Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2016	Oct. 31, 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	Sep. 30, 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		36,569,746
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,672,831	$ 1,578,865
Non-utility property, at cost	13,207	11,627
Utility plant, at cost	1,686,038	1,590,492
Less - Accumulated depreciation	(557,450)	(529,698)
Net property, plant and equipment	1,128,588	1,060,794
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	20,656	18,710
Total other property and investments	21,772	19,826
Current Assets
Cash and cash equivalents	2,789	4,364
Accounts receivable - customers, less allowance for doubtful accounts	22,910	18,940
Unbilled receivable	20,629	19,490
Receivable from the U.S. government	9,484	5,861
Other accounts receivable, less allowance for doubtful accounts	2,347	2,302
Income taxes receivable	30	10,793
Materials and supplies, at average cost	4,733	5,415
Regulatory assets — current	32,062	30,134
Prepayments and other current assets	4,466	3,229
Costs and estimated earnings in excess of billings on contracts	37,406	32,169
Total current assets	136,856	132,697
Regulatory and Other Assets
Regulatory assets	122,030	102,562
Costs and estimated earnings in excess of billings on contracts	24,367	21,330
Other	6,773	6,750
Total regulatory and other assets	153,170	130,642
Total Assets	1,440,386	1,343,959
Capitalization
Common shares, no par value	246,064	245,022
Earnings reinvested in the business	244,735	220,923
Total common shareholders’ equity	490,799	465,945
Long-term debt	320,897	320,900
Total capitalization	811,696	786,845
Current Liabilities
Notes payable to bank	77,000	28,000
Long-term debt — current	330	312
Accounts payable	48,229	50,585
Income taxes payable	5,958	68
Accrued other taxes	9,527	8,142
Accrued employee expenses	10,666	11,748
Accrued interest	6,595	3,626
Unrealized loss on purchased power contracts	5,581	7,053
Billings in excess of costs and estimated earnings on contracts	5,541	3,764
Other	10,421	10,209
Total current liabilities	179,848	123,507
Other Credits
Advances for construction	69,809	68,041
Contributions in aid of construction - net	117,081	117,810
Deferred income taxes	205,663	192,852
Unamortized investment tax credits	1,550	1,612
Accrued pension and other postretirement benefits	44,614	42,666
Other	10,125	10,626
Total other credits	448,842	433,607
Commitments and Contingencies
Total Capitalization and Liabilities	1,440,386	1,343,959
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Utility plant, at cost	1,672,831	1,578,865
Less - Accumulated depreciation	(549,903)	(522,749)
Net property, plant and equipment	1,122,928	1,056,116
Other Property and Investments
Total other property and investments	18,536	16,581
Current Assets
Cash and cash equivalents	2,347	2,501
Accounts receivable - customers, less allowance for doubtful accounts	22,910	18,940
Unbilled receivable	20,122	18,181
Inter-company receivable	987	54
Other accounts receivable, less allowance for doubtful accounts	1,313	1,455
Income taxes receivable from Parent	0	11,000
Materials and supplies, at average cost	4,136	4,860
Regulatory assets — current	32,062	30,134
Prepayments and other current assets	4,026	2,793
Total current assets	87,903	89,918
Regulatory and Other Assets
Regulatory assets	122,030	102,562
Other	6,758	6,702
Total regulatory and other assets	128,788	109,264
Total Assets	1,358,155	1,271,879
Capitalization
Common shares, no par value	239,543	238,795
Earnings reinvested in the business	208,730	184,935
Total common shareholders’ equity	448,273	423,730
Long-term debt	320,897	320,900
Total capitalization	769,170	744,630
Current Liabilities
Inter-company payable	54,000	12,000
Long-term debt — current	330	312
Accounts payable	40,719	39,610
Income taxes payable	1,863
Accrued other taxes	9,309	7,830
Accrued employee expenses	9,519	10,630
Accrued interest	6,319	3,599
Unrealized loss on purchased power contracts	5,581	7,053
Other	10,312	9,921
Total current liabilities	137,952	90,955
Other Credits
Advances for construction	69,809	68,041
Contributions in aid of construction - net	117,081	117,810
Deferred income taxes	207,960	195,658
Unamortized investment tax credits	1,550	1,612
Accrued pension and other postretirement benefits	44,614	42,666
Other	10,019	10,507
Total other credits	451,033	436,294
Commitments and Contingencies
Total Capitalization and Liabilities	$ 1,358,155	$ 1,271,879

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accounts receivable - customers, allowance for doubtful accounts	$ 735	$ 790
Other accounts receivable, allowance for doubtful accounts	59	154
GOLDEN STATE WATER COMPANY
Accounts receivable - customers, allowance for doubtful accounts	735	790
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 129

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Operating Revenues
Water	$ 90,617	$ 97,273	$ 237,987	$ 256,358
Electric	8,146	7,946	26,420	26,804
Contracted services	25,043	27,756	64,880	65,364
Total operating revenues	123,806	132,975	329,287	348,526
Operating Expenses
Water purchased	19,631	18,127	49,265	46,833
Power purchased for pumping	2,988	2,982	6,752	7,122
Groundwater production assessment	4,482	3,146	11,150	10,657
Power purchased for resale	2,394	2,299	7,481	7,364
Supply cost balancing accounts	(4,213)	4,824	(10,145)	8,453
Other operation	7,448	7,056	21,331	20,578
Administrative and general	19,768	19,272	61,829	59,270
Depreciation and amortization	9,486	10,512	28,878	31,596
Maintenance	4,203	4,393	11,908	12,075
Property and other taxes	4,317	4,326	12,863	12,662
ASUS construction	13,685	14,853	35,351	35,311
Total operating expenses	84,189	91,790	236,663	251,921
Operating Income	39,617	41,185	92,624	96,605
Other Income and Expenses
Interest expense	(5,730)	(5,484)	(16,956)	(16,239)
Interest income	206	118	568	332
Other, net	254	(346)	872	4
Total other income and expenses	(5,270)	(5,712)	(15,516)	(15,903)
Income from operations before income tax expense	34,347	35,473	77,108	80,702
Income tax expense	12,708	14,394	28,577	31,826
Net Income	$ 21,639	$ 21,079	$ 48,531	$ 48,876
Weighted Average Number of Common Shares Outstanding (in shares)	36,561	37,063	36,546	37,653
Basic Earnings Per Common Share (in dollars per share)	$ 0.59	$ 0.57	$ 1.32	$ 1.29
Weighted Average Number of Diluted Shares (in shares)	36,762	37,266	36,743	37,853
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.59	$ 0.56	$ 1.32	$ 1.29
Dividends Paid Per Common Share (in dollars per share)	$ 0.224	$ 0.224	$ 0.672	$ 0.650
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 90,617	$ 97,273	$ 237,987	$ 256,358
Electric	8,146	7,946	26,420	26,804
Total operating revenues	98,763	105,219	264,407	283,162
Operating Expenses
Water purchased	19,631	18,127	49,265	46,833
Power purchased for pumping	2,988	2,982	6,752	7,122
Groundwater production assessment	4,482	3,146	11,150	10,657
Power purchased for resale	2,394	2,299	7,481	7,364
Supply cost balancing accounts	(4,213)	4,824	(10,145)	8,453
Other operation	6,604	6,109	18,843	18,107
Administrative and general	15,833	15,690	49,348	48,250
Depreciation and amortization	9,240	10,241	28,117	30,717
Maintenance	3,644	3,878	10,426	10,362
Property and other taxes	4,018	3,842	11,828	11,508
Total operating expenses	64,621	71,138	183,065	199,373
Operating Income	34,142	34,081	81,342	83,789
Other Income and Expenses
Interest expense	(5,673)	(5,499)	(16,829)	(16,233)
Interest income	200	115	560	316
Other, net	255	(345)	667	(139)
Total other income and expenses	(5,218)	(5,729)	(15,602)	(16,056)
Income from operations before income tax expense	28,924	28,352	65,740	67,733
Income tax expense	11,041	12,109	25,203	28,156
Net Income	$ 17,883	$ 16,243	$ 40,537	$ 39,577

