Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2016	May. 02, 2016
Document and Entity Information
Entity Registrant Name	AMERICAN STATES WATER CO
Entity Central Index Key	0001056903
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		36,554,067
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q1

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,607,283	$ 1,578,865
Non-utility property, at cost	12,127	11,627
Utility plant, at cost	1,619,410	1,590,492
Less - Accumulated depreciation	(540,092)	(529,698)
Net property, plant and equipment	1,079,318	1,060,794
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	18,687	18,710
Total other property and investments	19,803	19,826
Current Assets
Cash and cash equivalents	8,457	4,364
Accounts receivable - customers, less allowance for doubtful accounts	16,183	18,940
Unbilled receivable	18,233	19,490
Receivable from the U.S. government	4,076	5,861
Other accounts receivable, less allowance for doubtful accounts	1,448	2,302
Income taxes receivable	7,571	10,793
Materials and supplies, at average cost	5,180	5,415
Regulatory assets — current	33,555	30,134
Prepayments and other current assets	5,453	3,229
Costs and estimated earnings in excess of billings on uncompleted contracts	30,969	32,169
Total current assets	131,125	132,697
Regulatory and Other Assets
Regulatory assets	110,643	102,562
Costs and estimated earnings in excess of billings on uncompleted contracts	21,253	21,330
Other	6,749	6,750
Total regulatory and other assets	138,645	130,642
Total Assets	1,368,891	1,343,959
Capitalization
Common shares, no par value	244,568	245,022
Earnings reinvested in the business	222,833	220,923
Total common shareholders’ equity	467,401	465,945
Long-term debt	320,910	320,900
Total capitalization	788,311	786,845
Current Liabilities
Notes Payable to Bank, Current	43,000	28,000
Long-term debt — current	318	312
Accounts payable	47,856	50,585
Income taxes payable	454	68
Accrued other taxes	5,882	8,142
Accrued employee expenses	11,966	11,748
Accrued interest	6,623	3,626
Unrealized loss on purchased power contracts	7,245	7,053
Billings in excess of costs and estimated earnings on uncompleted contracts	5,540	3,764
Other	10,167	10,209
Total current liabilities	139,051	123,507
Other Credits
Advances for construction	68,802	68,041
Contributions in aid of construction - net	117,386	117,810
Deferred income taxes	195,511	192,852
Unamortized investment tax credits	1,591	1,612
Accrued pension and other postretirement benefits	47,653	42,666
Other	10,586	10,626
Total other credits	$ 441,529	$ 433,607
Commitments and Contingencies (Note 8)
Total Capitalization and Liabilities	$ 1,368,891	$ 1,343,959
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Utility plant, at cost	1,607,283	1,578,865
Less - Accumulated depreciation	(532,885)	(522,749)
Net property, plant and equipment	1,074,398	1,056,116
Other Property and Investments
Total other property and investments	16,561	16,581
Current Assets
Cash and cash equivalents	3,486	2,501
Accounts receivable - customers, less allowance for doubtful accounts	16,183	18,940
Unbilled receivable	16,497	18,181
Inter-company receivable	329	54
Other accounts receivable, less allowance for doubtful accounts	928	1,455
Income taxes receivable from Parent	7,852	11,000
Materials and supplies, at average cost	4,345	4,860
Regulatory assets — current	33,555	30,134
Prepayments and other current assets	4,546	2,793
Total current assets	87,721	89,918
Regulatory and Other Assets
Regulatory assets	110,643	102,562
Other	6,714	6,702
Total regulatory and other assets	117,357	109,264
Total Assets	1,296,037	1,271,879
Capitalization
Common shares, no par value	238,233	238,795
Earnings reinvested in the business	185,567	184,935
Total common shareholders’ equity	423,800	423,730
Long-term debt	320,910	320,900
Total capitalization	744,710	744,630
Current Liabilities
Inter-company payable	27,033	12,000
Long-term debt — current	318	312
Accounts payable	40,039	39,610
Accrued other taxes	5,522	7,830
Accrued employee expenses	10,657	10,630
Accrued interest	6,352	3,599
Unrealized loss on purchased power contracts	7,245	7,053
Other	9,895	9,921
Total current liabilities	107,061	90,955
Other Credits
Advances for construction	68,802	68,041
Contributions in aid of construction - net	117,386	117,810
Deferred income taxes	198,362	195,658
Unamortized investment tax credits	1,591	1,612
Accrued pension and other postretirement benefits	47,653	42,666
Other	10,472	10,507
Total other credits	$ 444,266	$ 436,294
Commitments and Contingencies (Note 8)
Total Capitalization and Liabilities	$ 1,296,037	$ 1,271,879

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Accounts receivable - customers, allowance for doubtful accounts	$ 730	$ 790
Other accounts receivable, allowance for doubtful accounts	59	154
GOLDEN STATE WATER COMPANY
Accounts receivable - customers, allowance for doubtful accounts	730	790
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 129

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Operating Revenues
Water	$ 66,312	$ 71,504
Electric	10,573	10,969
Contracted services	16,642	18,460
Total operating revenues	93,527	100,933
Operating Expenses
Water purchased	13,799	12,291
Power purchased for pumping	1,632	2,017
Groundwater production assessment	2,700	3,389
Power purchased for resale	2,871	2,499
Supply cost balancing accounts	(3,415)	1,813
Other operation	6,966	6,160
Administrative and general	20,773	19,527
Depreciation and amortization	9,791	10,548
Maintenance	4,070	3,477
Property and other taxes	4,378	4,276
ASUS construction	8,729	10,046
Total operating expenses	72,294	76,043
Operating Income	21,233	24,890
Other Income and Expenses
Interest expense	(5,623)	(5,228)
Interest income	172	112
Other, net	181	273
Total other income and expenses	(5,270)	(4,843)
Income from operations before income tax expense	15,963	20,047
Income tax expense	5,813	7,898
Net Income	$ 10,150	$ 12,149
Weighted Average Number of Common Shares Outstanding (in shares)	36,521	38,205
Basic Earnings Per Common Share (in dollars per share)	$ 0.28	$ 0.32
Weighted Average Number of Diluted Shares (in shares)	36,697	38,408
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.28	$ 0.32
Dividends Paid Per Common Share (in dollars per share)	$ 0.224	$ 0.213
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 66,312	$ 71,504
Electric	10,573	10,969
Total operating revenues	76,885	82,473
Operating Expenses
Water purchased	13,799	12,291
Power purchased for pumping	1,632	2,017
Groundwater production assessment	2,700	3,389
Power purchased for resale	2,871	2,499
Supply cost balancing accounts	(3,415)	1,813
Other operation	6,083	5,458
Administrative and general	16,516	15,557
Depreciation and amortization	9,530	10,241
Maintenance	3,539	2,817
Property and other taxes	3,987	3,918
Total operating expenses	57,242	60,000
Operating Income	19,643	22,473
Other Income and Expenses
Interest expense	(5,570)	(5,218)
Interest income	170	104
Other, net	181	273
Total other income and expenses	(5,219)	(4,841)
Income from operations before income tax expense	14,424	17,632
Income tax expense	5,440	7,247
Net Income	$ 8,984	$ 10,385

