Income from continuing operations (in dollars per share)

1.63

1.61

1.57

Fully Diluted Earnings Per Share

1.62

1.60

1.57

Weighted Average Number of Shares Outstanding (in shares)

$ 1.62

$ 1.60

$ 1.57

36,552

37,389

38,658

Weighted Average Number of Diluted Shares (in shares)

36,750

37,614

38,880

Dividends Declared Per Common Share (in dollars per share)

$ 0.914

$ 0.874

$ 0.831

Power purchased for pumping

Operating Revenues

Water

$ 302,931

$ 328,511

$ 326,672

Electric

35,771

36,039

34,387

Total operating revenues

338,702

364,550

361,059

Operating Expenses

Water purchased

64,442

62,726

57,790

8,663

8,988

10,700

Groundwater production assessment

14,993

13,648

16,450

Power purchased for resale

10,387

10,395

9,649

Supply cost balancing accounts

(12,206)

7,785

6,346

Other operation

24,771

24,892

25,548

Administrative and general

64,066

64,877

65,814

Depreciation and amortization

37,804

40,893

39,854

Maintenance

14,519

14,693

13,945

Property and other taxes

15,444

15,244

15,221

Total operating expenses

242,883

264,141

261,317

Operating Income

95,819

100,409

99,742

Other Income and Expenses

Interest expense

(21,782)

(20,998)

(21,524)

Interest income

749

440

894

Other, net

792

212

751

Total other income and expenses

(20,241)

(20,346)

(19,879)

Income from operations before income tax expense

75,578

80,063

79,863

Income tax expense

28,609

32,472

32,006

Net Income

$ 46,969

$ 47,591

$ 47,857

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CONSOLIDATED STATEMENTS OF CHANGES IN COMMON SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	GSWC	Common Stock [Member]	Common Stock [Member] GSWC	Earnings Reinvested in the Business	Earnings Reinvested in the Business GSWC
Balances at Dec. 31, 2013	$ 492,404	$ 437,613	$ 253,961	$ 233,721	$ 238,443	$ 203,892
Balances (in shares) at Dec. 31, 2013			38,721,000	146
Balances (in shares) at Dec. 31, 2014			38,287,000	146
Add:
Net Income	61,058	47,857			61,058	47,857
Issuance of Common Shares	$ 589		$ 589
Issuance of Common Shares (in shares)	74,145		111,000
Exercise of stock options (in shares)	37,006
Tax benefit from employee stock-based awards	$ 533	514	$ 533	$ 514
Compensation on stock-based awards	1,508	1,206	1,508	1,206
Dividend equivalent rights on stock-based awards not paid in cash	197	166	$ 197	166
Stock Repurchased During Period, Shares			545,000
Stock Repurchased During Period, Value	17,180		$ 3,589		13,591
Deduct:
Dividends on Common Shares	32,111	52,000			32,111	52,000
Dividend equivalent rights on stock-based awards	197	166			197	166
Balances at Dec. 31, 2014	506,801	435,190	$ 253,199	$ 235,607	253,602	199,583
Balances (in shares) at Dec. 31, 2015			36,502,000	146
Add:
Net Income	$ 60,484	47,591			60,484	47,591
Issuance of Common Shares		872		$ 872
Issuance of Common Shares (in shares)	53,612
Exercise of stock options (in shares)	66,458
Exercise of stock options and other issuance of Common Shares	$ 1,198		$ 1,198
Exercise of stock options and other issuance of Common Shares (in shares)			120,000
Tax benefit from employee stock-based awards	877		$ 877
Compensation on stock-based awards	2,168	2,077	2,168	2,077
Dividend equivalent rights on stock-based awards not paid in cash	270	239	$ 270	239
Stock Repurchased During Period, Shares			1,905,000
Stock Repurchased During Period, Value	72,893		$ 12,690		60,203
Deduct:
Dividends on Common Shares	32,690	62,000			32,690	62,000
Dividend equivalent rights on stock-based awards	270	239			270	239
Balances at Dec. 31, 2015	465,945	423,730	$ 245,022	$ 238,795	220,923	184,935
Balances (in shares) at Dec. 31, 2016			36,571,000	146
Add:
Net Income	$ 59,743	46,969			59,743	46,969
Issuance of Common Shares (in shares)	56,900
Exercise of stock options (in shares)	12,546
Exercise of stock options and other issuance of Common Shares	$ 235		$ 235
Exercise of stock options and other issuance of Common Shares (in shares)			69,000
Tax benefit from employee stock-based awards	581	501	$ 581	$ 501
Compensation on stock-based awards	1,201	1,020	1,201	1,020
Dividend equivalent rights on stock-based awards not paid in cash	193	166	193	166
Deduct:
Dividends on Common Shares	33,408	25,450			33,408	25,450
Dividend equivalent rights on stock-based awards	193	166			193	166
Balances at Dec. 31, 2016	$ 494,297	$ 446,770	$ 247,232	$ 240,482	$ 247,065	$ 206,288

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash Flows From Operating Activities:
Net Income	$ 59,743	$ 60,484	$ 61,058
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	39,109	42,674	41,751
Provision for doubtful accounts	619	870	991
Deferred income taxes and investment tax credits	27,640	10,423	32,316
Stock-based compensation expense	2,538	2,754	2,222
Other - net	(397)	838	0
Changes in assets and liabilities:
Accounts receivable - customers	(1,750)	(923)	3,979
Unbilled revenue	(4,901)	1,932	(2,870)
Other accounts receivable	(1,233)	1,243	1,029
Receivables from the U.S. government	(2,606)	848	397
Materials and supplies	1,121	(1,827)	970
Prepayments and other current assets	2,239	1,580	973
Costs and estimated earnings in excess of billings on uncompleted contracts	(10,433)	(3,223)	6,159
Increase (Decrease) in Regulatory Assets and Liabilities	(5,610)	(26,422)	26,385
Accounts payable	(3,442)	679	(1,622)
Income taxes receivable/payable	(6,993)	9,630	(11,648)
Billings in excess of costs and estimated earnings on uncompleted contracts	(1,501)	(7,972)	4,884
Increase (Decrease) in Pension and Postretirement Obligations	(289)	616	(2,356)
Other liabilities	3,095	941	(1,348)
Net cash provided	96,949	95,145	163,270
Cash Flows From Investing Activities:
Capital expenditures	(129,867)	(87,323)	(72,553)
Payments to Acquire Investments	(1,354)	(2,869)	(1,568)
Proceeds from Sale of Property, Plant, and Equipment	0	54	62
Net cash used	(131,221)	(90,138)	(74,059)
Proceeds from Issuance of Common Shares and Stock Option Exercises	235	1,198	589
Cash Flows From Financing Activities:
Payments for Repurchase of Common Stock	0	(72,893)	(17,180)
Tax benefits from exercise of stock-based awards	581	877	533
Receipt of advances for and contributions in aid of construction	6,660	3,731	7,598
Refunds on advances for construction	(3,921)	(3,660)	(3,469)
Retirement or repayments of long-term debt	(313)	(237)	(21,287)
Proceeds from issuance of long-term debt, net of issuance costs	0	0	14,846
Net change in notes payable to banks	62,000	28,000	0
Dividends paid	(33,408)	(32,690)	(32,111)
Other	(1,490)	(957)	(968)
Net cash provided (used)	30,344	(76,631)	(51,449)
Net increase (decrease) in cash and cash equivalents	(3,928)	(71,624)	37,762
Cash and cash equivalents, beginning of year	4,364	75,988	38,226
Cash and cash equivalents, end of year	436	4,364	75,988
GSWC
Cash Flows From Operating Activities:
Net Income	46,969	47,591	47,857
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	38,063	41,534	40,532
Provision for doubtful accounts	627	845	1,054
Deferred income taxes and investment tax credits	28,099	10,719	34,352
Stock-based compensation expense	2,118	2,443	1,748
Other - net	(352)	822	(12)
Changes in assets and liabilities:
Accounts receivable - customers	(1,750)	(923)	3,979
Unbilled revenue	481	(448)	819
Other accounts receivable	(896)	1,067	670
Materials and supplies	1,136	(2,069)	(932)
Prepayments and other current assets	2,114	440	583
Increase (Decrease) in Regulatory Assets and Liabilities	(5,610)	(26,422)	26,386
Accounts payable	(1,514)	1,940	(1,676)
Inter-company receivable/payable	280	445	219
Income taxes receivable/payable from/to Parent	(10,856)	18,580	(19,876)
Increase (Decrease) in Pension and Postretirement Obligations	(289)	616	(2,356)
Other liabilities	2,666	358	(664)
Net cash provided	101,286	97,538	132,683
Cash Flows From Investing Activities:
Capital expenditures	(127,913)	(86,144)	(70,888)
Origination of Notes Receivable from Related Parties	0	(20,700)	(8,300)
Repayment of Notes Receivable from Related Parties	0	20,700	8,800
Payments for (Proceeds from) Other Investing Activities	(1,389)	(2,869)	(1,568)
Net cash used	(129,302)	(89,013)	(71,956)
Cash Flows From Financing Activities:
Tax benefits from exercise of stock-based awards	501	872	514
Receipt of advances for and contributions in aid of construction	6,660	3,731	7,598
Refunds on advances for construction	(3,921)	(3,660)	(3,469)
Retirement or repayments of long-term debt	(313)	(237)	(21,287)
Proceeds from issuance of long-term debt, net of issuance costs	0	0	14,846
Net change in inter-company borrowings	49,500	12,000	0
Dividends paid	(25,450)	(62,000)	(52,000)
Other	(1,253)	(735)	(799)
Net cash provided (used)	25,724	(50,029)	(54,597)
Net increase (decrease) in cash and cash equivalents	(2,292)	(41,504)	6,130
Cash and cash equivalents, beginning of year	2,501	44,005	37,875
Cash and cash equivalents, end of year	$ 209	$ 2,501	$ 44,005

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its wholly owned 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”)). AWR and its subsidiaries may be collectively referred to as “Registrant” or “the Company.” The subsidiaries of ASUS are collectively referred to as the “Military Utility Privatization Subsidiaries.”

GSWC is a public utility engaged principally in the purchase, production, distribution and sale of water in California serving approximately 261,000 customers. GSWC also distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,000 electric customers through its Bear Valley Electric Service (“BVES”) division. Although Registrant has a diversified base of residential, industrial and other customers, revenues derived from commercial and residential water customers accounted for approximately 90% of total water revenues in 2016, 2015 and 2014. 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.

ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various United States military bases pursuant to 50-year firm fixed-price contracts. These contracts are subject to periodic price redeterminations or economic price adjustments and modifications for changes in circumstances, changes in laws and regulations and additions to the contract value for new construction of facilities at the military bases.

There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or 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. Certain prior period amounts have been reclassified to conform to the current period presentation of debt issuance costs.

AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common shares of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements.

Related Party Transactions: GSWC and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC also allocates certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. During the years ended December 31, 2016, 2015 and 2014, GSWC allocated to ASUS approximately $3.9 million, $2.6 million and $2.7 million, respectively, of corporate office administrative and general costs. In addition, AWR has a $150.0 million syndicated credit facility. AWR borrows under this facility and provides funds to its subsidiaries, including GSWC, in support of their operations. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest cost under the credit facility. Amounts owed to GSWC by AWR, including for allocated expenses, are included in GSWC's inter-company receivables as of December 31, 2016 and 2015.

In October 2015, AWR issued interest bearing promissory notes (the "Notes") to GSWC and ASUS for $40 million and $10 million, respectively, which expire on May 23, 2018. Under the terms of the Notes, AWR may borrow from GSWC and ASUS amounts up to $40 million and $10 million, respectively, for working capital purposes. AWR agrees to pay any unpaid principal amounts outstanding under these notes, plus accrued interest. As of December 31, 2016 and 2015, there were no amounts outstanding under these notes.

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

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

assets and liabilities are then recognized in the income statement in the period in which the same amounts are reflected in the rates charged for service. The amounts included as regulatory assets and liabilities that will be collected over a period exceeding one year are classified as long-term assets and liabilities as of December 31, 2016 and 2015.

Property and Depreciation: GSWC capitalizes, as utility plant, the cost of construction and the cost of additions, betterments and replacements of retired units of property. Such cost includes labor, material and certain indirect charges. Water systems acquired are recorded at estimated original cost of utility plant when first devoted to utility service and the applicable accumulated depreciation is recorded to accumulated depreciation. The difference between the estimated original cost, less accumulated depreciation, and the purchase price, if recognized by the regulator, is recorded as an acquisition adjustment within utility plant.

Depreciation is computed on the straight-line, remaining-life basis, group method, based on depreciable plant in accordance with the applicable ratemaking process. GSWC's provision for depreciation expressed as a percentage of the aggregate depreciable asset balances was 2.9% for 2016, and 3.2% for 2015 and 2014. Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $259,000, $641,000 and $678,000 for the years ended December 31, 2016, 2015 and 2014, respectively. Expenditures for maintenance and repairs are expensed as incurred. Replaced or retired property costs, including cost of removal, are charged to the accumulated provision for depreciation. Property owned and depreciation recorded by ASUS and its subsidiaries are not material to Registrant’s financial statements.

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



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

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

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

Amounts recorded for asset retirement obligations are subject to various assumptions and determinations, such as determining whether a legal obligation exists to remove assets, and estimating the fair value of the costs of removal, when final removal will occur and the credit-adjusted risk-free interest rates to be utilized on discounting future liabilities. Changes that may arise over time with regard to these assumptions will change amounts recorded in the future. Revisions in estimates for timing or estimated cash flows are recognized as changes in the carrying amount of the liability and the related capitalized asset. The estimated fair value of the costs of removal was based on third party costs.

Impairment of Long-Lived Assets: Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable in accordance with accounting guidance for impairment or disposal of long-lived assets. Registrant would recognize an impairment loss on its regulated assets only if the carrying value amount of a long-lived asset is not recoverable from customer rates authorized by the CPUC. Impairment loss is measured as the excess of the carrying value over the amounts recovered in customer rates. For the years ended December 31, 2016, 2015 and 2014, no impairment loss was incurred.

Goodwill: At December 31, 2016 and 2015, AWR had approximately $1.1 million of goodwill. The $1.1 million goodwill arose from ASUS’s acquisition of a subcontractor’s business at some of the Military Utility Privatization Subsidiaries. In accordance with the accounting guidance for testing goodwill, AWR annually assesses qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. For 2016, AWR’s assessment of qualitative factors did not indicate that an impairment had occurred for the goodwill amount of $1.1 million at ASUS.

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

Accounts Receivable: Accounts receivable is reported on the balance sheet net of any allowance for doubtful accounts. The allowance for doubtful accounts is Registrant’s best estimate of the amount of probable credit losses in Registrant’s existing accounts receivable from its water and electric customers, and is determined based on historical write-off experience and the aging of account balances. Registrant reviews the allowance for doubtful accounts quarterly. Account balances are written off against the allowance when it is probable the receivable will not be recovered. When utility customers request extended payment terms, credit is extended based on regulatory guidelines, and collateral is not required. Receivables from the U.S. Government include amounts due under contracts with the U.S. Government to operate and maintain, and/or provide construction services for the water and/or wastewater systems at military bases. Other accounts receivable consist of amounts due from third parties (non-utility customers) for various reasons, including amounts due from contractors, amounts due under settlement agreements, and amounts due from other third-party prime government contractors pursuant to agreements for construction of water and/or wastewater facilities for such third-party prime contractors. The allowance for these other accounts receivable is based on Registrant’s evaluation of the receivable portfolio under current conditions and a review of specific problems and such other factors that, in Registrant’s judgment, should be considered in estimating losses. Allowances for doubtful accounts are disclosed in Note 16.

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

Interest: Interest incurred during the construction of capital assets has generally not been capitalized for financial reporting purposes as such policy is not followed in the ratemaking process. Interest expense is generally recovered through the regulatory process. However, the CPUC has authorized certain capital projects to be filed for revenue recovery with advice letters when those projects are completed. During the time that such projects are under development and construction, GSWC may accrue an allowance for funds used during construction (“AFUDC”) on the incurred expenditures to offset the cost of financing project construction. For the years ended December 31, 2016, 2015 and 2014, GSWC recorded $101,000, $694,000 and $24,000, respectively, of AFUDC related to these capital projects based on a weighted cost of capital of 8.34% for water and a cost of debt of 6.96% for electric, as approved by the CPUC.

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

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

Contracted Services Revenues: Revenues from ASUS contract operations and maintenance agreements are recognized on a monthly basis when services have been rendered to the U.S. government. Revenues for construction contracts are recognized based on the percentage-of-completion and cost-plus methods of accounting. In accordance with U.S. GAAP, revenue recognition under these methods require ASUS to estimate the progress toward completion on a contract in terms of efforts (such as costs incurred) or, in the case of the percentage of completion method, in terms of results achieved (such as units constructed). These approaches are used because management considers them to be the best available measure of progress on these contracts. Revenues from cost-plus contracts of ASUS are recognized on the basis of costs incurred during the period plus the profit earned, measured by the cost-to-cost method. Unbilled receivables from the U.S. government represent amounts to be billed for construction work completed and/or for services rendered pursuant to contracts with the U.S government, which are not presently billable but which will be billed under the terms of those contracts.

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

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

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

Debt Issuance Costs and Redemption Premiums: Original debt issuance costs are deducted from the carrying value of the associated debt liability and amortized over the lives of the respective issues. Premiums paid on the early redemption of debt, which is reacquired through refunding, are deferred and amortized over the life of the debt issued to finance the refunding as Registrant normally receives recovery of these costs in rates.

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

Fair Value of Financial Instruments: For cash and cash equivalents, accounts receivable, accounts payable and short-term debt, the carrying amount is assumed to approximate fair value due to the short-term nature of the amounts. The table below estimates the fair value of long-term debt issued by GSWC. Rates available to GSWC at December 31, 2016 and 2015 for debt with similar terms and remaining maturities were used to estimate fair value for long-term debt. Changes in the assumptions will produce differing results.



	2016				2015
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC (1)	$	325,582	$	423,124	$	325,853	$	403,844

(1) Excludes debt issuance costs and redemption premiums.

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

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

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

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

Publicly issued notes, private placement notes and other long-term debt are measured using current U.S. corporate bond yields for similar debt instruments and are classified as Level 2. The following table sets forth by level, within the fair value hierarchy, GSWC’s long-term debt measured at fair value as of December 31, 2016:



(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	423,124	—	$	423,124

Stock Awards: AWR has issued stock awards to its employees under the 2000 Stock Incentive Plan, ("2000 employee plan"), the 2008 Stock Incentive Plan, ("2008 employee plan"), and the 2016 Stock Incentive Plan, ("2016 employee plan"). AWR has also issued stock awards to its directors under the 2003 Non-Employee Directors Stock Plan, ("2003 directors plan"), and the 2013 Non-Employee Directors Plan, ("2013 directors plan"). Registrant applies the provisions in the accounting guidance for share-based payments in accounting for all of its stock-based awards. See Note 12 for further discussion.

Sales and Use Taxes: GSWC bills certain sales and use taxes levied by state or local governments to its customers. Included in these sales and use taxes are franchise fees, which GSWC pays to various municipalities (based on ordinances adopted by these municipalities) in order to use public rights of way for utility purposes. GSWC bills these franchise fees to its customers based on a CPUC-authorized rate for each rate-making area as applicable. These franchise fees, which are required to be paid regardless of GSWC’s ability to collect them from its customers, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $3.5 million, $3.8 million and $3.7 million for the years ended December 31, 2016, 2015 and 2014, respectively. When GSWC acts as an agent, and the tax is not required to be remitted if it is not collected from the customer, the taxes are accounted for on a net basis.

Depending on the state in which its subsidiary operations are conducted, ASUS is also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of whether the subsidiary is reimbursed by the U.S. government for these assessments under its 50-year contracts, including modifications to these contracts. The non-income tax assessments are accounted for on a gross basis and totaled $309,000, $367,000 and $490,000 during the years ended December 31, 2016, 2015 and 2014, respectively.

Recently Issued Accounting Pronouncements:

In April 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update 2015-03, Simplifying the Presentation of Debt Issuance Costs, which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, rather than as an asset. The standard does not affect the recognition and measurement of debt issuance costs. Registrant adopted the guidance effective January 1, 2016. As of December 31, 2016 and 2015, Registrant had $4.3 million in debt issuance costs reflected under "Long-term debt."

In March 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. Once adopted, income tax benefits in excess of compensation costs or tax deficiencies for share-based compensation will be recorded to the income tax provision, instead of to Registrant's shareholders' equity, which will impact the effective tax rate. Registrant will adopt the new standard during the first quarter of 2017, effective January 1, 2017, and it does not expect the new guidance to have a significant impact on Registrant's net earnings or effective tax rate.

In May 2014, the FASB issued updated accounting guidance on revenue recognition. 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 2017. The guidance allows entities to select one of two methods of adoption, either the full retrospective approach, meaning the guidance would be applied to all periods presented, or modified retrospective approach, meaning the cumulative effect of applying the guidance would be recognized as an adjustment to opening retained earnings at January 1, 2018, along with providing certain additional disclosures. Registrant will adopt this guidance in the fiscal year beginning January 1, 2018 and expects to adopt this guidance under the modified retrospective approach. Management continues to assess all potential impacts of the standard, and does not believe the new standard will have an impact on GSWC's revenues for water and electric customer usage and meter charges. At this time, it is not clear how the new standard applies to contributions in aid of construction-type contracts which, under current U.S. GAAP, are recorded as liabilities and a reduction to rate base. In instances where construction contracts contain more than one distinct good or service, as defined by the standard, the new standard may affect the timing of when Registrant recognizes contracted services revenue for such contracts.

In February 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). For income statement purposes, leases will be classified as either operating or finance. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern. 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.

In August 2016, the FASB issued updated accounting guidance on the classification of certain cash receipts and cash payments in the statement of cash flows, which is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted. Registrant is currently evaluating the impact of this new standard on its consolidated cash flow statement.

Regulatory Matters

12 Months Ended

Dec. 31, 2016

Regulated Operations [Abstract]

Regulatory Matters

In accordance with accounting principles for rate-regulated enterprises, Registrant records regulatory assets, which represent probable future recovery of costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At December 31, 2016, Registrant had approximately $56.9 million of regulatory assets, net of regulatory liabilities, not accruing carrying costs. Of this amount, $26.8 million relates to the underfunded position in Registrant's pension and other post-retirement obligations, $4.9 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 $20.1 million relates to deferred income taxes representing accelerated tax benefits flowed through to customers, which will be included in rates concurrently with recognition of the associated future tax expense. The remainder relates to other items that do not provide for or incur carrying costs.

Regulatory assets represent costs incurred by GSWC for which it has received or expects to receive rate recovery in the future. In determining the probability of costs being recognized in other periods, GSWC considers regulatory rules and decisions, past practices, and other facts or circumstances that would indicate if recovery is probable. If the CPUC determines that a portion of GSWC’s assets are not recoverable in customer rates, GSWC must determine if it has suffered an asset impairment that requires it to write down the asset's value. Regulatory assets are offset against regulatory liabilities within each rate-making area. Amounts expected to be collected or refunded in the next twelve months have been classified as current assets and current liabilities by rate-making area. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:



	December 31,
(dollars in thousands)	2016			2015
GSWC
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account	$	47,340		$	45,171
Costs deferred for future recovery on Aerojet case	11,820			12,699
Pensions and other post-retirement obligations (Note 11)	28,118			21,996
Derivative unrealized loss (Note 4)	4,901			7,053
Flow-through taxes, net (Note 10)	20,134			16,176
Low income rate assistance balancing accounts	8,272			8,699
General rate case memorandum accounts	13,929			4,433
Other regulatory assets	17,633			21,235
Various refunds to customers	(5,866		)	(4,766		)
Total	$	146,281		$	132,696

Water General Rate Case

On December 15, 2016, the CPUC issued a final decision on GSWC's water general rate case. GSWC filed a general rate case application in July 2014 for all of its water ratemaking areas and the general office to determine new rates for the years 2016 - 2018. The new rates approved by the CPUC were retroactive to January 1, 2016. The 2016 adopted revenues were lower than in 2015 due primarily to reductions in (i) supply costs caused by lower consumption, (ii) depreciation expense resulting from an updated depreciation study, and (iii) other operating expenses. In addition, in accordance with a settlement between GSWC and the CPUC's Office of Ratepayer Advocates, the decision used updated inflation index values to calculate operating expense increases for 2015 and 2016. These recent inflation indices were much lower than the inflation indices used in July 2014 when the water rate case application was filed.

