Income from continuing operations (in dollars per share)

1.61

1.57

1.61

Fully Diluted Earnings Per Share

1.60

1.57

1.61

Weighted Average Number of Shares Outstanding (in shares)

$ 1.60

$ 1.57

$ 1.61

37,389

38,658

38,639

Weighted Average Number of Diluted Shares (in shares)

37,614

38,880

38,869

Dividends Declared Per Common Share (in dollars per share)

$ 0.874

$ 0.831

$ 0.760

Power purchased for pumping

Operating Revenues

Water

$ 328,511

$ 326,672

$ 320,131

Electric

36,039

34,387

38,409

Total operating revenues

364,550

361,059

358,540

Operating Expenses

Water purchased

62,726

57,790

58,930

8,988

10,700

9,518

Groundwater production assessment

13,648

16,450

15,541

Power purchased for resale

10,395

9,649

13,392

Supply cost balancing accounts

7,785

6,346

214

Other operation

24,892

25,548

25,110

Administrative and general

64,877

65,814

64,645

Depreciation and amortization

40,893

39,854

38,952

Maintenance

14,693

13,945

15,823

Property and other taxes

15,244

15,221

14,072

Total operating expenses

264,141

261,317

256,197

Operating Income

100,409

99,742

102,343

Other Income and Expenses

Interest expense

(20,998)

(21,524)

(22,287)

Interest income

440

894

615

Other, net

212

751

1,105

Total other income and expenses

(20,346)

(19,879)

(20,567)

Income from operations before income tax expense

80,063

79,863

81,776

Income tax expense

32,472

32,006

33,134

Net Income

$ 47,591

$ 47,857

$ 48,642

[1]	Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $641,000, $678,000 and $877,000 for the years ended December 31, 2015, 2014 and 2013, respectively.

CONSOLIDATED STATEMENTS OF CHANGES IN COMMON SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	GSWC	Common Stock [Member]	Common Stock [Member] GSWC	Earnings Reinvested in the Business	Earnings Reinvested in the Business GSWC
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
Balances (in shares) at Dec. 31, 2013			38,721,000	146
Add:
Net Income	62,686	48,642			62,686	48,642
Issuance of Common Shares	$ 2,111		$ 2,111
Issuance of Common Shares (in shares)	114,821		247,000
Exercise of stock options (in shares)	131,448
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, 2014			38,287,000	146
Add:
Net Income	$ 61,058	47,857				47,857
Issuance of Common Shares		514		$ 514
Issuance of Common Shares (in shares)	74,145
Exercise of stock options (in shares)	37,006
Exercise of stock options and other issuance of Common Shares	$ 589
Tax benefit from employee stock-based awards	533
Compensation on stock-based awards	1,508	1,206		1,206
Dividend equivalent rights on stock-based awards not paid in cash	197	166		166
Stock Repurchased During Period, Shares			545,000
Stock Repurchased During Period, Value	17,180		$ 3,589		13,591
Deduct:
Dividends on Common Shares	32,111	52,000				52,000
Dividend equivalent rights on stock-based awards	197	166				166
Balances at Dec. 31, 2014	506,801	435,190	$ 253,199	$ 235,607	253,602	199,583
Balances (in shares) at Dec. 31, 2015			36,502,000	146
Add:
Net Income	$ 60,484	47,591			60,484	47,591
Issuance of Common Shares (in shares)	53,612
Exercise of stock options (in shares)	66,458
Exercise of stock options and other issuance of Common Shares	$ 1,198		$ 1,198
Exercise of stock options and other issuance of Common Shares (in shares)			120,000
Tax benefit from employee stock-based awards	877	872	$ 877	$ 872
Compensation on stock-based awards	2,168	2,077	2,168	2,077
Dividend equivalent rights on stock-based awards not paid in cash	270	239	$ 270	239
Stock Repurchased During Period, Shares			1,905,000
Stock Repurchased During Period, Value	72,893		$ 12,690		60,203
Deduct:
Dividends on Common Shares	32,690	62,000			32,690	62,000
Dividend equivalent rights on stock-based awards	270	239			270	239
Balances at Dec. 31, 2015	$ 465,945	$ 423,730	$ 245,022	$ 238,795	$ 220,923	$ 184,935

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash Flows From Operating Activities:
Net Income	$ 60,484	$ 61,058	$ 62,686
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	42,674	41,751	40,967
Provision for doubtful accounts	870	991	1,145
Deferred income taxes and investment tax credits	10,423	32,316	16,112
Stock-based compensation expense	2,754	2,222	2,009
Other - net	838	0	(440)
Changes in assets and liabilities:
Accounts receivable - customers	(923)	3,979	(5,306)
Unbilled revenue	1,932	(2,870)	(2,405)
Other accounts receivable	1,243	1,029	2,503
Receivables from the U.S. government	848	397	5,799
Materials and supplies	(1,827)	970	790
Prepayments and other current assets	1,580	973	3,001
Costs and estimated earnings in excess of billings on uncompleted contracts	(3,223)	6,159	(13,761)
Increase (Decrease) in Regulatory Assets and Liabilities	(26,422)	26,385	11,667
Accounts payable	679	(1,622)	1,815
Income taxes receivable/payable	9,630	(11,648)	7,329
Billings in excess of costs and estimated earnings on uncompleted contracts	(7,972)	4,884	(5,720)
Increase (Decrease) in Pension and Postretirement Obligations	616	(2,356)	4,396
Other liabilities	941	(1,348)	3,124
Net cash provided	95,145	163,270	135,711
Cash Flows From Investing Activities:
Capital expenditures	(87,323)	(72,553)	(97,379)
Payments to Acquire Investments	(2,869)	(1,568)	(1,408)
Proceeds from Sale of Property, Plant, and Equipment	54	62	12
Net cash used	(90,138)	(74,059)	(98,775)
Proceeds from Issuance of Common Shares and Stock Option Exercises	1,198	589	2,111
Cash Flows From Financing Activities:
Payments for Repurchase of Common Stock	(72,893)	(17,180)	0
Tax benefits from exercise of stock-based awards	877	533	1,026
Receipt of advances for and contributions in aid of construction	3,731	7,598	12,133
Refunds on advances for construction	(3,660)	(3,469)	(3,711)
Retirement or repayments of long-term debt	(237)	(21,287)	(3,474)
Proceeds from issuance of long-term debt, net of issuance costs	0	14,846	60
Net change in notes payable to banks	28,000	0	0
Dividends paid	(32,690)	(32,111)	(29,360)
Other	(957)	(968)	(981)
Net cash provided (used)	(76,631)	(51,449)	(22,196)
Net increase (decrease) in cash and cash equivalents	(71,624)	37,762	14,740
Cash and cash equivalents, beginning of year	75,988	38,226	23,486
Cash and cash equivalents, end of year	4,364	75,988	38,226
GSWC
Cash Flows From Operating Activities:
Net Income	47,591	47,857	48,642
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	41,534	40,532	39,829
Provision for doubtful accounts	845	1,054	1,056
Deferred income taxes and investment tax credits	10,719	34,352	16,051
Stock-based compensation expense	2,443	1,748	1,647
Other - net	822	(12)	(333)
Changes in assets and liabilities:
Accounts receivable - customers	(923)	3,979	(5,306)
Unbilled revenue	(448)	819	(2,405)
Other accounts receivable	1,067	670	3,251
Materials and supplies	(2,069)	(932)	385
Prepayments and other current assets	440	583	4,992
Increase (Decrease) in Regulatory Assets and Liabilities	(26,422)	26,386	11,667
Accounts payable	1,940	(1,676)	2,916
Inter-company receivable/payable	445	219	1,790
Income taxes receivable/payable from/to Parent	18,580	(19,876)	6,738
Increase (Decrease) in Pension and Postretirement Obligations	616	(2,356)	4,396
Other liabilities	358	(664)	2,854
Net cash provided	97,538	132,683	138,170
Cash Flows From Investing Activities:
Capital expenditures	(86,144)	(70,888)	(96,705)
Origination of Notes Receivable from Related Parties	(20,700)	(8,300)	(18,236)
Repayment of Notes Receivable from Related Parties	20,700	8,800	17,736
Payments for (Proceeds from) Other Investing Activities	(2,869)	(1,568)	(1,408)
Net cash used	(89,013)	(71,956)	(98,613)
Cash Flows From Financing Activities:
Tax benefits from exercise of stock-based awards	872	514	943
Receipt of advances for and contributions in aid of construction	3,731	7,598	12,133
Refunds on advances for construction	(3,660)	(3,469)	(3,711)
Retirement or repayments of long-term debt	(237)	(21,287)	(3,474)
Proceeds from issuance of long-term debt, net of issuance costs	0	14,846	60
Net change in inter-company borrowings	12,000	0	0
Dividends paid	(62,000)	(52,000)	(29,400)
Other	(735)	(799)	(811)
Net cash provided (used)	(50,029)	(54,597)	(24,260)
Net increase (decrease) in cash and cash equivalents	(41,504)	6,130	15,297
Cash and cash equivalents, beginning of year	44,005	37,875	22,578
Cash and cash equivalents, end of year	$ 2,501	$ 44,005	$ 37,875

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

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 as “Registrant” or “the Company.” The subsidiaries of ASUS are collectively referred to 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 260,000 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 in 2015, 2014 and 2013. The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses in matters including properties, rates, services, facilities, 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 or economic price adjustments and modifications for changes in circumstances, changes in laws and regulations and additions to the contract value for new construction of facilities at the military bases.

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 presented in a combined report 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.

AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common shares of the Military Utility Privatization Subsidiaries. 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.

Related Party Transactions: GSWC and ASUS provide and/or 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 years ended December 31, 2015, 2014 and 2013, GSWC allocated to ASUS approximately $2.6 million, $2.7 million and $2.6 million, 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 AWR, including for allocated expenses, are included in GSWC's inter-company receivables as of December 31, 2015 and 2014.

In October 2015, AWR issued interest bearing promissory notes (the "Notes") to GSWC and ASUS for $40 million and $10 million, respectively, which expire on May 23, 2018. Under the terms of the Notes, AWR may borrow from GSWC and ASUS amounts up to $40 million and $10 million, respectively, for working capital purposes. AWR agrees to pay any unpaid principal amounts outstanding under these notes, plus accrued interest. As of December 31, 2015, there were no amounts outstanding under these Notes.

Utility Accounting: Registrant’s accounting policies conform to accounting principles generally accepted in the United States of America ("U.S. GAAP"), 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, 2015 and 2014.

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.

Depreciation is computed on the straight-line, remaining-life basis, group method, based on depreciable plant in accordance with the applicable ratemaking process. GSWC's provision for depreciation expressed as a percentage of the aggregate depreciable asset balances was 3.2% for 2015 and 2014, and 3.4% for 2013. Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $641,000, $678,000 and $877,000 for the years ended December 31, 2015, 2014 and 2013, 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, GSWC 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. The estimated fair value of the costs of removal was 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. For the years ended December 31, 2015, 2014 and 2013, no impairment loss was incurred.

Goodwill: At December 31, 2015 and 2014, AWR had approximately $1.1 million of goodwill. The $1.1 million goodwill arose from ASUS’s acquisition of a subcontractor’s business at some of the Military Utility Privatization Subsidiaries. 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 2015, 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 modifications or contracts 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 disclosed in Note 16.

Materials and Supplies: Materials and supplies are stated at the lower of cost or market. Cost is computed using average cost. Major classes of materials include pipe, hydrants and valves.

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, 2015, 2014 and 2013, GSWC recorded $694,000, $24,000 and $270,000, respectively, of AFUDC related to these capital projects based on a weighted cost of capital of 8.34% for water and a cost of debt of 6.96% for electric, as approved by the CPUC.

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. 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 and cost-plus methods of accounting. In accordance with GAAP, revenue recognition under these methods require ASUS to estimate the progress toward completion on a contract in terms of efforts (such as costs incurred) or, in the case of the percentage of completion method, 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. Unbilled receivables from the U.S. government represent amounts to be billed for construction work completed and/or for services rendered pursuant to 50-year contracts with the U.S government, which are not presently billable but which will be billed under the terms of those contracts.

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 contracts,” represents revenues recognized in excess of amounts billed. The liability, “Billings in excess of costs and estimated earnings on 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.

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, 2015 and 2014 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.



	2015				2014
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC	$	325,853	$	403,844	$	326,090	$	417,057

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 table sets forth by level, within the fair value hierarchy, GSWC’s long-term debt measured at fair value as of December 31, 2015:



(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	403,844	—	$	403,844

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 rights 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 them from its customers, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $3.8 million, $3.7 million and $3.6 million for the years ended December 31, 2015, 2014 and 2013, 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 its subsidiary operations are conducted, ASUS is 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 $367,000, $490,000 and $864,000 during the years ended December 31, 2015, 2014 and 2013, respectively.

Recently Issued Accounting Pronouncements: In May 2014, the Financial Accounting Standards Board ("FASB") issued updated accounting guidance on revenue recognition. The guidance will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. Under this guidance, an entity will recognize revenue when it transfers promised goods or services to customers in an amount that reflects what the entity expects in exchange for the goods or services. The guidance also requires more detailed disclosures to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. In July 2015, the FASB decided to delay the effective date of the new revenue standard by one year. The guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and adoption is not permitted earlier than the original effective date, that is, no earlier than 2017. The guidance allows entities to select one or two methods of adoption, either the full retrospective approach, meaning the guidance would be applied to all periods presented, or modified retrospective approach, meaning the cumulative effect of applying the guidance would be recognized as an adjustment to opening retained earnings at January 1, 2018, along with providing certain additional disclosures. Registrant will adopt this guidance in the fiscal year beginning January 1, 2018. Management has not yet selected a transition method nor has it determined the effect of the standard on the Company's ongoing financial reporting.

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. The guidance is effective January 1, 2016. In August 2015, the FASB issued Accounting Standard Update 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, which provided additional guidance for presentation of debt issuance costs related to line-of-credit arrangements. Under this guidance, entities may present debt issuance costs as an asset and subsequently amortize the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. As of December 31, 2015, Registrant had $4.7 million in debt issuance costs reflected under "Other Noncurrent Assets."

In May 2015, the FASB issued Accounting Standards Update 2015-07, Fair Value Measurements (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (of Its Equivalent). Under the new guidance, investments measured at net asset value ("NAV"), as a practical expedient for fair value, are excluded from the fair value hierarchy. The FASB also amended ASC 715, Compensation - Retirement Benefits, to clarify that a plan sponsor's pension assets are eligible to be measured at NAV as a practical expedient and that those investments are not required to be categorized in the fair value hierarchy. The new guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015, however early adoption is permitted. Registrant has adopted this guidance as of December 31, 2015, whereby all pension assets measured at NAV are excluded from the fair value hierarchy within Note 11.

In November 2015, the FASB issued Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes, which requires that all deferred tax assets and liabilities, along with any related allowance, be classified as noncurrent on the balance sheet. The guidance may be applied either prospectively, for all deferred tax assets and liabilities, or retrospectively (i.e. by reclassifying the comparative balance sheet). If applied prospectively, entities are required to include a statement that prior periods were not retrospectively adjusted. If applied retrospectively, entities are also required to include quantitative information about the effects of the change on prior periods. The guidance is effective January 1, 2017, however early adoption is permitted. Registrant has adopted this guidance as of December 31, 2015 on a prospective basis, whereby all deferred tax assets and liabilities are classified as noncurrent on Registrant's balance sheets. The adoption of this guidance did not have a material impact to Registrant's balance sheets. Prior periods were not retrospectively adjusted.

Regulatory Matters

12 Months Ended

Dec. 31, 2015

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, 2015, Registrant had approximately $48.9 million of regulatory assets, net of regulatory liabilities, not accruing carrying costs. Of this amount, $19.8 million relates to the underfunded position in Registrant's pension and other post-retirement obligations, $7.1 million relates to a memorandum account authorized by the CPUC to track unrealized gains and losses on BVES's purchase power contracts over the term of the contracts, 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 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 requires it to write down the asset's value. Regulatory assets are offset against regulatory liabilities within each rate-making area. Amounts expected to be collected or refunded in the next twelve months have been classified as current assets and current liabilities by rate-making area. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:



	December 31,
(dollars in thousands)	2015			2014
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	45,171		$	9,369
Base Revenue Requirement Adjustment Mechanism	3,714			7,761
Costs deferred for future recovery on Aerojet case	12,699			13,629
Pensions and other post-retirement obligations (Note 11)	21,996			43,426
Derivative unrealized loss (Note 4)	7,053			3,339
Flow-through taxes, net (Note 10)	16,176			17,612
Low income rate assistance balancing accounts	8,699			9,109
Other regulatory assets	21,954			23,259
Various refunds to customers	(4,766		)	(1,800		)
Total	$	132,696		$	125,704

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. 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 bears interest at the current 90-day commercial-paper rate. GSWC has implemented surcharges to recover its WRAM/MCBA balances as of December 31, 2014. During the year ended December 31, 2015, surcharges of $3.1 million were billed to customers to decrease previously incurred under-collections in the pre-2015 WRAM, net of MCBA accounts. Also during the year ended December 31, 2015, GSWC recorded an additional $38.9 million under-collection in the WRAM account, net of the MCBA. As of December 31, 2015, GSWC had a net aggregated regulatory asset of $45.2 million, which is comprised of a $46.7 million under-collection in the WRAM accounts and a $1.5 million over-collection in the MCBA accounts. The increase in the WRAM balance during 2015 was due, in large part, to water conservation by customers in response to the ongoing drought conditions in California. Due to the state-mandated water-conservation targets, lower water usage has resulted in an increase in under-collections recorded in the WRAM accounts.

As required by the accounting guidance for alternative revenue programs, GSWC is required to collect its WRAM balances, 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 than 15%, the recovery period is 19 to 36 months. In addition to adopting a new amortization schedule, the final decision sets a cap on total net WRAM/MCBA surcharges in any given calendar year of 10% of the last authorized revenue requirement. As of December 31, 2015, the recovery periods for the majority of GSWC's WRAM/MCBA balances were primarily within the 12 to 18 month period; however, there were some ratemaking areas that had recovery periods greater than 24 months. Based on the current CPUC-stipulated recovery periods, GSWC estimates that approximately $1.4 million of its 2015 WRAM under-collection will not be collected within 24 months as required for revenue recognition under the accounting guidance for alternative revenue programs. As a result, during the fourth quarter of 2015, GSWC did not record $1.4 million of the 2015 WRAM under-collection balance as revenue. This amount will be recognized as revenue in future periods when it is determined that the amounts will be collected within 24 months. In February 2016, GSWC filed with the CPUC for recovery of the 2015 WRAM balances, including the $1.4 million.