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash Flows From Operating Activities:
Net income	$ 48,531	$ 48,876
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	29,080	32,110
Provision for doubtful accounts	420	620
Deferred income taxes and investment tax credits	11,295	1,187
Stock-based compensation expense	1,965	2,117
Other — net	(360)	1,047
Changes in assets and liabilities:
Accounts receivable — customers	(4,471)	(3,870)
Unbilled receivable	(1,139)	(487)
Other accounts receivable	36	(3,294)
Receivables from the U.S. government	(3,623)	1,775
Materials and supplies	682	(2,286)
Prepayments and other assets	(1,149)	1,116
Costs and estimated earnings in excess of billings on contracts	(8,274)	7,075
Regulatory assets	(13,823)	(25,907)
Accounts payable	(1,545)	3,936
Income taxes receivable/payable	16,653	23,039
Billings in excess of costs and estimated earnings on contracts	1,777	(4,232)
Accrued pension and other post-retirement benefits	(1,529)	(1,128)
Other liabilities	2,983	4,404
Net cash provided	77,509	86,098
Cash Flows From Investing Activities:
Capital expenditures	(99,907)	(59,848)
Other investing activities	(1,448)	(1,456)
Net cash used	(101,355)	(61,304)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	210	746
Repurchase of Common Shares	0	(63,234)
Receipt of advances for and contributions in aid of construction	2,902	2,928
Refunds on advances for construction	(3,449)	(3,161)
Retirement or repayments of long-term debt	(305)	(228)
Proceeds from notes payable to banks	49,000	15,000
Dividends paid	(24,558)	(24,497)
Other financing activities	(1,529)	(1,082)
Net cash (used) provided	22,271	(73,528)
Net change in cash and cash equivalents	(1,575)	(48,734)
Cash and cash equivalents, beginning of period	4,364	75,988
Cash and cash equivalents, end of period	2,789	27,254
Non-cash transactions:
Accrued payables for investment in utility plant	19,843	13,866
Property installed by developers and conveyed	4,853	1,705
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	40,537	39,577
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	28,319	31,231
Provision for doubtful accounts	431	620
Deferred income taxes and investment tax credits	10,782	901
Stock-based compensation expense	1,672	1,823
Other — net	(367)	1,036
Changes in assets and liabilities:
Accounts receivable — customers	(4,471)	(3,870)
Unbilled receivable	(1,941)	3
Other accounts receivable	212	1,922
Materials and supplies	724	(2,473)
Prepayments and other assets	(1,143)	(272)
Regulatory assets	(13,823)	(25,907)
Accounts payable	1,920	4,584
Inter-company receivable/payable	(933)	328
Income taxes receivable/payable from/to Parent	12,863	29,136
Accrued pension and other post-retirement benefits	(1,529)	(1,128)
Other liabilities	2,991	3,862
Net cash provided	76,244	81,373
Cash Flows From Investing Activities:
Capital expenditures	(98,161)	(59,330)
Note receivable from AWR parent	0	(15,000)
Other investing activities	(1,484)	(1,506)
Net cash used	(99,645)	(75,836)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	2,902	2,928
Refunds on advances for construction	(3,449)	(3,161)
Retirement or repayments of long-term debt	(305)	(228)
Net change in inter-company borrowings	42,000	15,000
Dividends paid	(16,600)	(44,000)
Other financing activities	(1,301)	(795)
Net cash (used) provided	23,247	(30,256)
Net change in cash and cash equivalents	(154)	(24,719)
Cash and cash equivalents, beginning of period	2,501	44,005
Cash and cash equivalents, end of period	2,347	19,286
Non-cash transactions:
Accrued payables for investment in utility plant	19,843	13,866
Property installed by developers and conveyed	$ 4,853	$ 1,705

Summary of Significant Accounting Policies:	9 Months Ended
Summary of Significant Accounting Policies:	Sep. 30, 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”), Old North Utility Services, Inc. (“ONUS”) and Emerald Coast Utility Services, Inc. (“ECUS”)). 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 261,000 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 GSWC 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 and nine months ended September 30, 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 the Military Utility Privatization 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. On July 12, 2016, ASUS was awarded a 50-year contract by the U.S. government to operate, maintain, and provide construction management services for the water and wastewater systems at Eglin Air Force Base located in Florida. The contract is subject to annual economic price adjustments. ASUS will assume operations at Eglin Air Force Base under its ECUS subsidiary, following the completion of an 8 to 10 month transition period currently underway. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of the Military Utility Privatization 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. Intercompany 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 those estimates. In the opinion of management, all adjustments consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 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. GSWC allocated corporate office administrative and general costs to ASUS of approximately $984,000 and $659,000 during the three months ended September 30, 2016 and 2015, respectively, and approximately $3.0 million and $2.0 million during the nine months ended September 30, 2016 and 2015, respectively. As of September 30, 2016, AWR had a $100 million syndicated credit facility. In October 2016, AWR elected to increase the aggregate commitment by an additional $50 million as permitted under the terms of the facility agreement. AWR can borrow up to $150 million under the revised facility and provide funds to its subsidiaries, GSWC and ASUS, in support of their operations. As of September 30, 2016, there was $77.0 million outstanding under this facility. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest expense under the revolving 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 September 30, 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 ratemaking area as applicable. These franchise fees, which are required to be paid regardless of GSWC’s ability to collect them from its customers, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $1.1 million for each of the three months ended September 30, 2016 and 2015, and $3 million for each of the nine months ended September 30, 2016 and 2015. When GSWC acts as an agent, and a tax is not required to be remitted if it is not collected from customers, the tax is 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 $265,000 during the three months ended September 30, 2016 and 2015, respectively, and $209,000 and $351,000 for the nine months ended September 30, 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 the 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 on the balance sheet as a direct reduction 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 September 30, 2016 and December 31, 2015, Registrant had debt issuance costs, excluding credit facility costs, of $4.4 million and $4.6 million, respectively, reflected in "Long-term debt." 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. Other recent accounting pronouncements issued by the FASB that do not require adoption until a future date are not expected to have a material impact on Registrant's consolidated financial statements upon adoption.