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash Flows From Operating Activities:
Net income	$ 10,150	$ 12,149
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,965	10,771
Provision for doubtful accounts	41	112
Deferred income taxes and investment tax credits	2,266	1,255
Stock-based compensation expense	786	853
Other — net	191	339
Changes in assets and liabilities:
Accounts receivable — customers	2,625	1,958
Unbilled receivable	1,257	4,497
Other accounts receivable	945	1,507
Receivables from the U.S. government	1,785	(1,235)
Materials and supplies	235	(316)
Prepayments and other assets	(2,236)	(3,310)
Costs and estimated earnings in excess of billings on uncompleted contracts	1,277	8,055
Regulatory assets	(5,897)	(4,612)
Accounts payable	(3,091)	(2,765)
Income taxes receivable/payable	3,608	6,589
Billings in excess of costs and estimated earnings on uncompleted contracts	1,776	(386)
Accrued pension and other post-retirement benefits	1,088	2,099
Other liabilities	873	935
Net cash provided	27,644	38,495
Cash Flows From Investing Activities:
Capital expenditures	(29,454)	(17,390)
Other investing activities	(79)	(71)
Net cash used	(29,533)	(17,461)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	126	292
Repurchase of Common Shares	0	(13,891)
Receipt of advances for and contributions in aid of construction	1,054	714
Refunds on advances for construction	(443)	(429)
Retirement or repayments of long-term debt	(77)	(69)
Proceeds from notes payable to banks	15,000	0
Dividends paid	(8,181)	(8,155)
Other	(1,497)	(809)
Net cash (used) provided	5,982	(22,347)
Net change in cash and cash equivalents	4,093	(1,313)
Cash and cash equivalents, beginning of period	4,364	75,988
Cash and cash equivalents, end of period	8,457	74,675
Non-cash transactions:
Accrued payables for investment in utility plant	21,017	11,003
Property installed by developers and conveyed	806	289
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	8,984	10,385
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,705	10,464
Provision for doubtful accounts	62	112
Deferred income taxes and investment tax credits	2,308	1,361
Stock-based compensation expense	578	627
Other — net	180	329
Changes in assets and liabilities:
Accounts receivable — customers	2,625	1,958
Unbilled receivable	1,684	1,096
Other accounts receivable	597	989
Materials and supplies	515	(433)
Prepayments and other assets	(1,765)	(2,558)
Regulatory assets	(5,897)	(4,612)
Accounts payable	74	558
Inter-company receivable/payable	(242)	188
Income taxes receivable/payable from/to Parent	3,148	5,898
Accrued pension and other post-retirement benefits	1,088	2,099
Other liabilities	411	377
Net cash provided	24,055	28,838
Cash Flows From Investing Activities:
Capital expenditures	(28,961)	(17,318)
Note receivable from AWR parent	(4,000)	0
Receipt of payment of note receivable from AWR parent	4,000	0
Other investing activities	(79)	(79)
Net cash used	(29,040)	(17,397)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	1,054	714
Refunds on advances for construction	(443)	(429)
Retirement or repayments of long-term debt	(77)	(69)
Payments for Proceeds from Related Party Debt	15,000	0
Dividends paid	(8,300)	(13,000)
Other	(1,264)	(689)
Net cash (used) provided	5,970	(13,473)
Net change in cash and cash equivalents	985	(2,032)
Cash and cash equivalents, beginning of period	2,501	44,005
Cash and cash equivalents, end of period	3,486	41,973
Non-cash transactions:
Accrued payables for investment in utility plant	$ 21,010	$ 10,989

Summary of Significant Accounting Policies:	3 Months Ended
Summary of Significant Accounting Policies:	Mar. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies: Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”) and Old North Utility Services, Inc. (“ONUS”)). The subsidiaries of ASUS 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 customers through its Bear Valley Electric Service (“BVES”) division. Although Registrant has a diversified base of residential, industrial and other customers, revenues derived from commercial and residential water customers accounted for approximately 90% of total water revenues during the three months ended March 31, 2016 and 2015. 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. 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. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2015 condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles ("GAAP") in the United States of America. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. In the opinion of management, all adjustments consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2015 filed with the SEC. GSWC's 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 three months ended March 31, 2016 and 2015, GSWC allocated to ASUS approximately $1.0 million and $707,000, respectively, of corporate office administrative and general costs. In addition, AWR has a $100.0 million syndicated credit facility. AWR borrows under this facility and provides funds to its subsidiaries, including GSWC, in support of their operations. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest cost under the credit facility. 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 these 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 March 31, 2016, there were no amounts outstanding under these Notes. 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 customer, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $867,000 and $871,000 for the three months ended March 31, 2016 and 2015, 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 states in which their operations are conducted, the Military Utility Privatization Subsidiaries are also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of whether the U.S. government reimburses these assessments under the 50-year contracts. The non-income tax assessments are accounted for on a gross basis and totaled $62,000 and $32,000 during the three months ended March 31, 2016 and 2015, 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. 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 of 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. This guidance was adopted January 1, 2016. Accordingly, as of March 31, 2016 and December 31, 2015, Registrant had debt issuance costs, excluding credit facility costs, of $4.5 million and $4.6 million, respectively, reflected in "Long-term debt." Prior to the adoption of this new guidance, debt issuance costs, excluding credit facility costs, of $4.6 million as of December 31, 2015 were reported in noncurrent "Other Assets." On February 25, 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new guidance, lessees will be required to recognize a right-of-use asset and a lease liability for virtually all of their leases (other than leases that meet the definition of a short-term lease). Extensive quantitative and qualitative disclosures, including significant judgments made by management, will be required in order to provide greater insight into the extent of revenue and expense recognized, and expected to be recognized, from existing contracts. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Management has not yet determined the effect of the standard on the Company's ongoing financial reporting. On March 30, 2016, the FASB issued Accounting Standard Update 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends ASC Topic 718, Compensation - Stock Compensation. Under the new guidance, the tax effects related to share-based payments at settlement (or expiration) will be required to be recorded through the income statement rather than through equity, further increasing the volatility of income tax expense. The new standard also removes the requirement to delay recognition of a windfall tax benefit until an employer reduces its current taxes payable. It also permits entities to make an accounting policy election for the impact of forfeitures on the recognition of expense for shared-based payment awards. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Management has not yet determined the effect of the standard on the Company's ongoing financial reporting.