For BVES, the CPUC-approved the Base Revenue Requirement Adjustment Mechanism ("BRRAM"), which adjusts certain revenues to adopted levels. Surcharges are currently in place to recover the BRRAM under-collections recorded through 2014. The BRRAM under-collection recorded in 2015 was not material and will be filed with the CPUC for recovery in March 2016.

Costs Deferred for Future Recovery:

The CPUC authorized a memorandum account to allow for the recovery of costs incurred by GSWC related to contamination lawsuits brought against Aerojet and the state of California. 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, a surcharge went into effect to begin amortizing the memorandum account over a 20-year period.

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. 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 any proceeds from the housing development by Aerojet in this area 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, 2015 and 2014 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 has historically been recovered through rates. As discussed in Note 11, as of December 31, 2015, Registrant’s underfunded position for these plans that have been recorded as a regulatory asset totaled $19.8 million. Registrant expects this regulatory asset to be recovered through rates in future periods.

Previous CPUC decisions in the water and electric general rate cases have authorized GSWC to continue using a two-way balancing account 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 accounts bear interest at the current 90-day commercial paper rate. As of December 31, 2015, GSWC has a net $2.2 million under-collection in the two-way pension balancing accounts, consisting of a $2.5 million under-collection related to the general office and water regions, and a $319,000 over-collection related to BVES.

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, 2015, there is an aggregate $8.7 million under-collection in the low income balancing accounts. Surcharges have been implemented to recover the costs included in these balancing accounts.

Other Regulatory Assets:

Other regulatory assets represent costs incurred by GSWC for which it has received or expects to receive rate recovery in the future. These regulatory assets are supported by regulatory rules and decisions, past practices, and other facts or circumstances that indicate recovery is probable.

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 10 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 covered almost a 20-year period from January 1, 1994 through September 30, 2013.

In March 2015, the accounting firm engaged by the CPUC to conduct the first independent audit issued its final report to the CPUC’s Division of Water and Audits (“DWA”). The final report, which was issued on a confidential basis, included GSWC's responses to the accounting firm’s findings, as well as the firm’s responses to GSWC's comments. DWA informed GSWC that it does not intend to pursue further investigation, refunds, or penalties in respect of past procurement activities as a result of the final report. Furthermore, in June 2015 the CPUC's Office of Ratepayer Advocates ("ORA") notified the administrative law judge in the ongoing general rate case that, having reviewed the final audit report, its potential concerns with the audit report were satisfied and, as such, ORA withdrew its request to have further review of this matter in the pending general rate case. At this time, GSWC does not believe that a loss associated with any disallowances and/or penalties from this first audit is likely.

Renewables Portfolio Standard:

BVES is subject to the renewables portfolio standard (“RPS”) law, which requires meeting certain targets of purchases of energy from renewable energy resources. In December 2012, GSWC entered into a ten-year agreement with a third party to purchase renewable energy credits (“RECs”) whereby 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. As of December 31, 2015, GSWC has purchased sufficient RECs to be in compliance for all periods through 2015. Accordingly, no provision for loss or potential penalties has been recorded in the financial statements as of December 31, 2015. GSWC intends to file its 2015 compliance report with the CPUC by the August 2016 deadline. The cost of these RECs has been included as part of the electric supply cost balancing account as of December 31, 2015.

In October 2015, the governor of California signed a bill into law requiring, among other things, electric utilities to generate half of their electricity from renewable energy sources by 2030. The new requirement is in addition to the existing requirement for electric utilities to generate one third of their electricity from renewable sources by 2020. BVES is currently assessing various renewable energy opportunities to be in compliance with these requirements.

Rural Acquisition

In October 2015, GSWC completed the acquisition of Rural Water Company, which is near GSWC's Santa Maria customer service area in Coastal California. The acquisition was approved by the CPUC in June 2015 and is not material to Registrant's financial statements.

Utility Plant and Intangible Assets

12 Months Ended

Dec. 31, 2015

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)	2015			2014			2015			2014
Water
Land	$	15,299		$	15,423		$	15,299		$	15,423
Intangible assets	34,830			34,063			34,848			34,081
Source of water supply	86,914			80,614			86,914			80,614
Pumping	161,668			155,802			161,668			155,802
Water treatment	72,238			71,519			72,238			71,519
Transmission and distribution	941,651			894,789			941,651			894,789
General	115,424			110,864			126,438			121,552
	1,428,024			1,363,074			1,439,056			1,373,780
Electric
Transmission and distribution	66,121			60,035			66,121			60,035
Generation	12,563			12,547			12,563			12,547
General (1)	9,797			9,054			9,797			9,054
	88,481			81,636			88,481			81,636

Less — accumulated depreciation	(522,749		)	(494,000		)	(529,698		)	(500,239		)
Construction work in progress	62,360			48,170			62,955			48,343
Net utility plant	$	1,056,116		$	998,880		$	1,060,794		$	1,003,520

(1) Includes intangible assets of $1.2 million for the years ended December 31, 2015 and 2014 for studies performed in association with the electricity segment of the Registrant’s operations.

As of December 31, 2015 and 2014, intangible assets consist of the following:



	Weighted Average Amortization	GSWC December 31,						AWR December 31,
(dollars in thousands)	Period	2015			2014			2015			2014
Intangible assets:
Conservation	30 years	$	9,496		$	9,496		$	9,496		$	9,496
Water and service rights (2)	30 years	8,124			8,124			8,695			8,695
Water planning studies	14 years	18,044			17,277			18,044			17,277
Total intangible assets		35,664			34,897			36,235			35,468
Less — accumulated amortization		(26,196		)	(24,373		)	(26,291		)	(24,456		)
Intangible assets, net of amortization		$	9,468		$	10,524		$	9,944		$	11,012

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, 2015 and 2014.

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

For the years ended December 31, 2015, 2014 and 2013, amortization of intangible assets was $1.8 million, $1.9 million and $1.9 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
2016	$	1,772
2017	1,741
2018	1,732
2019	1,499
2020	1,374
Total	$	8,118

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, 2015 and 2014:



(dollars in thousands)	GSWC
Obligation at December 31, 2013	$	3,095
Additional liabilities incurred	6
Liabilities settled	(66		)
Accretion	199
Obligation at December 31, 2014	$	3,234
Additional liabilities incurred	7
Liabilities settled	—
Accretion	209
Revision of previous estimates	707
Obligation at December 31, 2015	$	4,157

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, 2015

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

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. In December 2014, the CPUC approved an application that allowed BVES to immediately execute new long-term purchased power contracts with energy providers on December 9, 2014. BVES 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 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 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 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 December 31, 2015, there was a $7.1 million unrealized loss in the memorandum account for the purchased power contracts as a result of the recent drop in energy prices.

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, 2015 and 2014:



(dollars in thousands)	2015			2014
Balance, at beginning of the period	$	(3,339	)	$	—
Unrealized loss on purchased power contracts	(3,714		)	(3,339		)
Balance, at end of the period	$	(7,053	)	$	(3,339	)

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=56946850&loc=d3e41638-113959

Reference 19: 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.(n))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Military Privatization

12 Months Ended

Dec. 31, 2015

Military Privatization

Military Privatization

Each of the Military Utility Privatization Subsidiaries have 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 for these services are based upon the terms of the 50-year contract between the Military Utility Privatization Subsidiaries and the U.S. government. Under the terms of each of these agreements, the Military Utility Privatization Subsidiaries agree 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 replacement capital work. In addition, these contracts may also include firm, fixed-priced initial capital upgrade projects to upgrade the existing infrastructure. Contract modifications are also issued for other necessary capital upgrades to the existing infrastructure approved by the U.S. government.

Under the terms of each of these contracts, prices are to be redetermined every three years, following the first two years of the contract, or upon conversion to an Economic Price Adjustment contract, on an annual basis. Prices may also be equitably adjusted for changes in law and other circumstances. Each of the contracts may be subject to termination, in whole or in part, prior to the end of the 50-year term for convenience of the U.S. government or as a result of default or nonperformance by the Military Utility Privatization Subsidiaries.

ASUS has experienced delays in redetermining prices as required by the terms of these 50-year contracts. Interim rate increases have, at times, been implemented pending the outcome of these price redeterminations. Because of the delays, price redeterminations, when finally approved, can be retrospective and prospective. During the third quarter of 2015, the U.S. government approved various price redeterminations, as well as an asset transfer at two of the bases served. ASUS received contract modifications from the U.S. government for these price redeterminations and asset transfers, which included retroactive operation and maintenance management fees for prior periods. As such, ASUS recorded approximately $3.0 million of retroactive revenues and pretax operating income during 2015 in connection with these contract modifications related to periods prior to 2015. Similarly, in September 2014, the U.S. government approved various price redeterminations, which also included retroactive operation and maintenance management fees for prior periods. ASUS recorded approximately $1.7 million of retroactive revenues and pretax operating income during 2014 related to periods prior to 2014.

Costs and estimated earnings contracts and amounts due from the U.S. government as of December 31, 2015 and 2014 are as follows:



(dollars in thousands)	2015			2014
Revenues (costs and estimated earnings) recognized on contracts	$	111,397		$	94,654
Less: Billings to date on contracts	(61,662		)	(56,114		)
	$	49,735		$	38,540

Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on contracts	$	53,499		$	50,276
Billings in excess of costs and estimated earnings on contracts	(3,764		)	(11,736		)
	$	49,735		$	38,540

Receivables from the U.S. government:
Billed receivables from the U.S. government	$	5,861		$	6,709
Unbilled receivables from the U.S. government (current)	1,309			3,689
Less: allowance for doubtful accounts	—			—
Total	$	7,170		$	10,398

Earnings Per Share and Capital Stock

12 Months Ended

Dec. 31, 2015

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 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:



Basic	For The Years Ended December 31,
(in thousands, except per share amounts)	2015		2014		2013
Net income	$	60,484	$	61,058	$	62,686
Less: (a) Distributed earnings to common shareholders	32,690		32,125		29,366
Distributed earnings to participating securities	207		177		171
Undistributed earnings	27,587		28,756		33,149

(b) Undistributed earnings allocated to common shareholders	27,414		28,599		32,958
Undistributed earnings allocated to participating securities	173		157		191

Total income available to common shareholders, basic (a)+(b)	$	60,104	$	60,724	$	62,324

Weighted average Common Shares outstanding, basic	37,389		38,658		38,639

Basic earnings per Common Share:	$	1.61	$	1.57	$	1.61

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, 2015, there were 150,606 stock options outstanding under these Plans. At December 31, 2015, there were also 243,288 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)	2015		2014		2013
Common shareholders earnings, basic	$	60,104	$	60,724	$	62,324
Undistributed earnings for dilutive stock options and restricted stock units	173		157		191
Total common shareholders earnings, diluted	$	60,277	$	60,881	$	62,515

Weighted average Common Shares outstanding, basic	37,389		38,658		38,639
Stock-based compensation (1)	225		222		230
Weighted average Common Shares outstanding, diluted	37,614		38,880		38,869

Diluted earnings per Common Share	$	1.60	$	1.57	$	1.61

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 150,606 stock options and 243,288 restricted stock units, including performance awards, at December 31, 2015 were deemed to be outstanding in accordance with accounting guidance on earnings per share.

During the years ended December 31, 2015, 2014 and 2013, AWR issued Common Shares totaling 53,612, 74,145 and 114,821, 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, 2015, 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, 2015, 2014 and 2013, AWR issued 66,458, 37,006 and 131,448 Common Shares for approximately $1,198,000, $589,000 and $2,111,000, respectively, as a result of the exercise of stock options. During 2015, 2014 and 2013, no cash proceeds received by AWR as a result of the exercise of stock options were distributed to any subsidiaries of AWR.

In 2014 and 2015, AWR's Board of Directors approved two stock repurchase programs, authorizing AWR to repurchase up to 2.45 million shares of its Common Shares. Both programs were completed during 2015. Under these programs, Registrant repurchased 1,905,000 and 545,000 Common Shares on the open market during 2015 and 2014, respectively. The repurchase of Common Shares is restricted by California law under the same standards which apply to dividend distributions. See Note 7 (Dividend Limitations) of Notes to Consolidated Financial Statements.

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.

Dividend Limitations	12 Months Ended
Dividend Limitations	Dec. 31, 2015
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, $353.3 million was available to pay dividends to AWR as of December 31, 2015. 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 $62.0 million, $52.0 million and $29.4 million were paid to AWR by GSWC during the years ended December 31, 2015, 2014 and 2013, respectively. The ability of AWR, ASUS and GSWC to pay dividends is also restricted by California law. Under California 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 $220.9 million was available to pay dividends to AWR’s shareholders at December 31, 2015. Approximately $184.9 million was available for GSWC to pay dividends to AWR at December 31, 2015. The ability of each of the subsidiaries of ASUS to pay dividends to ASUS may also be restricted under the law of the applicable state of formation of each subsidiary.

Bank Debt

12 Months Ended

Dec. 31, 2015

Bank Debt

Bank Debt

AWR has access to a $100.0 million syndicated credit facility which expires in May 2018. AWR may, under the terms of the facility, 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 $10.4 million, with fees of 0.65% including: (i) a $5.8 million letter of credit representing a percentage of the outstanding 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; (ii) letters of credit in an aggregate amount of $340,000 as security for GSWC’s business automobile insurance policy; (iii) a letter of credit, in an amount of $585,000 as security for the purchase of power; (iv) a $15,000 irrevocable letter of credit pursuant to a franchise agreement with the City of Rancho Cordova, and (v) 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 May 2015, Standard & Poor’s Rating Services (“S&P”) affirmed the ‘A+’ credit rating on both American States Water Company and its wholly owned subsidiary, Golden State Water Company. S&P also revised its rating outlook to stable from positive for both companies. S&P debt ratings range from AAA (highest rating possible) to D (obligation is in default). In December 2015, Moody’s Investors Service (“Moody’s”) affirmed its ‘A2’ rating with a stable outlook for GSWC.

At December 31, 2015, there was $28.0 million 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)	2015			2014			2013
Balance Outstanding at December 31,	$	28,000		$	—		$	—
Interest Rate at December 31,	1.09		%	0.82		%	0.82		%
Average Amount Outstanding	$	4,112		$	6,181		$	—
Weighted Average Annual Interest Rate	0.92		%	0.81		%	1.02		%
Maximum Amount Outstanding	$	37,000		$	24,000		$	—

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, 2015, 2014 and 2013, AWR was in compliance with these requirements. As of December 31, 2015, AWR had an interest coverage ratio of 7.68 times interest expense, a debt ratio of 0.44 to 1.00 and a debt rating of A+ by S&P.

Long-Term Debt

12 Months Ended

Dec. 31, 2015

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.

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, 2015, GSWC had an interest coverage ratio of over four times interest expense.

On July 15, 2014, GSWC redeemed its $5,000,000, 6.87% Medium-Term Notes Series A due 2023, and $10,000,000, 7.00% Medium-Term Notes Series A, also due 2023. The notes were redeemed at a price of 100% of the outstanding principal amount of the notes, plus interest. In December 2014, GSWC replaced these notes with lower interest rate debt and issued $15,000,000 in 3.45% Senior Notes due December 23, 2029. Pursuant to the terms of these notes, GSWC must maintain a total indebtedness to capitalization ratio (as defined) of less than 0.6667 to 1 and a total indebtedness to earnings before income taxes, depreciation and amortization (EBITDA) of less than 8 to 1. As of December 31, 2015, GSWC had a total indebtedness to capitalization ratio of 0.4511-to-1 and a total indebtedness to EBITDA of 2.4-to-1.

Certain long-term debt issues outstanding as of December 31, 2015 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, as of December 31, 2015, the redemption premiums in effect are now zero. 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%. The $15,000,000, 3.45% Senior Notes due December 23, 2029, have similar redemption premiums.

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. GSWC 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, 2015, GSWC has a total of $5.8 million in letters of credit issued to CDPH.

Annual maturities of all long-term debt, including capitalized leases, are as follows for each fiscal year through December 31, 2020 and thereafter (in thousands):



	Maturity as of December 31,
2016	$	312
2017	330
2018	324
2019	40,320
2020	344
Thereafter	284,223
Total	$	325,853

Taxes on Income

12 Months Ended

Dec. 31, 2015

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 differences in asset basis (including accelerated depreciation and capitalization methods), 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 deviate 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 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

In December 2015, the Protecting Americans From Tax Hikes Act of 2015 extended bonus depreciation for qualifying property through 2019. For 2015 through 2017, bonus depreciation was extended at a 50% rate. For 2018-2019, bonus depreciation will be phased down to 40% and 30%, respectively. Although the change in law reduces AWR’s current taxes payable over these years, it does not reduce its total income tax expense or ETR.

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 its 2014 federal tax return during the third quarter of 2015, the Company filed 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 included a cumulative adjustment for 2013 and prior years, and permits 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 does not reduce total income tax expense or the ETR.