Regulatory Matters:

9 Months Ended

Sep. 30, 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 September 30, 2016, Registrant had approximately $56.2 million of regulatory assets, net of regulatory liabilities, not accruing carrying costs. Of this amount, $23.3 million relates to the underfunded position in Registrant's pension and other post-retirement obligations, $5.6 million relates to a memorandum account authorized by the CPUC to track unrealized gains and losses on BVES's purchase power contracts over the term of the contracts, and $17.6 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 requiring it to write down the asset's value. Regulatory assets are offset against regulatory liabilities within each ratemaking area. Amounts expected to be collected or refunded in the next 12 months have been classified as current assets and current liabilities by ratemaking area. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:



(dollars in thousands)	September 30, 2016			December 31, 2015
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	65,444		$	45,171
Costs deferred for future recovery on Aerojet case	12,037			12,699
Pensions and other post-retirement obligations (Note 7)	24,835			21,996
Derivative unrealized loss (Note 4)	5,581			7,053
Flow-through taxes, net (Note 6)	17,634			16,176
Low income rate assistance balancing accounts	8,378			8,699
Other regulatory assets	26,309			25,668
Various refunds to customers	(6,126		)	(4,766		)
Total	$	154,092		$	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 ratemaking 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 nine months ended September 30, 2016 and 2015, surcharges (net of surcredits) of approximately $12.9 million and $1.7 million, respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. During the nine months ended September 30, 2016, GSWC recorded additional net under-collections in the WRAM/MCBA accounts of $33.2 million partially due to using 2015 adopted revenues since the CPUC has not approved GSWC's pending water rate case, which will set new rates for the years 2016 - 2018 as discussed below. As of September 30, 2016, GSWC had a net aggregated regulatory asset of $65.4 million which is comprised of a $69.8 million under-collection in the WRAM accounts and $4.4 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. The recovery periods for the majority of GSWC's WRAM/MCBA balances are primarily within 24 months; however, as of December 31, 2015 there were some ratemaking areas that had recovery periods related to the 2015 WRAM balances that were 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 is recognized as revenue in the periods in which it is determined that the amounts will be collected within 24 months. During the three and nine months ended September 30, 2016, GSWC recognized $110,000 and $800,000, respectively, of this amount as revenue as it was determined that these amounts would be recovered within 24 months. In 2016, GSWC implemented CPUC-approved surcharges for recovery of the 2015 WRAM balances, including the $1.4 million discussed above.

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 proposed decision is expected in the fourth quarter of 2016. Once a final 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 to be used to calculate rates for 2016-2018, which reflect state-mandated conservation targets that were previously in place. 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, will be retroactive to January 1, 2016 and could result in a material change to GSWC's net income recorded during the first nine months of 2016 that may need to be adjusted in the quarter that a proposed decision is issued.

Year-to-date 2016 billed revenues have 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: (i) supply costs caused by lower consumption, (ii) depreciation expense resulting from an updated depreciation study, and (iii) other operating expenses. As a result of the anticipated reduction in the 2016 adopted revenues, GSWC has adjusted its water revenues downward for the three and nine months ended September 30, 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 on pretax operating income for the three and nine months ended September 30, 2016 as the overall reduction in water revenues is mostly offset by lower supply costs, 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 over a period of ten years from the date the settlement was approved by the CPUC. The audits cover GSWC's policies and procedures for the procurement of outside contracts for engineering or construction for capital projects related to other contractors after 1993. The first audit started in 2014 and covered an almost 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 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. The CPUC is expected to address the final audit report as part of the pending water GRC. At this time, GSWC does not believe that a loss associated with any disallowances and/or penalties from this first audit is likely.

Formal Complaint Filed at the CPUC:

In June 2016, a third party filed a formal complaint with the CPUC against GSWC in connection with a water main break that occurred in 2014. The water main break caused damage to a commercial building. Repairs to the building have been delayed for a variety of reasons, including a dispute and litigation between two of GSWC's insurance carriers regarding their respective coverage obligations, as well as questions as to the nature and extent of the building’s damage and the costs associated therewith. The complaint filed with the CPUC requests, among other things, that the CPUC investigate the main break, the damage to the commercial building, and the delay of its repairs, and the complaint asks the CPUC to order GSWC to immediately complete repairs. GSWC believes it has reasonable defenses to the complaint filed with the CPUC. In July 2016, GSWC filed an answer to the formal complaint with the CPUC as well as a motion to dismiss the complaint. Previously, the owners of the commercial building filed suit in Ventura County Superior Court against GSWC for damages to the building. The trial of this lawsuit is set for December 2016. At this time, GSWC believes it has sufficient insurance coverage to cover any judgment entered in the civil suit pending in Superior Court. However, GSWC cannot predict the outcome of the Superior Court litigation, the dispute and litigation between its insurers, or the CPUC proceeding.

Earnings per Share/Capital Stock:

9 Months Ended

Sep. 30, 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 September 30,				For The Nine Months Ended September 30,
(in thousands, except per share amounts)	2016		2015		2016		2015
Net income	$	21,639	$	21,079	$	48,531	$	48,876
Less: (a) Distributed earnings to common shareholders	8,189		8,326		24,558		24,497
Distributed earnings to participating securities	48		47		141		134
Undistributed earnings	13,402		12,706		23,832		24,245

(b) Undistributed earnings allocated to common shareholders	13,323		12,633		23,696		24,114
Undistributed earnings allocated to participating securities	79		73		136		131

Total income available to common shareholders, basic (a)+(b)	$	21,512	$	20,959	$	48,254	$	48,611

Weighted average Common Shares outstanding, basic	36,561		37,063		36,546		37,653

Basic earnings per Common Share	$	0.59	$	0.57	$	1.32	$	1.29

Diluted EPS is based upon net income and 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. At September 30, 2016 and 2015, there were 138,060 and 174,306 options outstanding, respectively, under these Plans. At September 30, 2016 and 2015, there were also 216,733 and 211,406 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 September 30,				For The Nine Months Ended September 30,
(in thousands, except per share amounts)	2016		2015		2016		2015
Common shareholders earnings, basic	$	21,512	$	20,959	$	48,254	$	48,611
Undistributed earnings for dilutive stock-based awards	79		73		136		131
Total common shareholders earnings, diluted	$	21,591	$	21,032	$	48,390	$	48,742

Weighted average common shares outstanding, basic	36,561		37,063		36,546		37,653
Stock-based compensation (1)	201		203		197		200
Weighted average common shares outstanding, diluted	36,762		37,266		36,743		37,853

Diluted earnings per Common Share	$	0.59	$	0.56	$	1.32	$	1.29

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 138,060 and 174,306 stock options at September 30, 2016 and 2015, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 216,733 and 211,406 restricted stock units at September 30, 2016 and 2015, respectively, were included in the calculation of diluted EPS for the nine months ended September 30, 2016 and 2015.

No stock options outstanding at September 30, 2016 had an exercise price greater than the average market price of AWR’s Common Shares for the nine months ended September 30, 2016. There were no stock options outstanding at September 30, 2016 or 2015 that were anti-dilutive.

During the nine months ended September 30, 2016 and 2015, AWR issued 67,832 and 96,157 Common Shares, for approximately $210,000 and $746,000, 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.