The decision also approved updated consumption levels used to calculate rates for 2016 - 2018, which reflect state-mandated conservation targets that were previously in place. While the 2016 adopted revenue requirement is lower than 2015, customer rates for 2016 were higher on a total company basis than in 2015 due to lower consumption levels. As a result, as of December 31, 2016, GSWC added $9.5 million to the general rate case memorandum accounts regulatory asset representing the rate difference between interim rates and final rates authorized by the CPUC, retroactive to January 1, 2016. Surcharges will be implemented to recover the retroactive rate difference over approximately 12 - 24-months. The decision also temporarily removed the cap for the current rate cycle on total Water Revenue Adjustment Mechanism/Modified Cost Balancing Account surcharges in any given calendar year of 10% of the last authorized revenue requirement. Finally, the decision approved recovery of previously incurred costs that were being tracked in CPUC-authorized memorandum accounts, which resulted in the recording of approximately $800,000 in other regulatory assets with a corresponding reduction to administrative and general expenses for 2016.

Alternative-Revenue Programs:

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

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

The recovery or refund of the WRAM is netted against the MCBA over- or under-collection for the corresponding rate-making area and bears interest at the current 90-day commercial-paper rate. During the year ended December 31, 2016, surcharges of $18.4 million were billed to customers to recover the WRAM/MCBA balances as of December 31, 2015. During 2016, GSWC recorded an additional $19.7 million under-collection in the WRAM account, net of the MCBA. The majority of this balance represents an under-collection of supply costs incurred and recorded in the MCBA due to a higher volume of purchased water as compared to adopted. As of December 31, 2016, GSWC had an aggregated regulatory asset of $47.3 million, which is comprised of a $34.7 million under-collection in the WRAM accounts and a $12.6 million under-collection in the MCBA accounts. In March 2017, GSWC is expected to file with the CPUC for recovery of the 2016 WRAM/MCBA balances.

As required by the accounting guidance for alternative revenue programs, GSWC is required to collect its WRAM balances within 24 months following the year in which an under-collection is recorded. The CPUC has set the recovery period for under-collected WRAM balances that are up to 15% of adopted annual revenues at 18 months or less. For under-collected balances greater than 15%, the recovery period is 19 to 36 months. The recovery periods for the majority of GSWC's WRAM/MCBA balances are primarily within the 12 to 24 month period; however, there were some ratemaking areas that had recovery periods greater than 24 months. Based on the current CPUC-stipulated recovery periods, as of December 31, 2015, GSWC had estimated that approximately $1.4 million of its 2015 WRAM under-collection would not be collected within 24 months as required for revenue recognition under the accounting guidance for alternative revenue programs. As a result, during the fourth quarter of 2015, GSWC did not record $1.4 million of the 2015 WRAM under-collection balance as revenue. This amount is being recognized as revenue when it is determined that it will be collected within 24 months. Approximately $910,000 of the 2015 WRAM was recognized in 2016 with the remaining $510,000 to be recognized in future periods.

Costs Deferred for Future Recovery:

The CPUC authorized a memorandum account to allow for the recovery of costs incurred by GSWC related to contamination lawsuits brought against Aerojet-General Corporation ("Aerojet") and the state of California. In July 2005, the CPUC authorized GSWC to recover approximately $21.3 million of the Aerojet litigation memorandum account, through a rate surcharge, which will continue for no longer than 20 years. Beginning in October 2005, a surcharge went into effect to begin amortizing the memorandum account over a 20-year period.

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

At this time, management believes the full balance of the Aerojet litigation memorandum account will be collected either from customers or Aerojet.

Pensions and Other Postretirement Obligations:

A regulatory asset has been recorded at December 31, 2016 and 2015 for the costs that would otherwise be charged to “other comprehensive income” within shareholders’ equity for the underfunded status of Registrant’s pension and other postretirement benefit plans because the cost of these plans has historically been recovered through rates. As discussed in Note 11, as of December 31, 2016, Registrant’s underfunded position for these plans that have been recorded as a regulatory asset totaled $26.8 million. Registrant expects this regulatory asset to be recovered through rates in future periods.

Previous CPUC decisions in the water and electric general rate cases have authorized GSWC to continue using a two-way balancing account to track differences between the forecasted annual pension expenses adopted in rates and the actual annual expense to be recorded by GSWC in accordance with the accounting guidance for pension costs. The two-way balancing accounts bear interest at the current 90-day commercial paper rate. As of December 31, 2016, GSWC has a net $1.3 million under-collection in the two-way pension balancing accounts, consisting of a $1.9 million under-collection related to the general office and water regions, and a $617,000 over-collection related to BVES.

Low Income Balancing Accounts:

This regulatory asset reflects primarily the costs of implementing and administering the California Alternate Rates for Water program in GSWC’s water regions and the California Alternate Rate for Energy program in GSWC’s BVES division. These programs mandated by the CPUC provide a discount of a fixed dollar amount which is intended to represent a 15% discount based on a typical customer bill for qualified low-income water customers and 20% for qualified low-income electric customers. GSWC accrues interest on its low income balancing accounts at the prevailing rate for 90-day commercial paper. As of December 31, 2016, there is an aggregate $8.3 million under-collection in the low income balancing accounts. Surcharges have been implemented to recover the costs included in these balancing accounts.

General Rate Case Memorandum Accounts:

The balance in the general rate case memorandum accounts represents the revenue differences between interim rates and final rates authorized by the CPUC due to delays in receiving decisions on various general rate case applications. As of December 31, 2016, there is a net aggregate $13.9 million under-collection in these accounts, including the $9.5 million revenue difference between interim rates and final rates authorized by the CPUC in the December 2016 decision. The remainder of the balance relates to rate differences resulting from prior GRC delays. As part of the CPUC's December 2016 decision, GSWC has been authorized to implement 12 -24 month surcharges to collect the $13.9 million balance.

Other Regulatory Assets:

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

Other Regulatory Matters:

Procurement Audits:

In December 2011, the CPUC issued a final decision adopting a settlement between GSWC and the CPUC on its investigation of certain work orders and charges paid to a specific contractor. As part of the settlement reached with the CPUC on this matter, GSWC agreed to be subject to three separate independent audits of its procurement practices over a period of 10 years from the date the settlement was approved by the CPUC. The audits cover GSWC’s procurement practices for contracts with other contractors from 1994 forward. The first audit started in 2014 and covered the 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. In its decision issued in December 2016 on GSWC's water GRC, the CPUC did not propose any further action related to the first independent audit report.

Renewables Portfolio Standard:

BVES is subject to the renewables portfolio standard (“RPS”) law, which requires meeting certain targets of purchases of energy from renewable energy resources. In December 2012, GSWC entered into a ten-year agreement with a third party to purchase renewable energy credits (“RECs”) whereby GSWC agreed to purchase approximately 582,000 RECs over a 10 -year period, which would be used towards meeting the CPUC’s RPS procurement requirements. As of December 31, 2016, GSWC believes it has purchased sufficient RECs to be in compliance for all periods through 2016. Accordingly, no provision for loss or potential penalties has been recorded in the financial statements as of December 31, 2016. GSWC intends to file its 2016 compliance report with the CPUC by the August 2017 deadline. The cost of these RECs has been included as part of the electric supply cost balancing account as of December 31, 2016.

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

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 expected to begin during the first half of 2017. 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.

Utility Plant and Intangible Assets

12 Months Ended

Dec. 31, 2016

Utility Plant and Intangible Assets

Utility Plant and Intangible Assets

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



	AWR December 31,						GSWC December 31,
(dollars in thousands)	2016			2015			2016			2015
Water
Land	$	15,393		$	15,299		$	15,393		$	15,299
Intangible assets	36,291			34,848			36,273			34,830
Source of water supply	86,775			86,914			86,775			86,914
Pumping	169,983			161,668			169,983			161,668
Water treatment	74,980			72,238			74,980			72,238
Transmission and distribution	1,014,925			941,651			1,014,925			941,651
General	127,969			126,438			116,090			115,424
	1,526,316			1,439,056			1,514,419			1,428,024
Electric
Transmission and distribution	71,112			66,121			71,112			66,121
Generation	12,583			12,563			12,583			12,563
General (1)	10,314			9,797			10,314			9,797
	94,009			88,481			94,009			88,481

Less — accumulated depreciation	(532,753		)	(529,698		)	(524,927		)	(522,749		)
Construction work in progress	63,354			62,955			61,810			62,360
Net utility plant	$	1,150,926		$	1,060,794		$	1,145,311		$	1,056,116

(1) Includes intangible assets of $1.2 million for the years ended December 31, 2016 and 2015 for studies performed in association with the electricity segment of the Registrant’s operations.

As of December 31, 2016 and 2015, intangible assets consist of the following:



	Weighted Average Amortization	AWR December 31,						GSWC December 31,
(dollars in thousands)	Period	2016			2015			2016			2015
Intangible assets:
Conservation programs	3 years	$	9,496		$	9,496		$	9,496		$	9,496
Water and service rights (2)	30 years	8,695			8,695			8,124			8,124
Water planning studies	14 years	19,487			18,044			19,487			18,044
Total intangible assets		37,678			36,235			37,107			35,664
Less — accumulated amortization		(28,108		)	(26,291		)	(28,001		)	(26,196		)
Intangible assets, net of amortization		$	9,570		$	9,944		$	9,106		$	9,468

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

(2) Includes intangible assets of $571,000 for contracted services included in "Other Property and Investments" on the consolidated balance sheets as of December 31, 2016 and 2015.

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

For the years ended December 31, 2016, 2015 and 2014, amortization of intangible assets was $1.9 million, $1.8 million and $1.9 million, respectively, for AWR and GSWC. Estimated future consolidated amortization expenses related to intangible assets for the succeeding five years are (in thousands):



	Amortization Expense
2017	$	1,922
2018	1,922
2019	1,737
2020	1,609
2021	1,485
Total	$	8,675

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

Asset Retirement Obligations:

The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other Credits” on the balance sheets as of December 31, 2016 and 2015:



(dollars in thousands)	GSWC
Obligation at December 31, 2014	$	3,234
Additional liabilities incurred	7
Accretion	209
Revision of previous estimates	707
Obligation at December 31, 2015	$	4,157
Additional liabilities incurred	121
Liabilities settled	(112		)
Accretion	227
Obligation at December 31, 2016	$	4,393

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

Schedule of Public Utility Property Plant and Equipment Components [Table Text Block]

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



	AWR December 31,						GSWC December 31,
(dollars in thousands)	2016			2015			2016			2015
Water
Land	$	15,393		$	15,299		$	15,393		$	15,299
Intangible assets	36,291			34,848			36,273			34,830
Source of water supply	86,775			86,914			86,775			86,914
Pumping	169,983			161,668			169,983			161,668
Water treatment	74,980			72,238			74,980			72,238
Transmission and distribution	1,014,925			941,651			1,014,925			941,651
General	127,969			126,438			116,090			115,424
	1,526,316			1,439,056			1,514,419			1,428,024
Electric
Transmission and distribution	71,112			66,121			71,112			66,121
Generation	12,583			12,563			12,583			12,563
General (1)	10,314			9,797			10,314			9,797
	94,009			88,481			94,009			88,481

Less — accumulated depreciation	(532,753		)	(529,698		)	(524,927		)	(522,749		)
Construction work in progress	63,354			62,955			61,810			62,360
Net utility plant	$	1,150,926		$	1,060,794		$	1,145,311		$	1,056,116

(1) Includes intangible assets of $1.2 million for the years ended December 31, 2016 and 2015 for studies performed in association with the electricity segment of the Registrant’s operations.

Derivative Instruments

12 Months Ended

Dec. 31, 2016

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

BVES purchases power under long-term contracts at a fixed cost depending on the amount of power and the period during which the power is purchased under such contracts. In December 2014, the CPUC approved an application that allowed BVES to immediately execute new long-term purchased power contracts with energy providers on December 9, 2014. BVES began taking power under these long-term contracts effective January 1, 2015 at a fixed cost over three and five year terms depending on the amount of power and period during which the power is purchased under the contracts.

The long-term contracts executed in December 2014 are subject to the accounting guidance for derivatives and require mark-to-market derivative accounting. Among other things, the CPUC also authorized GSWC to establish a regulatory asset and liability memorandum account to offset the mark-to-market entries required by the accounting guidance. Accordingly, all unrealized gains and losses generated from the purchased power contracts executed in December 2014 are deferred on a monthly basis into a non-interest bearing regulatory memorandum account that tracks the changes in fair value of the derivative throughout the term of the contract. As a result, these unrealized gains and losses do not impact GSWC’s earnings. As of December 31, 2016, there was a $4.9 million unrealized loss in the memorandum account, with a corresponding unrealized loss liability for the purchased power contracts as a result of a drop in energy prices. The notional volume of derivatives remaining under these long-term contracts as of December 31, 2016 was approximately 352,000 megawatt hours.

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

The following table presents changes in the fair value of GSWC’s derivatives for the years ended December 31, 2016 and 2015:



(dollars in thousands)	2016			2015
Balance, at beginning of the period	$	(7,053	)	$	(3,339	)
Unrealized gain (loss) on purchased power contracts	2,152			(3,714		)
Balance, at end of the period	$	(4,901	)	$	(7,053	)

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=56946850&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Military Privatization

12 Months Ended

Dec. 31, 2016

Military Privatization

Military Privatization

Each of the Military Utility Privatization Subsidiaries have entered into a service contract with the U.S. government to operate and maintain, as well as perform construction activities to renew and replace, the water and/or wastewater systems at a military base or bases. The amounts charged for these services are based upon the terms of the 50-year contract between ASUS or the Military Utility Privatization Subsidiaries and the U.S. government. Under the terms of each of these agreements, the Military Utility Privatization Subsidiaries agree to operate and maintain the water and/or wastewater systems for: (i) a monthly net fixed-price for operation and maintenance, and (ii) an amount to cover renewals and replacement capital work. In addition, these contracts may also include firm, fixed-priced initial capital upgrade projects to upgrade the existing infrastructure. Contract modifications are also issued for other necessary capital upgrades to the existing infrastructure approved by the U.S. government.

Under the terms of each of these contracts, prices are to be redetermined every three years, following the first two years of the contract, or are subject to an economic price adjustment ("EPA") provision, on an annual basis. Prices may also be equitably adjusted for changes in law and other circumstances. ASUS is permitted to file, and has filed, requests for equitable adjustment ("REA"). Each of the contracts may be subject to termination, in whole or in part, prior to the end of the 50-year term for convenience of the U.S. government or as a result of default or nonperformance by the Military Utility Privatization Subsidiaries.

In July 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 is expected to begin operations at Eglin Air Force Base under its ECUS subsidiary in the spring of 2017.

ASUS has experienced delays in redetermining prices as required by the terms of these 50-year contracts. Interim rate increases have, at times, been implemented pending the outcome of these price redeterminations. Because of the delays, price redeterminations, when finally approved, can be retrospective and prospective. During 2016, the U.S. government approved various price redeterminations and/or economic price adjustments at four of the bases served. ASUS received approval from the U.S. government for these price redeterminations and/or economic price adjustments, which, in some cases, included retroactive operation and maintenance management fees for prior periods. In December 2016, ASUS recorded approximately $421,000 in retroactive operation and maintenance management fees and pretax operating income related to periods prior to 2016. During the third quarter of 2015, the U.S. government approved various price redeterminations, as well as asset transfers, which included retroactive operation and maintenance management fees for prior periods. As such, ASUS recorded approximately $3.0 million of retroactive revenues and pretax operating income during 2015 in connection with these contract modifications related to periods prior to 2015.

Costs and estimated earnings on contracts and amounts due from the U.S. government as of December 31, 2016 and 2015 are as follows:



(dollars in thousands)	2016			2015
Revenues (costs and estimated earnings) recognized on contracts	$	104,830		$	111,397
Less: Billings to date on contracts	(43,161		)	(61,662		)
	$	61,669		$	49,735

Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on contracts	$	63,932		$	53,499
Billings in excess of costs and estimated earnings on contracts	(2,263		)	(3,764		)
	$	61,669		$	49,735

Receivables from the U.S. government:
Billed receivables from the U.S. government	$	8,467		$	5,861
Unbilled receivables from the U.S. government (current)	6,691			1,309
Total	$	15,158		$	7,170

Earnings Per Share and Capital Stock

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

Earnings Per Share and Capital Stock

In accordance with the accounting guidance for participating securities and earnings per share (“EPS”), Registrant uses the “two-class” method of computing EPS. The “two-class” method is an earnings allocation formula that determines EPS for each class of common stock and participating security. AWR has participating securities related to restricted stock units that earn dividend equivalents on an equal basis with AWR’s Common Shares that have been issued under AWR’s 2000, 2008 and 2016 employee plans, and the 2003 and 2013 directors' plans. In applying the “two-class” method, undistributed earnings are allocated to both common shares and participating securities.

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



Basic:	For The Years Ended December 31,
(in thousands, except per share amounts)	2016		2015		2014
Net income	$	59,743	$	60,484	$	61,058
Less: (a) Distributed earnings to common shareholders	33,408		32,690		32,125
Distributed earnings to participating securities	187		207		177
Undistributed earnings	26,148		27,587		28,756

(b) Undistributed earnings allocated to common shareholders	26,003		27,414		28,599
Undistributed earnings allocated to participating securities	145		173		157

Total income available to common shareholders, basic (a)+(b)	$	59,411	$	60,104	$	60,724

Weighted average Common Shares outstanding, basic	36,552		37,389		38,658

Basic earnings per Common Share	$	1.63	$	1.61	$	1.57

Diluted EPS is based upon the weighted average number of Common Shares, including both outstanding shares and shares potentially issuable in connection with stock options and restricted stock units granted under AWR’s 2000, 2008 and 2016 employee plans, and the 2003 and 2013 directors' plans, and net income. At December 31, 2016, there were 136,560 stock options outstanding under these plans. At December 31, 2016, there were also 209,932 restricted stock units outstanding including performance shares awarded to officers of the Registrant.

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



Diluted:	For The Years Ended December 31,
(in thousands, except per share amounts)	2016		2015		2014
Common shareholders earnings, basic	$	59,411	$	60,104	$	60,724
Undistributed earnings for dilutive stock options and restricted stock units	145		173		157
Total common shareholders earnings, diluted	$	59,556	$	60,277	$	60,881

Weighted average Common Shares outstanding, basic	36,552		37,389		38,658
Stock-based compensation (1)	198		225		222
Weighted average Common Shares outstanding, diluted	36,750		37,614		38,880

Diluted earnings per Common Share	$	1.62	$	1.60	$	1.57

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 136,560 stock options and 209,932 restricted stock units, including performance awards, at December 31, 2016 were deemed to be outstanding in accordance with accounting guidance on earnings per share.

During the years ended December 31, 2016, 2015 and 2014, AWR issued Common Shares totaling 56,900, 53,612 and 74,145, respectively, under AWR’s Common Share Purchase and Dividend Reinvestment Plan (“DRP”), the 2000, 2008 and 2016 employee plans, and the 2003 and 2013 directors' plans. As of December 31, 2016, there are 1,055,948 and 387,300 Common Shares authorized for issuance directly by AWR but unissued under the DRP and the 401(k) Plan, respectively. Shares reserved for the 401(k) Plan are in relation to AWR’s matching contributions and investment by participants. In addition, during the years ended December 31, 2016, 2015 and 2014, AWR issued 12,546, 66,458 and 37,006 Common Shares for approximately $235,000, $1,198,000 and $589,000, respectively, as a result of the exercise of stock options. During 2016, 2015 and 2014, no cash proceeds received by AWR as a result of the exercise of stock options were distributed to any subsidiaries of AWR.

In 2014 and 2015, AWR's Board of Directors approved two stock repurchase programs, authorizing AWR to repurchase up to 2.45 million shares of its Common Shares. Both programs were completed during 2015. Under these programs, Registrant repurchased 1,905,000 and 545,000 Common Shares on the open market during 2015 and 2014, respectively.

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

Dividend Limitations	12 Months Ended
Dividend Limitations	Dec. 31, 2016
Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract]
Dividend Limitations	Dividend Limitations GSWC is subject to contractual restrictions on its ability to pay dividends. GSWC’s maximum ability to pay dividends is restricted by certain Note Agreements to the sum of $21.0 million plus 100% of consolidated net income from various dates plus the aggregate net cash proceeds received from capital stock offerings or other instruments convertible into capital stock from various dates. Under the most restrictive of the Note Agreements, $374.8 million was available to pay dividends to AWR as of December 31, 2016. GSWC is also prohibited from paying dividends if, after giving effect to the dividend, its total indebtedness to capitalization ratio (as defined) would be more than 0.6667-to-1. Dividends in the amount of $25.5 million, $62.0 million and $52.0 million were paid to AWR by GSWC during the years ended December 31, 2016, 2015 and 2014, respectively. The ability of AWR, ASUS and GSWC to pay dividends is also restricted by California law. Under California law, AWR, GSWC and ASUS are each permitted to distribute dividends to its shareholders so long as the Board of Directors determines, in good faith, that either: (i) the value of the corporation’s assets equals or exceeds the sum of its total liabilities immediately after the dividend, or (ii) its retained earnings equals or exceeds the amount of the distribution. Under the least restrictive of the California tests, approximately $247.1 million was available to pay dividends to AWR’s shareholders at December 31, 2016. Approximately $206.3 million was available for GSWC to pay dividends to AWR at December 31, 2016. Approximately $57.2 million was available for ASUS to pay dividends to AWR as of December 31, 2016 to the extent that the subsidiaries of ASUS are able to pay dividends in that amount to ASUS under applicable state laws.

Bank Debt

12 Months Ended

Dec. 31, 2016

Bank Debt

Bank Debt

AWR has access to a syndicated credit facility, which expires in May 2018. In October 2016, AWR elected to increase the aggregate commitment as permitted under the terms of the facility agreement from $100.0 million to $150.0 million. The aggregate effective amount that may be outstanding under letters of credit is $25.0 million. AWR has obtained letters of credit, primarily for GSWC, in the aggregate amount of $9.9 million, with fees of 0.65% including: (i) a $5.4 million letter of credit representing a percentage of the outstanding American Recovery and Reinvestment Act (“ARRA”) funds received by GSWC for reimbursement of capital costs related to the installation of meters in GSWC’s Arden-Cordova water system, (ii) letters of credit in an aggregate amount of $340,000 as security for GSWC’s business automobile insurance policy, (iii) a letter of credit, in an amount of $585,000 as security for the purchase of power, (iv) a $15,000 irrevocable letter of credit pursuant to a franchise agreement with the City of Rancho Cordova, and (v) an irrevocable letter of credit in the amount of $3.6 million, pursuant to a settlement agreement with Southern California Edison Company to cover GSWC’s commitment to pay the settlement amount. Letters of credit outstanding reduce the amount that may be borrowed under the revolving credit facility. There were no compensating balances required.