The significant components of the deferred tax assets and liabilities as reflected in the balance sheets at December 31, 2015 and 2014 are:



	AWR						GSWC
	December 31,						December 31,
(dollars in thousands)	2015			2014			2015			2014
Deferred tax assets:
Regulatory-liability-related: ITC	$	952		$	1,001		$	952		$	1,001
Regulatory-liability-related: California Corp Franchise Tax	4,530			4,328			4,530			4,328
Other non-property-related	2,486			2,395			1,997			2,136
Contributions and advances	8,026			8,335			8,026			8,335
	$	15,994		$	16,059		$	15,505		$	15,800
Deferred tax liabilities:
Fixed assets	$	(178,004	)	$	(163,232	)	$	(179,660	)	$	(164,724	)
Regulatory-asset-related: depreciation and other	(21,658		)	(22,941		)	(21,658		)	(22,941		)
California Corp Franchise Tax	(2,440		)	(4,069		)	(3,051		)	(4,831		)
Other property-related	(66		)	(59		)	(65		)	(59		)
Balancing and memorandum accounts	(1,824		)	(4,071		)	(1,824		)	(4,071		)
Deferred charges	(4,849		)	(5,461		)	(4,905		)	(5,461		)
	(208,841		)	(199,833		)	(211,163		)	(202,087		)
Accumulated deferred income taxes - net	$	(192,847	)	$	(183,774	)	$	(195,658	)	$	(186,287	)

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



	AWR
	Year Ended December 31,
(dollars in thousands)	2015		2014		2013
Current
Federal	$	21,866	$	5,595	$	13,741
State	5,442		137		5,930
Total current tax expense	$	27,308	$	5,732	$	19,671
Deferred
Federal	$	8,948	$	24,815	$	14,769
State	1,475		7,501		1,343
Total deferred tax expense	10,423		32,316		16,112
Total income tax expense	$	37,731	$	38,048	$	35,783



	GSWC
	Year Ended December 31,
(dollars in thousands)	2015		2014			2013
Current
Federal	$	16,196	$	408		$	10,768
State	5,557		(2,754		)	6,315
Total current tax expense	$	21,753	$	(2,346	)	$	17,083
Deferred
Federal	$	8,536	$	24,373		$	14,691
State	2,183		9,979			1,360
Total deferred tax expense	10,719		34,352			16,051
Total income tax expense	$	32,472	$	32,006		$	33,134

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)	2015			2014			2013
Federal taxes on pretax income at statutory rate	$	34,375		$	34,687		$	34,464
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	4,843			4,781			5,111
Flow-through on fixed assets	626			651			646
Flow-through on pension costs	267			(507		)	612
Flow-through on removal costs	(929		)	(1,571		)	(2,141		)
Domestic production activities deduction	(1,560		)	(643		)	(2,944		)
Investment tax credit	(88		)	(91		)	(91		)
Other – net	197			741			126
Total income tax expense from operations	$	37,731		$	38,048		$	35,783
Pretax income from operations	$	98,215		$	99,106		$	98,469
Effective income tax rate	38.4		%	38.4		%	36.3		%



	GSWC
	Year Ended December 31,
(dollars in thousands, except percent)	2015			2014			2013
Federal taxes on pretax income at statutory rate	$	28,022		$	27,952		$	28,622
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	5,151			4,693			5,372
Flow-through on fixed assets	626			651			646
Flow-through on pension costs	267			(507		)	612
Flow-through on removal costs	(929		)	(1,571		)	(2,141		)
Domestic production activities deduction	(1,268		)	(55		)	(1,316		)
Investment tax credit	(88		)	(91		)	(91		)
Other – net	691			934			1,430
Total income tax expense from operations	$	32,472		$	32,006		$	33,134
Pretax income from operations	$	80,063		$	79,863		$	81,776
Effective income tax rate	40.6		%	40.1		%	40.5		%

AWR and GSWC had no unrecognized tax benefits at December 31, 2015, 2014 and 2013.

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, 2015, 2014 and 2013, AWR included $504,000, $504,000 and $757,000, respectively, of net interest receivables from taxing authorities in other current and noncurrent assets. AWR recognized no interest income or expense during the year ended December 31, 2015, and recognized $19,000 and $99,000 of interest income during the years ended December 31, 2014 and 2013, respectively. At December 31, 2015, 2014 and 2013, GSWC included $512,000, $472,000 and $704,000, respectively, of net interest receivables from taxing authorities in other current and noncurrent assets. GSWC recognized $3,000 of interest expense, and $14,000 and $21,000 of interest income from taxing authorities during the years ended December 31, 2015, 2014 and 2013, respectively.

At December 31, 2015, 2014 and 2013, Registrant had no significant accruals for income-tax-related penalties and had no significant income-tax-related penalties recognized during the years ended December 31, 2015, 2014 and 2013.

Registrant files federal and various state income tax returns. AWR’s federal 2010 through 2012 refund claims were examined during 2015, and the Internal Revenue Service (“IRS”) completed its examination of them in February 2016. Its 2012-2014 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 in connection with the matters on the federal claims for these years and other state tax matters. During 2012, the California Franchise Tax Board commenced examining these claims. The 2009-2014 tax years remain subject to examination by state taxing authorities.

Employee Benefit Plans

12 Months Ended

Dec. 31, 2015

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, 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, 2015, Registrant had 969 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.

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.

During 2015, Registrant updated key assumptions used for the valuation of the pension, post-retirement and supplemental executive retirement plans. These updates included: (i) an increase in the discount rates; (ii) updates in demographic assumptions, such as retirement and termination rates, to reflect recent changes in participant behavior, and (iii) salary increases based on Registrant’s recent and future expected experience. These updates resulted in actuarial gains in the benefit obligations for the pension, post-retirement and supplemental executive retirement plans in 2015.

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, 2015 and 2014:



	Pension Benefits						Post-Retirement Medical Benefits
(dollars in thousands)	2015			2014			2015			2014
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	185,184		$	152,680		$	12,326		$	11,388
Service cost	6,276			5,643			340			348
Interest cost	7,686			7,520			435			495
Actuarial (gain) loss	(24,413		)	24,339			(3,375		)	437
Benefits/expenses paid	(5,799		)	(4,998		)	(333		)	(342		)
Projected benefit obligation at end of year	$	168,934		$	185,184		$	9,393		$	12,326

Changes in Plan Assets:
Fair value of plan assets at beginning of year	$	140,561		$	127,534		$	10,723		$	9,873
Actual return on plan assets	673			9,816			115			951
Employer contributions	6,739			8,209			109			241
Benefits/expenses paid	(5,799		)	(4,998		)	(333		)	(342		)
Fair value of plan assets at end of year	$	142,174		$	140,561		$	10,614		$	10,723

Funded Status:
Net amount recognized as accrued pension cost	$	(26,760	)	$	(44,623	)	$	1,221		$	(1,603	)



	Pension Benefits						Post-Retirement Medical Benefits
(in thousands)	2015			2014			2015			2014
Amounts recognized on the balance sheets:
Non-current assets	$	—		$	—		$	1,221		$	—
Current liabilities	—			—			—			—
Non-current liabilities	(26,760		)	(44,623		)	—			(1,603		)
Net amount recognized	$	(26,760	)	$	(44,623	)	$	1,221		$	(1,603	)
Amounts recognized in regulatory assets consist of:
Initial net obligation	$	—		$	—		$	—		$	—
Prior service cost (credit)	49			167			(34		)	(234		)
Net (gain) loss	21,921			39,003			(5,572		)	(2,891		)
Regulatory assets (liabilities)	21,970			39,170			(5,606		)	(3,125		)
Unfunded accrued pension cost	4,790			5,453			4,385			4,728
Net liability (asset) recognized	$	26,760		$	44,623		$	(1,221	)	$	1,603

Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	$	39,170		$	15,866		$	(3,125	)	$	(3,175	)
Net loss (gain)	(15,292		)	23,422			(2,997		)	(61		)
Amortization of initial net obligation	—			—			—			(419		)
Amortization of prior service (cost) credit	(118		)	(118		)	200			200
Amortization of net gain (loss)	(1,790		)	—			316			330
Total change in regulatory asset	(17,200		)	23,304			(2,481		)	50
Regulatory asset (liability) at end of year	$	21,970		$	39,170		$	(5,606	)	$	(3,125	)

Net periodic pension costs	$	6,075		$	4,383		$	(234	)	$	278
Change in regulatory asset	(17,200		)	23,304			(2,481		)	50
Total recognized in net periodic pension cost and regulatory asset (liability)	$	(11,125	)	$	27,687		$	(2,715	)	$	328

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net obligation	$	—		$	—		$	—		$	—
Prior service (cost) credit	$	(49	)	$	(118	)	$	34		$	200
Net gain (loss)	$	(510	)	$	(1,878	)	$	599		$	213

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	168,934		$	185,184		$	9,393		$	12,326
Accumulated benefit obligation	$	155,469		$	160,510		N/A			N/A
Fair value of plan assets	$	142,174		$	140,561		$	10,614		$	10,723

Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate	4.65		%	4.25		%	4.25		%	3.80		%
Rate of compensation increase	*			4.00		%	N/A			N/A

* Age-graded ranging from 3.0% to 8.0%.

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 2015, 2014 and 2013 are as follows:



	Pension Benefits									Post-Retirement Medical Benefits
(dollars in thousands, except percent)	2015			2014			2013			2015			2014			2013
Components of Net Periodic Benefits Cost:
Service cost	$	6,276		$	5,643		$	6,967		$	340		$	348		$	407
Interest cost	7,686			7,520			6,907			435			495			439
Expected return on plan assets	(9,795		)	(8,898		)	(7,574		)	(493		)	(453		)	(382		)
Amortization of transition	—			—			—			—			418			419
Amortization of prior service cost (credit)	118			118			118			(200		)	(200		)	(200		)
Amortization of actuarial (gain) loss	1,790			—			2,878			(316		)	(330		)	(7		)
Net periodic pension cost under accounting standards	$	6,075		$	4,383		$	9,296		$	(234	)	$	278		$	676
Regulatory adjustment - over/(under) collection	523			1,622			(1,920		)	—			—			—
Total expense recognized, before allocation to overhead pool	$	6,598		$	6,005		$	7,376		$	(234	)	$	278		$	676

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.25		%	5.10		%	4.30		%	3.80		%	4.65		%	3.75		%
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 2015, 2014 and 2013.

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, 2015 and 2014, GSWC's actual expense was lower than the amounts included in water and electric customer rates by $523,000 and $1.6 million, respectively. During the year ended December 31, 2013, GSWC's actual expense was greater than the amounts included in rates by $1.9 million. These over and under-collections have been recorded in the two-way pension balancing accounts included in regulatory assets. As of December 31, 2015, the pension balancing account had a $2.2 million net under-collection included in regulatory assets.

Plan Funded Status:

Registrant’s pension and post-retirement plans were underfunded at December 31, 2015 and 2014. 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, 2015 and 2014, by asset category are as follows:



	Pension Benefits				Post-Retirement Medical Benefits
Asset Category	2015		2014		2015		2014
Actual Asset Allocations:
Equity securities	55	%	61	%	60	%	60	%
Debt securities	40	%	39	%	38	%	38	%
Real Estate Funds	5	%	—	%	—	%	—	%
Cash equivalents	—	%	—	%	2	%	2	%
Total	100	%	100	%	100	%	100	%

Equity securities did not include AWR’s stock as of December 31, 2015 and 2014.



Target Asset Allocations for 2016:	Pension Benefits		Post-retirement Medical Benefits
Equity securities	60	%	60	%
Debt securities	40	%	40	%
Total	100	%	100	%

The Committee appointed a management firm to manage the pension plan assets effective February 2015. During 2015, the pension plan assets were allocated to collective trust funds managed by the management firm. The fair value of these collective trust funds are measured using net asset value per share. In accordance with ASU 2015-07 Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalents), the fair value of the collective trust funds are not categorized in the fair value hierarchy as of December 31, 2015. The following table sets forth the fair value, measured by net asset value, of the pension investment assets as of December 31, 2015:



(dollars in thousands)	Fair Value		Unfunded Commitments	Redemption Frequency	Redemption Notice Period
Cash equivalents	$	469	—	N/A	N/A
Fixed income fund	56,218		—	Daily	Daily
Equity securities:
U.S. small/mid cap funds	21,219		—	Daily	Daily
U.S. large cap funds	42,395		—	Daily	Daily
International funds	14,455		—	Daily	Daily
Total equity funds	78,069		—
Real estate funds	7,418		—	Daily	Daily
Total	$	142,174	—

The collective trust funds may be invested or redeemed daily, and generally do not have any significant restrictions to redeem the investments.

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 plan (prior to 2015) 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 post-retirement plans’ investment assets measured at fair value as of December 31, 2015 and 2014, as well as the pension plan investment assets as of December 31, 2014:



	Fair Value as of December 31, 2015
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	31	—	—	$	31
Fixed income	4,182		—	—	4,182
U.S. equity securities (large cap stocks)	6,401		—	—	6,401
Total investments measured at fair value	$	10,614	—	—	$	10,614



	Fair Value as of December 31, 2014
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Pension Plan Assets:
Cash equivalents	$	497	—	—	$	497
Fixed income securities	54,865		—	—	54,865
Equity securities:					0
U.S. small/mid cap stocks	22,325		—	—	22,325
U.S. large cap stocks	42,886		—	—	42,886
International funds	11,318		—	—	11,318
Real estate funds	8,670		—	—	8,670
Total equity securities	85,199		—	—	85,199
Total investments measured at fair value	$	140,561	—	—	$	140,561

Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	185	—	—	$	185
Fixed income	4,105		—	—	4,105
U.S. equity securities (large cap stocks)	6,433		—	—	6,433
Total investments measured at fair value	$	10,723	—	—	$	10,723

Plan Contributions:

During 2015, Registrant contributed $6.7 million and $109,000 to its pension and post-retirement medical plans, respectively. Registrant currently expects to contribute at least $5.5 million to its pension plan in 2016. 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, 2015 for the next five years and thereafter are as follows (in thousands):



	Pension Benefits		Post-Retirement Medical Benefits
2016	$	5,857	$	535
2017	6,381		568
2018	6,865		626
2019	7,393		676
2020	7,980		722
Thereafter	48,469		4,318
Total	$	82,945	$	7,445

Assumptions:

Certain actuarial assumptions, such as the discount rate, long-term rate of return on plan assets, life expectancy, 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. During 2015, Registrant updated key assumptions used for the valuation of the pension, post-retirement and supplemental executive retirement plans. These updates included: (i) an increase in the discount rates; (ii) updates in demographic assumptions, such as retirement and termination rates, to reflect recent changes in participant behavior, and (iii) salary increases based on Registrant’s recent and future expected experience. These updates resulted in actuarial gains in the benefit obligations for the pension, post-retirement and supplemental executive retirement plans in 2015.

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 4.2% (net of income taxes) for the non-union plan portion of the post retirement plan.

Mortality — Mortality assumptions are a critical component of benefit obligation amounts and a key factor in determining the expected length of time for annuity payments. In 2014, the Society of Actuaries released new mortality tables for pension plans. Beginning with 2014, the benefit obligation amounts assume a longer life expectancy of participants as a result of the actuarial update to mortality tables. The update to the mortality tables increases future annual net periodic costs.

Healthcare Cost Trend Rate — The assumed health care cost trend rate for 2016 starts at 6.3% grading down to 4.6% in 2038 for those under age 65, and at 6.7% grading down to 4.5% in 2037 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	$	78	$	(66	)
Effect on post-retirement benefit obligation	$	1,021	$	(879	)

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. 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, 2015, the balance in the Rabbi Trust totaled $9.9 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, 2015 and 2014:



	Fair Value as of December 31, 2015
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	39	—	—	$	39
Fixed income securities	3,903		—	—	3,903
Equity securities	5,924		—	—	5,924
Total investments measured at fair value	$	9,866	—	—	$	9,866



	Fair Value as of December 31, 2014
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	29	—	—	$	29
Fixed income securities	3,454		—	—	3,454
Equity securities	5,282		—	—	5,282
Total investments measured at fair value	$	8,765	—	—	$	8,765

The following provides a reconciliation of benefit obligations, funded status of the SERP, as well as a summary of significant estimates at December 31, 2015 and 2014:



(dollars in thousands)	2015			2014
Change in Benefit Obligation:
Benefit obligation at beginning of year	$	15,926		$	12,296
Service cost	814			768
Interest cost	653			615
Actuarial (gain) loss	(683		)	2,497
Benefits paid	(393		)	(250		)
Benefit obligation at end of year	$	16,317		$	15,926
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	$	(16,317	)	$	(15,926	)



(in thousands)	2015			2014
Amounts recognized on the balance sheets:
Current liabilities	$	(411	)	$	(379	)
Non-current liabilities	(15,906		)	(15,547		)
Net amount recognized	$	(16,317	)	$	(15,926	)
Amounts recognized in regulatory assets consist of:
Prior service cost	$	36		$	153
Net loss	3,416			4,530
Regulatory assets	3,452			4,683
Unfunded accrued cost	12,865			11,243
Net liability recognized	$	16,317		$	15,926

Changes in plan assets and benefit obligations recognized in regulatory assets consist of:
Regulatory asset at beginning of year	$	4,683		$	2,486
Net (gain) loss	(683		)	2,497
Amortization of prior service credit	(117		)	(161		)
Amortization of net loss	(431		)	(139		)
Total change in regulatory asset	(1,231		)	2,197
Regulatory asset at end of year	$	3,452		$	4,683

Net periodic pension cost	$	2,015		$	1,683
Change in regulatory asset	(1,231		)	2,197
Total recognized in net periodic pension and net income	$	784		$	3,880

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net asset (obligation)	$	—		$	—
Prior service cost	(25		)	(117		)
Net loss	(292		)	(431		)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	16,317		$	15,926
Accumulated benefit obligation	14,533			13,992
Fair value of plan assets	—			—
Weighted-average assumptions used to determine benefit obligations:
Discount rate	4.61		%	4.15		%
Rate of compensation increase	4.00		%	4.00		%

The components of SERP expense, before allocation to the overhead pool, for 2015, 2014 and 2013 are as follows:



(dollars in thousands, except percent)	2015			2014			2013
Components of Net Periodic Benefits Cost:
Service cost	$	814		$	768		$	803
Interest cost	653			615			514
Amortization of prior service cost	117			161			161
Amortization of net loss	431			139			339
Net periodic pension cost	$	2,015		$	1,683		$	1,817

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.15		%	5.05		%	4.20		%
Rate of compensation increase	4.00		%	4.00		%	4.00		%

Benefit Payments: Registrant’s estimated future benefit payments for the SERP at December 31, 2015 for the next ten years are as follows (in thousands):



2016	$	411
2017	484
2018	635
2019	693
2020	1,093
Thereafter	5,567
Total	$	8,883

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 $2.1 million for the year ended December 31, 2015, and $1.9 million for each of the years ended December 31, 2014 and 2013. In 2011, this program was amended to incorporate the defined contribution plan previously discussed. Contributions to the defined contribution plan for the years ended December 31, 2015, 2014 and 2013 were $755,000, $568,000 and $394,000, respectively.

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. Registrant continues to assess the impact of the Affordable Care Act on its health care benefit costs.

Stock-Based Compensation Plans

12 Months Ended

Dec. 31, 2015

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, 2015, 2014 and 2013. These expenses resulting from stock options and restricted stock units, including 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)	2015		2014		2013		2015		2014		2013
Stock-based compensation related to:
Stock options	$	—	$	—	$	9	$	—	$	—	$	8
Restricted stock units	2,754		2,222		2,000		2,443		1,748		1,639
Total stock-based compensation expense	$	2,754	$	2,222	$	2,009	$	2,443	$	1,748	$	1,647

Equity-based compensation cost, capitalized as part of utility plant for the years ended December 31, 2015, 2014 and 2013 was $369,000, $255,000 and $334,000, respectively, for both AWR and GSWC. For the years ended December 31, 2015, 2014 and 2013, AWR realized approximately $877,000, $533,000 and $1,026,000, respectively, of tax benefits from stock-based awards. For the years ended December 31, 2015, 2014 and 2013, GSWC realized approximately $872,000, $514,000 and $943,000, respectively, of tax benefits from stock-based awards.