In 2014 and 2015, AWR's Board of Directors approved stock repurchase programs, authorizing AWR to repurchase up to 2.45 million shares of its Common Shares from time to time through June 30, 2017. Both programs were completed during 2015. Under these programs, Registrant repurchased 1.7 million shares during the nine months ended September 30, 2015. The repurchase of Common Shares is restricted by California law under the same standards which apply to dividend distributions.

During the three months ended September 30, 2016 and 2015, AWR paid quarterly dividends of approximately $8.2 million, or $0.224 per share, and $8.3 million, or $0.224 per share, respectively. During the nine months ended September 30, 2016 and 2015, AWR paid quarterly dividends to shareholders of approximately $24.6 million, or $0.672 per share, and $24.5 million, or $0.65 per share, respectively.

Derivative Instruments

9 Months Ended

Sep. 30, 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, BVES entered into several CPUC-approved long-term purchased power contracts with energy providers. 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 the 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 derivatives throughout the terms of the contracts. As a result, these unrealized gains and losses do not impact GSWC’s earnings. As of September 30, 2016, there was a $5.6 million unrealized loss in the memorandum account for the purchased power contracts as a result of the drop in energy prices. The notional volume of derivatives remaining under these long-term contracts as of September 30, 2016 was approximately 396,000 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 contracts, Registrant applies the Black-76 model, utilizing various inputs that include quoted market prices for energy over the duration of the contracts. The market prices used to determine the fair value for these derivative instruments may be 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 instruments. When such inputs have a significant impact on the measurement of fair value, the instruments are categorized as Level 3. Accordingly, the valuation of the derivatives 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 and nine months ended September 30, 2016 and 2015:



	For The Three Months Ended September 30,						For The Nine Months Ended September 30,
(dollars in thousands)	2016			2015			2016			2015
Fair value at beginning of the period	$	(4,933	)	$	(5,662	)	$	(7,053	)	$	(3,339	)
Unrealized gain (loss) on purchased power contracts	(648		)	(1,584		)	1,472			(3,907		)
Fair value at end of the period	$	(5,581	)	$	(7,246	)	$	(5,581	)	$	(7,246	)

- 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:

9 Months Ended

Sep. 30, 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 ("SERP") are measured at fair value and totaled $12.1 million as of September 30, 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 September 30, 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 September 30, 2016 valuation decreased as compared to December 31, 2015, increasing the fair value of long-term debt as of September 30, 2016. Changes in the assumptions will produce different results.



	September 30, 2016				December 31, 2015
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,590	$	443,802	$	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:	9 Months Ended
Income Taxes:	Sep. 30, 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. GSWC's ETR was 38.2% and 42.7% for the three months ended September 30, 2016 and 2015, respectively, and 38.3% and 41.6% for the nine months ended September 30, 2016 and 2015, respectively. The GSWC ETRs deviated from the statutory rate primarily due to state taxes and differences between book and taxable income that are treated as flow-through adjustments in accordance with regulatory requirements (primarily plant-, rate-case- and compensation-related items). The ETR at the AWR consolidated level may also fluctuate as a result of certain permanent differences as well as state taxes recorded at AWR (parent) and at ASUS and the Military Utility Privatization 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 Registrant’s current taxes payable over these years, it does not reduce its total income tax expense or ETR.

Employee Benefit Plans:

9 Months Ended

Sep. 30, 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 SERP for the three and nine months ended September 30, 2016 and 2015 are as follows:



	For The Three Months Ended September 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2016			2015			2016			2015			2016		2015
Components of Net Periodic Benefits Cost:
Service cost	$	1,274		$	1,569		$	68		$	65		$	200	$	204
Interest cost	1,978			1,922			97			99			186		163
Expected return on plan assets	(2,457		)	(2,449		)	(122		)	(123		)	—		—
Amortization of prior service cost (benefit)	12			30			(9		)	(50		)	6		29
Amortization of actuarial (gain) loss	228			448			(150		)	(131		)	73		108
Net periodic pension cost under accounting standards	1,035			1,520			(116		)	(140		)	465		504
Regulatory adjustment — deferred	221			130			—			—			—		—
Total expense recognized, before allocation to overhead pool	$	1,256		$	1,650		$	(116	)	$	(140	)	$	465	$	504



	For The Nine Months Ended September 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2016			2015			2016			2015			2016		2015
Components of Net Periodic Benefits Cost:
Service cost	$	3,822		$	4,707		$	204		$	255		$	600	$	612
Interest cost	5,934			5,766			291			327			558		489
Expected return on plan assets	(7,377		)	(7,347		)	(366		)	(369		)	—		—
Amortization of prior service cost (benefit)	36			90			(27		)	(150		)	18		87
Amortization of actuarial (gain) loss	684			1,344			(450		)	(237		)	219		324
Net periodic pension cost under accounting standards	3,099			4,560			(348		)	(174		)	1,395		1,512
Regulatory adjustment — deferred	644			392			—			—			—		—
Total expense recognized, before allocation to overhead pool	$	3,743		$	4,952		$	(348	)	$	(174	)	$	1,395	$	1,512

During the three and nine months ended September 30, 2016, Registrant contributed $5.3 million to its pension plan.

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 September 30, 2016, GSWC had a total $1.5 million net under-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 2).

Contingencies:	9 Months Ended
Contingencies:	Sep. 30, 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 it is ultimately taken. Claremont System: In December 2014, the City of Claremont, California filed a complaint in eminent domain against GSWC. GSWC is in the process of vigorously defending against the eminent domain action. Closing arguments for the phase of the trial determining Claremont's right to seize the system by eminent domain concluded in August 2016, with a decision expected within 90 days after the closing arguments. At this time, management cannot predict the outcome of this eminent domain proceeding. The Claremont water system has a net book value of approximately $49.3 million. GSWC serves approximately 11,000 customers in Claremont. Ojai System: In March 2013, 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, California system through eminent domain. In January 2014, a group of citizens referred to as "Friends of Locally Owned Water" ("FLOW") were granted class status to allow them to later file a complaint against GSWC for damages related to any potential delay in the eminent domain proceedings caused by GSWC’s challenge of CMWD’s use of Mello-Roos funds for such a taking of property. On May 12, 2016, CMWD filed a complaint in eminent domain against GSWC. The complaint also included additional causes of action related to claims of potential damages resulting from any delay caused by GSWC seeking relief in the prior action regarding the use of Mello-Roos funds for such a taking of property. On June 28, 2016, FLOW filed for intervention as a plaintiff to also seek potential damages resulting from the additional causes of actions listed above as facilitated in their earlier filing to be granted class status. On October 25, 2016, the Court struck FLOW’s complaint in intervention and their claims for damages. At this time, management cannot predict whether FLOW will appeal the Court’s ruling, and cannot predict the outcome of this eminent domain proceeding. The Ojai water system has a net book value of approximately $22.4 million. GSWC serves approximately 3,000 customers in Ojai. Environmental Clean-Up and Remediation: GSWC has been involved in environmental remediation and clean-up at a plant site 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. As of September 30, 2016, the total amount spent to clean-up and remediate GSWC’s plant facility was approximately $5.1 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 September 30, 2016, GSWC has a regulatory asset and an accrued liability for the estimated additional cost of $1.4 million to complete the clean-up at the site. The estimate includes costs for two years of continued activities of cleanup and monitoring, 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 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:

9 Months Ended

Sep. 30, 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 the Military Utility Privatization Subsidiaries are conducted in California, Florida, Georgia, Maryland, New Mexico, North Carolina, South Carolina, Texas, and Virginia. Each of ASUS’s wholly owned subsidiaries is, or is expected to be, 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 or will be filed, as appropriate, with the commissions in the states in which ASUS’s Military Utility Privatization Subsidiaries are incorporated.