Loans can be obtained at the option of AWR and bear interest at rates based on credit ratings and Euro rate margins. In April 2016, Standard & Poor's Rating Services ("S&P") affirmed the A+ credit rating and stable outlook on both AWR and GSWC. S&P's debt ratings range from AAA (highest rating possible) to D (obligation is in default). In December 2016, Moody's Investors Service ("Moody's") affirmed its A2 rating with a stable outlook for GSWC.

At December 31, 2016, there was $90.0 million outstanding under this facility. At times, AWR borrows under this facility and provides loans to its subsidiaries in support of their operations, on terms that are similar to that of the credit facility.

AWR’s short-term borrowing activities (excluding letters of credit) for the years ending December 31, 2016 and 2015 were as follows:



	December 31,
(in thousands, except percent)	2016			2015
Balance Outstanding at December 31,	$	90,000		$	28,000
Interest Rate at December 31,	1.46		%	1.09		%
Average Amount Outstanding	$	59,261		$	4,112
Weighted Average Annual Interest Rate	1.20		%	0.92		%
Maximum Amount Outstanding	$	96,000		$	37,000

All of the letters of credit are issued pursuant to the syndicated revolving credit facility. The syndicated revolving credit facility contains restrictions on prepayments, disposition of property, mergers, liens and negative pledges, indebtedness and guaranty obligations, transactions with affiliates, minimum interest coverage requirements, a maximum debt to capitalization ratio and a minimum debt rating. Pursuant to the credit agreement, AWR must maintain a minimum interest coverage ratio of 3.25 times interest expense, a maximum total funded debt ratio of 0.65 to 1.00 and a minimum Moody’s Investor Service or S&P debt rating of Baa3 or BBB-, respectively. As of December 31, 2016, 2015 and 2014, AWR was in compliance with these requirements. As of December 31, 2016, AWR had an interest coverage ratio of 7.07 times interest expense, a debt ratio of 0.46 to 1.00 and a debt rating of A+ by S&P.

Long-Term Debt

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Long-Term Debt

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

Each of the private placement notes issued by GSWC contain various restrictions. Private placement notes issued in the amount of $28 million due in 2031 contain restrictions on the payment of dividends, minimum interest coverage requirements, a maximum total indebtedness to capitalization ratio and a negative pledge. Pursuant to the terms of these notes, GSWC must maintain a minimum interest coverage ratio of two times interest expense. As of December 31, 2016, GSWC had an interest coverage ratio of over four times interest expense. Other private placement notes issued by GSWC have similar requirements related to the maintenance of a total indebtedness to capitalization ratio, as discussed below.

In December 2014, GSWC issued $15.0 million in 3.45% private placement senior notes due in 2029. In 2005 and 2009, GSWC issued two senior private placement notes to CoBank, ACB ("CoBank") due in 2028 and 2019, respectively. Pursuant to the terms of these three notes, GSWC must maintain a total indebtedness to capitalization ratio (as defined) of less than 0.6667-to-1 and a total indebtedness to earnings before income taxes, depreciation and amortization (EBITDA) of less than 8-to-1. As of December 31, 2016, GSWC had a total indebtedness to capitalization ratio of 0.4680-to-1 and a total indebtedness to EBITDA of 2.9-to-1.

Certain long-term debt issues outstanding as of December 31, 2016 can be redeemed, in whole or in part, at the option of GSWC subject to redemption schedules embedded in the agreements particular to each redeemable issue. With the exception of the 9.56% notes and the two senior notes issued to Co-Bank, as of December 31, 2016, the redemption premiums in effect are now zero. The 9.56% notes are subject to a make-whole premium based on 55 basis points above the applicable Treasury Yield if redeemed prior to 2021. After 2021, the maximum redemption premium is 3% of par value. The senior notes with Co-Bank are subject to a make-whole premium based on the difference between Co-Bank’s cost of funds on the date of purchase and Co-Bank’s cost of funds on the date of redemption, plus 0.5%. The $15.0 million, 3.45% senior notes due in 2029 have similar redemption premiums.

In October 2009, GSWC entered into an agreement with the California Department of Health (“CDPH”) whereby CDPH agreed to provide funds to GSWC of up to $9.0 million under the American Recovery and Reinvestment Act. Proceeds from the funds received were used to reimburse GSWC for capital costs incurred to install water meters to convert customers in GSWC’s Arden-Cordova district from non-metered service to metered service. GSWC received a total of $8.6 million in reimbursements from the CDPH, half of which was recorded as a contribution in aid of construction and the other half as long-term debt in accordance with the terms of the agreement. The loan portion bears interest at a rate of 2.5% and is payable over 20 years beginning in 2013. A surcharge to recover from customers the debt service cost on this loan was approved by the CPUC and implemented in 2013. Pursuant to the agreement, GSWC also issued letters of credit to CDPH equal to 80% of the amount loaned to GSWC. As of December 31, 2016, GSWC has a total of $5.4 million in letters of credit issued to CDPH.

Annual maturities of all long-term debt, including capitalized leases, at December 31, 2016 are as follows (in thousands):



	Maturity as of December 31,
2017	$	330
2018	325
2019	40,322
2020	346
2021	365
Thereafter	283,894
Total	$	325,582

Taxes on Income

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Taxes on Income

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

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

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

Changes in Tax Law:

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

The significant components of the deferred tax assets and liabilities as reflected in the balance sheets at December 31, 2016 and 2015 are:



	AWR						GSWC
	December 31,						December 31,
(dollars in thousands)	2016			2015			2016			2015
Deferred tax assets:
Regulatory-liability-related: ITC	$	903		$	952		$	903		$	952
Regulatory-liability-related: California Corp Franchise Tax	3,365			4,530			3,365			4,530
Other non-property-related	1,993			2,486			1,901			1,997
Contributions and advances	7,464			8,026			7,712			8,026
	$	13,725		$	15,994		$	13,881		$	15,505
Deferred tax liabilities:
Fixed assets	$	(200,378	)	$	(178,004	)	$	(203,133	)	$	(179,660	)
Regulatory-asset-related: depreciation and other	(24,402		)	(21,658		)	(24,402		)	(21,658		)
California Corp Franchise Tax	(2,033		)	(2,440		)	(2,208		)	(3,051		)
Other property-related	—			(66		)	(68		)	(65		)
Balancing and memorandum accounts	(7,010		)	(1,824		)	(7,271		)	(1,824		)
Deferred charges	(4,429		)	(4,849		)	(4,597		)	(4,905		)
	(238,252		)	(208,841		)	(241,679		)	(211,163		)
Accumulated deferred income taxes - net	$	(224,527	)	$	(192,847	)	$	(227,798	)	$	(195,658	)

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



	AWR
	Year Ended December 31,
(dollars in thousands)	2016		2015		2014
Current
Federal	$	2,297	$	21,866	$	5,595
State	4,798		5,442		137
Total current tax expense	$	7,095	$	27,308	$	5,732
Deferred
Federal	$	26,715	$	8,948	$	24,815
State	925		1,475		7,501
Total deferred tax expense	27,640		10,423		32,316
Total income tax expense	$	34,735	$	37,731	$	38,048



	GSWC
	Year Ended December 31,
(dollars in thousands)	2016			2015		2014
Current
Federal	$	(3,115	)	$	16,196	$	408
State	3,625			5,557		(2,754		)
Total current tax expense	$	510		$	21,753	$	(2,346	)
Deferred
Federal	$	25,864		$	8,536	$	24,373
State	2,235			2,183		9,979
Total deferred tax expense	28,099			10,719		34,352
Total income tax expense	$	28,609		$	32,472	$	32,006

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



	AWR
	Year Ended December 31,
(dollars in thousands, except percent)	2016			2015			2014
Federal taxes on pretax income at statutory rate	$	33,067		$	34,375		$	34,687
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	3,029			4,843			4,781
Flow-through on fixed assets	994			626			651
Flow-through on pension costs	(247		)	267			(507		)
Flow-through on removal costs	(2,068		)	(929		)	(1,571		)
Domestic production activities deduction	(78		)	(1,560		)	(643		)
Investment tax credit	(83		)	(88		)	(91		)
Other – net	121			197			741
Total income tax expense from operations	$	34,735		$	37,731		$	38,048
Pretax income from operations	$	94,478		$	98,215		$	99,106
Effective income tax rate	36.8		%	38.4		%	38.4		%



	GSWC
	Year Ended December 31,
(dollars in thousands, except percent)	2016			2015			2014
Federal taxes on pretax income at statutory rate	$	26,452		$	28,022		$	27,952
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	3,118			5,151			4,693
Flow-through on fixed assets	994			626			651
Flow-through on pension costs	(247		)	267			(507		)
Flow-through on removal costs	(2,068		)	(929		)	(1,571		)
Domestic production activities deduction	—			(1,268		)	(55		)
Investment tax credit	(82		)	(88		)	(91		)
Other – net	442			691			934
Total income tax expense from operations	$	28,609		$	32,472		$	32,006
Pretax income from operations	$	75,578		$	80,063		$	79,863
Effective income tax rate	37.9		%	40.6		%	40.1		%

AWR and GSWC had no unrecognized tax benefits at December 31, 2016, 2015 and 2014.

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

At December 31, 2016, 2015 and 2014, AWR included $461,000, $504,000 and $504,000, respectively, of net interest receivables from taxing authorities in other current and noncurrent assets. AWR recognized no interest income or expense during the year ended December 31, 2015, and recognized $8,000 and $19,000 of interest income during the years ended December 31, 2016 and 2014, respectively. At December 31, 2016, 2015 and 2014, GSWC included $499,000, $512,000 and $472,000, respectively, of net interest receivables from taxing authorities in other current and noncurrent assets. GSWC recognized $3,000 of interest expense during the year ended December 31, 2015, and $7,000 and $14,000 of interest income from taxing authorities during the years ended December 31, 2016 and 2014, respectively.

At December 31, 2016, 2015 and 2014, Registrant had no significant accruals for income-tax-related penalties and had no significant income-tax-related penalties recognized during the years ended December 31, 2016, 2015 and 2014.

Registrant files federal and various state income tax returns. AWR’s federal 2010 through 2012 refund claims were examined during 2015, and the Internal Revenue Service (“IRS”) completed its examination of them in February 2016. Its 2013-2015 tax years remain subject to examination by the IRS. AWR has filed protective refund claims with the applicable state taxing authority for the 2002 through 2008 tax years in connection with the matters on the federal claims for these years and other state tax matters. During 2012, the California Franchise Tax Board commenced examining these claims. The 2009-2015 tax years remain subject to examination by state taxing authorities.

Employee Benefit Plans

12 Months Ended

Dec. 31, 2016

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

Pension and Post-Retirement Medical Plans:

Registrant maintains a defined benefit pension plan (the “Pension Plan”) that provides eligible employees (those aged 21 and older, hired before January 1, 2011) monthly benefits upon retirement based on average salaries and length of service. The eligibility requirement to begin receiving these benefits is 5 years of vested service. The normal retirement benefit is equal to 2% of the five highest consecutive years’ average earnings multiplied by the number of years of credited service, up to a maximum of 40, reduced by a percentage of primary social security benefits. There is also an early retirement option. Annual contributions are made to the Pension Plan, which comply with the funding requirements of the Employee Retirement Income Security Act (“ERISA”). At December 31, 2016, Registrant had 957 participants in the Pension Plan.

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

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

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

The following table sets forth the Pension Plan’s and post-retirement medical plan’s funded status and amounts recognized in Registrant’s balance sheets and the components of net pension cost and accrued liability at December 31, 2016 and 2015:



	Pension Benefits						Post-Retirement Medical Benefits
(dollars in thousands)	2016			2015			2016			2015
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	168,934		$	185,184		$	9,393		$	12,326
Service cost	5,094			6,276			247			340
Interest cost	7,910			7,686			371			435
Actuarial (gain) loss	4,162			(24,413		)	(715		)	(3,375		)
Benefits/expenses paid	(5,736		)	(5,799		)	(494		)	(333		)
Projected benefit obligation at end of year	$	180,364		$	168,934		$	8,802		$	9,393

Changes in Plan Assets:
Fair value of plan assets at beginning of year	$	142,174		$	140,561		$	10,614		$	10,723
Actual return on plan assets	9,182			673			418			115
Employer contributions	5,252			6,739			—			109
Benefits/expenses paid	(5,736		)	(5,799		)	(494		)	(333		)
Fair value of plan assets at end of year	$	150,872		$	142,174		$	10,538		$	10,614

Funded Status:
Net amount recognized as accrued pension cost	$	(29,492	)	$	(26,760	)	$	1,736		$	1,221



	Pension Benefits						Post-Retirement Medical Benefits
(in thousands)	2016			2015			2016			2015
Amounts recognized on the balance sheets:
Non-current assets	$	—		$	—		$	1,736		$	1,221
Current liabilities	—			—			—			—
Non-current liabilities	(29,492		)	(26,760		)	—			—
Net amount recognized	$	(29,492	)	$	(26,760	)	$	1,736		$	1,221
Amounts recognized in regulatory assets consist of:
Prior service cost (credit)	$	—		$	49		$	—		$	(34	)
Net (gain) loss	25,828			21,921			(5,515		)	(5,572		)
Regulatory assets (liabilities)	25,828			21,970			(5,515		)	(5,606		)
Unfunded accrued pension cost	3,664			4,790			3,779			4,385
Net liability (asset) recognized	$	29,492		$	26,760		$	(1,736	)	$	(1,221	)

Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	$	21,970		$	39,170		$	(5,606	)	$	(3,125	)
Net loss (gain)	4,818			(15,292		)	(644		)	(2,997		)
Amortization of prior service (cost) credit	(49		)	(118		)	34			200
Amortization of net gain (loss)	(911		)	(1,790		)	701			316
Total change in regulatory asset	3,858			(17,200		)	91			(2,481		)
Regulatory asset (liability) at end of year	$	25,828		$	21,970		$	(5,515	)	$	(5,606	)

Net periodic pension costs	$	4,126		$	6,075		$	(606	)	$	(234	)
Change in regulatory asset	3,858			(17,200		)	91			(2,481		)
Total recognized in net periodic pension cost and regulatory asset (liability)	$	7,984		$	(11,125	)	$	(515	)	$	(2,715	)

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Prior service (cost) credit	$	—		$	(49	)	$	—		$	34
Net gain (loss)	$	(835	)	$	(510	)	$	679		$	599

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	180,364		$	168,934		$	8,802		$	9,393
Accumulated benefit obligation	$	165,998		$	155,469		N/A			N/A
Fair value of plan assets	$	150,872		$	142,174		$	10,538		$	10,614

Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate	4.44		%	4.65		%	3.97		%	4.25		%
Rate of compensation increase	*			*			N/A			N/A

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

Consistent with decisions from the CPUC and in accordance with regulatory accounting principles, Registrant capitalizes a portion of its pension and other post-retirement costs in the overhead pool included in GSWC's utility plant. The components of net periodic pension and post-retirement benefits cost, before allocation to the overhead pool, for 2016, 2015 and 2014 are as follows:



	Pension Benefits									Post-Retirement Medical Benefits
(dollars in thousands, except percent)	2016			2015			2014			2016			2015			2014
Components of Net Periodic Benefits Cost:
Service cost	$	5,094		$	6,276		$	5,643		$	247		$	340		$	348
Interest cost	7,910			7,686			7,520			371			435			495
Expected return on plan assets	(9,838		)	(9,795		)	(8,898		)	(489		)	(493		)	(453		)
Amortization of transition	—			—			—			—			—			418
Amortization of prior service cost (credit)	49			118			118			(34		)	(200		)	(200		)
Amortization of actuarial (gain) loss	911			1,790			—			(701		)	(316		)	(330		)
Net periodic pension cost under accounting standards	$	4,126		$	6,075		$	4,383		$	(606	)	$	(234	)	$	278
Regulatory adjustment - over collection	859			523			1,622			—			—			—
Total expense recognized, before allocation to overhead pool	$	4,985		$	6,598		$	6,005		$	(606	)	$	(234	)	$	278

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.65		%	4.25		%	5.10		%	4.25		%	3.80		%	4.65		%
Expected long-term return on plan assets	7.00		%	7.00		%	7.00		%	*			*			*
Rate of compensation increase	**			4.00		%	4.00		%	N/A			N/A			N/A

*7.0% for union plan, 4.2% for non-union, net of income taxes in 2016, 2015 and 2014.

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

Regulatory Adjustment:

The CPUC authorized GSWC to track differences between the forecasted annual pension expenses adopted in rates for its water regions and the general office and the actual annual expense to be recorded by GSWC in accordance with the accounting guidance for pension costs. During the years ended December 31, 2016, 2015, and 2014 GSWC's actual expense was lower than the amounts included in water and electric customer rates by $859,000, $523,000 and $1.6 million, respectively. These over-collections have been recorded in the two-way pension balancing accounts included in regulatory assets. As of December 31, 2016, the pension balancing account had a $1.3 million net under-collection included in regulatory assets.

Plan Funded Status:

The Pension Plan was underfunded at December 31, 2016 and 2015. Registrant’s market related value of plan assets is equal to the fair value of plan assets. Past volatile market conditions have affected the value of GSWC’s trust established to fund its future long-term pension benefits. These benefit plan assets and related obligations are measured annually using a December 31 measurement date. Changes in the plan’s funded status will affect the assets and liabilities recorded on the balance sheet in accordance with accounting guidance on employers’ accounting for defined benefit pension and other post-retirement plans. Due to Registrant’s regulatory recovery treatment, the recognition of the funded status is offset by a regulatory asset pursuant to guidance on accounting for the effects of certain types of regulation.

Plan Assets:

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

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

The Committee approves the target asset allocations. Registrant’s pension and post-retirement plan weighted-average asset allocations at December 31, 2016 and 2015, by asset category are as follows:



	Pension Benefits				Post-Retirement Medical Benefits
Asset Category	2016		2015		2016		2015
Actual Asset Allocations:
Equity securities	57	%	55	%	58	%	60	%
Debt securities	38	%	40	%	39	%	38	%
Real Estate Funds	5	%	5	%	—	%	—	%
Cash equivalents	—	%	—	%	3	%	2	%
Total	100	%	100	%	100	%	100	%

Equity securities did not include AWR’s Common Shares as of December 31, 2016 and 2015.



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

The Committee appointed a management firm to manage the Pension Plan assets effective February 2015. During 2015, the pension plan assets were allocated to collective trust funds managed by the management firm. The fair value of these collective trust funds are measured using net asset value per share. In accordance with ASU 2015-07 Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalents), the fair value of the collective trust funds are not categorized in the fair value hierarchy as of December 31, 2016.

The following tables set forth the fair value, measured by net asset value, of the pension investment assets as of December 31, 2016 and 2015:



	Net Asset Value as of December 31, 2016
(dollars in thousands)	Fair Value		Unfunded Commitments	Redemption Frequency	Redemption Notice Period
Cash equivalents	$	500	—	N/A	N/A
Fixed income fund	57,674		—	Daily	Daily
Equity securities:
U.S. small/mid cap funds	24,312		—	Daily	Daily
U.S. large cap funds	46,175		—	Daily	Daily
International funds	14,869		—	Daily	Daily
Total equity funds	85,356		—
Real estate funds	7,342		—	Daily	Daily
Total	$	150,872	—



	Net Asset Value as of December 31, 2015
(dollars in thousands)	Fair Value		Unfunded Commitments	Redemption Frequency	Redemption Notice Period
Cash equivalents	$	469	—	N/A	N/A
Fixed income fund	56,218		—	Daily	Daily
Equity securities:
U.S. small/mid cap funds	21,219		—	Daily	Daily
U.S. large cap funds	42,395		—	Daily	Daily
International funds	14,455		—	Daily	Daily
Total equity funds	78,069		—
Real estate funds	7,418		—	Daily	Daily
Total	$	142,174	—

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

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

The following tables set forth by level, within the fair value hierarchy, the post-retirement plan's investment assets measured at fair value as of December 31, 2016 and 2015:



	Fair Value as of December 31, 2016
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	360	—	—	$	360
Fixed income	4,072		—	—	4,072
U.S. equity securities (large cap stocks)	6,106		—	—	6,106
Total investments measured at fair value	$	10,538	—	—	$	10,538



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

Plan Contributions:

During 2016, Registrant contributed $5.3 million to its pension plan and did not make a contribution to the post-retirement medical plan. Registrant currently expects to contribute approximately $6.2 million to its pension plan in 2017. Registrant’s policy is to fund the plans annually at a level which is deductible for income tax purposes and is consistent with amounts recovered in customer rates.

Benefit Payments:

Estimated future benefit payments at December 31, 2016 for the next five years and thereafter are as follows (in thousands):



	Pension Benefits		Post-Retirement Medical Benefits
2017	$	6,385	$	560
2018	6,855		609
2019	7,354		633
2020	7,945		680
2021	8,542		768
Thereafter	51,307		3,719
Total	$	88,388	$	6,969

Assumptions:

Certain actuarial assumptions, such as the discount rate, long-term rate of return on plan assets, mortality, and the healthcare cost trend rate have a significant effect on the amounts reported for net periodic benefit cost as well as the related benefit obligation amounts. During 2015, Registrant updated other key assumptions used for the valuation of the pension, post-retirement medical and supplemental executive retirement plans. These updates included: (i) updates in demographic assumptions, such as retirement and termination rates, to reflect recent changes in participant behavior, and (ii) salary increases based on Registrant’s recent and future expected experience. These updates resulted in actuarial gains in the benefit obligations for the pension, post-retirement medical and supplemental executive retirement plans in 2015.

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

Expected Long-Term Rate of Return on Assets — The long-term rate of return on plan assets represents an estimate of long-term returns on an investment portfolio consisting of a mixture of equities, fixed income and other investments. To develop the expected long-term rate of return on assets assumption for the pension plan, Registrant considered the historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the pension portfolio. Registrant’s policy is to fund the medical benefit trusts based on actuarially determined amounts as allowed in rates approved by the CPUC. Registrant has invested the funds in the post-retirement trusts that will achieve a desired return and minimize amounts necessary to recover through rates. The mix is expected to provide for a return on assets similar to the Pension Plan and to achieve Registrant’s targeted allocation. This resulted in the selection of the 7.0% long-term rate of return on assets assumption for the union plan and 4.2% (net of income taxes) for the non-union plan portion of the post-retirement plan.

Mortality — Mortality assumptions are a critical component of benefit obligation amounts and a key factor in determining the expected length of time for annuity payments. In 2014, the Society of Actuaries ("SOA") released new mortality tables for pension plans. Beginning with 2014, the benefit obligation amounts assumed a longer life expectancy of participants as a result of the actuarial update to mortality tables. In 2016, the SOA published updated mortality tables reflecting three additional years of data and refined certain parameters used in developing the 2014 tables. Accordingly, as of December 31, 2016, the benefit obligation amounts reflect updates to the 2014 mortality tables. The updates to the mortality tables, as compared to those used prior to 2014, are expected to increase future annual net periodic costs.

Healthcare Cost Trend Rate — The assumed health care cost trend rate for 2017 starts at 6.7% grading down to 4.7% in 2037 for those under age 65, and at 6.3% grading down to 4.5% in 2037 for those 65 and over. Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plans. A one-percentage-point change in assumed health care cost trend rates would have the following effects on the post-retirement medical plan:



(dollars in thousands)	1-Percentage-Point Increase		1-Percentage-Point Decrease
Effect on total of service and interest cost components	$	55	$	(47	)
Effect on post-retirement benefit obligation	$	914	$	(790	)

Supplemental Executive Retirement Plan:

Registrant has a supplemental executive retirement plan (“SERP”) that provides additional retirement benefits to certain key employees and officers of Registrant by making up benefits, which are limited by Sections 415 and 401(a)(17) of the Internal Revenue Code of 1986, as amended, and certain additional benefits. The Board of Directors approved the establishment of a Rabbi Trust created for the SERP. Assets in a Rabbi Trust can be subject to the claims of creditors; therefore, they are not considered as an asset for purposes of computing the SERP’s funded status. As of December 31, 2016, the balance in the Rabbi Trust totaled $12.0 million and is included in Registrant’s other property and investments.