Regulatory Matters:

3 Months Ended

Mar. 31, 2016

Regulated Operations [Abstract]

Regulatory Matters

Regulatory Matters:

In accordance with accounting principles for rate-regulated enterprises, Registrant records regulatory assets, which represent probable future recovery of costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At March 31, 2016, Registrant had approximately $54.0 million of regulatory assets, net of regulatory liabilities, not accruing carrying costs. Of this amount, $23.7 million relates to the underfunded position in Registrant's pension and other post-retirement obligations, $7.2 million relates to a memorandum account authorized by the CPUC to track unrealized gains and losses on BVES' purchase power contracts over the term of the contracts, and $16.6 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 assets’ value. Regulatory assets are offset against regulatory liabilities within each rate-making area. Amounts expected to be collected or refunded in the next 12-months have been classified as current assets and current liabilities by rate-making area. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:



(dollars in thousands)	March 31, 2016			December 31, 2015
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	53,948		$	45,171
Costs deferred for future recovery on Aerojet case	12,567			12,699
Pensions and other post-retirement obligations (Note 7)	25,538			21,996
Derivative unrealized loss (Note 4)	7,245			7,053
Flow-through taxes, net (Note 6)	16,551			16,176
Low income rate assistance balancing accounts	8,810			8,699
Other regulatory assets	25,298			25,668
Various refunds to customers	(5,759		)	(4,766		)
Total	$	144,198		$	132,696

Regulatory matters are discussed in detail in the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2015 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2015.

Alternative-Revenue Programs:

GSWC records the difference between what it bills its water customers and that which is authorized by the CPUC using the Water Revenue Adjustment Mechanism (“WRAM”) and Modified Cost Balancing Account (“MCBA”) accounts approved by the CPUC. The over- or under-collection 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, 2015. For the three months ended March 31, 2016 and 2015, surcharges (net of surcredits) of approximately $1.4 million and $600,000, respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. During the three months ended March 31, 2016, GSWC recorded additional net under-collections in the WRAM/MCBA accounts of $10.1 million using 2015 adopted revenues since the CPUC has not approved the pending water rate case, which will set new rates for the years 2016 - 2018 as discussed below. As of March 31, 2016, GSWC had a net aggregated regulatory asset of $53.9 million which is comprised of a $55.0 million under-collection in the WRAM accounts and $1.1 million over-collection in the MCBA accounts.

As required by the accounting guidance for alternative revenue programs, GSWC is required to collect its WRAM 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 March 31, 2016, the recovery periods for the majority of GSWC's WRAM/MCBA balances are primarily within the 12 to 18-month period; however, there were some ratemaking areas that had recovery periods related to the 2015 WRAM balances greater than 24 months. 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.

Other Regulatory Matters:

Pending Water General Rate Case:

In 2014, GSWC filed a general rate case (“GRC”) for all of its water regions and the general office to determine new rates for the years 2016-2018. A final decision is expected sometime during 2016. Once the decision is issued, the rates will be retroactive to January 1, 2016. GSWC has settled with the CPUC's Office of Ratepayer Advocates ("ORA") the majority of GSWC’s operating expenses, as well as the consumption levels used to calculate rates for 2016-2018, which reflect the state-mandated conservation targets. The primary unresolved issues relate to GSWC’s capital budget requests and compensation for managerial level employees. At this time, GSWC cannot predict the final outcome of this GRC. The final decision, once issued, could result in a material change to GSWC's net income recorded during the first quarter of 2016, which would need to be adjusted in the quarter that the final decision is issued.

Year-to-date 2016 billed revenue has been based on 2015 adopted rates established in the prior GRC. The adopted revenues for 2016, once the CPUC issues a final decision in the current GRC, are expected to be lower than the 2015 adopted levels due primarily to decreases in supply costs caused by lower consumption, depreciation expense resulting from an updated depreciation study, and other operating expenses. As a result of the anticipated reduction in the 2016 adopted revenue level, GSWC has adjusted its water revenues downward for the three months ended March 31, 2016 with corresponding decreases to supply costs, depreciation expense and certain other expenses, to reflect the settled positions with ORA. The adjustment to 2016 recorded water revenues also reflects GSWC’s positions on unresolved capital budget and compensation related issues in the pending GRC. These adjustments did not have a significant impact to pretax operating income for the three months ended March 31, 2016 as the overall reduction in the water margin is mostly offset by the lower depreciation and other operating expenses.

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.