Registrant amortizes stock-based compensation over the requisite (vesting) period for the entire award. Options issued pursuant to the 2000 employee plan 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. No stock options have been granted under the 2008 plan. 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 — There were no stock options granted during the years 2015, 2014 or 2013. A summary of stock option activity as of December 31, 2015 and changes during the year ended December 31, 2015, are presented below:



	Number of Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Options outstanding at January 1, 2015	222,580		$	17.47
Granted	—		—
Exercised	(66,458	)	18.02
Forfeited or expired	(5,516	)	12.96
Options outstanding at December 31, 2015	150,606		$	17.39	2.74	$	3,699,468
Options exercisable at December 31, 2015	150,606		$	17.39	2.74	$	3,699,468

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 2015 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, 2015. 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, 2015, 2014 and 2013 was approximately $1,457,000, $596,000 and $1,402,000, respectively.

During the years ended December 31, 2015, 2014 and 2013, Registrant received approximately $1,198,000, $589,000 and $2,111,000, respectively, in cash proceeds from the exercise of its stock options.

Restricted Stock Units (Time-Vested) — 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, 2015, and changes during the year ended December 31, 2015, is presented below:



	Number of Restricted Share Units		Weighted Average Grant-Date Value
Restricted share units at January 1, 2015	145,475		$	21.61
Granted	41,100		40.31
Vested	(73,523	)	24.87
Forfeited	(1,717	)	31.13
Restricted share units at December 31, 2015	111,335		$	26.21

As of December 31, 2015, there was approximately $753,000 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.

Restricted Stock Units (Performance Awards) – During the years ended December 31, 2015, 2014 and 2013, 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 performance goals, which are determined by the Compensation Committee on the date of grant. A summary of the status of Registrant’s outstanding performance awards to officers as of December 31, 2015, and changes during the year ended December 31, 2015, is presented below:



	Number of Performance awards		Weighted Average Grant-Date Value
Performance awards at January 1, 2015	75,827		$	27.78
Granted	29,597		41.24
Performance criteria adjustment	30,798		28.44
Vested	(4,269	)	36.87
Performance awards at December 31, 2015	131,953		$	30.66

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, 2015, $874,000 of unrecognized compensation costs related to performance awards is expected to be recognized over a weighted average period ranging from 1 to 2 years.

Restricted Stock - AWR has no restricted stock outstanding as of December 31, 2015.

Commitments

12 Months Ended

Dec. 31, 2015

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 $5.5 million as of December 31, 2015. Included in the $5.5 million is a commitment of $3.0 million to lease water rights from a third party under an agreement which expires in 2028. The remaining $2.5 million are commitments for purchased water with other third parties which expire through 2038.

GSWC’s estimated future minimum payments under these purchased water supply commitments at December 31, 2015 are as follows (in thousands):



2016	$	393
2017	393
2018	394
2019	393
2020	394
Thereafter	3,570
Total	$	5,537

Bear Valley Electric:

Generally, GSWC’s electric division purchases power at a fixed cost, under long-term purchased power contracts, depending on the amount of power and the period during which the power is purchased under such contracts. During 2014, GSWC's power purchases were based on month-to-month arrangements, as the previous long-term purchase power contract expired in 2013. However, GSWC began taking power pursuant to new purchased power contracts approved by the CPUC 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. As of December 31, 2015, GSWC's commitment under these contracts totaled approximately $24.8 million.

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 2015, 2014 and 2013, Registrant’s consolidated rent expense was approximately $2,740,000, $2,982,000 and $2,982,000, respectively. Registrant’s future minimum payments under long-term non-cancelable operating leases at December 31, 2015 are as follows (in thousands):



2016	$	2,526
2017	2,151
2018	1,717
2019	1,345
2020	1,094
Thereafter	830
Total	$	9,663

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.

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, 2015, GSWC has unconditional purchase obligations for capital projects of approximately $44.5 million.

Contingencies	12 Months Ended
Contingencies	Dec. 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 that the owner of utility property (i) may contest whether the condemnation is actually necessary and in the public interest, and (ii) 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 $135.0 million in water revenue bonds by the City to finance the acquisition of GSWC's Claremont water system. On December 9, 2014, the City filed an eminent domain lawsuit against GSWC. GSWC does not believe the seizure is necessary and continues to vigorously defend against the potential condemnation. The eminent domain Right to Take trial is scheduled to begin on June 13, 2016. At this time, management cannot predict the outcome of the eminent domain proceeding. The Claremont water system has a net book value of approximately $49.3 million. GSWC serves approximately 11,000 customers in Claremont. Ojai System: In March 2013, the Casitas Municipal Water District ("CMWD") passed resolutions under the Mello-Roos Communities 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 through eminent domain. At this time, management cannot predict the outcome of the eminent domain proceeding. GSWC serves approximately 3,000 customers in Ojai. Environmental Clean-Up and Remediation: GSWC has been involved in environmental remediation and cleanup 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 December 31, 2015, the total spent to clean-up and remediate GSWC’s plant facility was approximately $4.9 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, 2015, GSWC has a regulatory asset and an accrued liability for the estimated additional cost of $1.4 million to complete the cleanup 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

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Business Segments

AWR has 3 reportable segments, water, electric and contracted services, whereas GSWC has 2 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, 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, as appropriate, 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 U.S. government-funded and third-party prime funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC.



	As Of And For The Year Ended December 31, 2015
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	328,511	$	36,039	$	94,091	$	—		$	458,641
Operating income (loss)	94,213		6,196		18,091		(11		)	118,489
Interest expense, net	19,468		1,090		26		46			20,630
Utility Plant	1,005,114		51,002		4,678		—			1,060,794
Depreciation and amortization expense (1)	39,190		1,703		1,140		—			42,033
Income tax expense/(benefit)	30,302		2,170		6,069		(810		)	37,731
Capital additions	77,440		8,704		1,179		—			87,323



	As Of And For The Year Ended December 31, 2014
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	326,672	$	34,387	$	104,732	$	—		$	465,791
Operating income (loss)	94,014		5,728		19,351		(48		)	119,045
Interest expense, net	19,370		1,260		142		(82		)	20,690
Utility Plant	953,678		45,202		4,640		—			1,003,520
Depreciation and amortization expense (1)	38,388		1,466		1,219		—			41,073
Income tax expense/(benefit)	30,410		1,596		7,038		(996		)	38,048
Capital additions	66,304		4,584		1,665		—			72,553



	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	30,679		2,455		4,911		(2,262		)	35,783
Capital additions	94,581		2,124		674		—			97,379

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



	December 31,
	2015		2014		2013
Total utility plant	$	1,060,794	$	1,003,520	$	981,477
Other assets	287,806		374,778		328,706
Total consolidated assets	$	1,348,600	$	1,378,298	$	1,310,183

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $641,000, $678,000 and $877,000 for the years ended December 31, 2015, 2014 and 2013, respectively.

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599

+ Details

Allowance for Doubtful Accounts

12 Months Ended

Dec. 31, 2015

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 2015, 2014 and 2013 for AWR and GSWC are as follows:



	AWR
	December 31,
(dollars in thousands)	2015			2014			2013
Balance at beginning of year	$	892		$	1,187		$	1,228
Provision charged to expense	869			991			1,145
Accounts written off, net of recoveries	(817		)	(1,286		)	(1,186		)
Balance at end of year	$	944		$	892		$	1,187

Allowance for doubtful accounts related to accounts receivable-customer	$	790		$	803		$	755
Allowance for doubtful accounts related to other accounts receivable	154			89			432
Total allowance for doubtful accounts	$	944		$	892		$	1,187



	GSWC
	December 31,
(dollars in thousands)	2015			2014			2013
Balance at beginning of year	$	892		$	1,114		$	1,177
Provision charged to expense	844			1,055			1,056
Accounts written off, net of recoveries	(817		)	(1,277		)	(1,119		)
Balance at end of year	$	919		$	892		$	1,114

Allowance for doubtful accounts related to accounts receivable-customer	$	790		$	803		$	755
Allowance for doubtful accounts related to other accounts receivable	129			89			359
Total allowance for doubtful accounts	$	919		$	892		$	1,114

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2015

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,
	2015		2014		2013		2015		2014		2013
Taxes and Interest Paid:
Income taxes paid	$	14,817	$	15,984	$	10,880	$	1,541	$	16,500	$	7,083
Interest paid, net of capitalized interest	21,822		22,236		22,144		21,797		22,184		22,144

Non-Cash Transactions:
Accrued payables for investment in utility plant	$	20,655	$	13,147	$	19,515	$	20,655	$	13,141	$	19,515
Property installed by developers and conveyed	3,284		800		2,819		3,284		800		2,819

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT

12 Months Ended

Dec. 31, 2015

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT

CONDENSED BALANCE SHEETS



	December 31,
(in thousands)	2015		2014
Assets

Cash and equivalents	$	836	$	31,629
Inter-company note receivables	12,000		1,445
Deferred tax assets	—		503
Income taxes receivable and other receivables	11		44
Total current assets	12,847		33,621

Investments in subsidiaries	479,397		478,677
Deferred taxes and other assets	5,604		4,948
Total assets	$	497,848	$	517,246

Liabilities and Capitalization

Notes payable to bank	$	28,000	$	—
Income taxes payable	2,579		9,902
Intercompany payables	474		—
Deferred taxes and other liabilities	28		154
Total current liabilities	31,081		10,056

Deferred taxes	734		100
Income taxes payable and other liabilities	88		289
Total other liabilities	822		389

Common shareholders’ equity	465,945		506,801
Total capitalization	465,945		506,801

Total liabilities and capitalization	$	497,848	$	517,246

The accompanying condensed notes are an integral part of these condensed financial statements.

CONDENSED STATEMENTS OF INCOME



	For the Years Ended December 31,
(In thousands, except per share amounts)	2015			2014			2013
Operating revenues and other income	$	98		$	81		$	227
Operating expenses and other expenses	11			48			8
Income (loss) before equity in earnings of subsidiaries and income taxes	87			33			219

Equity in earnings of subsidiaries	59,587			60,029			60,205

Income before income taxes	59,674			60,062			60,424

Income tax expense (benefit)	(810		)	(996		)	(2,262		)

Net income	$	60,484		$	61,058		$	62,686

Weighted Average Number of Common Shares Outstanding	37,389			38,658			38,639
Basic Earnings Per Common Share	$	1.61		$	1.57		$	1.61

Weighted Average Number of Diluted Common Shares Outstanding	37,614			38,880			38,869
Fully Diluted Earnings per Common Share	$	1.60		$	1.57		$	1.61

The accompanying condensed notes are an integral part of these condensed financial statements.

CONDENSED STATEMENTS OF CASH FLOWS



	For the Years Ended December 31,
(in thousands)	2015			2014			2013
Cash Flows From Operating Activities	$	57,682		$	61,092		$	32,645

Cash Flows From Investing Activities:
Loans (made to)/repaid from, wholly-owned subsidiaries	(12,000		)	19,668			(6,100		)
Net cash provided (used) in investing activities	(12,000		)	19,668			(6,100		)

Cash Flows From Financing Activities:
Repurchase of Common Shares	(72,893		)	(17,180		)	—
Proceeds from note payable to GSWC	20,700			8,300			18,236
Repayment of note payable to GSWC	(20,700		)	(8,800		)	(17,736		)
Proceeds from stock option exercises	1,198			589			2,111
Net change in notes payable to banks	28,000			—			—
Dividends paid	(32,690		)	(32,111		)	(29,360		)
Other	(90		)	(36		)	—
Net cash used in financing activities	(76,475		)	(49,238		)	(26,749		)

Change in cash and equivalents	(30,793		)	31,522			(204		)
Cash and equivalents at beginning of period	31,629			107			311

Cash and equivalents at the end of period	$	836		$	31,629		$	107

The accompanying condensed notes are 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.

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 $100.0 million syndicated credit facility which expires in May 2018. AWR may, under the terms of the agreement, 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 $10.4 million, with fees of 0.65% including: (i) a $5.8 million letter of credit representing a percentage of the outstanding 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; (ii) letters of credit in an aggregate amount of $340,000 as security for GSWC’s business automobile insurance policy; (iii) a letter of credit in an amount of $585,000 as security for the purchase of power; (iv) a $15,000 irrevocable letter of credit pursuant to a franchise agreement with the City of Rancho Cordova; and (v) 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 May 2015, Standard & Poor’s Rating Services (“S&P”) affirmed the ‘A+’ credit rating on both American States Water Company and its wholly owned subsidiary, Golden State Water Company. S&P also revised its rating outlook to stable from positive for both companies as a result of the announcement of the second stock repurchase program. S&P debt ratings range from AAA (highest rating possible) to D (obligation is in default). In December 2015, Moody’s Investors Service (“Moody’s”) affirmed its ‘A2’ rating with a stable outlook for GSWC.

At December 31, 2015, there was $28.0 million 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)	2015			2014			2013
Balance Outstanding at December 31,	$	28,000		$	—		$	—
Interest Rate at December 31,	1.09		%	0.82		%	0.82		%
Average Amount Outstanding	$	4,112		$	6,181		$	—
Weighted Average Annual Interest Rate	0.92		%	0.81		%	1.02		%
Maximum Amount Outstanding	$	37,000		$	24,000		$	—

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, 2015, AWR was in compliance with these covenants with an interest coverage ratio of 7.68 times interest expense, a debt ratio of 0.44 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 taken, and to be taken, on amended income tax returns.

Dividend from Subsidiaries

Dividends in the amount of $62.0 million, $52.0 million and $29.4 million were paid to AWR (parent) by its wholly-owned subsidiaries during the years ended December 31, 2015, 2014 and 2013, respectively.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Nature of Operations and Basis of Presentation

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.

Related Party Transactions:

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. Major classes of materials include pipe, hydrants and valves.

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:



	2015				2014
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC	$	325,853	$	403,844	$	326,090	$	417,057

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	—	$	403,844	—	$	403,844

Stock Awards

Sales and Use Taxes:

Recently Adopted Accounting Pronouncements:

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT Related Party (Policies)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	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. In October 2015, AWR issued interest bearing promissory notes (the "Notes") to GSWC and ASUS for $40 million and $10 million, respectively, which expire on May 23, 2018. Under the terms of the Notes, AWR may borrow from GSWC and ASUS amounts up to $40 million and $10 million, respectively, for working capital purposes. AWR agrees to pay any unpaid principal amounts outstanding under these notes, plus accrued interest. As of December 31, 2015, there were no amounts outstanding under these Notes. 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.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Summary of Significant Accounting Policies (Tables) - GSWC

12 Months Ended

Dec. 31, 2015

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

The table below estimates the fair value of long-term debt issued by GSWC. Rates available to GSWC at December 31, 2015 and 2014 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.



	2015				2014
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC	$	325,853	$	403,844	$	326,090	$	417,057

Schedule of long-term debt measured at fair value

The following table sets forth by level, within the fair value hierarchy, GSWC’s long-term debt measured at fair value as of December 31, 2015:



(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	403,844	—	$	403,844

Utility Plant and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2015

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)	2015			2014			2015			2014
Water
Land	$	15,299		$	15,423		$	15,299		$	15,423
Intangible assets	34,830			34,063			34,848			34,081
Source of water supply	86,914			80,614			86,914			80,614
Pumping	161,668			155,802			161,668			155,802
Water treatment	72,238			71,519			72,238			71,519
Transmission and distribution	941,651			894,789			941,651			894,789
General	115,424			110,864			126,438			121,552
	1,428,024			1,363,074			1,439,056			1,373,780
Electric
Transmission and distribution	66,121			60,035			66,121			60,035
Generation	12,563			12,547			12,563			12,547
General (1)	9,797			9,054			9,797			9,054
	88,481			81,636			88,481			81,636

Less — accumulated depreciation	(522,749		)	(494,000		)	(529,698		)	(500,239		)
Construction work in progress	62,360			48,170			62,955			48,343
Net utility plant	$	1,056,116		$	998,880		$	1,060,794		$	1,003,520

(1) Includes intangible assets of $1.2 million for the years ended December 31, 2015 and 2014 for studies performed in association with the electricity segment of the Registrant’s operations.

Schedule of components of intangible assets

As of December 31, 2015 and 2014, intangible assets consist of the following:



	Weighted Average Amortization	GSWC December 31,						AWR December 31,
(dollars in thousands)	Period	2015			2014			2015			2014
Intangible assets:
Conservation	30 years	$	9,496		$	9,496		$	9,496		$	9,496
Water and service rights (2)	30 years	8,124			8,124			8,695			8,695
Water planning studies	14 years	18,044			17,277			18,044			17,277
Total intangible assets		35,664			34,897			36,235			35,468
Less — accumulated amortization		(26,196		)	(24,373		)	(26,291		)	(24,456		)
Intangible assets, net of amortization		$	9,468		$	10,524		$	9,944		$	11,012

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, 2015 and 2014.