All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The fixed income category includes corporate bonds and notes. The fair values of these investments are based on quoted market prices in active markets. The following tables set forth by level, within the fair value hierarchy, the Rabbi Trust investment assets measured at fair value as of December 31, 2016 and 2015:



	Fair Value as of December 31, 2016
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	46	—	—	$	46
Fixed income securities	4,801		—	—	4,801
Equity securities	7,149		—	—	7,149
Total investments measured at fair value	$	11,996	—	—	$	11,996



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

The following provides a reconciliation of benefit obligations, funded status of the SERP, as well as a summary of significant estimates at December 31, 2016 and 2015:



(dollars in thousands)	2016			2015
Change in Benefit Obligation:
Benefit obligation at beginning of year	$	16,317		$	15,926
Service cost	799			814
Interest cost	743			653
Actuarial (gain) loss	3,341			(683		)
Benefits paid	(417		)	(393		)
Benefit obligation at end of year	$	20,783		$	16,317
Changes in Plan Assets:
Fair value of plan assets at beginning of year	—			—
Fair value of plan assets at end of year	—			—

Funded Status:
Net amount recognized as accrued cost	$	(20,783	)	$	(16,317	)

The change in actuarial gain/loss in the SERP was due, in part, to a decrease in the discount rate during 2016, while the discount rate increased during 2015.



(in thousands)	2016			2015
Amounts recognized on the balance sheets:
Current liabilities	$	(419	)	$	(411	)
Non-current liabilities	(20,364		)	(15,906		)
Net amount recognized	$	(20,783	)	$	(16,317	)
Amounts recognized in regulatory assets consist of:
Prior service cost	$	11		$	36
Net loss	6,463			3,416
Regulatory assets	6,474			3,452
Unfunded accrued cost	14,309			12,865
Net liability recognized	$	20,783		$	16,317

Changes in plan assets and benefit obligations recognized in regulatory assets consist of:
Regulatory asset at beginning of year	$	3,452		$	4,683
Net (gain) loss	3,339			(683		)
Amortization of prior service credit	(25		)	(117		)
Amortization of net loss	(292		)	(431		)
Total change in regulatory asset	3,022			(1,231		)
Regulatory asset at end of year	$	6,474		$	3,452

Net periodic pension cost	$	1,859		$	2,015
Change in regulatory asset	3,022			(1,231		)
Total recognized in net periodic pension and regulatory asset	$	4,881		$	784

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net asset (obligation)	$	—		$	—
Prior service cost	(11		)	(25		)
Net loss	(777		)	(292		)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	20,783		$	16,317
Accumulated benefit obligation	17,144			14,533
Fair value of plan assets	—			—
Weighted-average assumptions used to determine benefit obligations:
Discount rate	4.34		%	4.61		%
Rate of compensation increase	4.00		%	4.00		%

The components of SERP expense, before allocation to the overhead pool, for 2016, 2015 and 2014 are as follows:



(dollars in thousands, except percent)	2016			2015			2014
Components of Net Periodic Benefits Cost:
Service cost	$	799		$	814		$	768
Interest cost	743			653			615
Amortization of prior service cost	25			117			161
Amortization of net loss	292			431			139
Net periodic pension cost	$	1,859		$	2,015		$	1,683

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.61		%	4.15		%	5.05		%
Rate of compensation increase	4.00		%	4.00		%	4.00		%

Benefit Payments: Estimated future benefit payments for the SERP at December 31, 2016 for the next ten years are as follows (in thousands):



2017	$	419
2018	664
2019	731
2020	1,246
2021	1,302
Thereafter	6,714
Total	$	11,076

401(k) Investment Incentive Program:

Registrant has a 401(k) Investment Incentive Program under which employees may invest a percentage of their pay, up to a maximum investment prescribed by law, in an investment program managed by an outside investment manager. Registrant’s cash contributions to the 401(k) are based upon a percentage of individual employee contributions and for the years ended December 31, 2016, 2015 and 2014 were $2.2 million, $2.1 million and $1.9 million, respectively. In 2011, this program was amended to incorporate the defined contribution plan previously discussed. Contributions to the defined contribution plan for the years ended December 31, 2016, 2015 and 2014 were $951,000, $755,000 and $568,000, respectively.

Stock-Based Compensation Plans

12 Months Ended

Dec. 31, 2016

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

Stock-Based Compensation Plans

Summary Description of Stock Incentive Plans

AWR currently has five stock incentive plans: the 2000, 2008 and 2016 employee plans for its employees, and the 2003 and 2013 directors plans for directors, each more fully described below.

2000, 2008 and 2016 Employee Plans — AWR adopted these employee plans, following shareholder approval, to provide stock-based incentive awards in the form of stock options, restricted stock units and restricted stock to employees as a means of promoting the success of Registrant by attracting, retaining and more fully aligning the interests of employees with those of customers and shareholders. The 2008 and 2016 employee plans also provide for the grant of performance awards. No additional grants may be made under the 2000 or 2008 employee plans.

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

For restricted stock unit awards, the Compensation Committee determines the specific terms, conditions and provisions relating to each restricted stock unit. Each employee who has been granted a time-vested restricted stock unit is entitled to dividend equivalent rights in the form of additional restricted stock units until vesting of the time-vested restricted stock units. In general, time-vested restricted stock units vest over a period of three years. Restricted stock units may also vest upon retirement if the grantee is at least 55 and the sum of the grantee's age and years of service are equal to or greater than 75, or upon death or total disability. In addition, restricted stock units may vest following a change in control if the Company terminates the grantee other than for cause or the employee terminates employment for good reason. Each restricted stock unit is non-voting and entitles the holder of the restricted stock unit to receive one Common Share.

The Compensation Committee also has the authority to determine the number, amount or value of performance awards, the duration of the performance period or performance periods applicable to the award and the performance criteria applicable to each performance award for each performance period. Each outstanding performance award granted by the Compensation Committee has been in the form of restricted stock units that generally vest over a period of three years as provided in the performance award agreement. The amount of the performance award paid to an employee depends upon satisfaction of performance criteria is generally determined by the Compensation Committee following the end of a three-year performance period. Performance awards may also vest and be payable upon retirement if the grantee is at least 55 and the sum of the grantee's age and years of service are equal to or greater than 75, or upon death or total disability, with adjustments which take into account the shortened performance period for death and disability. In addition, performance awards may vest following a change in control if the Company terminates the grantee other than for cause or the employee terminates employment for good reason, subject to adjustments which take into account the shortened performance period.

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

From 2009 through 2014, non-employee directors received restricted stock units equal to two times the annual retainer. Since 2014, non-employee directors are entitled to receive restricted stock units in an amount determined by the board of directors. This amount may not exceed two times the annual retainer paid to directors. One-third of the restricted stock units granted in 2009 through 2012 were payable to each non-employee director at the earlier of the first, second and third anniversaries of the date of grant and the date of termination of service as a director. Each non-employee director is entitled to receive restricted stock units granted after 2012 ninety days after the grant date. Restricted stock units credited to each non-employee director’s restricted stock unit account are at all times fully vested and non-forfeitable.

No stock options have been granted to directors since AWR’s 2006 annual meeting under the 2003 directors plan, and no stock options may be granted to directors under the 2013 directors plan.

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

Recognition of Compensation Expense

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

The following table presents share-based compensation expenses for the years ended December 31, 2016, 2015 and 2014. These expenses resulting from restricted stock units, including performance awards, are included in administrative and general expenses in AWR's and GSWC’s statements of income:



	AWR						GSWC
	For The Years Ended December 31,						For The Years Ended December 31,
(in thousands)	2016		2015		2014		2016		2015		2014
Stock-based compensation related to:
Restricted stock units	$	2,538	$	2,754	$	2,222	$	2,118	$	2,443	$	1,748
Total stock-based compensation expense	$	2,538	$	2,754	$	2,222	$	2,118	$	2,443	$	1,748

Equity-based compensation cost, capitalized as part of GSWC's utility plant for the years ended December 31, 2016, 2015 and 2014 was $155,000, $369,000 and $255,000, respectively, for both AWR and GSWC. For the years ended December 31, 2016, 2015 and 2014, AWR realized approximately $581,000, $877,000 and $533,000, respectively, of tax benefits from stock-based awards. For the years ended December 31, 2016, 2015 and 2014, GSWC realized approximately $501,000, $872,000 and $514,000, respectively, of tax benefits from stock-based awards.

Registrant amortizes stock-based compensation over the requisite (vesting) period for the entire award. Options issued pursuant to the 2000 employee plan vest and are exercisable in installments of 33% the first two years and 34% in the third year, starting one year from the date of the grant and expire 10 years from the date of the grant. No stock options have been granted under the 2008 employee plan. Time-vesting restricted stock units vest and become nonforfeitable in installments of 33% the first two years and 34% in the third year, starting one year from the date of the grant. Outstanding performance awards vest and become nonforfeitable in installments of 33% the first two years and 34% in the third year, and are distributed at the end of the performance period if the performance criteria set forth in the award agreement are satisfied.

Stock Options — There were no stock options granted during the years 2016, 2015 or 2014. A summary of stock option activity as of December 31, 2016 and changes during the year ended December 31, 2016, are presented below:



	Number of Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Options outstanding at January 1, 2016	150,606		$	17.39
Granted	—		—
Exercised	(12,546	)	18.75
Forfeited or expired	(1,500	)	16.87
Options outstanding at December 31, 2016	136,560		$	17.27	1.92	$	3,863,731
Options exercisable at December 31, 2016	136,560		$	17.27	1.92	$	3,863,731

The aggregate intrinsic value in the table above represents the total pretax intrinsic value (i.e., the difference between the closing price of the Common Shares on the last trading day of the 2016 calendar year and the exercise price, times the number of shares) that would have been received by the option holders had all option holders exercised their option on December 31, 2016. This amount changes if the fair market value of the Common Shares changes. The total intrinsic value of options exercised during the years ended December 31, 2016, 2015 and 2014 was approximately $308,000, $1,457,000 and $596,000, respectively.

During the years ended December 31, 2016, 2015 and 2014, Registrant received approximately $235,000, $1,198,000 and $589,000, respectively, in cash proceeds from the exercise of its stock options.

Restricted Stock Units (Time-Vested) — A restricted stock unit (“RSU”) represents the right to receive a share of AWR’s Common Shares and are valued based on the fair market value of AWR's Common Shares on the date of grant. The fair value of RSUs were determined based on the closing trading price of Common Shares on the grant date. A summary of the status of Registrant’s outstanding RSUs, excluding performance awards, to employees and directors as of December 31, 2016, and changes during the year ended December 31, 2016, is presented below:



	Number of Restricted Share Units		Weighted Average Grant-Date Value
Restricted share units at January 1, 2016	111,335		$	26.21
Granted	37,807		40.52
Vested	(40,555	)	27.03
Forfeited	(858	)	38.06
Restricted share units at December 31, 2016	107,729		$	30.83

As of December 31, 2016, there was approximately $0.8 million of total unrecognized compensation cost related to restricted stock units granted under AWR’s employee and director’s stock plans. That cost is expected to be recognized over a weighted average period of 1.42 years.

Restricted Stock Units (Performance Awards) – During the years ended December 31, 2016, 2015 and 2014, the Compensation Committee granted performance awards in the form of restricted stock units to officers of the Registrant. A performance award represents the right to receive a share of AWR's Common Shares if specified performance goals are met over the performance period specified in the grant (generally three years), subject to certain exceptions through the performance period. Each grantee of any outstanding performance award may earn between 0% and 200% of the target amount depending on Registrant's performance against performance goals, which are determined by the Compensation Committee on the date of grant. As determined by the Compensation Committee, the performance awards granted during the years ended December 31, 2016, 2015 and 2014 included various performance-based conditions and one market-based condition related to total shareholder return ("TSR") that will be earned based on Registrant’s TSR compared to the TSR for a specific peer group of investor-owned water companies.

A summary of the status of Registrant’s outstanding performance awards to officers as of December 31, 2016, and changes during the year ended December 31, 2016, is presented below:



	Number of Performance awards		Weighted Average Grant-Date Value
Performance awards at January 1, 2016	131,953		$	30.66
Granted	29,758		40.81
Performance criteria adjustment	(8,100	)	28.09
Vested	(51,408	)	27.82
Performance awards at December 31, 2016	102,203		$	35.25

A portion of the fair value of performance awards was estimated at the grant date based on the probability of satisfying the market-based condition using a Monte-Carlo simulation model, which assesses the probabilities of various outcomes of the market condition. The portion of the fair value of the performance awards associated with performance-based conditions was based on the fair market value of AWR's Common Shares at the grant date. The fair value of each outstanding performance award grant is amortized into compensation expense in installments of 33% the first two years and 34% in the third year of their respective vesting periods, which is generally over 3 years unless earlier vested pursuant to the terms of the agreement. The accrual of compensation costs is based on the estimate of the final expected value of the award, and is adjusted as required for the portion based on the performance-based condition. Unlike the awards with performance-based conditions, for the portion based on the market-based condition, compensation cost is recognized, and not reversed, even if the market condition is not achieved, as required by the accounting guidance for share-based awards. As of December 31, 2016, $879,000 of unrecognized compensation costs related to performance awards is expected to be recognized over a weighted average period of 1.53 years.

Commitments

12 Months Ended

Dec. 31, 2016

Risks and Uncertainties [Abstract]

Commitments

GSWC’s Water Supply:

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

GSWC has contracts to purchase water or water rights for an aggregate amount of $5.3 million as of December 31, 2016. Included in the $5.3 million is a commitment of $2.7 million to lease water rights from a third party under an agreement which expires in 2028. The remaining $2.6 million are commitments for purchased water with other third parties which expire through 2038.

GSWC’s estimated future minimum payments under these purchased water supply commitments at December 31, 2016 are as follows (in thousands):



2017	$	409
2018	409
2019	409
2020	409
2021	409
Thereafter	3,225
Total	$	5,270

Bear Valley Electric Service:

Generally, GSWC’s electric division purchases power at a fixed cost, under long-term purchased power contracts, depending on the amount of power and the period during which the power is purchased under such contracts. During 2014, GSWC's power purchases were based on month-to-month arrangements, as the previous long-term purchase power contract expired in 2013. However, GSWC began taking power pursuant to new purchased power contracts approved by the CPUC effective January 1, 2015 at a fixed cost over three and five year terms depending on the amount of power and period during which the power is purchased under the contracts. As of December 31, 2016, GSWC's commitment under these contracts totaled approximately $18.1 million.

Operating Leases:

Registrant leases equipment and facilities primarily for its Regional and District offices and ASUS operations under non-cancelable operating leases with varying terms, provisions and expiration dates. Rent expense for leases that contain scheduled rent increases are recorded on a straight-line basis. During 2016, 2015 and 2014, Registrant’s consolidated rent expense was approximately $2,298,000, $2,740,000 and $2,982,000, respectively. Registrant’s future minimum payments under long-term non-cancelable operating leases at December 31, 2016 are as follows (in thousands):



2017	$	2,451
2018	2,106
2019	1,680
2020	1,347
2021	341
Thereafter	720
Total	$	8,645

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

Contingencies	12 Months Ended
Contingencies	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies Condemnation of Properties: The laws of the state of California provide for the acquisition of public utility property by governmental agencies through their power of eminent domain, also known as condemnation, where doing so is necessary and in the public interest. In addition, these laws provide that the owner of utility property (i) may contest whether the condemnation is actually necessary and in the public interest, and (ii) is entitled to receive the fair market value of its property if the property is ultimately taken. Claremont System: In December 2014, the City of Claremont, California filed a complaint in eminent domain against GSWC. The trial determining the City of Claremont's right to seize the system by eminent domain concluded in August 2016. On December 9, 2016, the County of Los Angeles Superior Court issued a decision rejecting the City of Claremont’s attempt to take over GSWC’s Claremont water system. On February 2, 2017, the City of Claremont filed an appeal to the decision. At this time, Registrant is unable predict the outcome of the appeal. 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 $22.5 million. GSWC serves approximately 3,000 customers in Ojai. Environmental Clean-Up and Remediation: GSWC has been involved in environmental remediation and cleanup at a plant site (“Chadron Plant”) that contained an underground storage tank which was used to store gasoline for its vehicles. This tank was removed from the ground in July 1990 along with the dispenser and ancillary piping. Since then, GSWC has been involved in various remediation activities at this site. Analysis indicates that offsite monitoring wells may also be necessary to document effectiveness of remediation. As of December 31, 2016, the total spent to clean-up and remediate GSWC’s plant facility was approximately $5.2 million, of which $1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of December 31, 2016, GSWC has a regulatory asset and an accrued liability for the estimated additional cost of $1.4 million to complete the cleanup at the site. The estimate includes costs for two years of continued activities of groundwater cleanup and monitoring, future soil treatment and site-closure-related activities. The ultimate cost may vary as there are many unknowns in remediation of underground gasoline spills and this is an estimate based on currently available information. Management also believes it is probable that the estimated additional costs will be approved in rate base by the CPUC. Other Litigation: Registrant is also subject to other ordinary routine litigation incidental to its business. Management believes that rate recovery, proper insurance coverage and reserves are in place to insure against property, general liability and workers’ compensation claims incurred in the ordinary course of business. Registrant is unable to predict an estimate of the loss, if any, resulting from any pending suits or administrative proceedings.

Business Segments

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Business Segments

AWR has 3 reportable segments, water, electric and contracted services, whereas GSWC has 2 segments, water and electric. AWR has no material assets other than its investments in its subsidiaries on a stand-alone basis.

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

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



	As Of And For The Year Ended December 31, 2016
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	302,931	$	35,771	$	97,385	$	—		$	436,087
Operating income (loss)	87,911		7,908		18,916		(19		)	114,716
Interest expense, net	19,696		1,337		68		134			21,235
Utility Plant	1,089,031		56,280		5,615		—			1,150,926
Depreciation and amortization expense (1)	35,777		2,027		1,046		—			38,850
Income tax expense/(benefit)	25,894		2,715		6,672		(546		)	34,735
Capital additions	120,850		7,063		1,954		—			129,867



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



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

____________________________

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $259,000, $641,000 and $678,000 for the years ended December 31, 2016, 2015 and 2014, respectively.

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



	December 31,
	2016		2015
Total utility plant	$	1,150,926	$	1,060,794
Other assets	319,567		283,165
Total consolidated assets	$	1,470,493	$	1,343,959

- 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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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 4: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Allowance for Doubtful Accounts

12 Months Ended

Dec. 31, 2016

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts

The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries. Provisions included in 2016 and 2015 for AWR and GSWC are as follows:



	AWR
	December 31,
(dollars in thousands)	2016			2015
Balance at beginning of year	$	944		$	892
Provision charged to expense	619			870
Accounts written off, net of recoveries	(799		)	(818		)
Balance at end of year	$	764		$	944

Allowance for doubtful accounts related to accounts receivable-customer	$	702		$	790
Allowance for doubtful accounts related to other accounts receivable	62			154
Total allowance for doubtful accounts	$	764		$	944



	GSWC
	December 31,
(dollars in thousands)	2016			2015
Balance at beginning of year	$	919		$	892
Provision charged to expense	627			845
Accounts written off, net of recoveries	(785		)	(818		)
Balance at end of year	$	761		$	919

Allowance for doubtful accounts related to accounts receivable-customer	$	702		$	790
Allowance for doubtful accounts related to other accounts receivable	59			129
Total allowance for doubtful accounts	$	761		$	919

Supplemental Cash Flow Information

12 Months Ended

Dec. 31, 2016

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information

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



	AWR						GSWC
	December 31,						December 31,
	2016		2015		2014		2016		2015		2014
Taxes and Interest Paid:
Income taxes paid	$	10,916	$	14,817	$	15,984	$	8,437	$	1,541	$	16,500
Interest paid, net of capitalized interest	22,305		21,822		22,236		22,078		21,797		22,184

Non-Cash Transactions:
Accrued payables for investment in utility plant	$	17,236	$	20,655	$	13,147	$	17,207	$	20,655	$	13,141
Property installed by developers and conveyed	5,395		3,284		800		5,395		3,284		800

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT

12 Months Ended

Dec. 31, 2016

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT

CONDENSED BALANCE SHEETS



	December 31,
(in thousands)	2016		2015
Assets

Cash and equivalents	$	32	$	836
Inter-company note receivables	76,931		12,000
Income taxes receivable and other receivables	—		11
Total current assets	76,963		12,847

Investments in subsidiaries	506,584		479,397
Deferred taxes and other assets	6,964		5,604
Total assets	$	590,511	$	497,848

Liabilities and Capitalization

Notes payable to bank	$	90,000	$	28,000
Income taxes payable	4,043		2,579
Inter-company payables	—		474
Deferred taxes and other liabilities	517		28
Total current liabilities	94,560		31,081

Deferred taxes	—		734
Income taxes payable and other liabilities	1,654		88
Total other liabilities	1,654		822

Common shareholders’ equity	494,297		465,945
Total capitalization	494,297		465,945

Total liabilities and capitalization	$	590,511	$	497,848

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

CONDENSED STATEMENTS OF INCOME



	For the Years Ended December 31,
(In thousands, except per share amounts)	2016			2015			2014
Operating revenues and other income	$	71		$	98		$	81
Operating expenses and other expenses	19			11			48
Income before equity in earnings of subsidiaries and income taxes	52			87			33

Equity in earnings of subsidiaries	59,145			59,587			60,029

Income before income taxes	59,197			59,674			60,062

Income tax expense (benefit)	(546		)	(810		)	(996		)

Net income	$	59,743		$	60,484		$	61,058

Weighted Average Number of Common Shares Outstanding	36,552			37,389			38,658
Basic Earnings Per Common Share	$	1.63		$	1.61		$	1.57

Weighted Average Number of Diluted Common Shares Outstanding	36,750			37,614			38,880
Fully Diluted Earnings per Common Share	$	1.62		$	1.60		$	1.57

Dividends Paid Per Common Share	$	0.914		$	0.874		$	0.831

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

CONDENSED STATEMENTS OF CASH FLOWS



	For the Years Ended December 31,
(in thousands)	2016			2015			2014
Cash Flows From Operating Activities	$	34,878		$	57,682		$	61,092

Cash Flows From Investing Activities:
Loans (made to)/repaid from, wholly-owned subsidiaries	(64,500		)	(12,000		)	19,668
Net cash provided (used) in investing activities	(64,500		)	(12,000		)	19,668

Cash Flows From Financing Activities:
Repurchase of Common Shares	—			(72,893		)	(17,180		)
Proceeds from note payable to GSWC	—			20,700			8,300
Repayment of note payable to GSWC	—			(20,700		)	(8,800		)
Proceeds from stock option exercises	235			1,198			589
Net change in notes payable to banks	62,000			28,000			—
Dividends paid	(33,408		)	(32,690		)	(32,111		)
Other	(9		)	(90		)	(36		)
Net cash provided (used) in financing activities	28,818			(76,475		)	(49,238		)

Change in cash and equivalents	(804		)	(30,793		)	31,522
Cash and equivalents at beginning of period	836			31,629			107

Cash and equivalents at the end of period	$	32		$	836		$	31,629

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

Basis of Presentation

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

Related Party Transactions:

As further discussed in Note 2 — Notes Payable to Banks, AWR (parent) has access to a $150.0 million syndicated credit facility. AWR (parent) borrows under this facility and provides funds to its subsidiaries, in support of their operations. Any amounts owed to AWR (parent) for borrowings under this facility are reflected as inter-company receivables on the condensed balance sheets. The interest rate charged to the subsidiaries is sufficient to cover AWR (parent)’s interest cost under the credit facility.