Earnings per Share/Capital Stock:

3 Months Ended

Mar. 31, 2016

Earnings Per Share [Abstract]

Earnings per Share/Capital Stock

Earnings per Share/Capital Stock:

In accordance with the accounting guidance for participating securities and earnings per share (“EPS”), Registrant uses the “two-class” method of computing EPS. The “two-class” method is an earnings allocation formula that determines EPS for each class of common stock and participating security. AWR has participating securities related to restricted stock units that earn dividend equivalents on an equal basis with AWR’s Common Shares that have been issued under AWR's 2000 and 2008 Stock Incentive Plans and the 2003 and 2013 Non-Employee Directors Stock 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 used for calculating basic net income per share:



Basic:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2016		2015
Net income	$	10,150	$	12,149
Less: (a) Distributed earnings to common shareholders	8,181		8,138
Distributed earnings to participating securities	45		45
Undistributed earnings	1,924		3,966

(b) Undistributed earnings allocated to common shareholders	1,914		3,945
Undistributed earnings allocated to participating securities	10		21

Total income available to common shareholders, basic (a)+(b)	$	10,095	$	12,083

Weighted average Common Shares outstanding, basic	36,521		38,205

Basic earnings per Common Share	$	0.28	$	0.32

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 Stock Incentive Plans, and the 2003 and 2013 Non-Employee Directors Stock Plans, and net income. At March 31, 2016 and 2015, there were 142,402 and 198,764 options outstanding, respectively, under these Plans. At March 31, 2016 and 2015, there were also 215,129 and 226,319 restricted stock units outstanding, respectively, including performance shares awarded to officers of the Registrant.

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



Diluted:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2016		2015
Common shareholders earnings, basic	$	10,095	$	12,083
Undistributed earnings for dilutive stock-based awards	10		21
Total common shareholders earnings, diluted	$	10,105	$	12,104

Weighted average common shares outstanding, basic	36,521		38,205
Stock-based compensation (1)	176		203
Weighted average common shares outstanding, diluted	36,697		38,408

Diluted earnings per Common Share	$	0.28	$	0.32

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 142,402 and 198,764 stock options at March 31, 2016 and 2015, respectively, were deemed to be outstanding in accordance with the accounting guidance on earnings per share. All of the 215,129 and 226,319 restricted stock units at March 31, 2016 and 2015, respectively, were included in the calculation of diluted EPS for the three months ended March 31, 2016 and 2015.

No stock options outstanding at March 31, 2016 had an exercise price greater than the average market price of AWR’s Common Shares for the three months ended March 31, 2016. There were no stock options outstanding at March 31, 2016 or 2015 that were anti-dilutive.

During the three months ended March 31, 2016 and 2015, AWR issued 52,153 and 47,422 common shares for approximately $126,000 and $292,000, respectively, under Registrant’s Common Share Purchase and Dividend Reinvestment Plan, the 401(k) Plan, the 2000 and 2008 Stock Incentive Plans and the 2003 and 2013 Non-Employee Directors Stock Plans.

On March 27, 2014, AWR's Board of Directors approved a stock repurchase program, authorizing AWR to repurchase up to 1.25 million shares of its Common Shares from time to time through June 30, 2016. Pursuant to this program, Registrant repurchased 356,769 Common Shares on the open market during the three months ended March 31, 2015. This stock repurchase program was completed in 2015.

During the three months ended March 31, 2016 and 2015, AWR paid quarterly dividends of approximately $8.2 million, or $0.224 per share, and $8.2 million, or $0.213 per share, respectively.

Derivative Instruments

3 Months Ended

Mar. 31, 2016

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

Derivative Instruments:

Derivative financial instruments are used to manage exposure to commodity price risk. Commodity price risk represents the potential impact that can be caused by a change in the market value of a particular commodity. 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 March 31, 2016, there was a $7.2 million unrealized loss in the memorandum account for the purchased power contracts as a result of the recent drop in energy prices. The notional volume of derivatives remaining under these long-term contracts as of March 31, 2016 was approximately 457,000 megawatt hours.

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

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

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

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

To value the contract, Registrant applies the Black-76 model, utilizing various inputs that include quoted market prices for energy over the duration of the contract. The market prices used to determine the fair value for this derivative instrument were estimated based on independent sources such as broker quotes and publications that are not observable in or corroborated by the market. Registrant received one broker quote to determine the fair value of its derivative instrument. When such inputs have a significant impact on the measurement of fair value, the instrument is categorized as Level 3. Accordingly, the valuation of the derivative on Registrant’s purchased power contract has been classified as Level 3 for all periods presented.

The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three months ended March 31, 2016 and 2015:



(dollars in thousands)	2016			2015
Fair value at beginning of the period	$	(7,053	)	$	(3,339	)
Unrealized loss on purchased power contracts	(192		)	(2,837		)
Fair value at end of the period	$	(7,245	)	$	(6,176	)

- 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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+ Details

Fair Value of Financial Instruments:

3 Months Ended

Mar. 31, 2016

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

Fair Value of Financial Instruments:

For cash and cash equivalents, accounts receivable, accounts payable and short-term debt, the carrying amount is assumed to approximate fair value due to the short-term nature of the amounts.

Investments held in a Rabbi Trust for the supplemental executive retirement plan are measured at fair value and totaled $10.0 million as of March 31, 2016. All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The investments held in the Rabbi Trust are included in Other Property and Investments on Registrant's balance sheets.

The table below estimates the fair value of long-term debt held by GSWC. The fair values as of March 31, 2016 and December 31, 2015 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. The interest rates used for the March 31, 2016 valuation decreased as compared to December 31, 2015, increasing the fair value of long-term debt as of March 31, 2016. Changes in the assumptions will produce differing results.



	March 31, 2016				December 31, 2015
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,776	$	418,104	$	325,853	$	403,844

(1) Excludes debt issuance costs and redemption premiums.

- Definition

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

+ References + Details

Income Taxes:	3 Months Ended
Income Taxes:	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes: As a regulated utility, GSWC treats certain temporary differences as flow-through adjustments in computing its income tax provision consistent with the income tax approach approved by the CPUC for ratemaking purposes. Flow-through adjustments increase or decrease tax expense in one period, with an offsetting decrease or increase occurring in another period. Giving effect to these temporary differences as flow-through adjustments typically results in a greater variance between the effective tax rate (“ETR”) and the statutory federal income tax rate in any given period than would otherwise exist if GSWC were not required to account for its income taxes as a regulated enterprise. The GSWC ETR was 37.7% and 41.1% for the three months ended March 31, 2016 and 2015, respectively. The GSWC ETRs deviate from the statutory rate primarily due to state tax 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 may also fluctuate as a result of certain permanent differences recorded at AWR (parent) and ASUS and its subsidiaries, as well as state taxes recorded at AWR (parent) and ASUS and its subsidiaries (where the amounts of state taxes vary among the jurisdictions in which they operate). 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.