The tables below set forth information relating to GSWC’s operating segments, ASUS and the Military Utility Privatization 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- and third-party contractor-funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC.



	As Of And For The Three Months Ended September 30, 2016
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	90,617	$	8,146	$	25,043	$	—		$	123,806
Operating income (loss)	32,642		1,500		5,487		(12		)	39,617
Interest expense, net	5,145		328		12		39			5,524
Utility plant	1,068,048		54,880		5,660		—			1,128,588
Depreciation and amortization expense (1)	8,734		506		246		—			9,486
Income tax expense (benefit)	10,575		466		1,951		(284		)	12,708
Capital additions	32,655		1,290		628		—			34,573



	As Of And For The Three Months Ended September 30, 2015
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	97,273	$	7,946	$	27,756	$	—		$	132,975
Operating income (loss)	33,178		903		7,108		(4		)	41,185
Interest expense, net	5,117		267		7		(25		)	5,366
Utility plant	977,549		50,294		4,276		—			1,032,119
Depreciation and amortization expense (1)	9,773		468		271		—			10,512
Income tax expense (benefit)	11,819		290		2,590		(305		)	14,394
Capital additions	22,608		2,881		152		—			25,641



	As Of And For The Nine Months Ended September 30, 2016
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	237,987	$	26,420	$	64,880	$	—		$	329,287
Operating income (loss)	76,502		4,840		11,298		(16		)	92,624
Interest expense, net	15,272		997		29		90			16,388
Utility plant	1,068,048		54,880		5,660		—			1,128,588
Depreciation and amortization expense (1)	26,597		1,520		761		—			28,878
Income tax expense (benefit)	23,528		1,675		4,029		(655		)	28,577
Capital additions	93,189		4,972		1,746		—			99,907



	As Of And For The Nine Months Ended September 30, 2015
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	256,358	$	26,804	$	65,364	$	—		$	348,526
Operating income (loss)	79,391		4,398		12,825		(9		)	96,605
Interest expense, net	15,026		891		23		(33		)	15,907
Utility plant	977,549		50,294		4,276		—			1,032,119
Depreciation and amortization expense (1)	29,482		1,235		879		—			31,596
Income tax expense (benefit)	26,550		1,606		4,349		(679		)	31,826
Capital additions	52,770		6,560		518		—			59,848

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $68,000 and $140,000 for the three months ended September 30, 2016 and 2015, respectively, and $202,000 and $514,000 for the nine months ended September 30, 2016 and 2015, respectively.

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



	September 30,
	2016		2015
Total utility plant	$	1,128,588	$	1,032,119
Other assets	311,798		325,312
Total consolidated assets (2)	$	1,440,386	$	1,357,431

(2) Total consolidated assets shown as of September 30, 2016 and 2015 excludes $4.4 million and $4.7 million, respectively, of debt issuance costs (except for AWR's revolving credit facility costs), which were previously reported as "Other assets" prior to the adoption of Accounting Standard Updated 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
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Summary of Significant Accounting Policies: (Policies)	9 Months Ended
Summary of Significant Accounting Policies: (Policies)	Sep. 30, 2016
Accounting Policies [Abstract]
Nature of Operations and Basis of Presentation	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”), Old North Utility Services, Inc. (“ONUS”) and Emerald Coast Utility Services, Inc. (“ECUS”)). 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 261,000 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 GSWC 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 and nine months ended September 30, 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 the Military Utility Privatization 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. On July 12, 2016, ASUS was awarded a 50-year contract by the U.S. government to operate, maintain, and provide construction management services for the water and wastewater systems at Eglin Air Force Base located in Florida. The contract is subject to annual economic price adjustments. ASUS will assume operations at Eglin Air Force Base under its ECUS subsidiary, following the completion of an 8 to 10 month transition period currently underway. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of the Military Utility Privatization 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. Intercompany 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 those estimates. In the opinion of management, all adjustments consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 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. GSWC allocated corporate office administrative and general costs to ASUS of approximately $984,000 and $659,000 during the three months ended September 30, 2016 and 2015, respectively, and approximately $3.0 million and $2.0 million during the nine months ended September 30, 2016 and 2015, respectively. As of September 30, 2016, AWR had a $100 million syndicated credit facility. In October 2016, AWR elected to increase the aggregate commitment by an additional $50 million as permitted under the terms of the facility agreement. AWR can borrow up to $150 million under the revised facility and provide funds to its subsidiaries, GSWC and ASUS, in support of their operations. As of September 30, 2016, there was $77.0 million outstanding under this facility. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest expense under the revolving 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 September 30, 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 ratemaking area as applicable. These franchise fees, which are required to be paid regardless of GSWC’s ability to collect them from its customers, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $1.1 million for each of the three months ended September 30, 2016 and 2015, and $3 million for each of the nine months ended September 30, 2016 and 2015. When GSWC acts as an agent, and a tax is not required to be remitted if it is not collected from customers, the tax is 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 $265,000 during the three months ended September 30, 2016 and 2015, respectively, and $209,000 and $351,000 for the nine months ended September 30, 2016 and 2015, respectivel
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 the 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 on the balance sheet as a direct reduction 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 September 30, 2016 and December 31, 2015, Registrant had debt issuance costs, excluding credit facility costs, of $4.4 million and $4.6 million, respectively, reflected in "Long-term debt." 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. Other recent accounting pronouncements issued by the FASB that do not require adoption until a future date are not expected to have a material impact on Registrant's consolidated financial statements upon adoption.

Regulatory Matters: (Tables)

9 Months Ended

Sep. 30, 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)	September 30, 2016			December 31, 2015
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	65,444		$	45,171
Costs deferred for future recovery on Aerojet case	12,037			12,699
Pensions and other post-retirement obligations (Note 7)	24,835			21,996
Derivative unrealized loss (Note 4)	5,581			7,053
Flow-through taxes, net (Note 6)	17,634			16,176
Low income rate assistance balancing accounts	8,378			8,699
Other regulatory assets	26,309			25,668
Various refunds to customers	(6,126		)	(4,766		)
Total	$	154,092		$	132,696

Earnings per Share/Capital Stock: (Tables)

9 Months Ended

Sep. 30, 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 September 30,				For The Nine Months Ended September 30,
(in thousands, except per share amounts)	2016		2015		2016		2015
Net income	$	21,639	$	21,079	$	48,531	$	48,876
Less: (a) Distributed earnings to common shareholders	8,189		8,326		24,558		24,497
Distributed earnings to participating securities	48		47		141		134
Undistributed earnings	13,402		12,706		23,832		24,245

(b) Undistributed earnings allocated to common shareholders	13,323		12,633		23,696		24,114
Undistributed earnings allocated to participating securities	79		73		136		131