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

Note Payable to Banks

AWR (parent) has access to a syndicated credit facility, which expires in May 2018. In October 2016, AWR elected to increase the aggregate commitment as permitted under the terms of the facility agreement from $100.0 million to $150.0 million. The aggregate effective amount that may be outstanding under letters of credit is $25.0 million. AWR has obtained letters of credit, primarily for GSWC, in the aggregate amount of $9.9 million, with fees of 0.65% including: (i) a $5.4 million letter of credit representing a percentage of the outstanding American Recovery and Reinvestment Act (“ARRA”) funds received by GSWC for reimbursement of capital costs related to the installation of meters in GSWC’s Arden-Cordova water system, (ii) letters of credit in an aggregate amount of $340,000 as security for GSWC’s business automobile insurance policy, (iii) a letter of credit in an amount of $585,000 as security for the purchase of power, (iv) a $15,000 irrevocable letter of credit pursuant to a franchise agreement with the City of Rancho Cordova, and (v) an irrevocable letter of credit in the amount of $3.6 million, pursuant to a settlement agreement with Southern California Edison Company to cover GSWC’s commitment to pay the settlement amount. Letters of credit outstanding reduce the amount that may be borrowed under the revolving credit facility. There were no compensating balances required.

At December 31, 2016, there was $90.0 million outstanding under this facility. At times, AWR (parent) borrows under this facility and provides loans to its subsidiaries in support of its operations, under terms that are similar to that of the credit facility.

AWR’s (parent) short-term borrowing activities (excluding letters of credit) for the years ended December 31, 2016 and 2015 were as follows:



	December 31,
(in thousands, except percent)	2016			2015
Balance Outstanding at December 31,	$	90,000		$	28,000
Interest Rate at December 31,	1.46		%	1.09		%
Average Amount Outstanding	$	59,261		$	4,112
Weighted Average Annual Interest Rate	1.20		%	0.92		%
Maximum Amount Outstanding	$	96,000		$	37,000

All of the letters of credit are issued pursuant to the syndicated revolving credit facility. The syndicated revolving credit facility contains restrictions on prepayments, disposition of property, mergers, liens and negative pledges, indebtedness and guaranty obligations, transactions with affiliates, minimum interest coverage requirements, a maximum debt to capitalization ratio and a minimum debt rating. Pursuant to the credit agreement, AWR must maintain a minimum interest coverage ratio of 3.25 times interest expense, a maximum total funded debt ratio of 0.65 to 1.00 and a minimum debt rating from Moody’s or S&P of Baa3 or BBB-, respectively. As of December 31, 2016, AWR was in compliance with these covenants with an interest coverage ratio of 7.07 times interest expense, a debt ratio of 0.46 to 1.00 and a debt rating of A+.

Income Taxes

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

Dividend from Subsidiaries

Dividends in the amount of $33.8 million, $62.0 million and $52.0 million were paid to AWR (parent) by its wholly-owned subsidiaries during the years ended December 31, 2016, 2015 and 2014, respectively.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Nature of Operations and Basis of Presentation

There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or the Military Utility Privatization Subsidiaries.

Related Party Transactions:

Utility Accounting:

Property and Depreciation:

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



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

Asset Retirement Obligations:

Impairment of Long-Lived Assets:

Goodwill:

Cash and Cash Equivalents:

Accounts Receivable:

Materials and Supplies:

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

Interest:

Water and Electric Operating Revenues:

Alternative-Revenue Program:

Other Operating Revenues:

Debt Issuance Costs and Redemption Premiums:

Advances for Construction and Contributions in aid of Constructions:

Fair Value of Financial Instruments:



	2016				2015
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC (1)	$	325,582	$	423,124	$	325,853	$	403,844

(1) Excludes debt issuance costs and redemption premiums.

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

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

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



(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	423,124	—	$	423,124

Stock Awards

Sales and Use Taxes:

Recently Adopted Accounting Pronouncements:

Recently Issued Accounting Pronouncements:

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT Related Party (Policies)	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Related Party Transactions: As further discussed in Note 2 — Notes Payable to Banks, AWR (parent) has access to a $150.0 million syndicated credit facility. AWR (parent) borrows under this facility and provides funds to its subsidiaries, in support of their operations. Any amounts owed to AWR (parent) for borrowings under this facility are reflected as inter-company receivables on the condensed balance sheets. The interest rate charged to the subsidiaries is sufficient to cover AWR (parent)’s interest cost under the credit facility. In October 2015, AWR issued interest bearing promissory notes (the "Notes") to GSWC and ASUS for $40 million and $10 million, respectively, which expire on May 23, 2018. Under the terms of the Notes, AWR may borrow from GSWC and ASUS amounts up to $40 million and $10 million, respectively, for working capital purposes. AWR agrees to pay any unpaid principal amounts outstanding under these notes, plus accrued interest. As of December 31, 2016 and 2015, there were no amounts outstanding under these notes. AWR (parent) guarantees performance of ASUS's military privatization contracts and agrees to provide necessary resources, including financing, which are necessary to assure the complete and satisfactory performance of such contracts.

- Definition

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

+ References + Details

Summary of Significant Accounting Policies (Tables) - GSWC

12 Months Ended

Dec. 31, 2016

Summary of significant accounting policies

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

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



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

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

The table below estimates the fair value of long-term debt issued by GSWC. Rates available to GSWC at December 31, 2016 and 2015 for debt with similar terms and remaining maturities were used to estimate fair value for long-term debt. Changes in the assumptions will produce differing results.



	2016				2015
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC (1)	$	325,582	$	423,124	$	325,853	$	403,844

Schedule of long-term debt measured at fair value

The following table sets forth by level, within the fair value hierarchy, GSWC’s long-term debt measured at fair value as of December 31, 2016:



(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	423,124	—	$	423,124

Utility Plant and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2016

Utility Plant and Intangible Assets

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

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



	AWR December 31,						GSWC December 31,
(dollars in thousands)	2016			2015			2016			2015
Water
Land	$	15,393		$	15,299		$	15,393		$	15,299
Intangible assets	36,291			34,848			36,273			34,830
Source of water supply	86,775			86,914			86,775			86,914
Pumping	169,983			161,668			169,983			161,668
Water treatment	74,980			72,238			74,980			72,238
Transmission and distribution	1,014,925			941,651			1,014,925			941,651
General	127,969			126,438			116,090			115,424
	1,526,316			1,439,056			1,514,419			1,428,024
Electric
Transmission and distribution	71,112			66,121			71,112			66,121
Generation	12,583			12,563			12,583			12,563
General (1)	10,314			9,797			10,314			9,797
	94,009			88,481			94,009			88,481

Less — accumulated depreciation	(532,753		)	(529,698		)	(524,927		)	(522,749		)
Construction work in progress	63,354			62,955			61,810			62,360
Net utility plant	$	1,150,926		$	1,060,794		$	1,145,311		$	1,056,116

(1) Includes intangible assets of $1.2 million for the years ended December 31, 2016 and 2015 for studies performed in association with the electricity segment of the Registrant’s operations.

Schedule of components of intangible assets

As of December 31, 2016 and 2015, intangible assets consist of the following:



	Weighted Average Amortization	AWR December 31,						GSWC December 31,
(dollars in thousands)	Period	2016			2015			2016			2015
Intangible assets:
Conservation programs	3 years	$	9,496		$	9,496		$	9,496		$	9,496
Water and service rights (2)	30 years	8,695			8,695			8,124			8,124
Water planning studies	14 years	19,487			18,044			19,487			18,044
Total intangible assets		37,678			36,235			37,107			35,664
Less — accumulated amortization		(28,108		)	(26,291		)	(28,001		)	(26,196		)
Intangible assets, net of amortization		$	9,570		$	9,944		$	9,106		$	9,468

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

(2) Includes intangible assets of $571,000 for contracted services included in "Other Property and Investments" on the consolidated balance sheets as of December 31, 2016 and 2015.

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

Schedule of estimated future consolidated amortization expenses related to intangible assets

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



	Amortization Expense
2017	$	1,922
2018	1,922
2019	1,737
2020	1,609
2021	1,485
Total	$	8,675

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



(dollars in thousands)	GSWC
Obligation at December 31, 2014	$	3,234
Additional liabilities incurred	7
Accretion	209
Revision of previous estimates	707
Obligation at December 31, 2015	$	4,157
Additional liabilities incurred	121
Liabilities settled	(112		)
Accretion	227
Obligation at December 31, 2016	$	4,393

Derivative Instruments (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of changes in the fair value of the derivative

Derivative instruments

The following table presents changes in the fair value of GSWC’s derivatives for the years ended December 31, 2016 and 2015:



(dollars in thousands)	2016			2015
Balance, at beginning of the period	$	(7,053	)	$	(3,339	)
Unrealized gain (loss) on purchased power contracts	2,152			(3,714		)
Balance, at end of the period	$	(4,901	)	$	(7,053	)

Military Privatization (Tables)

12 Months Ended

Dec. 31, 2016

Military Privatization

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

Costs and estimated earnings on contracts and amounts due from the U.S. government as of December 31, 2016 and 2015 are as follows:



(dollars in thousands)	2016			2015
Revenues (costs and estimated earnings) recognized on contracts	$	104,830		$	111,397
Less: Billings to date on contracts	(43,161		)	(61,662		)
	$	61,669		$	49,735

Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on contracts	$	63,932		$	53,499
Billings in excess of costs and estimated earnings on contracts	(2,263		)	(3,764		)
	$	61,669		$	49,735

Receivables from the U.S. government:
Billed receivables from the U.S. government	$	8,467		$	5,861
Unbilled receivables from the U.S. government (current)	6,691			1,309
Total	$	15,158		$	7,170

Earnings Per Share and Capital Stock (Tables)

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

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

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



Basic:	For The Years Ended December 31,
(in thousands, except per share amounts)	2016		2015		2014
Net income	$	59,743	$	60,484	$	61,058
Less: (a) Distributed earnings to common shareholders	33,408		32,690		32,125
Distributed earnings to participating securities	187		207		177
Undistributed earnings	26,148		27,587		28,756

(b) Undistributed earnings allocated to common shareholders	26,003		27,414		28,599
Undistributed earnings allocated to participating securities	145		173		157

Total income available to common shareholders, basic (a)+(b)	$	59,411	$	60,104	$	60,724

Weighted average Common Shares outstanding, basic	36,552		37,389		38,658

Basic earnings per Common Share	$	1.63	$	1.61	$	1.57

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 Years Ended December 31,
(in thousands, except per share amounts)	2016		2015		2014
Common shareholders earnings, basic	$	59,411	$	60,104	$	60,724
Undistributed earnings for dilutive stock options and restricted stock units	145		173		157
Total common shareholders earnings, diluted	$	59,556	$	60,277	$	60,881

Weighted average Common Shares outstanding, basic	36,552		37,389		38,658
Stock-based compensation (1)	198		225		222
Weighted average Common Shares outstanding, diluted	36,750		37,614		38,880

Diluted earnings per Common Share	$	1.62	$	1.60	$	1.57

Bank Debt (Tables)

12 Months Ended

Dec. 31, 2016

Bank Debt

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

AWR’s short-term borrowing activities (excluding letters of credit) for the years ending December 31, 2016 and 2015 were as follows:



	December 31,
(in thousands, except percent)	2016			2015
Balance Outstanding at December 31,	$	90,000		$	28,000
Interest Rate at December 31,	1.46		%	1.09		%
Average Amount Outstanding	$	59,261		$	4,112
Weighted Average Annual Interest Rate	1.20		%	0.92		%
Maximum Amount Outstanding	$	96,000		$	37,000

Taxes on Income (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

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

The significant components of the deferred tax assets and liabilities as reflected in the balance sheets at December 31, 2016 and 2015 are:



	AWR						GSWC
	December 31,						December 31,
(dollars in thousands)	2016			2015			2016			2015
Deferred tax assets:
Regulatory-liability-related: ITC	$	903		$	952		$	903		$	952
Regulatory-liability-related: California Corp Franchise Tax	3,365			4,530			3,365			4,530
Other non-property-related	1,993			2,486			1,901			1,997
Contributions and advances	7,464			8,026			7,712			8,026
	$	13,725		$	15,994		$	13,881		$	15,505
Deferred tax liabilities:
Fixed assets	$	(200,378	)	$	(178,004	)	$	(203,133	)	$	(179,660	)
Regulatory-asset-related: depreciation and other	(24,402		)	(21,658		)	(24,402		)	(21,658		)
California Corp Franchise Tax	(2,033		)	(2,440		)	(2,208		)	(3,051		)
Other property-related	—			(66		)	(68		)	(65		)
Balancing and memorandum accounts	(7,010		)	(1,824		)	(7,271		)	(1,824		)
Deferred charges	(4,429		)	(4,849		)	(4,597		)	(4,905		)
	(238,252		)	(208,841		)	(241,679		)	(211,163		)
Accumulated deferred income taxes - net	$	(224,527	)	$	(192,847	)	$	(227,798	)	$	(195,658	)

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

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



	AWR
	Year Ended December 31,
(dollars in thousands)	2016		2015		2014
Current
Federal	$	2,297	$	21,866	$	5,595
State	4,798		5,442		137
Total current tax expense	$	7,095	$	27,308	$	5,732
Deferred
Federal	$	26,715	$	8,948	$	24,815
State	925		1,475		7,501
Total deferred tax expense	27,640		10,423		32,316
Total income tax expense	$	34,735	$	37,731	$	38,048



	GSWC
	Year Ended December 31,
(dollars in thousands)	2016			2015		2014
Current
Federal	$	(3,115	)	$	16,196	$	408
State	3,625			5,557		(2,754		)
Total current tax expense	$	510		$	21,753	$	(2,346	)
Deferred
Federal	$	25,864		$	8,536	$	24,373
State	2,235			2,183		9,979
Total deferred tax expense	28,099			10,719		34,352
Total income tax expense	$	28,609		$	32,472	$	32,006

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

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



	AWR
	Year Ended December 31,
(dollars in thousands, except percent)	2016			2015			2014
Federal taxes on pretax income at statutory rate	$	33,067		$	34,375		$	34,687
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	3,029			4,843			4,781
Flow-through on fixed assets	994			626			651
Flow-through on pension costs	(247		)	267			(507		)
Flow-through on removal costs	(2,068		)	(929		)	(1,571		)
Domestic production activities deduction	(78		)	(1,560		)	(643		)
Investment tax credit	(83		)	(88		)	(91		)
Other – net	121			197			741
Total income tax expense from operations	$	34,735		$	37,731		$	38,048
Pretax income from operations	$	94,478		$	98,215		$	99,106
Effective income tax rate	36.8		%	38.4		%	38.4		%



	GSWC
	Year Ended December 31,
(dollars in thousands, except percent)	2016			2015			2014
Federal taxes on pretax income at statutory rate	$	26,452		$	28,022		$	27,952
Increase (decrease) in taxes resulting from:
State income tax, net of federal benefit	3,118			5,151			4,693
Flow-through on fixed assets	994			626			651
Flow-through on pension costs	(247		)	267			(507		)
Flow-through on removal costs	(2,068		)	(929		)	(1,571		)
Domestic production activities deduction	—			(1,268		)	(55		)
Investment tax credit	(82		)	(88		)	(91		)
Other – net	442			691			934
Total income tax expense from operations	$	28,609		$	32,472		$	32,006
Pretax income from operations	$	75,578		$	80,063		$	79,863
Effective income tax rate	37.9		%	40.6		%	40.1		%

Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2016

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



	Pension Benefits						Post-Retirement Medical Benefits
(dollars in thousands)	2016			2015			2016			2015
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	168,934		$	185,184		$	9,393		$	12,326
Service cost	5,094			6,276			247			340
Interest cost	7,910			7,686			371			435
Actuarial (gain) loss	4,162			(24,413		)	(715		)	(3,375		)
Benefits/expenses paid	(5,736		)	(5,799		)	(494		)	(333		)
Projected benefit obligation at end of year	$	180,364		$	168,934		$	8,802		$	9,393

Changes in Plan Assets:
Fair value of plan assets at beginning of year	$	142,174		$	140,561		$	10,614		$	10,723
Actual return on plan assets	9,182			673			418			115
Employer contributions	5,252			6,739			—			109
Benefits/expenses paid	(5,736		)	(5,799		)	(494		)	(333		)
Fair value of plan assets at end of year	$	150,872		$	142,174		$	10,538		$	10,614

Funded Status:
Net amount recognized as accrued pension cost	$	(29,492	)	$	(26,760	)	$	1,736		$	1,221



	Pension Benefits						Post-Retirement Medical Benefits
(in thousands)	2016			2015			2016			2015
Amounts recognized on the balance sheets:
Non-current assets	$	—		$	—		$	1,736		$	1,221
Current liabilities	—			—			—			—
Non-current liabilities	(29,492		)	(26,760		)	—			—
Net amount recognized	$	(29,492	)	$	(26,760	)	$	1,736		$	1,221
Amounts recognized in regulatory assets consist of:
Prior service cost (credit)	$	—		$	49		$	—		$	(34	)
Net (gain) loss	25,828			21,921			(5,515		)	(5,572		)
Regulatory assets (liabilities)	25,828			21,970			(5,515		)	(5,606		)
Unfunded accrued pension cost	3,664			4,790			3,779			4,385
Net liability (asset) recognized	$	29,492		$	26,760		$	(1,736	)	$	(1,221	)

Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	$	21,970		$	39,170		$	(5,606	)	$	(3,125	)
Net loss (gain)	4,818			(15,292		)	(644		)	(2,997		)
Amortization of prior service (cost) credit	(49		)	(118		)	34			200
Amortization of net gain (loss)	(911		)	(1,790		)	701			316
Total change in regulatory asset	3,858			(17,200		)	91			(2,481		)
Regulatory asset (liability) at end of year	$	25,828		$	21,970		$	(5,515	)	$	(5,606	)

Net periodic pension costs	$	4,126		$	6,075		$	(606	)	$	(234	)
Change in regulatory asset	3,858			(17,200		)	91			(2,481		)
Total recognized in net periodic pension cost and regulatory asset (liability)	$	7,984		$	(11,125	)	$	(515	)	$	(2,715	)

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Prior service (cost) credit	$	—		$	(49	)	$	—		$	34
Net gain (loss)	$	(835	)	$	(510	)	$	679		$	599

Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	180,364		$	168,934		$	8,802		$	9,393
Accumulated benefit obligation	$	165,998		$	155,469		N/A			N/A
Fair value of plan assets	$	150,872		$	142,174		$	10,538		$	10,614

Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate	4.44		%	4.65		%	3.97		%	4.25		%
Rate of compensation increase	*			*			N/A			N/A

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

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

The components of net periodic pension and post-retirement benefits cost, before allocation to the overhead pool, for 2016, 2015 and 2014 are as follows:



	Pension Benefits									Post-Retirement Medical Benefits
(dollars in thousands, except percent)	2016			2015			2014			2016			2015			2014
Components of Net Periodic Benefits Cost:
Service cost	$	5,094		$	6,276		$	5,643		$	247		$	340		$	348
Interest cost	7,910			7,686			7,520			371			435			495
Expected return on plan assets	(9,838		)	(9,795		)	(8,898		)	(489		)	(493		)	(453		)
Amortization of transition	—			—			—			—			—			418
Amortization of prior service cost (credit)	49			118			118			(34		)	(200		)	(200		)
Amortization of actuarial (gain) loss	911			1,790			—			(701		)	(316		)	(330		)
Net periodic pension cost under accounting standards	$	4,126		$	6,075		$	4,383		$	(606	)	$	(234	)	$	278
Regulatory adjustment - over collection	859			523			1,622			—			—			—
Total expense recognized, before allocation to overhead pool	$	4,985		$	6,598		$	6,005		$	(606	)	$	(234	)	$	278

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.65		%	4.25		%	5.10		%	4.25		%	3.80		%	4.65		%
Expected long-term return on plan assets	7.00		%	7.00		%	7.00		%	*			*			*
Rate of compensation increase	**			4.00		%	4.00		%	N/A			N/A			N/A

*7.0% for union plan, 4.2% for non-union, net of income taxes in 2016, 2015 and 2014.

Schedule of Actual Allocation of Plan Assets [Table Text Block]



	Pension Benefits				Post-Retirement Medical Benefits
Asset Category	2016		2015		2016		2015
Actual Asset Allocations:
Equity securities	57	%	55	%	58	%	60	%
Debt securities	38	%	40	%	39	%	38	%
Real Estate Funds	5	%	5	%	—	%	—	%
Cash equivalents	—	%	—	%	3	%	2	%
Total	100	%	100	%	100	%	100	%

Schedule of pension and post-retirement plan target asset allocations

Equity securities did not include AWR’s Common Shares as of December 31, 2016 and 2015.



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

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

The following tables set forth the fair value, measured by net asset value, of the pension investment assets as of December 31, 2016 and 2015:



	Net Asset Value as of December 31, 2016
(dollars in thousands)	Fair Value		Unfunded Commitments	Redemption Frequency	Redemption Notice Period
Cash equivalents	$	500	—	N/A	N/A
Fixed income fund	57,674		—	Daily	Daily
Equity securities:
U.S. small/mid cap funds	24,312		—	Daily	Daily
U.S. large cap funds	46,175		—	Daily	Daily
International funds	14,869		—	Daily	Daily
Total equity funds	85,356		—
Real estate funds	7,342		—	Daily	Daily
Total	$	150,872	—



	Net Asset Value as of December 31, 2015
(dollars in thousands)	Fair Value		Unfunded Commitments	Redemption Frequency	Redemption Notice Period
Cash equivalents	$	469	—	N/A	N/A
Fixed income fund	56,218		—	Daily	Daily
Equity securities:
U.S. small/mid cap funds	21,219		—	Daily	Daily
U.S. large cap funds	42,395		—	Daily	Daily
International funds	14,455		—	Daily	Daily
Total equity funds	78,069		—
Real estate funds	7,418		—	Daily	Daily
Total	$	142,174	—

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

The following tables set forth by level, within the fair value hierarchy, the post-retirement plan's investment assets measured at fair value as of December 31, 2016 and 2015:



	Fair Value as of December 31, 2016
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Post-Retirement Plan Assets:
Cash equivalents	$	360	—	—	$	360
Fixed income	4,072		—	—	4,072
U.S. equity securities (large cap stocks)	6,106		—	—	6,106
Total investments measured at fair value	$	10,538	—	—	$	10,538



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

Schedule of estimated future benefit payments

stimated future benefit payments at December 31, 2016 for the next five years and thereafter are as follows (in thousands):



	Pension Benefits		Post-Retirement Medical Benefits
2017	$	6,385	$	560
2018	6,855		609
2019	7,354		633
2020	7,945		680
2021	8,542		768
Thereafter	51,307		3,719
Total	$	88,388	$	6,969

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

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



(dollars in thousands)	1-Percentage-Point Increase		1-Percentage-Point Decrease
Effect on total of service and interest cost components	$	55	$	(47	)
Effect on post-retirement benefit obligation	$	914	$	(790	)

Supplemental Employee Retirement Plan [Member]

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

The following provides a reconciliation of benefit obligations, funded status of the SERP, as well as a summary of significant estimates at December 31, 2016 and 2015:



(dollars in thousands)	2016			2015
Change in Benefit Obligation:
Benefit obligation at beginning of year	$	16,317		$	15,926
Service cost	799			814
Interest cost	743			653
Actuarial (gain) loss	3,341			(683		)
Benefits paid	(417		)	(393		)
Benefit obligation at end of year	$	20,783		$	16,317
Changes in Plan Assets:
Fair value of plan assets at beginning of year	—			—
Fair value of plan assets at end of year	—			—

Funded Status:
Net amount recognized as accrued cost	$	(20,783	)	$	(16,317	)

The change in actuarial gain/loss in the SERP was due, in part, to a decrease in the discount rate during 2016, while the discount rate increased during 2015.