Employee Benefit Plans:

3 Months Ended

Mar. 31, 2016

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

Employee Benefit Plans:

The components of net periodic benefit costs, before allocation to the overhead pool, for Registrant’s pension plan, postretirement plan and Supplemental Executive Retirement Plan ("SERP") for the three months ended March 31, 2016 and 2015 are as follows:



	For The Three Months Ended March 31,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2016			2015			2016			2015			2016		2015
Components of Net Periodic Benefits Cost:
Service cost	$	1,232		$	1,686		$	68		$	95		$	200	$	204
Interest cost	1,930			1,939			97			114			186		163
Expected return on plan assets	(2,460		)	(2,446		)	(122		)	(123		)	—		—
Amortization of transition	—			—			—			—			—		—
Amortization of prior service cost (benefit)	12			30			(9		)	(50		)	6		29
Amortization of actuarial (gain) loss	127			469			(150		)	(53		)	73		108
Net periodic pension cost under accounting standards	841			1,678			(116		)	(17		)	465		504
Regulatory adjustment — deferred	359			11			—			—			—		—
Total expense recognized, before allocation to overhead pool	$	1,200		$	1,689		$	(116	)	$	(17	)	$	465	$	504

Registrant expects to contribute approximately $5.5 million to its pension plan during 2016.

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. As a result of these updates in actuarial assumptions, as well as the pension plan closure to new employees hired after December 31, 2010, net periodic benefit costs decreased for the three months ended March 31, 2016 as compared to the same period in 2015.

Regulatory Adjustment:

As authorized by the CPUC in the most recent water and electric general rate case decisions, GSWC utilizes two-way balancing accounts for its water and electric regions and the general office to track differences between the forecasted annual pension expenses in rates or expected to be in rates and the actual annual expense recorded by GSWC in accordance with the accounting guidance for pension costs. As of March 31, 2016, GSWC has a total $1.8 million net under-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 2).

Contingencies:	3 Months Ended
Contingencies:	Mar. 31, 2016
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: In December 2014, the City of Claremont filed a complaint in eminent domain against GSWC. GSWC plans to vigorously defend against the eminent domain action. The trial determining the City’s rights to seize the system by eminent domain 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 $49.1 million. GSWC serves approximately 11,000 customers in Claremont. Ojai System: In March 2013, Casitas Municipal Water District ("CMWD") passed resolutions under the Mello-Roos 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. In February 2016, CMWD made an offer to acquire GSWC's water system servicing Ojai. GSWC rejected the offer and informed CMWD that the system is not for sale. At this time, management cannot predict the outcome of the eminent domain proceeding; however, management believes that it is likely that CMWD will file an eminent domain lawsuit in the near future. In April 2016, CMWD adopted a resolution of necessity to acquire the water system. 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 March 31, 2016, the total spent to clean-up and remediate GSWC’s plant facility was approximately $5 million, of which $1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of March 31, 2016, 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:

3 Months Ended

Mar. 31, 2016

Segment Reporting [Abstract]

Business Segments

Business Segments:

AWR has three reportable segments, water, electric and contracted services, whereas GSWC has two segments, water and electric. On a stand-alone basis, AWR has no material assets other than 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 plant amounts 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 contractor funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC.



	As Of And For The Three Months Ended March 31, 2016
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	66,312	$	10,573	$	16,642	$	—		$	93,527
Operating income (loss)	17,408		2,235		1,592		(2		)	21,233
Interest expense, net	5,075		325		7		44			5,451
Utility plant	1,022,525		51,873		4,920		—			1,079,318
Depreciation and amortization expense (1)	9,023		507		261		—			9,791
Income tax expense (benefit)	4,586		854		573		(200		)	5,813
Capital additions	28,141		820		493		—			29,454



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

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $175,000 and $223,000 for the three months ended March 31, 2016 and 2015, respectively.

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



	March 31,
	2016		2015
Total utility plant	$	1,079,318	$	1,007,563
Other assets	289,573		354,939
Total consolidated assets (2)	$	1,368,891	$	1,362,502

(2) Total consolidated assets shown as of March 31, 2015 exclude $4.9 million of debt issuance costs, (except for credit facility costs), which were previously reported as "Other assets" prior to adoption of Accounting Standard Update 2015-03, Simplifying the Presentation of Debt Issuance Costs as disclosed in Note 1. Credit facility costs continue to be reported as "Other assets."

- 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
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-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
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-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
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-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
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599

+ Details

Summary of Significant Accounting Policies: (Policies)	3 Months Ended
Summary of Significant Accounting Policies: (Policies)	Mar. 31, 2016
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”) and Old North Utility Services, Inc. (“ONUS”)). The subsidiaries of ASUS 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 customers through its Bear Valley Electric Service (“BVES”) division. Although Registrant has a diversified base of residential, industrial and other customers, revenues derived from commercial and residential water customers accounted for approximately 90% of total water revenues during the three months ended March 31, 2016 and 2015. 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. 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. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2015 condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles ("GAAP") in the United States of America. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. In the opinion of management, all adjustments consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2015 filed with the SEC.
GSWC's Related Party Transactions	GSWC's 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 three months ended March 31, 2016 and 2015, GSWC allocated to ASUS approximately $1.0 million and $707,000, respectively, of corporate office administrative and general costs. In addition, AWR has a $100.0 million syndicated credit facility. AWR borrows under this facility and provides funds to its subsidiaries, including GSWC, in support of their operations. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest cost under the credit facility. 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 these 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 March 31, 2016, there were no amounts outstanding under these Notes.
Sales and Use Taxes	Sales and Use Taxes: GSWC bills certain sales and use taxes levied by state or local governments to its customers. Included in these sales and use taxes are franchise fees, which GSWC pays to various municipalities (based on ordinances adopted by these municipalities) in order to use public 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 customer, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $867,000 and $871,000 for the three months ended March 31, 2016 and 2015, 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 states in which their operations are conducted, the Military Utility Privatization Subsidiaries are also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of whether the U.S. government reimburses these assessments under the 50-year contracts. The non-income tax assessments are accounted for on a gross basis and totaled $62,000 and $32,000 during the three months ended March 31, 2016 and 2015, respectively.
Recently Issued Accounting Pronouncements	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. 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 of 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. This guidance was adopted January 1, 2016. Accordingly, as of March 31, 2016 and December 31, 2015, Registrant had debt issuance costs, excluding credit facility costs, of $4.5 million and $4.6 million, respectively, reflected in "Long-term debt." Prior to the adoption of this new guidance, debt issuance costs, excluding credit facility costs, of $4.6 million as of December 31, 2015 were reported in noncurrent "Other Assets." On February 25, 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new guidance, lessees will be required to recognize a right-of-use asset and a lease liability for virtually all of their leases (other than leases that meet the definition of a short-term lease). Extensive quantitative and qualitative disclosures, including significant judgments made by management, will be required in order to provide greater insight into the extent of revenue and expense recognized, and expected to be recognized, from existing contracts. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Management has not yet determined the effect of the standard on the Company's ongoing financial reporting. On March 30, 2016, the FASB issued Accounting Standard Update 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends ASC Topic 718, Compensation - Stock Compensation. Under the new guidance, the tax effects related to share-based payments at settlement (or expiration) will be required to be recorded through the income statement rather than through equity, further increasing the volatility of income tax expense. The new standard also removes the requirement to delay recognition of a windfall tax benefit until an employer reduces its current taxes payable. It also permits entities to make an accounting policy election for the impact of forfeitures on the recognition of expense for shared-based payment awards. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Management has not yet determined the effect of the standard on the Company's ongoing financial reporting.