Total income available to common shareholders, basic (a)+(b)	$	21,512	$	20,959	$	48,254	$	48,611

Weighted average Common Shares outstanding, basic	36,561		37,063		36,546		37,653

Basic earnings per Common Share	$	0.59	$	0.57	$	1.32	$	1.29

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 September 30,				For The Nine Months Ended September 30,
(in thousands, except per share amounts)	2016		2015		2016		2015
Common shareholders earnings, basic	$	21,512	$	20,959	$	48,254	$	48,611
Undistributed earnings for dilutive stock-based awards	79		73		136		131
Total common shareholders earnings, diluted	$	21,591	$	21,032	$	48,390	$	48,742

Weighted average common shares outstanding, basic	36,561		37,063		36,546		37,653
Stock-based compensation (1)	201		203		197		200
Weighted average common shares outstanding, diluted	36,762		37,266		36,743		37,853

Diluted earnings per Common Share	$	0.59	$	0.56	$	1.32	$	1.29

Derivative Instruments (Tables)

9 Months Ended

Sep. 30, 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 and nine months ended September 30, 2016 and 2015:



	For The Three Months Ended September 30,						For The Nine Months Ended September 30,
(dollars in thousands)	2016			2015			2016			2015
Fair value at beginning of the period	$	(4,933	)	$	(5,662	)	$	(7,053	)	$	(3,339	)
Unrealized gain (loss) on purchased power contracts	(648		)	(1,584		)	1,472			(3,907		)
Fair value at end of the period	$	(5,581	)	$	(7,246	)	$	(5,581	)	$	(7,246	)

Fair Value of Financial Instruments: (Tables)

9 Months Ended

Sep. 30, 2016

GSWC

Fair value of financial instruments

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



	September 30, 2016				December 31, 2015
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,590	$	443,802	$	325,853	$	403,844

Employee Benefit Plans: (Tables)

9 Months Ended

Sep. 30, 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 September 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2016			2015			2016			2015			2016		2015
Components of Net Periodic Benefits Cost:
Service cost	$	1,274		$	1,569		$	68		$	65		$	200	$	204
Interest cost	1,978			1,922			97			99			186		163
Expected return on plan assets	(2,457		)	(2,449		)	(122		)	(123		)	—		—
Amortization of prior service cost (benefit)	12			30			(9		)	(50		)	6		29
Amortization of actuarial (gain) loss	228			448			(150		)	(131		)	73		108
Net periodic pension cost under accounting standards	1,035			1,520			(116		)	(140		)	465		504
Regulatory adjustment — deferred	221			130			—			—			—		—
Total expense recognized, before allocation to overhead pool	$	1,256		$	1,650		$	(116	)	$	(140	)	$	465	$	504



	For The Nine Months Ended September 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2016			2015			2016			2015			2016		2015
Components of Net Periodic Benefits Cost:
Service cost	$	3,822		$	4,707		$	204		$	255		$	600	$	612
Interest cost	5,934			5,766			291			327			558		489
Expected return on plan assets	(7,377		)	(7,347		)	(366		)	(369		)	—		—
Amortization of prior service cost (benefit)	36			90			(27		)	(150		)	18		87
Amortization of actuarial (gain) loss	684			1,344			(450		)	(237		)	219		324
Net periodic pension cost under accounting standards	3,099			4,560			(348		)	(174		)	1,395		1,512
Regulatory adjustment — deferred	644			392			—			—			—		—
Total expense recognized, before allocation to overhead pool	$	3,743		$	4,952		$	(348	)	$	(174	)	$	1,395	$	1,512

Business Segments: (Tables)

9 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

Schedule of reporting segments information



	As Of And For The Three Months Ended September 30, 2016
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	90,617	$	8,146	$	25,043	$	—		$	123,806
Operating income (loss)	32,642		1,500		5,487		(12		)	39,617
Interest expense, net	5,145		328		12		39			5,524
Utility plant	1,068,048		54,880		5,660		—			1,128,588
Depreciation and amortization expense (1)	8,734		506		246		—			9,486
Income tax expense (benefit)	10,575		466		1,951		(284		)	12,708
Capital additions	32,655		1,290		628		—			34,573



	As Of And For The Three Months Ended September 30, 2015
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	97,273	$	7,946	$	27,756	$	—		$	132,975
Operating income (loss)	33,178		903		7,108		(4		)	41,185
Interest expense, net	5,117		267		7		(25		)	5,366
Utility plant	977,549		50,294		4,276		—			1,032,119
Depreciation and amortization expense (1)	9,773		468		271		—			10,512
Income tax expense (benefit)	11,819		290		2,590		(305		)	14,394
Capital additions	22,608		2,881		152		—			25,641



	As Of And For The Nine Months Ended September 30, 2016
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	237,987	$	26,420	$	64,880	$	—		$	329,287
Operating income (loss)	76,502		4,840		11,298		(16		)	92,624
Interest expense, net	15,272		997		29		90			16,388
Utility plant	1,068,048		54,880		5,660		—			1,128,588
Depreciation and amortization expense (1)	26,597		1,520		761		—			28,878
Income tax expense (benefit)	23,528		1,675		4,029		(655		)	28,577
Capital additions	93,189		4,972		1,746		—			99,907



	As Of And For The Nine Months Ended September 30, 2015
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	256,358	$	26,804	$	65,364	$	—		$	348,526
Operating income (loss)	79,391		4,398		12,825		(9		)	96,605
Interest expense, net	15,026		891		23		(33		)	15,907
Utility plant	977,549		50,294		4,276		—			1,032,119
Depreciation and amortization expense (1)	29,482		1,235		879		—			31,596
Income tax expense (benefit)	26,550		1,606		4,349		(679		)	31,826
Capital additions	52,770		6,560		518		—			59,848

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 ratemaking) to total consolidated assets (in thousands):



	September 30,
	2016		2015
Total utility plant	$	1,128,588	$	1,032,119
Other assets	311,798		325,312
Total consolidated assets (2)	$	1,440,386	$	1,357,431