(in thousands)	2016			2015
Amounts recognized on the balance sheets:
Current liabilities	$	(419	)	$	(411	)
Non-current liabilities	(20,364		)	(15,906		)
Net amount recognized	$	(20,783	)	$	(16,317	)
Amounts recognized in regulatory assets consist of:
Prior service cost	$	11		$	36
Net loss	6,463			3,416
Regulatory assets	6,474			3,452
Unfunded accrued cost	14,309			12,865
Net liability recognized	$	20,783		$	16,317

Changes in plan assets and benefit obligations recognized in regulatory assets consist of:
Regulatory asset at beginning of year	$	3,452		$	4,683
Net (gain) loss	3,339			(683		)
Amortization of prior service credit	(25		)	(117		)
Amortization of net loss	(292		)	(431		)
Total change in regulatory asset	3,022			(1,231		)
Regulatory asset at end of year	$	6,474		$	3,452

Net periodic pension cost	$	1,859		$	2,015
Change in regulatory asset	3,022			(1,231		)
Total recognized in net periodic pension and regulatory asset	$	4,881		$	784

Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net asset (obligation)	$	—		$	—
Prior service cost	(11		)	(25		)
Net loss	(777		)	(292		)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation	$	20,783		$	16,317
Accumulated benefit obligation	17,144			14,533
Fair value of plan assets	—			—
Weighted-average assumptions used to determine benefit obligations:
Discount rate	4.34		%	4.61		%
Rate of compensation increase	4.00		%	4.00		%

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

The components of SERP expense, before allocation to the overhead pool, for 2016, 2015 and 2014 are as follows:



(dollars in thousands, except percent)	2016			2015			2014
Components of Net Periodic Benefits Cost:
Service cost	$	799		$	814		$	768
Interest cost	743			653			615
Amortization of prior service cost	25			117			161
Amortization of net loss	292			431			139
Net periodic pension cost	$	1,859		$	2,015		$	1,683

Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.61		%	4.15		%	5.05		%
Rate of compensation increase	4.00		%	4.00		%	4.00		%

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

The following tables set forth by level, within the fair value hierarchy, the Rabbi Trust investment assets measured at fair value as of December 31, 2016 and 2015:



	Fair Value as of December 31, 2016
(dollars in thousands)	Level 1		Level 2	Level 3	Total
Fair Value of Assets held in Rabbi Trust:
Cash equivalents	$	46	—	—	$	46
Fixed income securities	4,801		—	—	4,801
Equity securities	7,149		—	—	7,149
Total investments measured at fair value	$	11,996	—	—	$	11,996



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

Schedule of estimated future benefit payments

Estimated future benefit payments for the SERP at December 31, 2016 for the next ten years are as follows (in thousands):



2017	$	419
2018	664
2019	731
2020	1,246
2021	1,302
Thereafter	6,714
Total	$	11,076

Stock-Based Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2016

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

Schedule of Actual Allocation of Plan Assets [Table Text Block]



	Pension Benefits				Post-Retirement Medical Benefits
Asset Category	2016		2015		2016		2015
Actual Asset Allocations:
Equity securities	57	%	55	%	58	%	60	%
Debt securities	38	%	40	%	39	%	38	%
Real Estate Funds	5	%	5	%	—	%	—	%
Cash equivalents	—	%	—	%	3	%	2	%
Total	100	%	100	%	100	%	100	%

Schedule of share-based compensation expenses



	AWR						GSWC
	For The Years Ended December 31,						For The Years Ended December 31,
(in thousands)	2016		2015		2014		2016		2015		2014
Stock-based compensation related to:
Restricted stock units	$	2,538	$	2,754	$	2,222	$	2,118	$	2,443	$	1,748
Total stock-based compensation expense	$	2,538	$	2,754	$	2,222	$	2,118	$	2,443	$	1,748

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

will be earned based on Registrant’s TSR compared to the TSR for a specific peer group of investor-owned water companies.

A summary of the status of Registrant’s outstanding performance awards to officers as of December 31, 2016, and changes during the year ended December 31, 2016, is presented below:



	Number of Performance awards		Weighted Average Grant-Date Value
Performance awards at January 1, 2016	131,953		$	30.66
Granted	29,758		40.81
Performance criteria adjustment	(8,100	)	28.09
Vested	(51,408	)	27.82
Performance awards at December 31, 2016	102,203		$	35.25

Summary of stock option activity

A summary of stock option activity as of December 31, 2016 and changes during the year ended December 31, 2016, are presented below:



	Number of Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Options outstanding at January 1, 2016	150,606		$	17.39
Granted	—		—
Exercised	(12,546	)	18.75
Forfeited or expired	(1,500	)	16.87
Options outstanding at December 31, 2016	136,560		$	17.27	1.92	$	3,863,731
Options exercisable at December 31, 2016	136,560		$	17.27	1.92	$	3,863,731

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

A summary of the status of Registrant’s outstanding RSUs, excluding performance awards, to employees and directors as of December 31, 2016, and changes during the year ended December 31, 2016, is presented below:



	Number of Restricted Share Units		Weighted Average Grant-Date Value
Restricted share units at January 1, 2016	111,335		$	26.21
Granted	37,807		40.52
Vested	(40,555	)	27.03
Forfeited	(858	)	38.06
Restricted share units at December 31, 2016	107,729		$	30.83

Commitments (Tables)

12 Months Ended

Dec. 31, 2016

Risks and Uncertainties [Abstract]

Schedule of estimated future minimum payments under purchased water supply commitments

GSWC’s estimated future minimum payments under these purchased water supply commitments at December 31, 2016 are as follows (in thousands):



2017	$	409
2018	409
2019	409
2020	409
2021	409
Thereafter	3,225
Total	$	5,270

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

Registrant’s future minimum payments under long-term non-cancelable operating leases at December 31, 2016 are as follows (in thousands):



2017	$	2,451
2018	2,106
2019	1,680
2020	1,347
2021	341
Thereafter	720
Total	$	8,645

Business Segments (Tables)

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Schedule of reporting segments information

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



	As Of And For The Year Ended December 31, 2016
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	302,931	$	35,771	$	97,385	$	—		$	436,087
Operating income (loss)	87,911		7,908		18,916		(19		)	114,716
Interest expense, net	19,696		1,337		68		134			21,235
Utility Plant	1,089,031		56,280		5,615		—			1,150,926
Depreciation and amortization expense (1)	35,777		2,027		1,046		—			38,850
Income tax expense/(benefit)	25,894		2,715		6,672		(546		)	34,735
Capital additions	120,850		7,063		1,954		—			129,867



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



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

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

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



	December 31,
	2016		2015
Total utility plant	$	1,150,926	$	1,060,794
Other assets	319,567		283,165
Total consolidated assets	$	1,470,493	$	1,343,959

Allowance for Doubtful Accounts (Tables)

12 Months Ended

Dec. 31, 2016

Allowance for Doubtful Accounts

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



	AWR
	December 31,
(dollars in thousands)	2016			2015
Balance at beginning of year	$	944		$	892
Provision charged to expense	619			870
Accounts written off, net of recoveries	(799		)	(818		)
Balance at end of year	$	764		$	944

Allowance for doubtful accounts related to accounts receivable-customer	$	702		$	790
Allowance for doubtful accounts related to other accounts receivable	62			154
Total allowance for doubtful accounts	$	764		$	944



	GSWC
	December 31,
(dollars in thousands)	2016			2015
Balance at beginning of year	$	919		$	892
Provision charged to expense	627			845
Accounts written off, net of recoveries	(785		)	(818		)
Balance at end of year	$	761		$	919

Allowance for doubtful accounts related to accounts receivable-customer	$	702		$	790
Allowance for doubtful accounts related to other accounts receivable	59			129
Total allowance for doubtful accounts	$	761		$	919

Summary of Significant Accounting Policies (Details) customer in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($) customer registrant	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Oct. 31, 2016 USD ($)	Sep. 30, 2016 USD ($)	Oct. 27, 2015 USD ($)
Summary of significant accounting policies
Deferred Finance Costs, Net	$ 4,271,000	$ 4,641,000
Related Party Transaction, Amounts of Transaction	$ 3,900,000	2,600,000	$ 2,700,000
Basis of Presentation:
Number of registrants filing combined report \| registrant	2
Impairment of Long-Lived Assets
Impairment of long-lived assets	$ 0	0	0
Goodwill
Goodwill arose from acquisition of subcontractor's business	1,100,000	1,100,000
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	$ 16,801,000	16,636,000	$ 16,722,000
Military Utility Privatization Subsidiaries
Summary of significant accounting policies
Period of Fixed Price Contracts to Maintain Water Systems at Various Military Bases	50 years
GSWC
Summary of significant accounting policies
Deferred Finance Costs, Net	$ 4,271,000	$ 4,641,000
Property and Depreciation
Aggregate composite rate for depreciation (as a percent)	2.90%	3.20%	3.20%
Depreciation on transportation equipment	$ 259,000	$ 641,000	$ 678,000
Estimated useful lives of utility plant, as authorized by the CPUC
Generation	40 years
Interest
Amount recorded in AFUDC	$ 101,000	694,000	24,000
Alternative-Revenue Programs
Number of months within which expected additional revenue collection is recorded	24 months
Advances for Construction and Contributions in aid of Constructions
Period for refund of advances for construction	40 years
Fair Value of Financial Instruments
Long-term debt-GSWC	$ 423,124,000
Sales and Use Taxes:
Franchise fees billed to customers and recorded as operating revenue	3,500,000	3,800,000	3,700,000
Non-income tax assessments accounted on a gross basis	15,444,000	15,244,000	15,221,000
GSWC \| Level 1
Fair Value of Financial Instruments
Long-term debt-GSWC	0
GSWC \| Level 3
Fair Value of Financial Instruments
Long-term debt-GSWC	0
GSWC \| Carrying Amount
Fair Value of Financial Instruments
Long-term debt-GSWC	325,582,000	325,853,000
GSWC \| Fair Value
Fair Value of Financial Instruments
Long-term debt-GSWC		403,844,000
GSWC \| Fair Value \| Level 2
Fair Value of Financial Instruments
Long-term debt-GSWC	$ 423,124,000
GSWC \| Minimum [Member]
Estimated useful lives of utility plant, as authorized by the CPUC
Source of water supply	30 years
Pumping	25 years
Water treatment	20 years
Transmission and distribution	25 years
Other plant	7 years
GSWC \| Maximum [Member]
Estimated useful lives of utility plant, as authorized by the CPUC
Source of water supply	50 years
Pumping	40 years
Water treatment	35 years
Transmission and distribution	55 years
Other plant	40 years
GSWC \| Notes Payable, Other Payables [Member]
Related Party Transactions
Debt Instrument, Face Amount						$ 40,000,000
Debt Instrument, Maximum Borrowing Capacity						40,000,000
GSWC \| Purchase, production, distribution and sale of water
Nature of Operations:
Number of customers served \| customer	261
Interest
Weighted cost of capital (as a percent)	8.34%
GSWC \| Electric
Nature of Operations:
Number of customers served \| customer	24
Sales and Use Taxes:
Cost Of Debt Percent	6.96%
American States Utility Services [Member]
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	$ 309,000	367,000	$ 490,000
American States Utility Services [Member] \| Notes Payable, Other Payables [Member]
Related Party Transactions
Debt Instrument, Face Amount						10,000,000
Debt Instrument, Maximum Borrowing Capacity						$ 10,000,000
American States Utility Services [Member] \| Military Utility Privatization Subsidiaries
Nature of Operations:
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases	50 years
AWR
Related Party Transactions
Maximum borrowing capacity on line of credit				$ 150,000,000	$ 100,000,000.0
Notes Receivable \| GSWC \| Notes Payable, Other Payables [Member]
Related Party Transactions
Notes Receivable, Related Parties, Current	$ 0
Notes Receivable \| AWR \| Notes Payable, Other Payables [Member]
Related Party Transactions
Notes Receivable, Related Parties, Current		$ 0			$ 0
Sales [Member] \| GSWC \| Purchase, production, distribution and sale of water
Nature of Operations:
Percentage of total revenues	90.00%	90.00%	90.00%
Syndicated revolving credit facility \| AWR \| Syndicated revolving credit facility
Related Party Transactions
Maximum borrowing capacity on line of credit	$ 150,000,000

Regulatory Matters (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
Regulatory Matters (Details) - USD ($) $ in Thousands	Oct. 31, 2005	Jul. 31, 2005	Dec. 31, 2016	Dec. 31, 2015
Regulatory matters:
Regulatory Asset Not Accruing Carrying Costs			$ 56,900
Pension Costs and Other Postretirement Benefit Costs
Regulatory matters:
Regulatory Asset Not Accruing Carrying Costs			26,800
General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Total			9,500
GSWC
Regulatory matters:
Total			146,281	$ 132,696
GSWC \| Various refunds to customers
Regulatory matters:
Total			(5,866)	(4,766)
GSWC \| WRAM, net of MCBA
Regulatory matters:
Total			47,340	45,171
GSWC \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Total			11,820	12,699
Regulatory Asset Recovery Periods		20 years
GSWC \| Pension Costs and Other Postretirement Benefit Costs
Regulatory matters:
Total			28,118	21,996
GSWC \| Gain (Loss) on Derivative Instruments [Member]
Regulatory matters:
Total			4,901	7,053
GSWC \| Flow-through taxes, net
Regulatory matters:
Total			20,134	16,176
GSWC \| Low income rate assistance balancing accounts
Regulatory matters:
Total			8,272	8,699
GSWC \| Other regulatory assets, net
Regulatory matters:
Total			17,633	21,235
GSWC \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Total			$ 13,929	$ 4,433
Minimum [Member] \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory Asset Recovery Periods			12 months
Minimum [Member] \| GSWC \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory Asset Recovery Periods			12 months
Maximum [Member] \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory Asset Recovery Periods			24 months
Maximum [Member] \| GSWC \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory Asset Recovery Periods	20 years
Maximum [Member] \| GSWC \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory Asset Recovery Periods			24 months

Regulatory Matters 2 (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
Regulatory Matters 2 (Details) - USD ($) $ in Thousands	Apr. 30, 2012	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Regulatory matters:
Regulated Operating Revenue, Water		$ 302,931	$ 328,511	$ 326,672
General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Under (over) collection		$ 9,500
General Rate Case Memorandum Accounts [Member] \| Minimum [Member]
Regulatory matters:
Recovery period		12 months
General Rate Case Memorandum Accounts [Member] \| Maximum [Member]
Regulatory matters:
Recovery period		24 months
WRAM
Regulatory matters:
Over collection		$ 19,700
Deferred Revenue		510
GSWC
Regulatory matters:
Under (over) collection		146,281	132,696
Regulated Operating Revenue, Water		302,931	328,511	$ 326,672
GSWC \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Under (over) collection		$ 13,929	4,433
GSWC \| General Rate Case Memorandum Accounts [Member] \| Minimum [Member]
Regulatory matters:
Recovery period		12 months
GSWC \| General Rate Case Memorandum Accounts [Member] \| Maximum [Member]
Regulatory matters:
Recovery period		24 months
GSWC \| WRAM, net of MCBA
Regulatory matters:
Commercial paper, term		90 days
Amount billed to customers as surcharges		$ 18,400
Under (over) collection		$ 47,340	45,171
Under-collection balances as a percentage of adopted annual revenues	15.00%
Recovery period for under-collection balances greater than 15% of adopted annual revenues		18 months
Annual surcharges as a percentage of the last authorized revenue requirement		10.00%
GSWC \| WRAM, net of MCBA \| Minimum [Member]
Regulatory matters:
Recovery period for under-collection balances greater than 15% of adopted annual revenues	19 months	12 months
GSWC \| WRAM, net of MCBA \| Maximum [Member]
Regulatory matters:
Alternative revenue program		24 months
Recovery period for under-collection balances that are up to 15% of adopted annual revenues	36 months
Recovery period for under-collection balances greater than 15% of adopted annual revenues		24 months
GSWC \| Other Regulatory Assets (Liabilities) [Member]
Regulatory matters:
Under (over) collection		$ 800
GSWC \| WRAM
Regulatory matters:
Under (over) collection		34,700
Regulated Operating Revenue, Water		910
Deferred Revenue			$ 1,400
GSWC \| Modified Cost Balancing Account
Regulatory matters:
Under (over) collection		$ 12,600

Regulatory Matters 3 (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Regulatory matters:
Other Liabilities, Current	$ 11,297	$ 10,209
GSWC
Regulatory matters:
Under (over) collection	146,281	132,696
Other Liabilities, Current	10,925	9,921
Other Regulatory Assets Net [Member] \| GSWC
Regulatory matters:
Under (over) collection	17,633	21,235
Low income rate assistance balancing accounts \| GSWC
Regulatory matters:
Under (over) collection	8,272	8,699
Pension Costs and Other Postretirement Benefit Costs \| GSWC
Regulatory matters:
Regulatory assets	26,800
Under (over) collection	28,118	$ 21,996
Two-way pension balancing account \| Pension Costs and Other Postretirement Benefit Costs \| GSWC
Regulatory matters:
Regulatory assets	1,300
Two-way pension balancing account \| Purchase, production, distribution and sale of water \| Pension Costs and Other Postretirement Benefit Costs \| GSWC
Regulatory matters:
Regulatory assets	1,900
Two-way pension balancing account \| Electric \| Pension Costs and Other Postretirement Benefit Costs \| GSWC
Regulatory matters:
Regulatory assets	$ (617)

Regulatory Matters 4 (Details) - GSWC - USD ($) $ in Millions	1 Months Ended		12 Months Ended
	Oct. 31, 2005	Jul. 31, 2005	Dec. 31, 2016
Costs deferred for future recovery on Aerojet case
Regulatory matters:
Increase in Revenue Requirement, Recoverable through Surcharges		$ 21.3
Recovery period		20 years
Reimbursement to recover costs			$ 17.5
Costs deferred for future recovery on Aerojet case \| Maximum [Member]
Regulatory matters:
Recovery period	20 years
Water Revenue Adjustment Mechanism Net of Modified Cost Balancing Account [Member]
Regulatory matters:
Amount billed to customers as surcharges			$ 18.4

Regulatory Matters 5 (Details) - GSWC - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Regulatory matters:
Total	$ 146,281	$ 132,696
Pension Costs and Other Postretirement Benefit Costs
Regulatory matters:
Regulatory asset	26,800
Total	28,118	21,996
Pension Costs and Other Postretirement Benefit Costs \| Two-way pension balancing account
Regulatory matters:
Regulatory asset	$ 1,300
Water Revenue Adjustment Mechanism Net of Modified Cost Balancing Account [Member]
Regulatory matters:
Commercial paper, term	90 days
Total	$ 47,340	45,171
Low income rate assistance balancing accounts
Regulatory matters:
Commercial paper, term	90 days
Discount percentage for qualified low-income water customers	15.00%
Discount percentage for qualified low-income electric customers	20.00%
Total	$ 8,272	$ 8,699

Regulatory Matters 7 (Details) - GSWC - CPUC Subpoena	1 Months Ended
Regulatory Matters 7 (Details) - GSWC - CPUC Subpoena	Dec. 31, 2011 Audit
Regulatory matters:
Number of separate independent audits of procurement practices agreed as a part of the settlement agreement	3
Period of separate independent audits of procurement practices agreed as a part of settlement agreement	10 years

Regulatory Matters 9 (Details) - GSWC renewable_energy in Thousands, $ in Thousands	1 Months Ended
	Dec. 31, 2012 renewable_energy	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Regulatory matters:
Net regulatory assets \| $		$ 146,281	$ 132,696
Renewables Portfolio Standard
Regulatory matters:
Agreement period to purchase renewable energy credits	10 years
Number of renewable energy credits that would be purchased \| renewable_energy	582

Utility Plant and Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	$ 1,620,325	$ 1,527,537
Less - accumulated depreciation	(532,753)	(529,698)
Construction work in progress	(63,354)	(62,955)
Net utility plant	1,150,926	1,060,794	$ 1,003,520
American States Utility Services [Member] \| Intangible Assets [Member]
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	571	571
Water
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	1,526,316	1,439,056
Water \| Land
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	15,393	15,299
Water \| Intangible Assets [Member]
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	36,291	34,848
Water \| Source of water supply
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	86,775	86,914
Water \| Pumping
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	169,983	161,668
Water \| Water treatment
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	74,980	72,238
Water \| Transmission and distribution
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	1,014,925	941,651
Water \| General
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	127,969	126,438
Electric
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	94,009	88,481
Electric \| Intangible Assets [Member]
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	1,200	1,200
Electric \| Transmission and distribution
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	71,112	66,121
Electric \| Generation
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	12,583	12,563
Electric \| General
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	10,314	9,797
GSWC
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	1,608,428	1,516,505
Less - accumulated depreciation	(524,927)	(522,749)
Construction work in progress	(61,810)	(62,360)
Net utility plant	1,145,311	1,056,116
GSWC \| Water
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	1,514,419	1,428,024
Net utility plant	1,089,031	1,005,114	953,678
GSWC \| Water \| Land
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	15,393	15,299
GSWC \| Water \| Intangible Assets [Member]
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	36,273	34,830
GSWC \| Water \| Source of water supply
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	86,775	86,914
GSWC \| Water \| Pumping
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	169,983	161,668
GSWC \| Water \| Water treatment
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	74,980	72,238
GSWC \| Water \| Transmission and distribution
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	1,014,925	941,651
GSWC \| Water \| General
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	116,090	115,424
GSWC \| Electric
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	94,009	88,481
Net utility plant	56,280	51,002	$ 45,202
GSWC \| Electric \| Transmission and distribution
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	71,112	66,121
GSWC \| Electric \| Generation
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	12,583	12,563
GSWC \| Electric \| General
Utility plant utilized in continuing operations by major asset class
Total utility plant, at cost	$ 10,314	$ 9,797

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

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Property, Plant and Equipment, Gross

$ 1,620,325

$ 1,527,537

Less - accumulated amortization

37,107

35,664

(28,001)

(26,196)

Intangible assets, net of amortization

9,106

9,468

Unamortized intangible assets

^[1]

409

Amortization of intangible assets

1,900

1,800

$ 1,900

Estimated future consolidated amortization expenses related to intangible assets

1,922

1,922

1,737

1,609

1,485

$ 8,675

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

3 years

Water and water service rights

$ 9,496

9,496

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

30 years

^[2]

$ 8,124

8,124

Water planning studies

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life

14 years

$ 19,487

18,044

Property, Plant and Equipment, Gross

1,608,428

1,516,505

Less - accumulated amortization

37,678

36,235

(28,108)

(26,291)

Intangible assets, net of amortization

9,570

9,944

Unamortized intangible assets

^[1]

427

GSWC | Conservation

GSWC | Water and water service rights

9,496

GSWC | Water planning studies

^[2]

8,695

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

19,487

18,044

Property, Plant and Equipment, Gross

$ 571

[1]	The intangible assets not subject to amortization primarily consist of organization and consent fees.
[2]	Includes intangible assets of $571,000 for contracted services included in "Other Property and Investments" on the consolidated balance sheets as of December 31, 2016 and 2015.