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

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
2016	$	1,772
2017	1,741
2018	1,732
2019	1,499
2020	1,374
Total	$	8,118

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



(dollars in thousands)	GSWC
Obligation at December 31, 2013	$	3,095
Additional liabilities incurred	6
Liabilities settled	(66		)
Accretion	199
Obligation at December 31, 2014	$	3,234
Additional liabilities incurred	7
Liabilities settled	—
Accretion	209
Revision of previous estimates	707
Obligation at December 31, 2015	$	4,157

Derivative Instruments (Tables)

12 Months Ended

Dec. 31, 2015

Schedule of changes in the fair value of the derivative

Derivative instruments

The following table presents changes in the fair value of GSWC’s derivatives for the years ended December 31, 2015 and 2014:



(dollars in thousands)	2015			2014
Balance, at beginning of the period	$	(3,339	)	$	—
Unrealized loss on purchased power contracts	(3,714		)	(3,339		)
Balance, at end of the period	$	(7,053	)	$	(3,339	)

Military Privatization (Tables)

12 Months Ended

Dec. 31, 2015

Military Privatization

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

Costs and estimated earnings contracts and amounts due from the U.S. government as of December 31, 2015 and 2014 are as follows:



(dollars in thousands)	2015			2014
Revenues (costs and estimated earnings) recognized on contracts	$	111,397		$	94,654
Less: Billings to date on contracts	(61,662		)	(56,114		)
	$	49,735		$	38,540

Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on contracts	$	53,499		$	50,276
Billings in excess of costs and estimated earnings on contracts	(3,764		)	(11,736		)
	$	49,735		$	38,540

Receivables from the U.S. government:
Billed receivables from the U.S. government	$	5,861		$	6,709
Unbilled receivables from the U.S. government (current)	1,309			3,689
Less: allowance for doubtful accounts	—			—
Total	$	7,170		$	10,398

Earnings Per Share and Capital Stock (Tables)

12 Months Ended

Dec. 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 for calculating basic net income per share:



Basic	For The Years Ended December 31,
(in thousands, except per share amounts)	2015		2014		2013
Net income	$	60,484	$	61,058	$	62,686
Less: (a) Distributed earnings to common shareholders	32,690		32,125		29,366
Distributed earnings to participating securities	207		177		171
Undistributed earnings	27,587		28,756		33,149

(b) Undistributed earnings allocated to common shareholders	27,414		28,599		32,958
Undistributed earnings allocated to participating securities	173		157		191

Total income available to common shareholders, basic (a)+(b)	$	60,104	$	60,724	$	62,324

Weighted average Common Shares outstanding, basic	37,389		38,658		38,639

Basic earnings per Common Share:	$	1.61	$	1.57	$	1.61

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)	2015		2014		2013
Common shareholders earnings, basic	$	60,104	$	60,724	$	62,324
Undistributed earnings for dilutive stock options and restricted stock units	173		157		191
Total common shareholders earnings, diluted	$	60,277	$	60,881	$	62,515

Weighted average Common Shares outstanding, basic	37,389		38,658		38,639
Stock-based compensation (1)	225		222		230
Weighted average Common Shares outstanding, diluted	37,614		38,880		38,869

Diluted earnings per Common Share	$	1.60	$	1.57	$	1.61

Bank Debt (Tables)

12 Months Ended

Dec. 31, 2015

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)	2015			2014			2013
Balance Outstanding at December 31,	$	28,000		$	—		$	—
Interest Rate at December 31,	1.09		%	0.82		%	0.82		%
Average Amount Outstanding	$	4,112		$	6,181		$	—
Weighted Average Annual Interest Rate	0.92		%	0.81		%	1.02		%
Maximum Amount Outstanding	$	37,000		$	24,000		$	—

Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2015

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, 2015 and 2014 are:



	AWR						GSWC
	December 31,						December 31,
(dollars in thousands)	2015			2014			2015			2014
Deferred tax assets:
Regulatory-liability-related: ITC	$	952		$	1,001		$	952		$	1,001
Regulatory-liability-related: California Corp Franchise Tax	4,530			4,328			4,530			4,328
Other non-property-related	2,486			2,395			1,997			2,136
Contributions and advances	8,026			8,335			8,026			8,335
	$	15,994		$	16,059		$	15,505		$	15,800
Deferred tax liabilities:
Fixed assets	$	(178,004	)	$	(163,232	)	$	(179,660	)	$	(164,724	)
Regulatory-asset-related: depreciation and other	(21,658		)	(22,941		)	(21,658		)	(22,941		)
California Corp Franchise Tax	(2,440		)	(4,069		)	(3,051		)	(4,831		)
Other property-related	(66		)	(59		)	(65		)	(59		)
Balancing and memorandum accounts	(1,824		)	(4,071		)	(1,824		)	(4,071		)
Deferred charges	(4,849		)	(5,461		)	(4,905		)	(5,461		)
	(208,841		)	(199,833		)	(211,163		)	(202,087		)
Accumulated deferred income taxes - net	$	(192,847	)	$	(183,774	)	$	(195,658	)	$	(186,287	)

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

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



	AWR
	Year Ended December 31,
(dollars in thousands)	2015		2014		2013
Current
Federal	$	21,866	$	5,595	$	13,741
State	5,442		137		5,930
Total current tax expense	$	27,308	$	5,732	$	19,671
Deferred
Federal	$	8,948	$	24,815	$	14,769
State	1,475		7,501		1,343
Total deferred tax expense	10,423		32,316		16,112
Total income tax expense	$	37,731	$	38,048	$	35,783



	GSWC
	Year Ended December 31,
(dollars in thousands)	2015		2014			2013
Current
Federal	$	16,196	$	408		$	10,768
State	5,557		(2,754		)	6,315
Total current tax expense	$	21,753	$	(2,346	)	$	17,083
Deferred
Federal	$	8,536	$	24,373		$	14,691
State	2,183		9,979			1,360
Total deferred tax expense	10,719		34,352			16,051
Total income tax expense	$	32,472	$	32,006		$	33,134

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)	2015			2014			2013
Federal taxes on pretax income at statutory rate	$	34,375		$	34,687		$	34,464
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	4,843			4,781			5,111
Flow-through on fixed assets	626			651			646
Flow-through on pension costs	267			(507		)	612
Flow-through on removal costs	(929		)	(1,571		)	(2,141		)
Domestic production activities deduction	(1,560		)	(643		)	(2,944		)
Investment tax credit	(88		)	(91		)	(91		)
Other – net	197			741			126
Total income tax expense from operations	$	37,731		$	38,048		$	35,783
Pretax income from operations	$	98,215		$	99,106		$	98,469
Effective income tax rate	38.4		%	38.4		%	36.3		%



	GSWC
	Year Ended December 31,
(dollars in thousands, except percent)	2015			2014			2013
Federal taxes on pretax income at statutory rate	$	28,022		$	27,952		$	28,622
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	5,151			4,693			5,372
Flow-through on fixed assets	626			651			646
Flow-through on pension costs	267			(507		)	612
Flow-through on removal costs	(929		)	(1,571		)	(2,141		)
Domestic production activities deduction	(1,268		)	(55		)	(1,316		)
Investment tax credit	(88		)	(91		)	(91		)
Other – net	691			934			1,430
Total income tax expense from operations	$	32,472		$	32,006		$	33,134
Pretax income from operations	$	80,063		$	79,863		$	81,776
Effective income tax rate	40.6		%	40.1		%	40.5		%

Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2015

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)	2015			2014			2015			2014
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	185,184		$	152,680		$	12,326		$	11,388
Service cost	6,276			5,643			340			348
Interest cost	7,686			7,520			435			495
Actuarial (gain) loss	(24,413		)	24,339			(3,375		)	437
Benefits/expenses paid	(5,799		)	(4,998		)	(333		)	(342		)
Projected benefit obligation at end of year	$	168,934		$	185,184		$	9,393		$	12,326

Changes in Plan Assets:
Fair value of plan assets at beginning of year	$	140,561		$	127,534		$	10,723		$	9,873
Actual return on plan assets	673			9,816			115			951
Employer contributions	6,739			8,209			109			241
Benefits/expenses paid	(5,799		)	(4,998		)	(333		)	(342		)
Fair value of plan assets at end of year	$	142,174		$	140,561		$	10,614		$	10,723

Funded Status:
Net amount recognized as accrued pension cost	$	(26,760	)	$	(44,623	)	$	1,221		$	(1,603	)



	Pension Benefits						Post-Retirement Medical Benefits
(in thousands)	2015			2014			2015			2014
Amounts recognized on the balance sheets:
Non-current assets	$	—		$	—		$	1,221		$	—
Current liabilities	—			—			—			—
Non-current liabilities	(26,760		)	(44,623		)	—			(1,603		)
Net amount recognized	$	(26,760	)	$	(44,623	)	$	1,221		$	(1,603	)
Amounts recognized in regulatory assets consist of:
Initial net obligation	$	—		$	—		$	—		$	—
Prior service cost (credit)	49			167			(34		)	(234		)
Net (gain) loss	21,921			39,003			(5,572		)	(2,891		)
Regulatory assets (liabilities)	21,970			39,170			(5,606		)	(3,125		)
Unfunded accrued pension cost	4,790			5,453			4,385			4,728
Net liability (asset) recognized	$	26,760		$	44,623		$	(1,221	)	$	1,603

Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	$	39,170		$	15,866		$	(3,125	)	$	(3,175	)
Net loss (gain)	(15,292		)	23,422			(2,997		)	(61		)
Amortization of initial net obligation	—			—			—			(419		)
Amortization of prior service (cost) credit	(118		)	(118		)	200			200
Amortization of net gain (loss)	(1,790		)	—			316			330
Total change in regulatory asset	(17,200		)	23,304			(2,481		)	50
Regulatory asset (liability) at end of year	$	21,970		$	39,170		$	(5,606	)	$	(3,125	)

Net periodic pension costs	$	6,075		$	4,383		$	(234	)	$	278
Change in regulatory asset	(17,200		)	23,304			(2,481		)	50
Total recognized in net periodic pension cost and regulatory asset (liability)	$	(11,125	)	$	27,687		$	(2,715	)	$	328

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net obligation	$	—		$	—		$	—		$	—
Prior service (cost) credit	$	(49	)	$	(118	)	$	34		$	200
Net gain (loss)	$	(510	)	$	(1,878	)	$	599		$	213

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	168,934		$	185,184		$	9,393		$	12,326
Accumulated benefit obligation	$	155,469		$	160,510		N/A			N/A
Fair value of plan assets	$	142,174		$	140,561		$	10,614		$	10,723

Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate	4.65		%	4.25		%	4.25		%	3.80		%
Rate of compensation increase	*			4.00		%	N/A			N/A

* Age-graded ranging from 3.0% to 8.0%.

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 2015, 2014 and 2013 are as follows:



	Pension Benefits									Post-Retirement Medical Benefits
(dollars in thousands, except percent)	2015			2014			2013			2015			2014			2013
Components of Net Periodic Benefits Cost:
Service cost	$	6,276		$	5,643		$	6,967		$	340		$	348		$	407
Interest cost	7,686			7,520			6,907			435			495			439
Expected return on plan assets	(9,795		)	(8,898		)	(7,574		)	(493		)	(453		)	(382		)
Amortization of transition	—			—			—			—			418			419
Amortization of prior service cost (credit)	118			118			118			(200		)	(200		)	(200		)
Amortization of actuarial (gain) loss	1,790			—			2,878			(316		)	(330		)	(7		)
Net periodic pension cost under accounting standards	$	6,075		$	4,383		$	9,296		$	(234	)	$	278		$	676
Regulatory adjustment - over/(under) collection	523			1,622			(1,920		)	—			—			—
Total expense recognized, before allocation to overhead pool	$	6,598		$	6,005		$	7,376		$	(234	)	$	278		$	676

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.25		%	5.10		%	4.30		%	3.80		%	4.65		%	3.75		%
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 2015, 2014 and 2013.

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



	Pension Benefits				Post-Retirement Medical Benefits
Asset Category	2015		2014		2015		2014
Actual Asset Allocations:
Equity securities	55	%	61	%	60	%	60	%
Debt securities	40	%	39	%	38	%	38	%
Real Estate Funds	5	%	—	%	—	%	—	%
Cash equivalents	—	%	—	%	2	%	2	%
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, 2015 and 2014.



Target Asset Allocations for 2016:	Pension Benefits		Post-retirement Medical Benefits
Equity securities	60	%	60	%
Debt securities	40	%	40	%
Total	100	%	100	%

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



	Fair Value as of December 31, 2015
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	31	—	—	$	31
Fixed income	4,182		—	—	4,182
U.S. equity securities (large cap stocks)	6,401		—	—	6,401
Total investments measured at fair value	$	10,614	—	—	$	10,614



	Fair Value as of December 31, 2014
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Pension Plan Assets:
Cash equivalents	$	497	—	—	$	497
Fixed income securities	54,865		—	—	54,865
Equity securities:					0
U.S. small/mid cap stocks	22,325		—	—	22,325
U.S. large cap stocks	42,886		—	—	42,886
International funds	11,318		—	—	11,318
Real estate funds	8,670		—	—	8,670
Total equity securities	85,199		—	—	85,199
Total investments measured at fair value	$	140,561	—	—	$	140,561

Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	185	—	—	$	185
Fixed income	4,105		—	—	4,105
U.S. equity securities (large cap stocks)	6,433		—	—	6,433
Total investments measured at fair value	$	10,723	—	—	$	10,723

Schedule of estimated future benefit payments

Registrant’s estimated future benefit payments at December 31, 2015 for the next five years and thereafter are as follows (in thousands):



	Pension Benefits		Post-Retirement Medical Benefits
2016	$	5,857	$	535
2017	6,381		568
2018	6,865		626
2019	7,393		676
2020	7,980		722
Thereafter	48,469		4,318
Total	$	82,945	$	7,445

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	$	78	$	(66	)
Effect on post-retirement benefit obligation	$	1,021	$	(879	)

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Table Text Block]

The following table sets forth the fair value, measured by net asset value, of the pension investment assets as of December 31, 2015:



(dollars in thousands)	Fair Value		Unfunded Commitments	Redemption Frequency	Redemption Notice Period
Cash equivalents	$	469	—	N/A	N/A
Fixed income fund	56,218		—	Daily	Daily
Equity securities:
U.S. small/mid cap funds	21,219		—	Daily	Daily
U.S. large cap funds	42,395		—	Daily	Daily
International funds	14,455		—	Daily	Daily
Total equity funds	78,069		—
Real estate funds	7,418		—	Daily	Daily
Total	$	142,174	—

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, 2015 and 2014:



(dollars in thousands)	2015			2014
Change in Benefit Obligation:
Benefit obligation at beginning of year	$	15,926		$	12,296
Service cost	814			768
Interest cost	653			615
Actuarial (gain) loss	(683		)	2,497
Benefits paid	(393		)	(250		)
Benefit obligation at end of year	$	16,317		$	15,926
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	$	(16,317	)	$	(15,926	)



(in thousands)	2015			2014
Amounts recognized on the balance sheets:
Current liabilities	$	(411	)	$	(379	)
Non-current liabilities	(15,906		)	(15,547		)
Net amount recognized	$	(16,317	)	$	(15,926	)
Amounts recognized in regulatory assets consist of:
Prior service cost	$	36		$	153
Net loss	3,416			4,530
Regulatory assets	3,452			4,683
Unfunded accrued cost	12,865			11,243
Net liability recognized	$	16,317		$	15,926

Changes in plan assets and benefit obligations recognized in regulatory assets consist of:
Regulatory asset at beginning of year	$	4,683		$	2,486
Net (gain) loss	(683		)	2,497
Amortization of prior service credit	(117		)	(161		)
Amortization of net loss	(431		)	(139		)
Total change in regulatory asset	(1,231		)	2,197
Regulatory asset at end of year	$	3,452		$	4,683

Net periodic pension cost	$	2,015		$	1,683
Change in regulatory asset	(1,231		)	2,197
Total recognized in net periodic pension and net income	$	784		$	3,880

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net asset (obligation)	$	—		$	—
Prior service cost	(25		)	(117		)
Net loss	(292		)	(431		)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	16,317		$	15,926
Accumulated benefit obligation	14,533			13,992
Fair value of plan assets	—			—
Weighted-average assumptions used to determine benefit obligations:
Discount rate	4.61		%	4.15		%
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 2015, 2014 and 2013 are as follows:



(dollars in thousands, except percent)	2015			2014			2013
Components of Net Periodic Benefits Cost:
Service cost	$	814		$	768		$	803
Interest cost	653			615			514
Amortization of prior service cost	117			161			161
Amortization of net loss	431			139			339
Net periodic pension cost	$	2,015		$	1,683		$	1,817

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.15		%	5.05		%	4.20		%
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, 2015 and 2014:



	Fair Value as of December 31, 2015
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	39	—	—	$	39
Fixed income securities	3,903		—	—	3,903
Equity securities	5,924		—	—	5,924
Total investments measured at fair value	$	9,866	—	—	$	9,866



	Fair Value as of December 31, 2014
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	29	—	—	$	29
Fixed income securities	3,454		—	—	3,454
Equity securities	5,282		—	—	5,282
Total investments measured at fair value	$	8,765	—	—	$	8,765

Schedule of estimated future benefit payments

Registrant’s estimated future benefit payments for the SERP at December 31, 2015 for the next ten years are as follows (in thousands):



2016	$	411
2017	484
2018	635
2019	693
2020	1,093
Thereafter	5,567
Total	$	8,883

Stock-Based Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2015

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

Schedule of share-based compensation expenses



	AWR						GSWC
	For The Years Ended December 31,						For The Years Ended December 31,
(in thousands)	2015		2014		2013		2015		2014		2013
Stock-based compensation related to:
Stock options	$	—	$	—	$	9	$	—	$	—	$	8
Restricted stock units	2,754		2,222		2,000		2,443		1,748		1,639
Total stock-based compensation expense	$	2,754	$	2,222	$	2,009	$	2,443	$	1,748	$	1,647

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

A summary of the status of Registrant’s outstanding performance awards to officers as of December 31, 2015, and changes during the year ended December 31, 2015, is presented below:



	Number of Performance awards		Weighted Average Grant-Date Value
Performance awards at January 1, 2015	75,827		$	27.78
Granted	29,597		41.24
Performance criteria adjustment	30,798		28.44
Vested	(4,269	)	36.87
Performance awards at December 31, 2015	131,953		$	30.66

Summary of stock option activity

A summary of stock option activity as of December 31, 2015 and changes during the year ended December 31, 2015, are presented below:



	Number of Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Options outstanding at January 1, 2015	222,580		$	17.47
Granted	—		—
Exercised	(66,458	)	18.02
Forfeited or expired	(5,516	)	12.96
Options outstanding at December 31, 2015	150,606		$	17.39	2.74	$	3,699,468
Options exercisable at December 31, 2015	150,606		$	17.39	2.74	$	3,699,468

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, 2015, and changes during the year ended December 31, 2015, is presented below:



	Number of Restricted Share Units		Weighted Average Grant-Date Value
Restricted share units at January 1, 2015	145,475		$	21.61
Granted	41,100		40.31
Vested	(73,523	)	24.87
Forfeited	(1,717	)	31.13
Restricted share units at December 31, 2015	111,335		$	26.21

Commitments (Tables)

12 Months Ended

Dec. 31, 2015

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, 2015 are as follows (in thousands):



2016	$	393
2017	393
2018	394
2019	393
2020	394
Thereafter	3,570
Total	$	5,537

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, 2015 are as follows (in thousands):



2016	$	2,526
2017	2,151
2018	1,717
2019	1,345
2020	1,094
Thereafter	830
Total	$	9,663

Business Segments (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Schedule of reporting segments information

Capital additions reflect capital expenditures paid in cash and exclude U.S. government-funded and third-party prime funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC.