Summary of Significant Accounting Policies: (Details)		3 Months Ended		9 Months Ended
Summary of Significant Accounting Policies: (Details)	Jul. 12, 2016	Sep. 30, 2016 USD ($)	Sep. 30, 2015 USD ($)	Sep. 30, 2016 USD ($) customer registrant	Sep. 30, 2015 USD ($)	Dec. 31, 2015 USD ($)	Oct. 27, 2015 USD ($)
Basis of Presentation:
Number of registrants filing combined report \| registrant				2
Related Party Transactions
Notes payable to bank		$ 77,000,000		$ 77,000,000		$ 28,000,000
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis		4,317,000	$ 4,326,000	12,863,000	$ 12,662,000
Debt issuance costs		4,400,000	4,700,000	4,400,000	4,700,000	$ 4,600,000
AWR \| Promissory Note \| Notes Receivable [Member]
Sales and Use Taxes:
Notes receivable		0		0
AWR \| Syndicated Revolving Credit Facility [Member]
Related Party Transactions
Maximum borrowing capacity on line of credit		100,000,000		100,000,000
GOLDEN STATE WATER COMPANY
Related Party Transactions
Payments to affiliate for corporate office administrative and general costs		984,000	659,000	3,000,000	2,000,000
Sales and Use Taxes:
Franchise fees billed to customers and recorded as operating revenue		1,100,000		3,000,000
Non-income tax assessments accounted on a gross basis		4,018,000	3,842,000	$ 11,828,000	11,508,000
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				261,000
GOLDEN STATE WATER COMPANY \| Electricity distribution
Nature of Operations:
Number of customers served \| customer				24,000
ASUS
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis		$ 62,000	$ 265,000	$ 209,000	$ 351,000
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			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			50 years
Sales \| GOLDEN STATE WATER COMPANY \| Purchase, production, distribution and sale of water
Nature of Operations:
Percentage of total revenue		90.00%	90.00%	90.00%	90.00%
Related Party Transaction [Domain]
Related Party Transactions
Line of Credit Facility Elective Maximum Additional Borrowing Capacity		$ 50,000,000		$ 50,000,000
Related Party Transaction [Domain] \| GOLDEN STATE WATER COMPANY
Related Party Transactions
Line of Credit Facility Elective Maximum Additional Borrowing Capacity		$ 150,000,000		$ 150,000,000
Minimum [Member] \| ASUS \| Contracts
Summary of significant accounting policies
Period of Transition to Operate and Maintain Water Systems at New Military Base	8 months
Maximum [Member] \| ASUS \| Contracts
Summary of significant accounting policies
Period of Transition to Operate and Maintain Water Systems at New Military Base	10 months

Regulatory Matters: (Details) - USD ($) $ in Thousands	9 Months Ended
Regulatory Matters: (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 56,200
Other Liabilities, Current	10,421		$ 10,209
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	23,300
Derivative unrealized loss
Regulatory matters:
Regulatory asset not accruing carrying costs	5,581
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	154,092		132,696
Other Liabilities, Current	10,312		9,921
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Amount Billed to Customers as Surcharges	12,900	$ 1,700
Regulatory assets	65,444		45,171
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	12,037		12,699
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	24,835		21,996
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Regulatory assets			7,053
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Regulatory assets	17,634		16,176
GOLDEN STATE WATER COMPANY \| Low income rate assistance balancing accounts
Regulatory matters:
Regulatory assets	8,378		8,699
GOLDEN STATE WATER COMPANY \| Other regulatory assets
Regulatory matters:
Regulatory assets	26,309		25,668
GOLDEN STATE WATER COMPANY \| Various refunds to customers
Regulatory matters:
Regulatory assets	$ (6,126)		$ (4,766)

Regulatory Matters: Alternative-Revenue Programs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Regulatory matters:
Regulated Operating Revenue, Water	$ 90,617	$ 97,273	$ 237,987	$ 256,358
WRAM, net of MCBA
Regulatory matters:
Increase (decrease) in other regulatory assets			33,200
GOLDEN STATE WATER COMPANY
Regulatory matters:
Under (over) collection	154,092		154,092		$ 132,696
Regulated Operating Revenue, Water	90,617	$ 97,273	$ 237,987	256,358
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA
Regulatory matters:
Commercial paper, term			90 days
Amount billed to customers as surcharges			$ 12,900	$ 1,700
Under (over) collection	65,444		65,444		$ 45,171
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA \| Maximum
Regulatory matters:
Alternative Revenue Program					24 months
GOLDEN STATE WATER COMPANY \| WRAM
Regulatory matters:
Under (over) collection	69,800		69,800
Regulated Operating Revenue, Water	110		800
Deferred Revenue					$ 1,400
GOLDEN STATE WATER COMPANY \| Modified Cost Balancing Account
Regulatory matters:
Under (over) collection	$ 4,400		$ 4,400

Regulatory Matters: CPUC Rehearing Matter and Procurement Audits (Details) - GOLDEN STATE WATER COMPANY - 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
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

9 Months Ended

Sep. 30, 2016

Sep. 30, 2015

Sep. 30, 2016

Sep. 30, 2015

Basic

Net income

$ 21,639

$ 21,079

$ 48,531

$ 48,876

Less: Distributed earnings to common shareholders

8,189

8,326

24,558

24,497

Less: Distributed earnings to participating securities

141

134

Undistributed earnings

13,402

12,706

23,832

24,245

Undistributed earnings allocated to common shareholders

13,323

12,633

23,696

24,114

Undistributed earnings allocated to participating securities

136

131

Total income available to common shareholders, basic

$ 21,512

$ 20,959

$ 48,254

$ 48,611

Weighted average Common Shares outstanding, basic (in shares)

36,561

37,063

36,546

37,653

Basic earnings per Common Share (in dollars per share)

$ 0.59

$ 0.57

$ 1.32

$ 1.29

Diluted

Total income available to common shareholders, basic

$ 21,512

$ 20,959

$ 48,254

$ 48,611

Undistributed earnings for dilutive stock-based awards

136

131

Total common shareholders earnings, diluted

$ 21,591

$ 21,032

$ 48,390

$ 48,742

Weighted average Common Shares outstanding, basic (in shares)

36,561

37,063

36,546

37,653

Stock-based compensation (in shares)

^[1]

201

203

197

200

Weighted average common shares outstanding, diluted (in shares)

36,762

37,266

36,743

37,853

Diluted earnings per Common Share (in dollars per share)

$ 0.59

$ 0.56

$ 1.32

$ 1.29

[1]

n applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 138,060 and 174,306 stock options at September 30, 2016 and 2015, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 216,733 and 211,406 restricted stock units at September 30, 2016 and 2015, respectively, were included in the calculation of diluted EPS for the nine months ended September 30, 2016 and 2015.

Earnings per Share/Capital Stock: (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	May 19, 2015
Additional disclosure
Options outstanding (in shares)	138,060	174,306	138,060	174,306
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			67,832	96,157
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 210	$ 746
Dividends paid	$ 8,200	$ 8,300	$ 24,558	$ 24,497
Quarterly dividends paid, per share of common stock (in dollars per share)	$ 0.224	$ 0.224	$ 0.672	$ 0.650
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	216,733	211,406	216,733	211,406
2014 and 2015 Stock Repurchase Programs \| AWR
Additional disclosure
Authorized shares to be repurchased					2,450,000.00
Common Shares repurchased in the open market under DRP and 401(k) Plan				1,700,000.0

Derivative Instruments (Details) - GOLDEN STATE WATER COMPANY $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Dec. 31, 2014 USD ($)	Sep. 30, 2016 USD ($) MWh quote	Sep. 30, 2015 USD ($)	Sep. 30, 2016 USD ($) quote	Sep. 30, 2015 USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume \| MWh		396,000
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Number of broker quotes received to determine fair value of derivative instrument \| quote		1		1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at beginning of the period		$ (4,933)	$ (5,662)	$ (7,053)	$ (3,339)
Unrealized gain (loss) on purchased power contracts		(648)	(1,584)	1,472	(3,907)
Fair value at end of the period	$ (3,339)	$ (5,581)	$ (7,246)	$ (5,581)	$ (7,246)
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	Sep. 30, 2016	Dec. 31, 2015
GSWC \| Carrying Amount
Financial liabilities:
Long-term debt-GSWC	$ 325,590	$ 325,853
GSWC \| Fair Value
Financial liabilities:
Long-term debt-GSWC	443,802	$ 403,844
Mutual Funds \| Level 1
Fair value of financial instruments
Investments	$ 12,100