Regulatory Matters: (Tables)

3 Months Ended

Mar. 31, 2016

Regulated Operations [Abstract]

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

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



(dollars in thousands)	March 31, 2016			December 31, 2015
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	53,948		$	45,171
Costs deferred for future recovery on Aerojet case	12,567			12,699
Pensions and other post-retirement obligations (Note 7)	25,538			21,996
Derivative unrealized loss (Note 4)	7,245			7,053
Flow-through taxes, net (Note 6)	16,551			16,176
Low income rate assistance balancing accounts	8,810			8,699
Other regulatory assets	25,298			25,668
Various refunds to customers	(5,759		)	(4,766		)
Total	$	144,198		$	132,696

Earnings per Share/Capital Stock: (Tables)

3 Months Ended

Mar. 31, 2016

Earnings Per Share [Abstract]

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

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



Basic:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2016		2015
Net income	$	10,150	$	12,149
Less: (a) Distributed earnings to common shareholders	8,181		8,138
Distributed earnings to participating securities	45		45
Undistributed earnings	1,924		3,966

(b) Undistributed earnings allocated to common shareholders	1,914		3,945
Undistributed earnings allocated to participating securities	10		21

Total income available to common shareholders, basic (a)+(b)	$	10,095	$	12,083

Weighted average Common Shares outstanding, basic	36,521		38,205

Basic earnings per Common Share	$	0.28	$	0.32

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

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



Diluted:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2016		2015
Common shareholders earnings, basic	$	10,095	$	12,083
Undistributed earnings for dilutive stock-based awards	10		21
Total common shareholders earnings, diluted	$	10,105	$	12,104

Weighted average common shares outstanding, basic	36,521		38,205
Stock-based compensation (1)	176		203
Weighted average common shares outstanding, diluted	36,697		38,408

Diluted earnings per Common Share	$	0.28	$	0.32

Derivative Instruments (Tables)

3 Months Ended

Mar. 31, 2016

GOLDEN STATE WATER COMPANY

Derivative Instruments, Gain (Loss) [Line Items]

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation

The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three months ended March 31, 2016 and 2015:



(dollars in thousands)	2016			2015
Fair value at beginning of the period	$	(7,053	)	$	(3,339	)
Unrealized loss on purchased power contracts	(192		)	(2,837		)
Fair value at end of the period	$	(7,245	)	$	(6,176	)

Fair Value of Financial Instruments: (Tables)

3 Months Ended

Mar. 31, 2016

GSWC

Fair value of financial instruments

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



	March 31, 2016				December 31, 2015
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,776	$	418,104	$	325,853	$	403,844

(1) Excludes debt issuance costs and redemption premiums.

Employee Benefit Plans: (Tables)

3 Months Ended

Mar. 31, 2016

Compensation and Retirement Disclosure [Abstract]

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



	For The Three Months Ended March 31,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2016			2015			2016			2015			2016		2015
Components of Net Periodic Benefits Cost:
Service cost	$	1,232		$	1,686		$	68		$	95		$	200	$	204
Interest cost	1,930			1,939			97			114			186		163
Expected return on plan assets	(2,460		)	(2,446		)	(122		)	(123		)	—		—
Amortization of transition	—			—			—			—			—		—
Amortization of prior service cost (benefit)	12			30			(9		)	(50		)	6		29
Amortization of actuarial (gain) loss	127			469			(150		)	(53		)	73		108
Net periodic pension cost under accounting standards	841			1,678			(116		)	(17		)	465		504
Regulatory adjustment — deferred	359			11			—			—			—		—
Total expense recognized, before allocation to overhead pool	$	1,200		$	1,689		$	(116	)	$	(17	)	$	465	$	504

Business Segments: (Tables)

3 Months Ended

Mar. 31, 2016

Segment Reporting [Abstract]

Schedule of reporting segments information



	As Of And For The Three Months Ended March 31, 2016
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	66,312	$	10,573	$	16,642	$	—		$	93,527
Operating income (loss)	17,408		2,235		1,592		(2		)	21,233
Interest expense, net	5,075		325		7		44			5,451
Utility plant	1,022,525		51,873		4,920		—			1,079,318
Depreciation and amortization expense (1)	9,023		507		261		—			9,791
Income tax expense (benefit)	4,586		854		573		(200		)	5,813
Capital additions	28,141		820		493		—			29,454



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

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

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



	March 31,
	2016		2015
Total utility plant	$	1,079,318	$	1,007,563
Other assets	289,573		354,939
Total consolidated assets (2)	$	1,368,891	$	1,362,502

