374

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2015	Dec. 31, 2014
Accounts receivable - customers, allowance for doubtful accounts	$ 717	$ 803
Other accounts receivable, allowance for doubtful accounts	112	89
GOLDEN STATE WATER COMPANY
Accounts receivable - customers, allowance for doubtful accounts	717	803
Other accounts receivable, allowance for doubtful accounts	$ 112	$ 89

Income Taxes: (Details) (USD $) In Millions, unless otherwise specified		3 Months Ended
	Dec. 31, 2014	Mar. 31, 2015 GSWC	Mar. 31, 2014 GSWC
Effective income tax rate
ETRs (as a percent)		41.10%	37.90%
Deferred Tax Liabilities Related to Repair-And-Maintenance Deductions	$ 30.8