Income Taxes: (Details)	3 Months Ended		9 Months Ended
Income Taxes: (Details)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
GSWC
Effective income tax rate
ETRs (as a percent)	38.20%	42.70%	38.30%	41.60%

Employee Benefit Plans: (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Employee Benefit Plans: (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 1,274	$ 1,569	$ 3,822	$ 4,707
Interest cost	1,978	1,922	5,934	5,766
Expected return on plan assets	(2,457)	(2,449)	(7,377)	(7,347)
Amortization of prior service cost (benefit)	12	30	36	90
Amortization of actuarial (gain) loss	228	448	684	1,344
Net periodic pension cost under accounting standards	1,035	1,520	3,099	4,560
Regulatory adjustment — deferred	221	130	644	392
Total expense recognized, before allocation to overhead pool	1,256	1,650	3,743	4,952
Expected contributions in current fiscal year	5,300		5,300
Pension Benefits \| GSWC
Components of Net Periodic Benefits Cost:
Regulatory adjustment — deferred			1,500
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	68	65	204	255
Interest cost	97	99	291	327
Expected return on plan assets	(122)	(123)	(366)	(369)
Amortization of prior service cost (benefit)	(9)	(50)	(27)	(150)
Amortization of actuarial (gain) loss	(150)	(131)	(450)	(237)
Net periodic pension cost under accounting standards	(116)	(140)	(348)	(174)
Regulatory adjustment — deferred	0	0	0	0
Total expense recognized, before allocation to overhead pool	(116)	(140)	(348)	(174)
SERP
Components of Net Periodic Benefits Cost:
Service cost	200	204	600	612
Interest cost	186	163	558	489
Expected return on plan assets	0	0	0	0
Amortization of prior service cost (benefit)	6	29	18	87
Amortization of actuarial (gain) loss	73	108	219	324
Net periodic pension cost under accounting standards	465	504	1,395	1,512
Regulatory adjustment — deferred	0	0	0	0
Total expense recognized, before allocation to overhead pool	$ 465	$ 504	$ 1,395	$ 1,512

Contingencies: (Details) - GSWC customer in Thousands, $ in Millions	9 Months Ended
	Sep. 30, 2016 USD ($) customer
Environmental Clean-Up and Remediation
Contingencies
Amount spent in clean-up and remediation activities	$ 5.1
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	$ 49.3
Independent Transmission and Distribution System \| Ojai FLOW \| Condemnation of Properties
Contingencies
Public utilities, property, plant and equipment, net	$ 22.4
Maximum \| Independent Transmission and Distribution System \| City of Claremont \| Condemnation of Properties
Contingencies
Timing of court decision on condemnation matter	90 days

Business Segments: (Details) $ in Thousands	3 Months Ended		9 Months Ended
Business Segments: (Details) $ in Thousands	Sep. 30, 2016 USD ($)	Sep. 30, 2015 USD ($)	Sep. 30, 2016 USD ($) segment	Sep. 30, 2015 USD ($)	Dec. 31, 2015 USD ($)
Details of reportable segment
Total operating revenues	$ 123,806	$ 132,975	$ 329,287	$ 348,526
Operating income (loss)	39,617	41,185	92,624	96,605
Interest expense, net	5,524	5,366	16,388	15,907
Utility plant	1,128,588	1,032,119	1,128,588	1,032,119	$ 1,060,794
Depreciation and amortization expense	9,486	10,512	28,878	31,596
Income tax expense (benefit)	12,708	14,394	28,577	31,826
Capital additions	34,573	25,641	$ 99,907	59,848
GSWC
Details of reportable segment
Number of reportable segments \| segment			2
Total operating revenues	98,763	105,219	$ 264,407	283,162
Operating income (loss)	34,142	34,081	81,342	83,789
Utility plant	1,122,928		1,122,928		$ 1,056,116
Depreciation and amortization expense	9,240	10,241	28,117	30,717
Income tax expense (benefit)	11,041	12,109	$ 25,203	28,156
AWR
Details of reportable segment
Number of reportable segments \| segment			3
Reportable Legal Entities \| GSWC \| Water
Details of reportable segment
Total operating revenues	90,617	97,273	$ 237,987	256,358
Operating income (loss)	32,642	33,178	76,502	79,391
Interest expense, net	5,145	5,117	15,272	15,026
Utility plant	1,068,048	977,549	1,068,048	977,549
Depreciation and amortization expense	8,734	9,773	26,597	29,482
Income tax expense (benefit)	10,575	11,819	23,528	26,550
Capital additions	32,655	22,608	93,189	52,770
Reportable Legal Entities \| GSWC \| Electric
Details of reportable segment
Total operating revenues	8,146	7,946	26,420	26,804
Operating income (loss)	1,500	903	4,840	4,398
Interest expense, net	328	267	997	891
Utility plant	54,880	50,294	54,880	50,294
Depreciation and amortization expense	506	468	1,520	1,235
Income tax expense (benefit)	466	290	1,675	1,606
Capital additions	1,290	2,881	4,972	6,560
Reportable Legal Entities \| ASUS \| Contracts
Details of reportable segment
Total operating revenues	25,043	27,756	64,880	65,364
Operating income (loss)	5,487	7,108	11,298	12,825
Interest expense, net	12	7	29	23
Utility plant	5,660	4,276	5,660	4,276
Depreciation and amortization expense	246	271	761	879
Income tax expense (benefit)	1,951	2,590	4,029	4,349
Capital additions	628	152	1,746	518
Intersegment Eliminations \| AWR
Details of reportable segment
Total operating revenues	0	0	0	0
Operating income (loss)	(12)	(4)	(16)	(9)
Interest expense, net	39	(25)	90	(33)
Utility plant	0	0	0	0
Depreciation and amortization expense	0	0	0	0
Income tax expense (benefit)	(284)	(305)	(655)	(679)
Capital additions	$ 0	$ 0	$ 0	$ 0

Business Segments: (Details 2) - USD ($)	3 Months Ended		9 Months Ended
Business Segments: (Details 2) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Details of reportable segment
Total utility plant	$ 1,128,588,000	$ 1,032,119,000	$ 1,128,588,000	$ 1,032,119,000	$ 1,060,794,000
Other assets	311,798,000	325,312,000	311,798,000	325,312,000
Total Assets	1,440,386,000	1,357,431,000	1,440,386,000	1,357,431,000	1,343,959,000
Debt issuance costs	4,400,000	4,700,000	4,400,000	4,700,000	4,600,000
GOLDEN STATE WATER COMPANY
Details of reportable segment
Depreciation on transportation equipment	68,000	$ 140,000	202,000	$ 514,000
Total utility plant	1,122,928,000		1,122,928,000		1,056,116,000
Total Assets	$ 1,358,155,000		$ 1,358,155,000		$ 1,271,879,000

Subsequent Events: (Details)		9 Months Ended
Subsequent Events: (Details)	Jul. 12, 2016	Sep. 30, 2016
Contracts \| ASUS
Subsequent Event [Line Items]
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases	50 years	50 years