Summary of Significant Accounting Policies: (Details) customer in Thousands	3 Months Ended
	Mar. 31, 2016 USD ($) customer registrant	Mar. 31, 2015 USD ($)	Dec. 31, 2015 USD ($)	Oct. 27, 2015 USD ($)
Basis of Presentation:
Number of registrants filing combined report \| registrant	2
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	$ 4,378,000	$ 4,276,000
Debt Issuance Cost	4,500,000	4,900,000	$ 4,600,000
AWR \| Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit	100,000,000
GOLDEN STATE WATER COMPANY
Related Party Transactions
Payments to affiliate for corporate office administrative and general costs	1,000,000	707,000
Sales and Use Taxes:
Franchise fees billed to customers and recorded as operating revenue	867,000	871,000
Non-income tax assessments accounted on a gross basis	$ 3,987,000	3,918,000
GOLDEN STATE WATER COMPANY \| Promissory Note
Related Party Transactions
Debt instrument, face amount				$ 40,000,000
Debt instrument, maximum borrowing capacity				40,000,000
GOLDEN STATE WATER COMPANY \| Purchase, production, distribution and sale of water
Nature of Operations:
Number of customers served \| customer	260
GOLDEN STATE WATER COMPANY \| Electricity distribution
Nature of Operations:
Number of customers served \| customer	24
ASUS
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	$ 62,000	$ 32,000
ASUS \| Promissory Note
Related Party Transactions
Debt instrument, face amount				10,000,000
Debt instrument, maximum borrowing capacity				$ 10,000,000
ASUS \| Contracts
Nature of Operations:
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases	50 years
Sales and Use Taxes:
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases	50 years
Sales \| GOLDEN STATE WATER COMPANY \| Purchase, production, distribution and sale of water
Nature of Operations:
Percentage of total revenue	90.00%
Notes Receivable [Member] \| AWR \| Promissory Note
Sales and Use Taxes:
Notes Receivable, Related Parties, Current	$ 0

Regulatory Matters: (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 54,000
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	23,700
Derivative unrealized loss
Regulatory matters:
Regulatory asset not accruing carrying costs	7,200
Flow-through taxes, net
Regulatory matters:
Regulatory asset not accruing carrying costs	16,600
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	144,198	$ 132,696
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory assets	53,948	45,171
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	12,567	12,699
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	25,538	21,996
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Regulatory assets	7,245	7,053
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Regulatory assets	16,551	16,176
GOLDEN STATE WATER COMPANY \| Low income rate assistance balancing accounts
Regulatory matters:
Regulatory assets	8,810	8,699
GOLDEN STATE WATER COMPANY \| Other regulatory assets
Regulatory matters:
Regulatory assets	25,298	25,668
Various refunds to customers \| GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	$ (5,759)	$ (4,766)

Regulatory Matters: Alternative-Revenue Programs (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended
	Apr. 30, 2012	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
WRAM, net of MCBA
Regulatory matters:
Increase (decrease) in other regulatory assets		$ 10,100
GOLDEN STATE WATER COMPANY
Regulatory matters:
Under (over) collection		$ 144,198		$ 132,696
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA
Regulatory matters:
Commercial paper, term		90 days
Amount billed to customers as surcharges		$ 1,400	$ 600
Under (over) collection		53,948		$ 45,171
Under Collection Balances as Percentage of Adopted Annual Revenues	15.00%
annual surcharges as percentage of last authorized revenue requirement	10.00%
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA \| Minimum
Regulatory matters:
Recovery Period for under Collection, Balances Greater than 15 Percent of Adopted Annual Revenues	19 months			12 months
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA \| Maximum
Regulatory matters:
Alternative Revenue Program				24 months
Recovery Period for under Collection, Balances Greater than 15 Percent of Adopted Annual Revenues				18 months
Recovery Period for under Collection Balances that are up to 15 Percent of Adopted Annual Revenues	36 months
GOLDEN STATE WATER COMPANY \| WRAM
Regulatory matters:
Deferred Revenue				$ 1,400
Under (over) collection		55,000
GOLDEN STATE WATER COMPANY \| Modified Cost Balancing Account
Regulatory matters:
Under (over) collection		$ 1,100

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

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

3 Months Ended

Mar. 31, 2016

Mar. 31, 2015

Basic

Net income

$ 10,150

$ 12,149

Less: Distributed earnings to common shareholders

8,181

8,138

Less: Distributed earnings to participating securities

Undistributed earnings

1,924

3,966

Undistributed earnings allocated to common shareholders

1,914

3,945

Undistributed earnings allocated to participating securities

Total income available to common shareholders, basic

$ 10,095

$ 12,083

Weighted average Common Shares outstanding, basic (in shares)

36,521

38,205

Basic earnings per Common Share (in dollars per share)

$ 0.28

$ 0.32

Diluted

Total income available to common shareholders, basic

$ 10,095

$ 12,083

Undistributed earnings for dilutive stock-based awards

Total common shareholders earnings, diluted

$ 10,105

$ 12,104

Weighted average Common Shares outstanding, basic (in shares)

36,521

38,205

Stock-based compensation (in shares)

^[1]

176

203

Weighted average common shares outstanding, diluted (in shares)

36,697

38,408

Diluted earnings per Common Share (in dollars per share)

$ 0.28

$ 0.32

[1]

In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 142,402 and 198,764 stock options at March 31, 2016 and 2015, respectively, were deemed to be outstanding in accordance with the accounting guidance on earnings per share. All of the 215,129 and 226,319 restricted stock units at March 31, 2016 and 2015, respectively, were included in the calculation of diluted EPS for the three months ended March 31, 2016 and 2015.