	As Of And For The Year Ended December 31, 2015
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	328,511	$	36,039	$	94,091	$	—		$	458,641
Operating income (loss)	94,213		6,196		18,091		(11		)	118,489
Interest expense, net	19,468		1,090		26		46			20,630
Utility Plant	1,005,114		51,002		4,678		—			1,060,794
Depreciation and amortization expense (1)	39,190		1,703		1,140		—			42,033
Income tax expense/(benefit)	30,302		2,170		6,069		(810		)	37,731
Capital additions	77,440		8,704		1,179		—			87,323



	As Of And For The Year Ended December 31, 2014
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	326,672	$	34,387	$	104,732	$	—		$	465,791
Operating income (loss)	94,014		5,728		19,351		(48		)	119,045
Interest expense, net	19,370		1,260		142		(82		)	20,690
Utility Plant	953,678		45,202		4,640		—			1,003,520
Depreciation and amortization expense (1)	38,388		1,466		1,219		—			41,073
Income tax expense/(benefit)	30,410		1,596		7,038		(996		)	38,048
Capital additions	66,304		4,584		1,665		—			72,553



	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	30,679		2,455		4,911		(2,262		)	35,783
Capital additions	94,581		2,124		674		—			97,379

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,
	2015		2014		2013
Total utility plant	$	1,060,794	$	1,003,520	$	981,477
Other assets	287,806		374,778		328,706
Total consolidated assets	$	1,348,600	$	1,378,298	$	1,310,183

Allowance for Doubtful Accounts (Tables)

12 Months Ended

Dec. 31, 2015

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)	2015			2014			2013
Balance at beginning of year	$	892		$	1,187		$	1,228
Provision charged to expense	869			991			1,145
Accounts written off, net of recoveries	(817		)	(1,286		)	(1,186		)
Balance at end of year	$	944		$	892		$	1,187

Allowance for doubtful accounts related to accounts receivable-customer	$	790		$	803		$	755
Allowance for doubtful accounts related to other accounts receivable	154			89			432
Total allowance for doubtful accounts	$	944		$	892		$	1,187



	GSWC
	December 31,
(dollars in thousands)	2015			2014			2013
Balance at beginning of year	$	892		$	1,114		$	1,177
Provision charged to expense	844			1,055			1,056
Accounts written off, net of recoveries	(817		)	(1,277		)	(1,119		)
Balance at end of year	$	919		$	892		$	1,114

Allowance for doubtful accounts related to accounts receivable-customer	$	790		$	803		$	755
Allowance for doubtful accounts related to other accounts receivable	129			89			359
Total allowance for doubtful accounts	$	919		$	892		$	1,114

Summary of Significant Accounting Policies (Details) customer in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) registrant customer	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Oct. 27, 2015 USD ($)
Summary of significant accounting policies
Unamortized Debt Issuance Expense	$ 4,700,000
Related Party Transaction, Amounts of Transaction	$ 2,600,000	$ 2,700,000	$ 2,600,000
Basis of Presentation:
Number of registrants filing combined report \| registrant	2
Impairment of Long-Lived Assets
Impairment of long-lived assets	$ 0
Goodwill
Goodwill arose from acquisition of subcontractor's business	1,100,000	1,100,000
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	$ 16,636,000	$ 16,722,000	$ 15,865,000
Military Utility Privatization Subsidiaries
Summary of significant accounting policies
Period of Fixed Price Contracts to Maintain Water Systems at Various Military Bases	50 years
GSWC
Property and Depreciation
Aggregate composite rate for depreciation (as a percent)	3.20%	3.20%	3.35%
Depreciation on transportation equipment	$ 641,000	$ 678,000	$ 877,000
Estimated useful lives of utility plant, as authorized by the CPUC
Generation	40 years
Interest
Amount recorded in AFUDC	$ 694,000	24,000	270,000
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	$ 403,844,000
Sales and Use Taxes:
Franchise fees billed to customers and recorded as operating revenue	3,800,000	3,700,000	3,600,000
Non-income tax assessments accounted on a gross basis	15,244,000	15,221,000	14,072,000
GSWC \| Fair Value, Inputs, Level 1 [Member]
Fair Value of Financial Instruments
Long-term debt-GSWC	0
GSWC \| Fair Value, Inputs, Level 3 [Member]
Fair Value of Financial Instruments
Long-term debt-GSWC	0
GSWC \| Carrying Amount
Fair Value of Financial Instruments
Long-term debt-GSWC	325,853,000	326,090,000
GSWC \| Fair Value
Fair Value of Financial Instruments
Long-term debt-GSWC		417,057,000
GSWC \| Fair Value \| Level 2
Fair Value of Financial Instruments
Long-term debt-GSWC	$ 403,844,000
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 \| Notes Payable, Other Payables [Member]
Related Party Transactions
Debt Instrument, Face Amount				$ 40,000,000
Debt Instrument, Maximum Borrowing Capacity				40,000,000
GSWC \| Purchase, production, distribution and sale of water
Nature of Operations:
Number of customers served \| customer	260
Interest
Weighted cost of capital (as a percent)	8.34%
GSWC \| Electric
Nature of Operations:
Number of customers served \| customer	24
Sales and Use Taxes:
Cost Of Debt Percent	6.96%
American States Utility Services [Member]
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	$ 367,000	$ 490,000	$ 864,000
American States Utility Services [Member] \| Notes Payable, Other Payables [Member]
Related Party Transactions
Debt Instrument, Face Amount				10,000,000
Debt Instrument, Maximum Borrowing Capacity				$ 10,000,000
American States Utility Services [Member] \| Military Utility Privatization Subsidiaries
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
Notes Receivable \| AWR \| Notes Payable, Other Payables [Member]
Related Party Transactions
Notes Receivable, Related Parties, Current	$ 0
Sales [Member] \| GSWC \| Purchase, production, distribution and sale of water
Nature of Operations:
Percentage of total revenues	90.00%	90.00%	90.00%
Syndicated revolving credit facility \| AWR \| Syndicated revolving credit facility
Related Party Transactions
Maximum borrowing capacity on line of credit	$ 100,000,000

Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Regulatory matters:
Regulatory Asset Not Accruing Carrying Costs	$ 48,900
Pension Costs and Other Postretirement Benefit Costs [Member]
Regulatory matters:
Regulatory Asset Not Accruing Carrying Costs	19,800
GSWC
Regulatory matters:
Total	132,696	$ 125,704
GSWC \| Various refunds to customers
Regulatory matters:
Total	(4,766)	(1,800)
GSWC \| WRAM, net of MCBA
Regulatory matters:
Total	45,171	9,369
GSWC \| Base revenue requirement adjustment mechanism
Regulatory matters:
Total	3,714	7,761
GSWC \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Total	12,699	13,629
GSWC \| Pension Costs and Other Postretirement Benefit Costs [Member]
Regulatory matters:
Total	21,996	43,426
GSWC \| Gain (Loss) on Derivative Instruments [Member]
Regulatory matters:
Total	7,053	3,339
GSWC \| Flow-through taxes, net
Regulatory matters:
Total	16,176	17,612
GSWC \| Low income rate assistance balancing accounts
Regulatory matters:
Total	8,699	9,109
GSWC \| Other regulatory assets, net
Regulatory matters:
Total	$ 21,954	$ 23,259

Regulatory Matters (Details 2) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
Regulatory Matters (Details 2) - USD ($) $ in Thousands	Apr. 30, 2012	Dec. 31, 2015	Dec. 31, 2014
WRAM
Regulatory matters:
Over collection		$ 38,900
GSWC
Regulatory matters:
Under (over) collection		$ 132,696	$ 125,704
GSWC \| WRAM, net of MCBA
Regulatory matters:
Commercial paper, term		90 days
Amount billed to customers as surcharges		$ 3,100
Under (over) collection		$ 45,171	9,369
Under-collection balances as a percentage of adopted annual revenues	15.00%
Annual surcharges as a percentage of the last authorized revenue requirement	10.00%
GSWC \| WRAM, net of MCBA \| Minimum
Regulatory matters:
Recovery period for under-collection balances greater than 15% of adopted annual revenues	19 months	12 months
GSWC \| WRAM, net of MCBA \| Maximum
Regulatory matters:
Alternative revenue program		24 months
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		18 months
GSWC \| WRAM
Regulatory matters:
Under (over) collection		$ 46,700
Deferred Revenue		1,400
GSWC \| Modified Cost Balancing Account
Regulatory matters:
Under (over) collection		1,500
GSWC \| Base revenue requirement adjustment mechanism
Regulatory matters:
Under (over) collection		$ 3,714	$ 7,761

Regulatory Matters (Details 3) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Regulatory matters:
Other Liabilities, Current	$ 10,209	$ 18,760
GSWC
Regulatory matters:
Under (over) collection	132,696	125,704
Other Liabilities, Current	9,921	18,659
Other Regulatory Assets Net [Member] \| GSWC
Regulatory matters:
Under (over) collection	21,954	23,259
Low income rate assistance balancing accounts \| GSWC
Regulatory matters:
Under (over) collection	8,699	9,109
Pension Costs and Other Postretirement Benefit Costs [Member] \| GSWC
Regulatory matters:
Regulatory Assets	19,800
Under (over) collection	21,996	$ 43,426
Two-way pension balancing account \| Pension Costs and Other Postretirement Benefit Costs [Member] \| GSWC
Regulatory matters:
Regulatory Assets	2,200
Two-way pension balancing account \| Purchase, production, distribution and sale of water \| Pension Costs and Other Postretirement Benefit Costs [Member] \| GSWC
Regulatory matters:
Regulatory Assets	2,500
Two-way pension balancing account \| Electric \| Pension Costs and Other Postretirement Benefit Costs [Member] \| GSWC
Regulatory matters:
Regulatory Assets	$ 319

Regulatory Matters (Details 4) - GSWC - USD ($) $ in Millions	1 Months Ended		12 Months Ended
	Oct. 31, 2005	Jul. 31, 2005	Dec. 31, 2015
Costs deferred for future recovery on Aerojet case
Regulatory matters:
Increase in Revenue Requirement, Recoverable through Surcharges		$ 21.3
Recovery period		20 years
Reimbursement to recover costs			$ 17.5
Costs deferred for future recovery on Aerojet case \| Maximum
Regulatory matters:
Recovery period	20 years
Water Revenue Adjustment Mechanism Net of Modified Cost Balancing Account [Member]
Regulatory matters:
Amount billed to customers as surcharges			$ 3.1

Regulatory Matters (Details 5) - GSWC - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Regulatory matters:
Total	$ 132,696	$ 125,704
Pension Costs and Other Postretirement Benefit Costs [Member]
Regulatory matters:
Regulatory asset	19,800
Total	21,996	43,426
Pension Costs and Other Postretirement Benefit Costs [Member] \| Two-way pension balancing account
Regulatory matters:
Regulatory asset	$ 2,200
Water Revenue Adjustment Mechanism Net of Modified Cost Balancing Account [Member]
Regulatory matters:
Commercial paper, term	90 days
Total	$ 45,171	9,369
Base revenue requirement adjustment mechanism
Regulatory matters:
Total	$ 3,714	7,761
Low income rate assistance balancing accounts
Regulatory matters:
Commercial paper, term	90 days
Discount percentage for qualified low-income water customers	15.00%
Discount percentage for qualified low-income electric customers	20.00%
Total	$ 8,699	$ 9,109

Regulatory Matters (Details 7) - GSWC - CPUC Subpoena - Audit	1 Months Ended
	Dec. 31, 2014	Dec. 31, 2011
Regulatory matters:
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
Period of Separate Independent Audits of Procurement Practices Covered by Report	20 years

Regulatory Matters (Details 9) - GSWC renewable_energy in Thousands, $ in Thousands	1 Months Ended
	Dec. 31, 2012 renewable_energy	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Regulatory matters:
Net regulatory assets \| $		$ 132,696	$ 125,704
Renewables Portfolio Standard
Regulatory matters:
Agreement period to purchase renewable energy credits	10 years
Number of renewable energy credits that would be purchased \| renewable_energy	582

Utility Plant and Intangible Assets (Details) - USD ($)
$ in Thousands

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Utility plant utilized in continuing operations by major asset class

Less - accumulated depreciation

$ 1,527,537

$ 1,455,416

(529,698)

(500,239)

Construction work in progress

62,955

48,343

American States Utility Services [Member] | Intangible Assets [Member]

1,060,794

1,003,520

$ 981,477

Utility plant utilized in continuing operations by major asset class

Utility plant utilized in continuing operations by major asset class

571

Water

Utility plant utilized in continuing operations by major asset class

1,439,056

1,373,780

Water | Land

Water | Intangible Assets [Member]

15,299

15,423

Utility plant utilized in continuing operations by major asset class

Water | Source of water supply

34,848

34,081

Utility plant utilized in continuing operations by major asset class

Utility plant utilized in continuing operations by major asset class

86,914

80,614

Water | Pumping

Utility plant utilized in continuing operations by major asset class

161,668

155,802

Water | Water treatment

Water | Transmission and distribution

72,238

71,519

Utility plant utilized in continuing operations by major asset class

Utility plant utilized in continuing operations by major asset class

941,651

894,789

Water | General

Utility plant utilized in continuing operations by major asset class

126,438

121,552

Electric

Electric | Intangible Assets [Member]

88,481

81,636

Utility plant utilized in continuing operations by major asset class

Electric | Transmission and distribution

1,200

Utility plant utilized in continuing operations by major asset class

Utility plant utilized in continuing operations by major asset class

66,121

60,035

Electric | Generation

Utility plant utilized in continuing operations by major asset class

12,563

12,547

Electric | General

^[1]

9,797

9,054

Utility plant utilized in continuing operations by major asset class

Less - accumulated depreciation

1,516,505

1,444,710

(522,749)

(494,000)

Construction work in progress

62,360

48,170

Utility plant utilized in continuing operations by major asset class

1,056,116

998,880

GSWC | Water

1,428,024

1,363,074

Utility plant utilized in continuing operations by major asset class

1,005,114

953,678

936,386

GSWC | Water | Land

GSWC | Water | Intangible Assets [Member]

15,299

15,423

Utility plant utilized in continuing operations by major asset class

GSWC | Water | Source of water supply

34,830

34,063

Utility plant utilized in continuing operations by major asset class

Utility plant utilized in continuing operations by major asset class

86,914

80,614

GSWC | Water | Pumping

GSWC | Water | Water treatment

161,668

155,802

Utility plant utilized in continuing operations by major asset class

GSWC | Water | Transmission and distribution

72,238

71,519

Utility plant utilized in continuing operations by major asset class

Utility plant utilized in continuing operations by major asset class

941,651

894,789

GSWC | Water | General

Utility plant utilized in continuing operations by major asset class

115,424

110,864

GSWC | Electric

88,481

81,636

GSWC | Electric | Transmission and distribution

51,002

45,202

$ 40,908

Utility plant utilized in continuing operations by major asset class

GSWC | Electric | Generation

66,121

60,035

Utility plant utilized in continuing operations by major asset class

GSWC | Electric | General

12,563

12,547

Utility plant utilized in continuing operations by major asset class

^[1]

$ 9,797

$ 9,054

[1]	Includes intangible assets of $1.2 million for the years ended December 31, 2015 and 2014 for studies performed in association with the electricity segment of the Registrant’s operations.

Utility Plant and Intangible Assets (Details 2) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Property, Plant and Equipment, Gross

$ 1,527,537

$ 1,455,416

Less - accumulated amortization

36,235

35,468

(26,291)

(24,456)

Intangible assets, net of amortization

9,944

11,012

Unamortized intangible assets

^[1]

427

Amortization of intangible assets

1,800

1,900

$ 1,900

Estimated future consolidated amortization expenses related to intangible assets

1,772

1,741

1,732

1,499

1,374

$ 8,118

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

30 years

Water and water service rights

$ 9,496

9,496

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

30 years

^[2]

$ 8,695

8,695

Water planning studies

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

14 years

$ 18,044

17,277

Property, Plant and Equipment, Gross

1,516,505

1,444,710

Less - accumulated amortization

35,664

34,897

(26,196)

(24,373)

Intangible assets, net of amortization

9,468

10,524

Unamortized intangible assets

^[1]

409

GSWC | Conservation

GSWC | Water and water service rights

9,496

GSWC | Water planning studies

^[2]

8,124

Intangible Assets [Member] | American States Utility Services [Member]

18,044

17,277

Property, Plant and Equipment, Gross

$ 571

[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, 2015 and 2014.