Utility Plant and Intangible Assets 3 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of the beginning and ending aggregate carrying amount of the asset retirement obligations
Obligation at the beginning of the period	$ 4,157	$ 3,234
Additional liabilities incurred	121	7
Liabilities settled	(112)
Accretion	227	209
Obligation at the end of the period	$ 4,393	4,157
Asset Retirement Obligation, Revision of Estimate		$ 707

Derivative Instruments (Details) $ in Thousands	12 Months Ended
Derivative Instruments (Details) $ in Thousands	Dec. 31, 2016 USD ($) MWh quote	Dec. 31, 2015 USD ($)
Purchase power contract
Derivative instruments
Number of broker quotes received to determine fair value of derivative instrument \| quote	1
GSWC
Derivative instruments
Derivative Activity Volume \| MWh	352,000
GSWC \| Purchase power contract
Changes in the fair value of the derivative
Balance, at beginning of the period	$ (7,053)	$ (3,339)
Unrealized gain (loss) on purchased power contracts	2,152	(3,714)
Balance, at end of the period	$ (4,901)	$ (7,053)
Minimum \| GSWC \| Purchase power contract
Derivative instruments
Derivative, Term of Contract	3 years
Maximum [Member] \| GSWC \| Purchase power contract
Derivative instruments
Derivative, Term of Contract	5 years

Military Privatization (Details) - USD ($) $ in Thousands	12 Months Ended
Military Privatization (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Military Privatization
Billings in excess of costs and estimated earnings on contracts	$ 2,263	$ 3,764
Receivables from the U.S. government:
Less: allowance for doubtful accounts	(764)	(944)	$ (892)
Pretax income
Increase in pretax operating income	$ 114,716	118,489	119,045
Military Utility Privatization Subsidiaries
Military Privatization
Period of fixed price contracts to maintain water systems at various military bases	50 years
Initial contract period	2 years
Price redetermination interval	3 years
Revenues recognized net of billings to date
Revenues (costs and estimated earnings) recognized on uncompleted contracts	$ 104,830	111,397
Less: Billings to date	(43,161)	(61,662)
Total	61,669	49,735
Amount included in accompanying balance sheets
Costs and estimated earnings in excess of billings on uncompleted contracts	63,932	53,499
Billings in excess of costs and estimated earnings on uncompleted contracts	(2,263)	(3,764)
Total	61,669	49,735
Receivables from the U.S. government:
Billed receivables from the U.S. government	8,467	5,861
Unbilled Contract Receivables, Current	6,691	1,309
Pretax income
Government Contract Receivable	15,158	7,170
American States Utility Services [Member] \| Military Utility Privatization Subsidiaries
Pretax income
Increase in pretax operating income	18,916	18,091	$ 19,351
Reportable Legal Entities [Member] \| American States Utility Services [Member] \| Military Utility Privatization Subsidiaries
Military Privatization
Revenue Recognition, Retrospective Rate-Setting Systems, Amount	$ 421	$ 3,000

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

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Basic

Net Income

$ 59,743

$ 60,484

$ 61,058

Less: Distributed earnings to common shareholders

33,408

32,690

32,125

Less: Distributed earnings to participating securities

187

207

177

Undistributed earnings

26,148

27,587

28,756

Undistributed earnings allocated to common shareholders

26,003

27,414

28,599

Undistributed earnings allocated to participating securities

173

157

Total income available to common shareholders, basic

$ 59,411

$ 60,104

$ 60,724

Weighted average Common Shares outstanding, basic

36,552,000

37,389,000

38,658,000

Basic earnings per Common Share:

Income from continuing operations (in dollars per share)

$ 1.63

$ 1.61

$ 1.57

Total income available to common shareholders, basic

$ 1.63

$ 1.61

$ 1.57

Diluted

$ 59,411

$ 60,104

$ 60,724

Undistributed earnings for dilutive stock options

145

173

157

Total common shareholders earnings, diluted

$ 59,556

$ 60,277

$ 60,881

Weighted average Common Shares outstanding, basic

36,552,000

37,389,000

38,658,000

Stock-based compensation (in shares)

^[1]

198,000

225,000

222,000

Weighted average common shares outstanding, diluted

36,750,000

37,614,000

38,880,000

Diluted earnings per Common Share:

Income from continuing operations (in dollars per share)

$ 1.62

$ 1.60

$ 1.57

Stock option and restricted stock option outstanding

$ 1.62

$ 1.60

$ 1.57

Options outstanding (in shares)

136,560

Restricted Stock Units

Share based compensation arrangement

Restricted stock units outstanding (in shares)

209,932

[1]

Earnings Per Share and Capital Stock 2 (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	May 19, 2015
Capital stock
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic		$ (173,000)	$ (157,000)
Additional disclosure
Common Shares issued under DRP and the 2000 and 2008 Employee Plans	56,900	53,612	74,145
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 589,000
Common Shares authorized for issuance but unissued under DRP	1,055,948
Common Shares authorized for issuance but unissued under 401(k) Plan	387,300
Common Shares issued as a result of the exercise of stock options	12,546	66,458	37,006
Proceeds from Stock Options Exercised, Distributed to Subsidiaries	$ 0
GSWC
Additional disclosure
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans		$ 872,000
Common Stock [Member]
Additional disclosure
Common Shares issued under DRP and the 2000 and 2008 Employee Plans			111,000
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 589,000
Common Shares repurchased in the open market under DRP and 401(k) Plan		1,905,000	545,000
Common Stock [Member] \| GSWC
Additional disclosure
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans		$ 872,000
2014 and 2015 Stock Repurchase Programs [Member] \| AWR
Additional disclosure
Common Shares repurchased in the open market under DRP and 401(k) Plan	1,905,000	545,000
Stock Repurchase Program, Number of Shares Authorized to be Repurchased				2,450,000.00

Dividend Limitations (Details)	12 Months Ended
Dividend Limitations (Details)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Dividend limitations
Common shareholder’s equity	$ 494,297,000	$ 465,945,000	$ 506,801,000	$ 492,404,000
Retained Earnings (Accumulated Deficit)	247,065,000	220,923,000
GSWC
Dividend limitations
Fixed amount in computing maximum ability to pay dividends	$ 21,000,000.0
Percentage of consolidated net income plus the aggregate net cash proceeds received from capital stock offerings or other instruments convertible into capital stock	100.00%
Amount available to pay dividends under the most restrictive of the Note Agreements	$ 374,800,000
Dividends paid	25,450,000	62,000,000	52,000,000
Common shareholder’s equity	$ 446,770,000	423,730,000	435,190,000	437,613,000
Ratio of Indebtedness to Net Capital	0.4680
Retained Earnings (Accumulated Deficit)		184,935,000
GSWC \| Maximum [Member]
Dividend limitations
Ratio of Indebtedness to Net Capital	0.6667
AWR
Dividend limitations
Common shareholder’s equity	$ 494,297,000	465,945,000
Subsidiaries [Member]
Dividend limitations
Dividends paid	33,800,000		52,000,000
Earnings Reinvested in the Business
Dividend limitations
Common shareholder’s equity	247,065,000	220,923,000	253,602,000	238,443,000
Earnings Reinvested in the Business \| GSWC
Dividend limitations
Common shareholder’s equity	206,288,000	$ 184,935,000	$ 199,583,000	$ 203,892,000
Retained Earnings (Accumulated Deficit)	206,288,000
Earnings Reinvested in the Business \| American States Utility Services [Member]
Dividend limitations
Retained Earnings (Accumulated Deficit)	$ 57,200,000

Bank Debt (Details) - USD ($)	12 Months Ended
Bank Debt (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Oct. 31, 2016	Sep. 30, 2016
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period	$ 90,000,000	$ 28,000,000
Short-term borrowing (excluding letters of credit)
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period	$ 90,000,000	$ 28,000,000
Interest Rate at the end of the period (as a percent)	1.46%	1.09%
Average amount outstanding	$ 59,261,000	$ 4,112,000
Weighted Average Annual Interest Rate (as a percent)	1.20%	0.92%
Maximum Amount Outstanding	$ 96,000,000	$ 37,000,000
Syndicated revolving credit facility
Bank debt
Variable rate basis	Euro rate
Syndicated revolving credit facility \| Minimum
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	325.00%
Syndicated revolving credit facility \| Maximum [Member]
Short-term borrowing activities (excluding letters of credit)
Total funded debt ratio	65.00%
Syndicated revolving credit facility \| Letter of Credit Irrevocable Franchise Agreement with City of Rancho Cordova [Member]
Bank debt
Letter of credit, amount	$ 15,000,000
AWR
Bank debt
Maximum borrowing capacity			$ 150,000,000	$ 100,000,000.0
Short-term borrowing activities (excluding letters of credit)
Balance outstanding at the end of the period	$ 90,000,000	$ 28,000,000
AWR \| Syndicated revolving credit facility
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	707.00%
Total funded debt ratio	46.00%
AWR \| Syndicated revolving credit facility \| Minimum
Short-term borrowing activities (excluding letters of credit)
Interest coverage ratio	325.00%
AWR \| Syndicated revolving credit facility \| Maximum [Member]
Short-term borrowing activities (excluding letters of credit)
Total funded debt ratio	65.00%
AWR \| Syndicated revolving credit facility \| Letters of credit
Bank debt
Maximum borrowing capacity	$ 25,000,000
Letter of credit, amount	$ 9,900,000
Letter of credit fee (as a percent)	0.65%
AWR \| Syndicated revolving credit facility \| Letter of Credit Business Automobile Insurance Policy Security [Member]
Bank debt
Letter of credit, amount	$ 340,000
AWR \| Syndicated revolving credit facility \| Letter of Credit - Purchase of power
Bank debt
Letter of credit, amount	585,000,000
AWR \| Syndicated revolving credit facility \| Irrevocable Letter of Credit - Edison Settlement agreement
Bank debt
Letter of credit, amount	3,600,000
AWR \| Syndicated revolving credit facility \| Letter of Credit - American Recovery and Reinvestment Act
Bank debt
Letter of credit, amount	$ 5,400,000

Long-Term Debt (Details)		12 Months Ended
Long-Term Debt (Details)	Jul. 16, 2014 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015	Dec. 23, 2014 USD ($)
GSWC
Long-term debt
Ratio of Indebtedness to Net Capital		0.4680
Ratio of Indebtedness to EBITDA		2.9
Redemption price of debt instrument, as a percentage of principal amount	100.00%
GSWC \| Maximum [Member]
Long-term debt
Ratio of Indebtedness to Net Capital		0.6667
Ratio of Indebtedness to EBITDA		8
Private Placement Notes [Member] \| GSWC
Long-term debt
Interest coverage ratio		400.00%
Private Placement Notes [Member] \| GSWC \| Minimum
Long-term debt
Interest coverage ratio		200.00%
Private placement notes
Long-term debt
Interest rate (as a percent)		9.56%	9.56%
Private placement notes \| GSWC
Long-term debt
Debt Instrument, Face Amount		$ 28,000,000
Interest rate (as a percent)		9.56%	9.56%
Debt Instrument Redemption Premium above Treasury Yield		5500.00%
Private placement notes \| GSWC \| Maximum [Member]
Long-term debt
Redemption premium after 2021 (as a percent)		3.00%
Private placement notes \| American States Utility Services [Member]
Long-term debt
Interest rate (as a percent)		9.56%
Debt issues other than 9.56% Notes and Senior Notes issued to Co-Bank \| GSWC \| Maximum [Member]
Long-term debt
Debt Instrument Redemption Premium as Percentage of Par Value		0.00%
Senior Notes issued to Co-Bank \| GSWC
Long-term debt
Additional spread on premium (as a percent)		0.50%
American Recovery and Reinvestment Act Obligation due 2033 \| GSWC
Long-term debt
Interest rate (as a percent)		2.50%
Notes Payable 3.45 Percent Due 2029 [Member]
Long-term debt
Interest rate (as a percent)		3.45%	3.45%
Notes Payable 3.45 Percent Due 2029 [Member] \| GSWC
Long-term debt
Debt Instrument, Face Amount				$ 15,000,000
Interest rate (as a percent)		3.45%	3.45%
Notes Payable 6.87 Percent Due 2023 [Member] \| GSWC
Long-term debt
Principal amount of notes redeemed	$ 5,000,000
Interest rate (as a percent)		6.87%
Notes Payable 7 Percent Due 2023 [Member] \| GSWC
Long-term debt
Principal amount of notes redeemed	$ 10,000,000
Interest rate (as a percent)		7.00%

Long-Term Debt 2 (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Annual maturities of all long-term debt, including capitalized leases
Total	$ 325,582	$ 325,853
GSWC
Annual maturities of all long-term debt, including capitalized leases
2014	330
2015	325
2016	40,322
2017	346
2018	365
Thereafter	283,894
Total	$ 325,582

Long-Term Debt 3 (Details)	12 Months Ended
Long-Term Debt 3 (Details)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 23, 2014 USD ($)	Oct. 31, 2009 USD ($)
Long-term debt
Loan proceeds received for reimbursement of costs of conversion	$ 0	$ 0	$ 14,846,000
Notes Payable 3.45 Percent Due 2029 [Member]
Long-term debt
Interest rate (as a percent)	3.45%	3.45%
GSWC
Long-term debt
Ratio of Indebtedness to EBITDA	2.9
Loan proceeds received for reimbursement of costs of conversion	$ 0	$ 0	$ 14,846,000
GSWC \| Maximum [Member]
Long-term debt
Ratio of Indebtedness to EBITDA	8
GSWC \| Private Placement Notes [Member]
Long-term debt
Debt Instrument Covenant Interest Coverage Ratio	400.00%
GSWC \| Private Placement Notes [Member] \| Minimum [Member]
Long-term debt
Debt Instrument Covenant Interest Coverage Ratio	200.00%
GSWC \| Debt issues other than 9.56% Notes and Senior Notes issued to Co-Bank \| Maximum [Member]
Long-term debt
Debt Instrument Redemption Premium as Percentage of Par Value	0.00%
GSWC \| Notes Payable 3.45 Percent Due 2029 [Member]
Long-term debt
Debt Instrument, Face Amount				$ 15,000,000
Interest rate (as a percent)	3.45%	3.45%
GSWC \| American Recovery and Reinvestment Act Obligation due 2033
Long-term debt
Maximum amount of loan that can be borrowed					$ 9,000,000.0
Interest rate (as a percent)	2.50%
Maturity term	20 years
Loan proceeds received for reimbursement of costs of conversion	$ 8,600,000
GSWC \| American Recovery and Reinvestment Act Obligation due 2033 \| Letters of credit to CDHP
Long-term debt
Letters of credit issued, percentage of maximum available under facility	80.00%
Amount of debt issued	$ 5,400,000.0

Taxes on Income (Details) - USD ($)	12 Months Ended
Taxes on Income (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Taxes on income
Unrecognized Tax Benefits	$ 0
Interest Expense	21,992,000	$ 21,088,000	$ 21,617,000
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	903,000	952,000
Regulatory-liability-related: California Corp Franchise Tax	3,365,000	4,530,000
Other nonproperty-related	1,993,000	2,486,000
Contributions and advances	7,464,000	8,026,000
Deferred tax assets	13,725,000	15,994,000
Deferred tax liabilities:
Fixed assets	(200,378,000)	(178,004,000)
Regulatory-asset-related: depreciation and other	(24,402,000)	(21,658,000)
Deferred Tax Liabilities, Regulatory Assets and Liabilities Related to State Franchise Tax	(2,033,000)	(2,440,000)
Other nonproperty-related	0	(66,000)
Balancing and memorandum accounts	(7,010,000)	(1,824,000)
Deferred charges	(4,429,000)	(4,849,000)
Deferred tax liabilities	(238,252,000)	(208,841,000)
Accumulated deferred income taxes - net	(224,527,000)	(192,847,000)
Current
Federal	2,297,000	21,866,000	5,595,000
State	4,798,000	5,442,000	137,000
Total current tax expense	7,095,000	27,308,000	5,732,000
Deferred
Federal	26,715,000	8,948,000	24,815,000
State	925,000	1,475,000	7,501,000
Total deferred tax expense	27,640,000	10,423,000	32,316,000
Reconciliations of the effective tax rates to the federal statutory rate
Federal taxes on pretax income at statutory rate	33,067,000	34,375,000	34,687,000
Flow-through on removal costs	(78,000)	(1,560,000)	(643,000)
Effective Income Tax Rate Reconciliation, Tax Credit, Investment, Amount	(83,000)	(88,000)	(91,000)
Income tax expense/(benefit)	34,735,000	37,731,000	38,048,000
Pretax income from continuing operations	$ 94,478,000	$ 98,215,000	$ 99,106,000
Effective income tax rate (as a percent)	36.80%	38.40%	38.40%
Increase (decrease) in taxes resulting from:	$ 3,029,000	$ 4,843,000	$ 4,781,000
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Depreciation, Amount	994,000	626,000	651,000
Income Tax Reconciliation Flow Through on Pension Costs	(247,000)	267,000	(507,000)
Income Tax Reconciliation Cost of Removal	(2,068,000)	(929,000)	(1,571,000)
Income Tax Examination, Penalties Accrued	0	0	0
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	121,000	197,000	741,000
Income Tax Examination, Penalties Expense	0	0	0
Tax Authorities
Taxes on income
Net interest receivable	461,000	504,000	504,000
Recognized interest income		0
Consolidated Entities [Member] \| Tax Authorities
Taxes on income
Recognized interest income	8,000		19,000
AWR Parent
Reconciliations of the effective tax rates to the federal statutory rate
Income tax expense/(benefit)	(546,000)	(810,000)	(996,000)
Pretax income from continuing operations	59,197,000	59,674,000	60,062,000
GSWC
Taxes on income
Interest Expense	21,782,000	20,998,000	21,524,000
Deferred tax assets:
Regulatory-liability-related: ITC and excess deferred taxes	903,000	952,000
Regulatory-liability-related: California Corp Franchise Tax	3,365,000	4,530,000
Other nonproperty-related	1,901,000	1,997,000
Contributions and advances	7,712,000	8,026,000
Deferred tax assets	13,881,000	15,505,000
Deferred tax liabilities:
Fixed assets	(203,133,000)	(179,660,000)
Regulatory-asset-related: depreciation and other	(24,402,000)	(21,658,000)
Deferred Tax Liabilities, Regulatory Assets and Liabilities Related to State Franchise Tax	(2,208,000)	(3,051,000)
Other nonproperty-related	(68,000)	(65,000)
Balancing and memorandum accounts	(7,271,000)	(1,824,000)
Deferred charges	(4,597,000)	(4,905,000)
Deferred tax liabilities	(241,679,000)	(211,163,000)
Accumulated deferred income taxes - net	(227,798,000)	(195,658,000)
Current
Federal	(3,115,000)	16,196,000	408,000
State	3,625,000	5,557,000	(2,754,000)
Total current tax expense	510,000	21,753,000	(2,346,000)
Deferred
Federal	25,864,000	8,536,000	24,373,000
State	2,235,000	2,183,000	9,979,000
Total deferred tax expense	28,099,000	10,719,000	34,352,000
Reconciliations of the effective tax rates to the federal statutory rate
Federal taxes on pretax income at statutory rate	26,452,000	28,022,000	27,952,000
Flow-through on removal costs	0	(1,268,000)	(55,000)
Effective Income Tax Rate Reconciliation, Tax Credit, Investment, Amount	(82,000)	(88,000)	(91,000)
Income tax expense/(benefit)	28,609,000	32,472,000	32,006,000
Pretax income from continuing operations	$ 75,578,000	$ 80,063,000	$ 79,863,000
Effective income tax rate (as a percent)	37.90%	40.60%	40.10%
Increase (decrease) in taxes resulting from:	$ 3,118,000	$ 5,151,000	$ 4,693,000
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Depreciation, Amount	994,000	626,000	651,000
Income Tax Reconciliation Flow Through on Pension Costs	(247,000)	267,000	(507,000)
Income Tax Reconciliation Cost of Removal	(2,068,000)	(929,000)	(1,571,000)
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount	442,000	691,000	934,000
GSWC \| Tax Authorities
Taxes on income
Net interest receivable	499,000	512,000	472,000
Interest Expense		$ 3,000
Recognized interest income	$ 7,000		14,000
Tax Year 2013 [Member]
Taxes on income
Deferred Tax Liabilities Related to Repair-And-Maintenance Deductions			$ 30,800,000

Employee Benefit Plans Employee Benefit Plans 1 (Details)	12 Months Ended
	Dec. 31, 2016 participant	Dec. 31, 2015 item
Pension Plan
Employee benefit plans
Minimum age for eligibility under the Pension Plan \| item		21
Minimum period of service for eligibility under the Pension Plan	5 years
Normal retirement benefit (as a percent)	2.00%
Number of highest consecutive years' average earnings used in computing retirement benefit	5 years
Maximum number of years of credited service considered in determining retirement benefit	40 years
Number of participants in the Pension Plan \| participant	957
Pension Plan
Employee benefit plans
Percentage of participant's eligible pay contributed to the plan by the employer	5.25%
Eligibility for employer matching contributions, period of service	3 years

Employee Benefit Plans Employee Benefit Plans 2 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pension Benefits
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$ 168,934	$ 185,184
Service cost	5,094	6,276	$ 5,643
Interest cost	7,910	7,686	7,520
Actuarial (gain) loss	(4,162)	24,413
Benefits/expenses paid	(5,736)	(5,799)
Projected benefit obligation at end of year	180,364	168,934	185,184
Changes in Plan Assets:
Fair value of plan assets at beginning of year	142,174	140,561
Actual return on plan assets	9,182	673
Employer contributions	5,252	6,739
Benefits/expenses paid	(5,736)	(5,799)
Fair value of plan assets at end of year	150,872	142,174	140,561
Funded Status:
Net amount recognized as accrued pension cost	(29,492)	(26,760)
Post-Retirement Medical Benefits
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	9,393	12,326
Service cost	247	340	348
Interest cost	371	435	495
Actuarial (gain) loss	715	3,375
Benefits/expenses paid	(494)	(333)
Projected benefit obligation at end of year	8,802	9,393	12,326
Changes in Plan Assets:
Fair value of plan assets at beginning of year	10,614	10,723
Actual return on plan assets	418	115
Employer contributions	0	109
Benefits/expenses paid	(494)	(333)
Fair value of plan assets at end of year	10,538	10,614	$ 10,723
Funded Status:
Net amount recognized as accrued pension cost	$ 1,736	$ 1,221

Employee Benefit Plans Employee Benefit Plans 3 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015
Amounts recognized on the balance sheets:
Non-current liabilities				$ 49,856	$ 42,666
Pension Benefits
Amounts recognized on the balance sheets:
Non-current assets				0	0
Current liabilities				0	0
Non-current liabilities				29,492	26,760
Net amount recognized				(29,492)	(26,760)
Amounts recognized in regulatory assets consist of:
Initial net obligation				0	0
Prior service cost (credit)				0	49
Net (gain) loss				(25,828)	(21,921)
Regulatory assets (liabilities)	$ 21,970	$ 39,170	$ 39,170	25,828	21,970
Unfunded accrued pension cost				(3,664)	(4,790)
Net liability (asset) recognized				29,492	26,760
Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	21,970	39,170
Net loss (gain)	(4,818)	15,292
Amortization of initial net obligation	0	0
Amortization of prior service (cost) credit	(49)	(118)
Amortization of net gain (loss)	(911)	(1,790)
Total change in regulatory asset	3,858	(17,200)
Regulatory asset (liability) at end of year	25,828	21,970	39,170
Net periodic pension costs	4,126	6,075	4,383
Change in regulatory asset	3,858	(17,200)
Total recognized in net periodic pension cost and regulatory asset (liability)	7,984	(11,125)
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Prior service (cost) credit	0	(49)
Net gain (loss)	(835)	(510)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation				180,364	168,934
Accumulated benefit obligation				165,998	155,469
Fair value of plan assets				$ 150,872	$ 142,174
Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate				4.44%	4.65%
Post-Retirement Medical Benefits
Amounts recognized on the balance sheets:
Non-current assets				$ 1,736	$ 1,221
Current liabilities				0	0
Non-current liabilities				0	0
Net amount recognized				1,736	1,221
Amounts recognized in regulatory assets consist of:
Initial net obligation				0	0
Prior service cost (credit)				0	(34)
Net (gain) loss				5,515	5,572
Regulatory assets (liabilities)	(5,606)	(3,125)	(3,125)	(5,515)	(5,606)
Unfunded accrued pension cost				(3,779)	(4,385)
Net liability (asset) recognized				(1,736)	(1,221)
Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	(5,606)	(3,125)
Net loss (gain)	644	2,997
Amortization of initial net obligation	0	0
Amortization of prior service (cost) credit	34	200
Amortization of net gain (loss)	701	316
Total change in regulatory asset	91	(2,481)
Regulatory asset (liability) at end of year	(5,515)	(5,606)	(3,125)
Net periodic pension costs	(606)	(234)	$ 278
Change in regulatory asset	91	(2,481)
Total recognized in net periodic pension cost and regulatory asset (liability)	(515)	(2,715)
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Prior service (cost) credit	0	34
Net gain (loss)	$ 679	$ 599
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation				8,802	9,393
Fair value of plan assets				$ 10,538	$ 10,614
Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate				3.97%	4.25%
Minimum \| Pension Benefits
Weighted-average assumptions used to determine benefit obligations at December 31:
Rate of compensation increase				3.00%
Maximum \| Pension Benefits
Weighted-average assumptions used to determine benefit obligations at December 31:
Rate of compensation increase				8.00%

Employee Benefit Plans Employee Benefit Plans 4 (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Pension Benefits

Components of Net Periodic Benefits Cost:

Service cost

$ 5,094

$ 6,276

$ 5,643

Interest cost

7,910

7,686

7,520

Expected return on plan assets

(9,838)

(9,795)

(8,898)

Amortization of transition

Amortization of prior service cost (credit)

118

Amortization of actuarial (gain) loss

911

1,790

Net periodic pension cost under accounting standards

4,126

6,075

4,383

Regulatory adjustment - over collection

(859)

(523)

(1,622)

Total expense recognized, before allocation to overhead pool

$ 4,985

$ 6,598

$ 6,005

Weighted-average assumptions used to determine net periodic cost:

Discount rate

4.65%

4.25%

5.10%

Rate of compensation increase

7.00%

4.00%

Post-Retirement Medical Benefits

7.00%

Components of Net Periodic Benefits Cost:

Service cost

$ 247

$ 340

$ 348

Interest cost

371

435

495

Expected return on plan assets

(489)

(493)

(453)

Amortization of transition

418

Amortization of prior service cost (credit)

(34)

(200)

Amortization of actuarial (gain) loss

(701)

(316)

(330)

Net periodic pension cost under accounting standards

(606)

(234)

278

Regulatory adjustment - over collection

Total expense recognized, before allocation to overhead pool

$ (606)

$ (234)

$ 278

Weighted-average assumptions used to determine net periodic cost:

Discount rate

4.25%

3.80%

4.65%

Union plan

Weighted-average assumptions used to determine net periodic cost:

7.00%

^[1]

7.00%

Weighted-average assumptions used to determine net periodic cost:

7.00%

^[1]

7.00%

Non-union plan

4.20%

^[1]

4.20%

Minimum | Pension Benefits

4.20%

^[1]

4.20%

Weighted-average assumptions used to determine net periodic cost:

Rate of compensation increase

3.00%

Maximum | Pension Benefits

Weighted-average assumptions used to determine net periodic cost:

Rate of compensation increase

8.00%

[1]	*7.0% for union plan, 4.2% for non-union, net of income taxes in 2016, 2015 and 2014.