Earnings per Share/Capital Stock: (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 27, 2014
Additional disclosure
Options outstanding (in shares)	142,402	198,764
Stock options not included in the calculation of diluted EPS (in shares)	0
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)	0	0
Common Shares issued under DRP and the 2000 and 2008 Employee Plans	52,153	47,422
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans	$ 126	$ 292
Dividends paid	$ 8,181	$ 8,155
Quarterly dividends paid, per share of common stock (in dollars per share)	$ 0.224	$ 0.213
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	215,129	226,319
AWR
Additional disclosure
Authorized shares to be repurchased			1,250,000.00
AWR
Additional disclosure
Common Shares repurchased in the open market under DRP and 401(k) Plan		356,769

Derivative Instruments (Details) - GOLDEN STATE WATER COMPANY MWh in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016 USD ($) MWh	Mar. 31, 2015 USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume \| MWh	457
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Number of broker quotes received to determine fair value of derivative instrument	1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at end of the period	$ (7,053)	$ (3,339)
Unrealized loss on purchased power contracts	(192)	(2,837)
Fair value at end of the period	$ (7,245)	$ (6,176)
Minimum \| Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract	3 years
Maximum \| Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract	5 years

Fair Value of Financial Instruments: (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
GSWC \| Carrying Amount
Financial liabilities:
Long-term debt-GSWC	$ 325,776	$ 325,853
GSWC \| Fair Value
Financial liabilities:
Long-term debt-GSWC	418,104	$ 403,844
Mutual Funds \| Level 1
Fair value of financial instruments
Investments	$ 10,000

Income Taxes: (Details)	3 Months Ended
Income Taxes: (Details)	Mar. 31, 2016	Mar. 31, 2015
GSWC
Effective income tax rate
ETRs (as a percent)	37.70%	41.10%

Employee Benefit Plans: (Details) - USD ($) $ in Thousands	3 Months Ended
Employee Benefit Plans: (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Mar. 31, 2015
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 1,232	$ 1,686
Interest cost	1,930	1,939
Expected return on plan assets	(2,460)	(2,446)
Amortization of transition	0	0
Amortization of prior service cost (benefit)	12	30
Amortization of actuarial (gain) loss	127	469
Net periodic pension cost under accounting standards	841	1,678
Regulatory adjustment — deferred	359	11
Total expense recognized, before allocation to overhead pool	1,200	1,689
Expected contributions in current fiscal year	5,500
Pension Benefits \| GSWC
Components of Net Periodic Benefits Cost:
Regulatory adjustment — deferred	1,800
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	68	95
Interest cost	97	114
Expected return on plan assets	(122)	(123)
Amortization of transition	0	0
Amortization of prior service cost (benefit)	(9)	(50)
Amortization of actuarial (gain) loss	(150)	(53)
Net periodic pension cost under accounting standards	(116)	(17)
Regulatory adjustment — deferred	0	0
Total expense recognized, before allocation to overhead pool	(116)	(17)
SERP
Components of Net Periodic Benefits Cost:
Service cost	200	204
Interest cost	186	163
Expected return on plan assets	0	0
Amortization of transition	0	0
Amortization of prior service cost (benefit)	6	29
Amortization of actuarial (gain) loss	73	108
Net periodic pension cost under accounting standards	465	504
Regulatory adjustment — deferred	0	0
Total expense recognized, before allocation to overhead pool	$ 465	$ 504

Contingencies: (Details) - GSWC customer in Thousands, $ in Millions	3 Months Ended
	Mar. 31, 2016 USD ($) customer
Environmental Clean-Up and Remediation
Contingencies
Amount spent in clean-up and remediation activities	$ 5.0
Amount paid by the State of California Underground Storage Tank Fund for clean-up and remediation of plant facilities	1.5
Accrued liability for the estimated additional cost to complete the clean-up at the site	$ 1.4
City of Claremont \| Condemnation of Properties
Contingencies
Number of customers served through water systems \| customer	11
Ojai FLOW \| Condemnation of Properties
Contingencies
Number of customers served through water systems \| customer	3
Independent Transmission and Distribution System \| City of Claremont \| Condemnation of Properties
Contingencies
Public Utilities, Property, Plant and Equipment, Net	$ 49.1

Business Segments: (Details) $ in Thousands	3 Months Ended
Business Segments: (Details) $ in Thousands	Mar. 31, 2016 USD ($) segment	Mar. 31, 2015 USD ($)	Dec. 31, 2015 USD ($)
Details of reportable segment
Total operating revenues	$ 93,527	$ 100,933
Operating income (loss)	21,233	24,890
Interest expense, net	5,451	5,116
Utility plant	1,079,318	1,007,563	$ 1,060,794
Depreciation and amortization expense	9,791	10,548
Income tax expense (benefit)	5,813	7,898
Capital additions	$ 29,454	17,390
GSWC
Details of reportable segment
Number of reportable segments \| segment	2
Total operating revenues	$ 76,885	82,473
Operating income (loss)	19,643	22,473
Utility plant	1,074,398		$ 1,056,116
Depreciation and amortization expense	9,530	10,241
Income tax expense (benefit)	5,440	7,247
Depreciation on transportation equipment	$ 175	223
AWR
Details of reportable segment
Number of reportable segments \| segment	3
Total operating revenues	$ 0	0
Operating income (loss)	(2)	(3)
Interest expense, net	44	(6)
Utility plant	0	0
Depreciation and amortization expense	0	0
Income tax expense (benefit)	(200)	(220)
Capital additions	0	0
Reportable Legal Entities [Member] \| GSWC \| Water
Details of reportable segment
Total operating revenues	66,312	71,504
Operating income (loss)	17,408	19,741
Interest expense, net	5,075	4,801
Utility plant	1,022,525	958,270
Depreciation and amortization expense	9,023	9,941
Income tax expense (benefit)	4,586	6,144
Capital additions	28,141	16,244
Reportable Legal Entities [Member] \| GSWC \| Electric
Details of reportable segment
Total operating revenues	10,573	10,969
Operating income (loss)	2,235	2,732
Interest expense, net	325	313
Utility plant	51,873	44,871
Depreciation and amortization expense	507	300
Income tax expense (benefit)	854	1,103
Capital additions	820	1,074
Reportable Legal Entities [Member] \| ASUS \| Contracts
Details of reportable segment
Total operating revenues	16,642	18,460
Operating income (loss)	1,592	2,420
Interest expense, net	7	8
Utility plant	4,920	4,422
Depreciation and amortization expense	261	307
Income tax expense (benefit)	573	871
Capital additions	$ 493	$ 72

Business Segments: (Details 2) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015
Details of reportable segment
Unamortized Debt Issuance Expense	$ 4,500	$ 4,600	$ 4,900
Total utility plant	1,079,318	1,060,794	1,007,563
Other assets	289,573		354,939
Total Assets	1,368,891	1,343,959	$ 1,362,502
GOLDEN STATE WATER COMPANY
Details of reportable segment
Total utility plant	1,074,398	1,056,116
Total Assets	$ 1,296,037	$ 1,271,879