Utility Plant and Intangible Assets (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of the beginning and ending aggregate carrying amount of the asset retirement obligations
Obligation at the beginning of the period	$ 3,234	$ 3,095
Additional liabilities incurred	7	6
Liabilities settled	0	(66)
Accretion	209	199
Obligation at the end of the period	4,157	$ 3,234
Asset Retirement Obligation, Revision of Estimate	$ 707

Derivative Instruments (Details) - Purchase power contract $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) quote	Dec. 31, 2014 USD ($)
Derivative instruments
Number of broker quotes received to determine fair value of derivative instrument \| quote	1
GSWC
Changes in the fair value of the derivative
Balance, at beginning of the period	$ (3,339)	$ 0
Unrealized loss on purchased power contracts	(3,714)	(3,339)
Balance, at end of the period	$ (7,053)	$ (3,339)
Minimum \| GSWC
Derivative instruments
Derivative, Term of Contract	3 years
Maximum \| GSWC
Derivative instruments
Derivative, Term of Contract	5 years

Military Privatization (Details) - USD ($) $ in Thousands	12 Months Ended
Military Privatization (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Military Privatization
Billings in excess of costs and estimated earnings on contracts	$ 3,764	$ 11,736
Receivables from the U.S. government:
Less: allowance for doubtful accounts	(944)	(892)	$ (1,187)	$ (1,228)
Pretax income
Increase in pretax operating income	$ 118,489	119,045	119,072
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	$ 111,397	94,654
Less: Billings to date	(61,662)	(56,114)
Total	49,735	38,540
Amount included in accompanying balance sheets
Costs and estimated earnings in excess of billings on uncompleted contracts	53,499	50,276
Billings in excess of costs and estimated earnings on uncompleted contracts	(3,764)	(11,736)
Total	49,735	38,540
Receivables from the U.S. government:
Billed receivables from the U.S. government	5,861	6,709
Unbilled Contract Receivables, Current	1,309	3,689
Less: allowance for doubtful accounts	0	0
Pretax income
Government Contract Receivable	7,170	10,398
American States Utility Services [Member] \| Military Utility Privatization Subsidiaries
Pretax income
Increase in pretax operating income	18,091	19,351	$ 16,737
Reportable Legal Entities [Member] \| American States Utility Services [Member] \| Military Utility Privatization Subsidiaries
Military Privatization
Revenue Recognition, Retrospective Rate-Setting Systems, Amount	$ 3,000	$ 1,700

Earnings Per Share and Capital Stock (Details) - USD ($)
$ / shares in Units, $ in Thousands

12 Months Ended

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Basic

Net Income

$ 60,484

$ 61,058

$ 62,686

Less: Distributed earnings to common shareholders

32,690

32,125

29,366

Less: Distributed earnings to participating securities

207

177

171

Undistributed earnings

27,587

28,756

33,149

Undistributed earnings allocated to common shareholders

27,414

28,599

32,958

Undistributed earnings allocated to participating securities

157

191

Total income available to common shareholders, basic

$ 60,104

$ 60,724

$ 62,324

Weighted average Common Shares outstanding, basic

37,389,000

38,658,000

38,639,000

Basic earnings per Common Share:

Income from continuing operations (in dollars per share)

$ 1.61

$ 1.57

$ 1.61

Total income available to common shareholders, basic

$ 1.61

$ 1.57

$ 1.61

Diluted

$ 60,104

$ 60,724

$ 62,324

Undistributed earnings for dilutive stock options

173

157

191

Total common shareholders earnings, diluted

$ 60,277

$ 60,881

$ 62,515

Weighted average Common Shares outstanding, basic

37,389,000

38,658,000

38,639,000

Stock-based compensation (in shares)

^[1]

225,000

222,000

230,000

Weighted average common shares outstanding, diluted

37,614,000

38,880,000

38,869,000

Diluted earnings per Common Share:

Income from continuing operations (in dollars per share)

$ 1.60

$ 1.57

$ 1.61

Stock option and restricted stock option outstanding

$ 1.60

$ 1.57

$ 1.61

Options outstanding (in shares)

150,606

Restricted Stock Units

Share based compensation arrangement

Restricted stock units outstanding (in shares)

243,288

[1]

Earnings Per Share and Capital Stock (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	May. 19, 2015
Capital stock
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic		$ (157,000)	$ (191,000)
Additional disclosure
Common Shares issued under DRP and the 2000 and 2008 Employee Plans	53,612	74,145	114,821
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 2,111,000
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	66,458	37,006	131,448
Proceeds from Stock Options Exercised, Distributed to Subsidiaries	$ 0
GSWC
Additional disclosure
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans		$ 514,000
Common Stock [Member]
Additional disclosure
Common Shares issued under DRP and the 2000 and 2008 Employee Plans			247,000
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 2,111,000
Common Shares repurchased in the open market under DRP and 401(k) Plan	1,905,000	545,000
Common Stock [Member] \| GSWC
Additional disclosure
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans		$ 514,000
2014 and 2015 Stock Repurchase Programs [Member] \| AWR
Additional disclosure
Common Shares repurchased in the open market under DRP and 401(k) Plan	1,905,000	545,000
Stock Repurchase Program, Number of Shares Authorized to be Repurchased				2,450,000.00

Dividend Limitations (Details)	12 Months Ended
Dividend Limitations (Details)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)
Dividend limitations
Common shareholder’s equity	$ 465,945,000	$ 506,801,000	$ 492,404,000	$ 454,579,000
Retained Earnings (Accumulated Deficit)	220,923,000	253,602,000
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	$ 353,300,000
Dividends paid	62,000,000	52,000,000	29,400,000
Common shareholder’s equity	$ 423,730,000	435,190,000	437,613,000	$ 416,257,000
Ratio of Indebtedness to Net Capital	0.4511
Retained Earnings (Accumulated Deficit)	$ 184,935,000	199,583,000
GSWC \| Maximum
Dividend limitations
Ratio of Indebtedness to Net Capital	0.6667
Amount available to pay dividends	$ 184,900,000
AWR
Dividend limitations
Dividends paid			$ 29,400,000
Common shareholder’s equity	$ 465,945,000	$ 506,801,000

Bank Debt (Details) - USD ($)	12 Months Ended
Bank Debt (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period	$ 28,000,000	$ 0
Syndicated revolving credit facility
Bank debt
Increase in additional aggregate bank commitments	$ 50,000,000.0
Variable rate basis	Euro rate
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%
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
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period	28,000,000	$ 0
AWR \| Syndicated revolving credit facility
Bank debt
Increase in additional aggregate bank commitments	$ 50,000,000.0
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	768.00%
Total funded debt ratio	44.00%
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
Letter of credit, amount	$ 10,400,000
Letter of credit fee (as a percent)	0.65%

Long-Term Debt (Details)		12 Months Ended
Long-Term Debt (Details)	Jul. 16, 2014 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014	Dec. 23, 2014 USD ($)	Mar. 31, 2014
GSWC
Long-term debt
Ratio of Indebtedness to Net Capital		0.4511
Ratio of Indebtedness to EBITDA		2.4419
Redemption price of debt instrument, as a percentage of principal amount	100.00%
GSWC \| Maximum
Long-term debt
Ratio of Indebtedness to Net Capital		0.6667
Ratio of Indebtedness to EBITDA		8.0000
Private Placement Notes [Member] \| GSWC
Long-term debt
Interest coverage ratio		400.00%
Private Placement Notes [Member] \| GSWC \| Minimum
Long-term debt
Interest coverage ratio		200.00%
Private placement notes
Long-term debt
Interest rate (as a percent)		9.56%	9.56%
Private placement notes \| GSWC
Long-term debt
Debt Instrument, Face Amount		$ 28,000,000
Interest rate (as a percent)		9.56%	9.56%
Debt Instrument Redemption Premium above Treasury Yield		5500.00%
Private placement notes \| GSWC \| Maximum
Long-term debt
Redemption premium after 2021 (as a percent)		3.00%
Debt issues other than 9.56% Notes and Senior Notes issued to Co-Bank \| GSWC \| Maximum
Long-term debt
Debt Instrument Redemption Premium as Percentage of Par Value		0.00%
Senior Notes issued to Co-Bank \| GSWC
Long-term debt
Additional spread on premium (as a percent)		0.50%
American Recovery and Reinvestment Act Obligation due 2033 \| GSWC
Long-term debt
Interest rate (as a percent)		2.50%
Notes Payable 3.45 Percent Due 2029 [Member]
Long-term debt
Interest rate (as a percent)		3.45%	3.45%
Notes Payable 3.45 Percent Due 2029 [Member] \| GSWC
Long-term debt
Debt Instrument, Face Amount				$ 15,000,000
Interest rate (as a percent)		3.45%	3.45%		3.45%
Notes Payable 6.87 Percent Due 2023 [Member] \| GSWC
Long-term debt
Principal amount of notes redeemed	$ 5,000,000
Interest rate (as a percent)		6.87%
Notes Payable 7 Percent Due 2023 [Member] \| GSWC
Long-term debt
Principal amount of notes redeemed	$ 10,000,000
Interest rate (as a percent)		7.00%

Long-Term Debt (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Annual maturities of all long-term debt, including capitalized leases
Total	$ 325,853	$ 326,090
GSWC
Annual maturities of all long-term debt, including capitalized leases
2014	312
2015	330
2016	324
2017	40,320
2018	344
Thereafter	284,223
Total	$ 325,853	$ 326,090

Long-Term Debt (Details 3)	12 Months Ended
Long-Term Debt (Details 3)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 23, 2014 USD ($)	Mar. 31, 2014	Oct. 31, 2009 USD ($)
Long-term debt
Loan proceeds received for reimbursement of costs of conversion	$ 0	$ 14,846,000	$ 60,000
Notes Payable 3.45 Percent Due 2029 [Member]
Long-term debt
Interest rate (as a percent)	3.45%	3.45%
GSWC
Long-term debt
Ratio of Indebtedness to EBITDA	2.4419
Loan proceeds received for reimbursement of costs of conversion	$ 0	$ 14,846,000	$ 60,000
GSWC \| Maximum
Long-term debt
Ratio of Indebtedness to EBITDA	8.0000
GSWC \| Private Placement Notes [Member]
Long-term debt
Debt Instrument Covenant Interest Coverage Ratio	400.00%
GSWC \| Private Placement Notes [Member] \| Minimum [Member]
Long-term debt
Debt Instrument Covenant Interest Coverage Ratio	200.00%
GSWC \| Debt issues other than 9.56% Notes and Senior Notes issued to Co-Bank \| Maximum
Long-term debt
Debt Instrument Redemption Premium as Percentage of Par Value	0.00%
GSWC \| Notes Payable 3.45 Percent Due 2029 [Member]
Long-term debt
Debt Instrument, Face Amount				$ 15,000,000
Interest rate (as a percent)	3.45%	3.45%			3.45%
GSWC \| American Recovery and Reinvestment Act Obligation due 2033
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
Loan proceeds received for reimbursement of costs of conversion	$ 8,600,000
GSWC \| American Recovery and Reinvestment Act Obligation due 2033 \| Letters of credit to CDHP
Long-term debt
Letters of credit issued, percentage of maximum available under facility	80.00%
Amount of debt issued	$ 5,800,000.0

Taxes on Income (Details) - USD ($)	12 Months Ended
Taxes on Income (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Taxes on income
Unrecognized Tax Benefits	$ 0
Interest Expense	21,088,000	$ 21,617,000	$ 22,415,000
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	952,000	1,001,000
Regulatory-liability-related: California Corp Franchise Tax	4,530,000	4,328,000
Other nonproperty-related	2,486,000	2,395,000
Contributions and advances	8,026,000	8,335,000
Deferred tax assets	15,994,000	16,059,000
Deferred tax liabilities:
Fixed assets	(178,004,000)	(163,232,000)
Regulatory-asset-related: depreciation and other	(21,658,000)	(22,941,000)
Deferred Tax Liabilities, Regulatory Assets and Liabilities Related to State Franchise Tax	(2,440,000)	(4,069,000)
Other nonproperty-related	(66,000)	(59,000)
Balancing and memorandum accounts	(1,824,000)	(4,071,000)
Deferred charges	(4,849,000)	(5,461,000)
Deferred tax liabilities	(208,841,000)	(199,833,000)
Accumulated deferred income taxes - net	(192,847,000)	(183,774,000)
Current
Federal	21,866,000	5,595,000	13,741,000
State	5,442,000	137,000	5,930,000
Total current tax expense	27,308,000	5,732,000	19,671,000
Deferred
Federal	8,948,000	24,815,000	14,769,000
State	1,475,000	7,501,000	1,343,000
Total deferred tax expense	10,423,000	32,316,000	16,112,000
Reconciliations of the effective tax rates to the federal statutory rate
Federal taxes on pretax income at statutory rate	34,375,000	34,687,000	34,464,000
Flow-through on removal costs	(1,560,000)	(643,000)	(2,944,000)
Effective Income Tax Rate Reconciliation, Tax Credit, Investment, Amount	(88,000)	(91,000)	(91,000)
Income tax expense/(benefit)	37,731,000	38,048,000	35,783,000
Pretax income from continuing operations	$ 98,215,000	$ 99,106,000	$ 98,469,000
Effective income tax rate (as a percent)	38.40%	38.40%	36.30%
Increase (decrease) in taxes resulting from:	$ 4,843,000	$ 4,781,000	$ 5,111,000
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Depreciation, Amount	626,000	651,000	646,000
Income Tax Reconciliation Flow Through on Pension Costs	267,000	(507,000)	612,000
Income Tax Reconciliation Cost of Removal	(929,000)	(1,571,000)	(2,141,000)
Income Tax Examination, Penalties Accrued	0	0	0
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	197,000	741,000	126,000
Income Tax Examination, Penalties Expense	0	0	0
Tax Authorities
Taxes on income
Net interest receivable	504,000	504,000	757,000
Recognized interest income	0	19,000	99,000
AWR Parent
Reconciliations of the effective tax rates to the federal statutory rate
Income tax expense/(benefit)	(810,000)	(996,000)	(2,262,000)
Pretax income from continuing operations	59,674,000	60,062,000	60,424,000
GSWC
Taxes on income
Interest Expense	20,998,000	21,524,000	22,287,000
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	952,000	1,001,000
Regulatory-liability-related: California Corp Franchise Tax	4,530,000	4,328,000
Other nonproperty-related	1,997,000	2,136,000
Contributions and advances	8,026,000	8,335,000
Deferred tax assets	15,505,000	15,800,000
Deferred tax liabilities:
Fixed assets	(179,660,000)	(164,724,000)
Regulatory-asset-related: depreciation and other	(21,658,000)	(22,941,000)
Deferred Tax Liabilities, Regulatory Assets and Liabilities Related to State Franchise Tax	(3,051,000)	(4,831,000)
Other nonproperty-related	(65,000)	(59,000)
Balancing and memorandum accounts	(1,824,000)	(4,071,000)
Deferred charges	(4,905,000)	(5,461,000)
Deferred tax liabilities	(211,163,000)	(202,087,000)
Accumulated deferred income taxes - net	(195,658,000)	(186,287,000)
Current
Federal	16,196,000	408,000	10,768,000
State	5,557,000	(2,754,000)	6,315,000
Total current tax expense	21,753,000	(2,346,000)	17,083,000
Deferred
Federal	8,536,000	24,373,000	14,691,000
State	2,183,000	9,979,000	1,360,000
Total deferred tax expense	10,719,000	34,352,000	16,051,000
Reconciliations of the effective tax rates to the federal statutory rate
Federal taxes on pretax income at statutory rate	28,022,000	27,952,000	28,622,000
Flow-through on removal costs	(1,268,000)	(55,000)	(1,316,000)
Effective Income Tax Rate Reconciliation, Tax Credit, Investment, Amount	(88,000)	(91,000)	(91,000)
Income tax expense/(benefit)	32,472,000	32,006,000	33,134,000
Pretax income from continuing operations	$ 80,063,000	$ 79,863,000	$ 81,776,000
Effective income tax rate (as a percent)	40.60%	40.10%	40.50%
Increase (decrease) in taxes resulting from:	$ 5,151,000	$ 4,693,000	$ 5,372,000
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Depreciation, Amount	626,000	651,000	646,000
Income Tax Reconciliation Flow Through on Pension Costs	267,000	(507,000)	612,000
Income Tax Reconciliation Cost of Removal	(929,000)	(1,571,000)	(2,141,000)
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	691,000	934,000	1,430,000
GSWC \| Tax Authorities
Taxes on income
Net interest receivable	512,000	472,000	704,000
Interest Expense	3,000
Recognized interest income		$ 14,000	$ 21,000
Tax Year 2013 [Member]
Taxes on income
Deferred Tax Liabilities Related to Repair-And-Maintenance Deductions	$ 30,800,000

Employee Benefit Plans (Details) $ in Millions	12 Months Ended
Employee Benefit Plans (Details) $ in Millions	Dec. 31, 2015 USD ($) participant item	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Defined contribution plan
Employer contribution to the plan \| $	$ 2.1	$ 1.9	$ 1.9
Pension Plan
Employee benefit plans
Minimum age for eligibility under the Pension Plan \| item	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 \| participant	969
Pension Plan
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

Employee Benefit Plans (Details 2) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2015

Dec. 31, 2014

$ (42,666)

$ (61,773)

Change in Projected Benefit Obligation:

(42,666)

(61,773)

Pension Benefits

Projected benefit obligation at beginning of year

$ 185,184

$ 152,680

6,276

5,643

$ 6,967

7,686

7,520

6,907

Actuarial loss (gain)

24,413

(24,339)

Projected benefit obligation at end of year

(5,799)

(4,998)

168,934

185,184

152,680

Fair value of plan assets at beginning of year

140,561

127,534

Actual return on plan assets

673

9,816

6,739

8,209

(5,799)

(4,998)

Net amount recognized as accrued pension cost

142,174

140,561

127,534

Funded Status:

(26,760)

(44,623)

Non-current assets

Current liabilities

Amounts recognized in regulatory assets consist of:

(26,760)

(44,623)

Net amount recognized

(26,760)

(44,623)

Prior service cost (credit)

167

Net (gain) loss

21,921

39,003

Regulatory assets

39,170

15,866

21,970

39,170

Unfunded accrued pension cost

4,790

5,453

Net liability recognized

26,760

44,623

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

Regulatory asset at beginning of year

39,170

15,866

Net loss (gain)

(15,292)

23,422

Amortization of initial net obligation

Amortization of prior service (cost) credit

(118)

Amortization of net loss

(1,790)

Total change in regulatory asset

(17,200)

23,304

Regulatory asset at end of year

21,970

39,170

15,866

Change in regulatory asset

(17,200)

23,304

Total recognized in net periodic pension cost and regulatory asset

6,075

4,383

9,296

(11,125)

27,687

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

Defined Benefit Plan, Future Amortization of Prior Service Cost (Credit)

(49)

(118)

Net loss

(510)

(1,878)

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

Projected benefit obligation

168,934

185,184

Accumulated benefit obligation

155,469

160,510

Fair value of plan assets

$ 142,174

$ 140,561

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

4.65%

4.25%

4.00%

6,276

5,643

6,967

Expected return on plan assets

7,686

7,520

6,907

(9,795)

(8,898)

(7,574)

Amortization of transition

Amortization of prior service cost (benefit)

118

Amortization of actuarial loss

1,790

2,878

Regulatory adjustment - deferred

(6,075)

(4,383)

(9,296)

523

1,622

(1,920)

Total expense recognized, before allocation to overhead pool

$ 6,598

$ 6,005

$ 7,376

Weighted-average assumptions used to determine net periodic cost:

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

4.25%

5.10%

4.30%

7.00%

4.00%

Pension Benefits | GSWC

Regulatory adjustment - deferred

$ 523

$ 1,600

$ 1,900

Post-Retirement Medical Benefits

Change in Projected Benefit Obligation:

Projected benefit obligation at beginning of year

12,326

11,388

340

348

407

435

495

439

Actuarial loss (gain)

3,375

(437)

Projected benefit obligation at end of year

(333)

(342)

9,393

12,326

11,388

Fair value of plan assets at beginning of year

10,723

9,873

Actual return on plan assets

115

951

109

241

(333)

(342)

Net amount recognized as accrued pension cost

10,614

10,723

9,873

Funded Status:

$ 1,221

$ (1,603)

Non-current assets

1,221

Current liabilities

Amounts recognized in regulatory assets consist of:

(1,603)

Net amount recognized

1,221

(1,603)

Prior service cost (credit)

(34)

(234)

Net (gain) loss

(5,572)

(2,891)

Regulatory assets

(3,125)

(3,175)

(5,606)

(3,125)

Unfunded accrued pension cost

4,385

4,728

Net liability recognized

(1,221)

1,603

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

Regulatory asset at beginning of year

(3,125)

(3,175)

Net loss (gain)

(2,997)

(61)

Amortization of initial net obligation

(419)

Amortization of prior service (cost) credit

200

Amortization of net loss

316

330

Total change in regulatory asset

(2,481)

Regulatory asset at end of year

(5,606)

(3,125)

(3,175)

Change in regulatory asset

(2,481)

Total recognized in net periodic pension cost and regulatory asset

(234)

278

676

(2,715)