Employee Benefit Plans Employee Benefit Plans 5 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Pension Benefits
Regulatory Adjustment:
Regulatory adjustment - over collection	$ (859)	$ (523)	$ (1,622)
GSWC \| Pension Benefits
Regulatory Adjustment:
Regulatory adjustment - over collection	(859)	$ (523)	$ (1,600)
Pension Costs and Other Postretirement Benefit Costs \| GSWC
Regulatory Adjustment:
Regulatory assets	26,800
Two-way pension balancing account \| Pension Costs and Other Postretirement Benefit Costs \| GSWC
Regulatory Adjustment:
Regulatory assets	$ 1,300

Employee Benefit Plans Employee Benefit Plans 6 (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Pension Benefits
Actual and Target Asset Allocations
Actual asset allocations	100.00%	100.00%
Target asset allocations	100.00%
Pension Benefits \| Equity securities
Actual and Target Asset Allocations
Actual asset allocations	57.00%	55.00%
Target asset allocations	60.00%
Pension Benefits \| Debt securities
Actual and Target Asset Allocations
Actual asset allocations	38.00%	40.00%
Target asset allocations	40.00%
Pension Benefits \| Real Estate Funds
Actual and Target Asset Allocations
Actual asset allocations	5.00%	5.00%
Pension Benefits \| Cash equivalents
Actual and Target Asset Allocations
Actual asset allocations	0.00%	0.00%
Post-Retirement Medical Benefits
Actual and Target Asset Allocations
Actual asset allocations	100.00%	100.00%
Target asset allocations	100.00%
Post-Retirement Medical Benefits \| Equity securities
Actual and Target Asset Allocations
Actual asset allocations	58.00%	60.00%
Target asset allocations	60.00%
Post-Retirement Medical Benefits \| Debt securities
Actual and Target Asset Allocations
Actual asset allocations	39.00%	38.00%
Target asset allocations	40.00%
Post-Retirement Medical Benefits \| Real Estate Funds
Actual and Target Asset Allocations
Actual asset allocations	0.00%	0.00%
Post-Retirement Medical Benefits \| Cash equivalents
Actual and Target Asset Allocations
Actual asset allocations	3.00%	2.00%

Employee Benefit Plans Employee Benefit Plans 7 (Details) - Pension Benefits - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Employee benefit plans
Fair Value	$ 150,872	$ 142,174	$ 140,561
Unfunded Commitments	0	0
Cash equivalents
Employee benefit plans
Fair Value	500	469
Unfunded Commitments		0
Fixed income fund
Employee benefit plans
Fair Value	57,674	56,218
Unfunded Commitments		0
U.S. small/mid cap funds
Employee benefit plans
Fair Value	24,312	21,219
Unfunded Commitments		0
U.S. large cap funds
Employee benefit plans
Fair Value	46,175	42,395
Unfunded Commitments		0
International funds
Employee benefit plans
Fair Value	14,869	14,455
Unfunded Commitments		0
Total equity funds
Employee benefit plans
Fair Value	85,356	78,069
Unfunded Commitments	0	0
Real estate funds
Employee benefit plans
Fair Value	$ 7,342	7,418
Unfunded Commitments		$ 0

Employee Benefit Plans Employee Benefit Plans 8 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Post-Retirement Medical Benefits
Employee benefit plans
Fair value of post-retirement plan assets	$ 10,538	$ 10,614	$ 10,723
Post-Retirement Medical Benefits \| Level 1
Employee benefit plans
Fair value of post-retirement plan assets	10,538	10,614
Post-Retirement Medical Benefits \| Level 2
Employee benefit plans
Fair value of post-retirement plan assets	0	0
Post-Retirement Medical Benefits \| Level 3
Employee benefit plans
Fair value of post-retirement plan assets	0	0
Post-Retirement Medical Benefits \| Cash equivalents \| Level 1
Employee benefit plans
Fair value of post-retirement plan assets	360	31
Post-Retirement Medical Benefits \| Cash equivalents \| Level 2
Employee benefit plans
Fair value of post-retirement plan assets	0	0
Post-Retirement Medical Benefits \| Cash equivalents \| Level 3
Employee benefit plans
Fair value of post-retirement plan assets	0	0
Post-Retirement Medical Benefits \| Fixed income fund \| Level 1
Employee benefit plans
Fair value of post-retirement plan assets	4,072	4,182
Post-Retirement Medical Benefits \| Fixed income fund \| Level 2
Employee benefit plans
Fair value of post-retirement plan assets	0	0
Post-Retirement Medical Benefits \| Fixed income fund \| Level 3
Employee benefit plans
Fair value of post-retirement plan assets	0	0
Post-Retirement Medical Benefits \| U.S. large cap funds \| Level 1
Employee benefit plans
Fair value of post-retirement plan assets	6,106	6,401
Post-Retirement Medical Benefits \| U.S. large cap funds \| Level 2
Employee benefit plans
Fair value of post-retirement plan assets	0	0
Post-Retirement Medical Benefits \| U.S. large cap funds \| Level 3
Employee benefit plans
Fair value of post-retirement plan assets	0	0
Fair Value \| Post-Retirement Medical Benefits
Employee benefit plans
Fair value of post-retirement plan assets	10,538	10,614
Fair Value \| Post-Retirement Medical Benefits \| Cash equivalents
Employee benefit plans
Fair value of post-retirement plan assets	360	31
Fair Value \| Post-Retirement Medical Benefits \| Fixed income fund
Employee benefit plans
Fair value of post-retirement plan assets	4,072	4,182
Fair Value \| Post-Retirement Medical Benefits \| U.S. large cap funds
Employee benefit plans
Fair value of post-retirement plan assets	$ 6,106	$ 6,401
Minimum \| Fixed income fund
Employee benefit plans
Maturity period of investments	1 year
Maximum \| Fixed income fund
Employee benefit plans
Maturity period of investments	20 years

Employee Benefit Plans Employee Benefit Plans 9 (Details) - Pension Benefits - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Employee benefit plans
Employer contributions	$ 5,252	$ 6,739
Expected future employer's contribution	$ 6,200

Employee Benefit Plans Employee Benefit Plans 10 (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Pension Benefits
Employee benefit plans
2017	$ 6,385
2018	6,855
2019	7,354
2020	7,945
2021	8,542
Thereafter	51,307
Total	88,388
Post-Retirement Medical Benefits
Employee benefit plans
2017	560
2018	609
2019	633
2020	680
2021	768
Thereafter	3,719
Total	$ 6,969

Employee Benefit Plans Employee Benefit Plans 11 (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Healthcare Cost Trend Rate

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

6.70%

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

4.70%

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

6.30%

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

4.50%

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

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

$ 55

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

(47)

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

914

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

$ (790)

Union plan

7.00%

^[1]

7.00%

Non-union plan

4.20%

^[1]

4.20%

[1]	*7.0% for union plan, 4.2% for non-union, net of income taxes in 2016, 2015 and 2014.

Employee Benefit Plans Employee Benefit Plans 12 (Details) - SERP - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Balance in Rabbi Trust
Balance in Rabbi Trust	$ 12,000
Fair value of assets held in Rabbi Trust	0	$ 0
Rabbi Trust \| Level 3
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	0	0
Rabbi Trust \| Level 1
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	11,996	9,866
Rabbi Trust \| Level 2
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	0	0
Rabbi Trust \| Cash equivalents \| Level 3
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	0	0
Rabbi Trust \| Cash equivalents \| Level 1
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	46	39
Rabbi Trust \| Cash equivalents \| Level 2
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	0	0
Rabbi Trust \| Fixed income fund \| Level 3
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	0	0
Rabbi Trust \| Fixed income fund \| Level 1
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	4,801	3,903
Rabbi Trust \| Fixed income fund \| Level 2
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	0	0
Rabbi Trust \| Equity securities \| Level 3
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	0	0
Rabbi Trust \| Equity securities \| Level 1
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	7,149	5,924
Rabbi Trust \| Equity securities \| Level 2
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	0	0
Fair Value \| Rabbi Trust
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	11,996	9,866
Fair Value \| Rabbi Trust \| Cash equivalents
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	46	39
Fair Value \| Rabbi Trust \| Fixed income fund
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	4,801	3,903
Fair Value \| Rabbi Trust \| Equity securities
Balance in Rabbi Trust
Fair value of assets held in Rabbi Trust	$ 7,149	$ 5,924

Employee Benefit Plans Employee Benefit Plans 13 (Details) - SERP - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Change in Benefit Obligation:
Projected benefit obligation at beginning of year	$ 16,317	$ 15,926
Service cost	799	814	$ 768
Interest cost	743	653	615
Actuarial (gain) loss	3,341	(683)
Benefits/expenses paid	(417)	(393)
Projected benefit obligation at end of year	20,783	16,317	$ 15,926
Changes in Plan Assets:
Fair value of plan assets at beginning of year	0
Fair value of plan assets at end of year	0	0
Funded Status:
Net amount recognized as accrued pension cost	$ (20,783)	$ (16,317)

Employee Benefit Plans Employee Benefit Plans 14 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Amounts recognized on the balance sheets:
Non-current liabilities				$ 49,856	$ 42,666
SERP
Amounts recognized on the balance sheets:
Current liabilities				419	411
Non-current liabilities				20,364	15,906
Net amount recognized				(20,783)	(16,317)
Amounts recognized in regulatory assets consist of:
Prior service cost (credit)				11	36
Net (gain) loss				(6,463)	(3,416)
Regulatory assets (liabilities)	$ 3,452	$ 4,683	$ 4,683	6,474	3,452	$ 4,683
Unfunded accrued pension cost				(14,309)	(12,865)
Net liability (asset) recognized				20,783	16,317
Changes in plan assets and benefit obligations recognized in regulatory assets:
Regulatory asset at beginning of year	3,452	4,683
Net loss (gain)	(3,339)	683
Amortization of prior service (cost) credit	(25)	(117)
Amortization of net gain (loss)	(292)	(431)
Total change in regulatory asset	3,022	(1,231)
Regulatory asset (liability) at end of year	6,474	3,452	4,683
Net periodic pension costs	1,859	2,015	$ 1,683
Change in regulatory asset	3,022	(1,231)
Total recognized in net periodic pension cost and regulatory asset (liability)	4,881	784
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
Initial net asset (obligation)	0	0
Prior service cost	(11)	(25)
Net gain (loss)	$ (777)	$ (292)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
Projected benefit obligation				20,783	16,317	$ 15,926
Accumulated benefit obligation				17,144	14,533
Fair value of plan assets				$ 0	$ 0
Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate				4.34%	4.61%
Rate of compensation increase				4.00%	4.00%

Employee Benefit Plans Employee Benefit Plans 15 (Details) - SERP - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Components of Net Periodic Benefits Cost:
Service cost	$ 799	$ 814	$ 768
Interest cost	743	653	615
Amortization of prior service cost (credit)	25	117	161
Amortization of actuarial (gain) loss	292	431	139
Net periodic pension cost under accounting standards	$ 1,859	$ 2,015	$ 1,683
Weighted-average assumptions used to determine net periodic cost:
Discount rate	4.61%	4.15%	5.05%
Rate of compensation increase	4.00%	4.00%	4.00%

Employee Benefit Plans Employee Benefit Plans 16 (Details) - SERP $ in Thousands	Dec. 31, 2016 USD ($)
Employee benefit plans
2017	$ 419
2018	664
2019	731
2020	1,246
2021	1,302
Thereafter	6,714
Total	$ 11,076

Stock-Based Compensation Plans (Details) $ in Thousands	12 Months Ended
Stock-Based Compensation Plans (Details) $ in Thousands	Dec. 31, 2016 USD ($) stock_plan shares	Dec. 31, 2015 USD ($) shares	Dec. 31, 2014 USD ($) shares
Stock compensation plans
Number of stock incentive plans \| stock_plan	5
Stock-based compensation recognized in the income statement, before taxes	$ 2,538	$ 2,754	$ 2,222
Immediate vesting for employees of certain age and above	55 years
GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	$ 2,118	2,443	1,748
Capitalized equity-based compensation cost	$ 155	$ 369	$ 255
Nonqualified stock options
Stock compensation plans
Granted (in shares) \| shares	0	0	0
Restricted Stock Units \| Employees and directors
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	$ 2,538	$ 2,754	$ 2,222
Restricted Stock Units \| Employees and directors \| GSWC
Stock compensation plans
Stock-based compensation recognized in the income statement, before taxes	$ 2,118	$ 2,443	$ 1,748
Performance awards
Stock compensation plans
Vesting period	3 years
2000 and 2008 Employee Plans \| Nonqualified stock options
Stock compensation plans
Expiration term	10 years
Vesting period	3 years
Percentage of rights vesting in the first two years from the date of grant	33.00%
Percentage of rights vesting in the third year from the date of grant	34.00%
2000 and 2008 Employee Plans \| Restricted Stock Units
Stock compensation plans
Vesting period	3 years
Common stock entitled to be received under each award \| shares	1
Percentage of rights vesting in the first two years from the date of grant	33.00%
Percentage of rights vesting in the third year from the date of grant	34.00%
2000 and 2008 Employee Plans \| Performance awards
Stock compensation plans
Vesting period	3 years
Percentage of rights vesting in the first two years from the date of grant	33.00%
Percentage of rights vesting in the third year from the date of grant	34.00%
2003 Directors Plan \| Nonqualified stock options
Stock compensation plans
Expiration term	10 years
Vesting period	3 years
Weighted Average [Member]
Stock compensation plans
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 6 months 10 days
Weighted Average [Member] \| Restricted Stock Units
Stock compensation plans
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 5 months 2 days

Stock-Based Compensation Plans 2 (Details) - USD ($)	12 Months Ended
Stock-Based Compensation Plans 2 (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Number of Options
Exercised (in shares)	(12,546)	(66,458)	(37,006)
Options outstanding at the end of the period (in shares)	136,560
Additional disclosure
Cash proceeds from the exercise of stock options	$ 235,000	$ 1,198,000	$ 589,000
Tax benefit for the tax deduction from awards exercised	(581,000)	$ (877,000)	$ (533,000)
Unrecognized compensation cost	$ 879,000
Maximum [Member]
Additional disclosure
Percentage of target amount of performance shares	200.00%
Minimum
Additional disclosure
Percentage of target amount of performance shares	0.00%
Weighted Average [Member]
Additional disclosure
Expected recognition period for unrecognized compensation cost	1 year 6 months 10 days
Stock options
Number of Options
Options Outstanding at the beginning of the period (in shares)	150,606
Granted (in shares)	0	0	0
Exercised (in shares)	(12,546)
Forfeited or expired (in shares)	(1,500)
Options outstanding at the end of the period (in shares)	136,560	150,606
Options exercisable at the end of the period (in shares)	136,560
Weighted Average Exercise Price
Options outstanding at the beginning of the period (in dollars per share)	$ 17.39
Granted (in dollars per share)	0.00
Exercised (in dollars per share)	18.75
Forfeited or expired (in dollars per share)	16.87
Options outstanding at the end of the period (in dollars per share)	17.27	$ 17.39
Options exercisable at the end of the period (in dollars per share)	$ 17.27
Additional disclosure
Weighted Average Remaining Contractual Term, Options outstanding	1 year 11 months 3 days
Weighted Average Remaining Contractual Term, Options Exercisable	1 year 11 months 3 days
Aggregate Intrinsic Value, Options outstanding	$ 3,863,731
Aggregate Intrinsic Value, Options Exercisable	3,863,731
Total intrinsic value of options exercised	308,000	$ 1,457,000	$ 596,000
Tax benefit for the tax deduction from awards exercised		$ (877,000)	(533,000)
Restricted Stock Units
Additional disclosure
Unrecognized compensation cost related to performance awards	$ 800,000
Number of Restricted/Performance Share Units
Restricted share units at the beginning of the period (in shares)	111,335
Granted (in shares)	37,807
Vested (in shares)	(40,555)
Forfeited (in shares)	(858)
Restricted share units at the end of the period (in shares)	107,729	111,335
Weighted Average Grant-Date Value
Restricted share units at the beginning of the period (in dollars per share)	$ 26.21
Granted (in dollars per share)	40.52
Vested (in dollars per share)	27.03
Forfeited (in dollars per share)	38.06
Restricted share units at the end of the period (in dollars per share)	$ 30.83	$ 26.21
Restricted Stock Units \| Weighted Average [Member]
Additional disclosure
Expected recognition period for unrecognized compensation cost	1 year 5 months 2 days
Performance awards
Additional disclosure
Vesting period	3 years
Period to meet the performance goals	3 years
Number of Restricted/Performance Share Units
Restricted share units at the beginning of the period (in shares)	131,953
Granted (in shares)	29,758
Vested (in shares)	(51,408)
Restricted share units at the end of the period (in shares)	102,203	131,953
Weighted Average Grant-Date Value
Restricted share units at the beginning of the period (in dollars per share)	$ 30.66
Granted (in dollars per share)	40.81
Vested (in dollars per share)	27.82
Restricted share units at the end of the period (in dollars per share)	$ 35.25	$ 30.66
GSWC
Additional disclosure
Tax benefit for the tax deduction from awards exercised	$ (501,000)	$ (872,000)	(514,000)
GSWC \| Stock options
Additional disclosure
Tax benefit for the tax deduction from awards exercised	$ (501,000)	$ (872,000)	$ (514,000)

Commitments 2 (Details) - GSWC - Water Supply $ in Thousands	Dec. 31, 2016 USD ($)
Estimated future minimum payments
2017	$ 409
2018	409
2019	409
2020	409
2021	409
Thereafter	3,225
Total	5,270
City of Claremont
Purchase commitments
Remaining amount of commitment	2,700
Various third parties
Estimated future minimum payments
Total	$ 2,600

Commitments 3 (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Water Purchase Commitments [Member] \| GSWC
Purchase commitments
Total commitment under agreement	$ 5,270
Bear Valley Electric \| Electric Service Utility Operations [Member]
Purchase commitments
Total commitment under agreement	$ 18,100

Commitments 4 (Details) - USD ($) $ in Thousands	12 Months Ended
Commitments 4 (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating Leases:
Consolidated rent expense	$ 2,298	$ 2,740	$ 2,982
Future minimum payments under long-term non-cancelable operating leases
2014	2,451
2015	2,106
2016	1,680
2017	1,347
2018	341
Thereafter	720
Total	$ 8,645

Commitments Commitments 5 (Details) $ in Millions	Dec. 31, 2016 USD ($)
Capital Addition Purchase Commitments [Member] \| GSWC
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Unrecorded Unconditional Purchase Obligation	$ 41.3

Contingencies (Details) - GSWC $ in Millions	12 Months Ended
Contingencies (Details) - GSWC $ in Millions	Dec. 31, 2016 USD ($) customer
Environmental Clean-Up and Remediation
Contingencies
Amount spent in clean-up and remediation activities	$ 5.2
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
Ojai FLOW \| Condemnation of Properties
Contingencies
Net book value, water system	$ 22.5
Number of customers served through water systems \| customer	3,000

Business Segments (Details)
$ in Thousands

12 Months Ended

Dec. 31, 2016

USD ($)

segment

Dec. 31, 2015

USD ($)

Dec. 31, 2014

USD ($)

$ 436,087

$ 458,641

$ 465,791

114,716

118,489

119,045

(21,235)

(20,630)

(20,690)

1,150,926

1,060,794

1,003,520

^[1]

38,850

42,033

41,073

34,735

37,731

38,048

$ 129,867

87,323

72,553

Number of reportable segments | segment

$ 338,702

364,550

361,059

95,819

100,409

99,742

1,145,311

1,056,116

37,804

40,893

39,854

28,609

32,472

32,006

GSWC | Water

302,931

328,511

326,672

87,911

94,213

94,014

(19,696)

(19,468)

(19,370)

1,089,031

1,005,114

953,678

^[1]

35,777

39,190

38,388

25,894

30,302

30,410

120,850

77,440

66,304

GSWC | Electric

35,771

36,039

34,387

7,908

6,196

5,728

(1,337)

(1,090)

(1,260)

56,280

51,002

45,202

^[1]

2,027

1,703

1,466

2,715

2,170

1,596

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

7,063

8,704

4,584

97,385

94,091

104,732

18,916

18,091

19,351

(68)

(26)

(142)

5,615

4,678

4,640

^[1]

1,046

1,140

1,219

6,672

6,069

7,038

$ 1,954

1,179

1,665

AWR Parent

Number of reportable segments | segment

$ 0

(19)

(11)

(48)

(134)

(46)

^[1]

(546)

(810)

(996)