328

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

Defined Benefit Plan, Future Amortization of Prior Service Cost (Credit)

200

Net loss

599

213

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

Projected benefit obligation

9,393

12,326

Fair value of plan assets

$ 10,614

$ 10,723

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

4.25%

3.80%

340

348

407

Expected return on plan assets

435

495

439

(493)

(453)

(382)

Amortization of transition

418

419

Amortization of prior service cost (benefit)

(200)

Amortization of actuarial loss

(316)

(330)

(7)

Regulatory adjustment - deferred

234

(278)

(676)

Total expense recognized, before allocation to overhead pool

$ (234)

$ 278

$ 676

Weighted-average assumptions used to determine net periodic cost:

Weighted-average assumptions used to determine net periodic cost:

3.80%

4.65%

3.75%

Union plan

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

$ 15,926

$ 12,296

814

768

$ 803

653

615

514

Actuarial loss (gain)

(683)

2,497

Projected benefit obligation at end of year

(393)

(250)

16,317

15,926

12,296

Fair value of plan assets at beginning of year

(393)

(250)

Net amount recognized as accrued pension cost

Funded Status:

$ (16,317)

$ (15,926)

Current liabilities

(411)

(379)

Amounts recognized in regulatory assets consist of:

(15,906)

(15,547)

Net amount recognized

(16,317)

(15,926)

Prior service cost (credit)

153

Net (gain) loss

3,416

4,530

Regulatory assets

4,683

2,486

3,452

4,683

Unfunded accrued pension cost

12,865

11,243

Net liability recognized

16,317

15,926

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

Regulatory asset at beginning of year

4,683

2,486

Net loss (gain)

(683)

2,497

Amortization of prior service (cost) credit

(117)

(161)

Amortization of net loss

(431)

(139)

Total change in regulatory asset

(1,231)

2,197

Regulatory asset at end of year

3,452

4,683

2,486

Change in regulatory asset

(1,231)

2,197

Total recognized in net periodic pension cost and regulatory asset

2,015

1,683

1,817

784

3,880

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

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

Prior service cost

117

Net loss

(292)

(431)

Accumulated benefit obligation

14,533

13,992

Fair value of plan assets

$ 0

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

4.61%

4.15%

4.00%

814

768

803

Amortization of prior service cost (benefit)

653

615

514

117

161

Amortization of actuarial loss

431

139

339

Weighted-average assumptions used to determine net periodic cost:

$ (2,015)

$ (1,683)

$ (1,817)

4.15%

5.05%

4.20%

Minimum [Member] | Pension Benefits

4.00%

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

Maximum [Member] | Pension Benefits

3.00%

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

Real Estate Funds [Member] | Pension Benefits

8.00%

Defined Contribution Plan, Employer Discretionary Contribution Amount

$ 7,418

[1]	*7.0% for union plan, 4.2% for non-union, net of income taxes in 2015, 2014 and 2013.

Employee Benefit Plans (Details 3) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Employee benefit plans

$ 755

$ 568

$ 394

Increase (Decrease) in Pension and Postretirement Obligations

$ 616

(2,356)

4,396

Healthcare Cost Trend Rate

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

6.30%

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

4.60%

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

6.70%

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

4.50%

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

$ 78

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

(66)

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

1,021

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

(879)

Defined contribution plan

Employer's contribution

$ 2,100

1,900

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

Increase (Decrease) in Pension and Postretirement Obligations

$ 616

(2,356)

4,396

Pension Benefits

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

$ (523)

$ (1,622)

1,920

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

100.00%

100.00%

Employer's contribution and fair value of plan assets

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments

$ 142,174

$ 140,561

$ 127,534

Expected employer's contribution in 2013

6,739

$ 8,209

5,500

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

5,857

6,381

6,865

7,393

7,980

48,469

$ 82,945

7.00%

Pension Benefits | Fair Value, Inputs, Level 1 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | Level 2

$ 140,561

Employer's contribution and fair value of plan assets

Pension Benefits | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

Employer's contribution and fair value of plan assets

Pension Benefits | Total

Pension Benefits | Cash equivalents

$ 140,561

Employer's contribution and fair value of plan assets

0.00%

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments

$ 469

Pension Benefits | Cash equivalents | Fair Value, Inputs, Level 1 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | Cash equivalents | Level 2

$ 497

Employer's contribution and fair value of plan assets

Pension Benefits | Cash equivalents | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | Cash equivalents | Total

Employer's contribution and fair value of plan assets

Pension Benefits | Fixed income securities

497

Employer's contribution and fair value of plan assets

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments

56,218

$ 0

Pension Benefits | Fixed income securities | Fair Value, Inputs, Level 1 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | Fixed income securities | Level 2

54,865

Employer's contribution and fair value of plan assets

Pension Benefits | Fixed income securities | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | Fixed income securities | Total

Employer's contribution and fair value of plan assets

Pension Benefits | Equity securities

$ 54,865

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

55.00%

61.00%

60.00%

Pension Benefits | Equity securities | Fair Value, Inputs, Level 1 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | Equity securities | Level 2

$ 85,199

Employer's contribution and fair value of plan assets

Pension Benefits | Equity securities | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | Equity securities | Total

Employer's contribution and fair value of plan assets

Pension Benefits | U.S. small cap stocks

85,199

Employer's contribution and fair value of plan assets

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments

$ 21,219

Pension Benefits | U.S. small cap stocks | Fair Value, Inputs, Level 1 [Member]

Employer's contribution and fair value of plan assets

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

22,325

Employer's contribution and fair value of plan assets

Pension Benefits | U.S. small cap stocks | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

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

Employer's contribution and fair value of plan assets

Pension Benefits | U.S. large cap stocks

22,325

Employer's contribution and fair value of plan assets

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments

42,395

Pension Benefits | U.S. large cap stocks | Fair Value, Inputs, Level 1 [Member]

Employer's contribution and fair value of plan assets

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

42,886

Employer's contribution and fair value of plan assets

Pension Benefits | U.S. large cap stocks | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

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

Employer's contribution and fair value of plan assets

Pension Benefits | International funds

42,886

Employer's contribution and fair value of plan assets

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments

14,455

Pension Benefits | International funds | Fair Value, Inputs, Level 1 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | International funds | Level 2

11,318

Employer's contribution and fair value of plan assets

Pension Benefits | International funds | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | International funds | Total

Employer's contribution and fair value of plan assets

Pension Benefits | Equity Funds [Member]

$ 11,318

Employer's contribution and fair value of plan assets

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments

78,069

$ 0

Pension Benefits | Real Estate Funds [Member]

Employer's contribution and fair value of plan assets

5.00%

0.00%

Pension Benefits | Real estate funds

$ 7,418

Employer's contribution and fair value of plan assets

Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments

$ 0

Pension Benefits | Real estate funds | Fair Value, Inputs, Level 1 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | Real estate funds | Level 2

$ 8,670

Employer's contribution and fair value of plan assets

Pension Benefits | Real estate funds | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

Pension Benefits | Real estate funds | Total

Employer's contribution and fair value of plan assets

Pension Benefits | Debt securities

$ 8,670

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

40.00%

39.00%

40.00%

Pension Benefits | GSWC

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

$ (523)

$ (1,600)

$ (1,900)

Post-Retirement Medical Plans

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

$ 0

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

100.00%

100.00%

Employer's contribution and fair value of plan assets

$ 10,614

$ 10,723

$ 9,873

109

241

Post-Retirement Medical Plans | Fair Value, Inputs, Level 1 [Member]

535

568

626

676

722

4,318

7,445

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Level 2

10,614

10,723

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Total

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Cash equivalents

$ 10,614

$ 10,723

Post-Retirement Medical Plans | Cash equivalents | Fair Value, Inputs, Level 1 [Member]

2.00%

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Cash equivalents | Level 2

$ 31

$ 185

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Cash equivalents | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Cash equivalents | Total

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Fixed income securities | Fair Value, Inputs, Level 1 [Member]

185

Employer's contribution and fair value of plan assets

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

4,182

4,105

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Fixed income securities | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Fixed income securities | Total

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Equity securities

$ 4,182

$ 4,105

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

60.00%

60.00%

Post-Retirement Medical Plans | U.S. large cap stocks | Fair Value, Inputs, Level 1 [Member]

Employer's contribution and fair value of plan assets

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

$ 6,401

$ 6,433

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | U.S. large cap stocks | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

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

Employer's contribution and fair value of plan assets

Post-Retirement Medical Plans | Real Estate Funds [Member]

$ 6,401

$ 6,433

Post-Retirement Medical Plans | Debt securities

0.00%

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

38.00%

40.00%

Union plan

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

7.00%

^[1]

7.00%

Non-union plan

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

$ 0

SERP | Rabbi Trust | Fair Value, Inputs, Level 1 [Member]

411

484

635

693

1,093

5,567

8,883

Balance in Rabbi Trust

Balance in Rabbi Trust

9,900

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Level 2

9,866

8,765

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Total

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Cash equivalents | Fair Value, Inputs, Level 1 [Member]

9,866

8,765

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Cash equivalents | Level 2

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Cash equivalents | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Cash equivalents | Total

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Fixed income securities | Fair Value, Inputs, Level 1 [Member]

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Fixed income securities | Level 2

3,903

3,454

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Fixed income securities | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Fixed income securities | Total

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Equity securities | Fair Value, Inputs, Level 1 [Member]

3,903

3,454

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Equity securities | Level 2

5,924

5,282

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Equity securities | Fair Value, Inputs, Level 3 [Member]

Employer's contribution and fair value of plan assets

SERP | Rabbi Trust | Equity securities | Total

Employer's contribution and fair value of plan assets

Pension Costs and Other Postretirement Benefit Costs [Member] | GSWC

5,924

$ 5,282

Regulatory asset authorized under settlement

19,800

Pension Costs and Other Postretirement Benefit Costs [Member] | Two-way pension balancing account | GSWC

Regulatory asset authorized under settlement

$ 2,200

[1]	*7.0% for union plan, 4.2% for non-union, net of income taxes in 2015, 2014 and 2013.

Stock-Based Compensation Plans (Details) $ in Thousands	12 Months Ended
Stock-Based Compensation Plans (Details) $ in Thousands	Dec. 31, 2015 USD ($) stock_plan shares	Dec. 31, 2014 USD ($) shares	Dec. 31, 2013 USD ($) shares
Stock compensation plans
Number of stock incentive plans \| stock_plan	4
Stock-based compensation recognized in the income statement, before taxes	$ 2,754	$ 2,222	$ 2,009
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	$ 2,443	1,748	1,647
Capitalized equity-based compensation cost	$ 369	$ 255	$ 334
Nonqualified stock options
Stock compensation plans
Granted (in shares) \| shares	0	0	0
Nonqualified stock options \| Employees and directors
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	$ 0	$ 0	$ 9
Nonqualified stock options \| Employees and directors \| GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	0	0	8
Restricted Stock Units \| Employees and directors
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	2,754	2,222	2,000
Restricted Stock Units \| Employees and directors \| GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	$ 2,443	$ 1,748	$ 1,639
Performance awards
Stock compensation plans
Vesting period	3 years
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 \| shares	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

Stock-Based Compensation Plans (Details 2) - USD ($)	12 Months Ended
Stock-Based Compensation Plans (Details 2) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Number of Options
Exercised (in shares)	(66,458)	(37,006)	(131,448)
Options outstanding at the end of the period (in shares)	150,606
Additional disclosure
Cash proceeds from the exercise of stock options	$ 1,198,000	$ 589,000	$ 2,111,000
Tax benefit for the tax deduction from awards exercised	877,000	$ 533,000	$ 1,026,000
Unrecognized compensation cost	$ 874,000
Weighted Average Grant-Date Value
Restricted Stock, Units, Outstanding	0
Maximum
Additional disclosure
Expected recognition period for unrecognized compensation cost	2 years
Percentage of target amount of performance shares	200.00%
Minimum
Additional disclosure
Expected recognition period for unrecognized compensation cost	1 year
Percentage of target amount of performance shares	0.00%
Stock options
Number of Options
Options Outstanding at the beginning of the period (in shares)	222,580
Granted (in shares)	0	0	0
Exercised (in shares)	(66,458)
Forfeited or expired (in shares)	(5,516)
Options outstanding at the end of the period (in shares)	150,606	222,580
Options exercisable at the end of the period (in shares)	150,606
Weighted Average Exercise Price
Options outstanding at the beginning of the period (in dollars per share)	$ 17.47
Granted (in dollars per share)	0.00
Exercised (in dollars per share)	18.02
Forfeited or expired (in dollars per share)	12.96
Options outstanding at the end of the period (in dollars per share)	17.39	$ 17.47
Options exercisable at the end of the period (in dollars per share)	$ 17.39
Additional disclosure
Weighted Average Remaining Contractual Term, Options outstanding	2 years 8 months 28 days
Weighted Average Remaining Contractual Term, Options Exercisable	2 years 8 months 28 days
Aggregate Intrinsic Value, Options outstanding	$ 3,699,468
Aggregate Intrinsic Value, Options Exercisable	3,699,468
Total intrinsic value of options exercised	1,457,000	$ 596,000	$ 1,402,000
Tax benefit for the tax deduction from awards exercised	877,000	$ 533,000	1,026,000
Restricted Stock Units
Additional disclosure
Unrecognized compensation cost related to performance awards	$ 753,000
Number of Restricted/Performance Share Units
Restricted share units at the beginning of the period (in shares)	145,475
Granted (in shares)	41,100
Vested (in shares)	(73,523)
Forfeited (in shares)	(1,717)
Restricted share units at the end of the period (in shares)	111,335	145,475
Weighted Average Grant-Date Value
Restricted share units at the beginning of the period (in dollars per share)	$ 21.61
Granted (in dollars per share)	40.31
Vested (in dollars per share)	24.87
Forfeited (in dollars per share)	31.13
Restricted share units at the end of the period (in dollars per share)	$ 26.21	$ 21.61
Restricted Stock Units \| Maximum
Additional disclosure
Expected recognition period for unrecognized compensation cost	2 years 9 months 26 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)	75,827
Granted (in shares)	29,597
Vested (in shares)	(4,269)
Restricted share units at the end of the period (in shares)	131,953	75,827
Weighted Average Grant-Date Value
Restricted share units at the beginning of the period (in dollars per share)	$ 27.78
Granted (in dollars per share)	41.24
Vested (in dollars per share)	36.87
Restricted share units at the end of the period (in dollars per share)	$ 30.66	$ 27.78
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Performance Criteria Adjustment	30,798
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Performance Criteria Adjustment, Weighted Average Grant Date Fair Value	$ 28.44
GSWC
Additional disclosure
Tax benefit for the tax deduction from awards exercised	$ 872,000	$ 514,000	943,000
GSWC \| Stock options
Additional disclosure
Tax benefit for the tax deduction from awards exercised	$ 872,000	$ 514,000	$ 943,000

Commitments (Details 2) - GSWC - Water Supply $ in Thousands	Dec. 31, 2015 USD ($)
Estimated future minimum payments
2014	$ 393
2015	393
2016	394
2017	393
2018	394
Thereafter	3,570
Total	5,537
City of Claremont
Purchase commitments
Remaining amount of commitment	3,000
Various third parties
Estimated future minimum payments
Total	$ 2,500

Commitments (Details 3) $ in Thousands	Dec. 31, 2015 USD ($)
Water Purchase Commitments [Member] \| GSWC
Purchase commitments
Total commitment under agreement	$ 5,537
Bear Valley Electric \| Electric Service Utility Operations [Member]
Purchase commitments
Total commitment under agreement	$ 24,800

Commitments (Details 4) - USD ($) $ in Thousands	12 Months Ended
Commitments (Details 4) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Leases:
Consolidated rent expense	$ 2,740	$ 2,982	$ 2,982
Future minimum payments under long-term non-cancelable operating leases
2014	2,526
2015	2,151
2016	1,717
2017	1,345
2018	1,094
Thereafter	830
Total	$ 9,663

Commitments Commitments (Details 5) (Details) $ in Millions	Dec. 31, 2015 USD ($)
Capital Addition Purchase Commitments [Member] \| Golden State Water Company [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Unrecorded Unconditional Purchase Obligation	$ 44.5

Contingencies (Details) - GSWC customer in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) customer	Nov. 04, 2014 USD ($)
Environmental Clean-Up and Remediation
Contingencies
Amount spent in clean-up and remediation activities	$ 4,900
Amount paid by the State of California Underground Storage Tank Fund for clean-up and remediation of plant facilities	1,500
Accrued liability for the estimated additional cost to complete the clean-up at the site	$ 1,400
City of Claremont \| Condemnation of Properties
Contingencies
Amount of Water Revenue Bonds Authorized to Finance Acquisition of the System		$ 135,000
Number of customers served through water systems \| customer	11
Ojai FLOW \| Condemnation of Properties
Contingencies
Number of customers served through water systems \| customer	3
Transmission and distribution \| City of Claremont \| Condemnation of Properties
Contingencies
Public Utilities, Property, Plant and Equipment, Net	$ 49,300

Business Segments (Details)
$ in Thousands

12 Months Ended

Dec. 31, 2015

USD ($)

segment

Dec. 31, 2014

USD ($)

Dec. 31, 2013

USD ($)

$ 458,641

$ 465,791

$ 472,077

118,489

119,045

119,072

(20,630)

(20,690)

(21,708)

1,060,794

1,003,520

981,477

^[1]

42,033

41,073

40,090

37,731

38,048

35,783

$ 87,323

72,553

97,379

Number of reportable segments | segment

$ 364,550

361,059

358,540

100,409

99,742

102,343

1,056,116

998,880

40,893

39,854

38,952

32,472

32,006

33,134

GSWC | Water

328,511

326,672

320,131

94,213

94,014

95,932

(19,468)

(19,370)

(20,236)

1,005,114

953,678

936,386

^[1]

39,190

38,388

36,636

30,302

30,410

30,679

77,440

66,304

94,581

GSWC | Electric

36,039

34,387

38,409

6,196

5,728

6,411

(1,090)

(1,260)

(1,436)

51,002

45,202

40,908

^[1]

1,703

1,466

2,316

2,170

1,596

2,455

American States Utility Services [Member] | Military Utility Privatization Subsidiaries

8,704

4,584

2,124

94,091

104,732

113,537

18,091

19,351

16,737

(26)

(142)

(264)

4,678

4,640

4,183

^[1]

1,140

1,219

1,138

6,069

7,038

4,911

$ 1,179

1,665

674

AWR Parent

Number of reportable segments | segment

$ 0

(11)

(48)

(8)

(46)

228

^[1]

(810)

(996)

(2,262)