Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2017	Nov. 01, 2017
Document and Entity Information
Entity Registrant Name	AMERICAN STATES WATER CO
Entity Central Index Key	0001056903
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		36,679,175
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,699,631	$ 1,670,238
Non-utility property, at cost	14,826	13,441
Utility plant, at cost	1,714,457	1,683,679
Less - Accumulated depreciation	(532,841)	(532,753)
Net property, plant and equipment	1,181,616	1,150,926
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	23,346	20,836
Total other property and investments	24,462	21,952
Current Assets
Cash and cash equivalents	6,661	436
Accounts receivable - customers, less allowance for doubtful accounts	29,392	19,993
Unbilled receivable	25,833	24,391
Receivable from the U.S. government	7,112	8,467
Other accounts receivable, less allowance for doubtful accounts	4,945	3,151
Income taxes receivable	74	17,867
Materials and supplies, at average cost	5,377	4,294
Regulatory assets — current	27,385	43,296
Prepayments and other current assets	5,248	3,735
Costs and estimated earnings in excess of billings on contracts	34,636	41,245
Total current assets	146,663	166,875
Regulatory and Other Assets
Regulatory assets	103,521	102,985
Costs and estimated earnings in excess of billings on contracts	21,720	22,687
Other	8,504	5,068
Total regulatory and other assets	133,745	130,740
Total Assets	1,486,486	1,470,493
Capitalization
Outstanding: 36,679,175 shares in 2017 and 36,571,360 shares in 2016	249,468	247,232
Earnings reinvested in the business	276,344	247,065
Total common shareholders’ equity	525,812	494,297
Long-term debt	320,949	320,981
Total capitalization	846,761	815,278
Current Liabilities
Notes payable to bank	46,000	90,000
Long-term debt — current	333	330
Accounts payable	53,804	43,724
Income taxes payable	6,013	149
Accrued other taxes	9,195	9,112
Accrued employee expenses	11,211	12,304
Accrued interest	6,576	3,864
Unrealized loss on purchased power contracts	3,837	4,901
Billings in excess of costs and estimated earnings on contracts	2,466	2,263
Other	12,434	11,297
Total current liabilities	151,869	177,944
Other Credits
Advances for construction	67,438	69,722
Contributions in aid of construction - net	123,569	120,518
Deferred income taxes	234,719	224,530
Unamortized investment tax credits	1,453	1,529
Accrued pension and other postretirement benefits	46,868	49,856
Other	13,809	11,116
Total other credits	487,856	477,271
Commitments and Contingencies
Total Capitalization and Liabilities	1,486,486	1,470,493
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Utility plant, at cost	1,699,631	1,670,238
Less - Accumulated depreciation	(524,288)	(524,927)
Net property, plant and equipment	1,175,343	1,145,311
Other Property and Investments
Total other property and investments	21,232	18,719
Current Assets
Cash and cash equivalents	6,254	209
Accounts receivable - customers, less allowance for doubtful accounts	29,392	19,993
Unbilled receivable	20,838	17,700
Other accounts receivable, less allowance for doubtful accounts	3,617	1,959
Income taxes receivable from Parent	0	21,856
Materials and supplies, at average cost	4,615	3,724
Regulatory assets — current	27,385	43,296
Prepayments and other current assets	4,594	3,520
Total current assets	96,695	112,257
Regulatory and Other Assets
Regulatory assets	103,521	102,985
Other	8,407	4,906
Total regulatory and other assets	111,928	107,891
Total Assets	1,405,198	1,384,178
Capitalization
Outstanding: 36,679,175 shares in 2017 and 36,571,360 shares in 2016	241,684	240,482
Earnings reinvested in the business	234,299	206,288
Total common shareholders’ equity	475,983	446,770
Long-term debt	320,949	320,981
Total capitalization	796,932	767,751
Current Liabilities
Inter-company payable	29,103	61,726
Long-term debt — current	333	330
Accounts payable	45,415	34,648
Income taxes payable	1,136	0
Accrued other taxes	9,078	8,870
Accrued employee expenses	9,809	10,983
Accrued interest	6,305	3,588
Unrealized loss on purchased power contracts	3,837	4,901
Other	12,088	10,925
Total current liabilities	117,104	135,971
Other Credits
Advances for construction	67,438	69,722
Contributions in aid of construction - net	123,569	120,518
Deferred income taxes	238,110	227,798
Unamortized investment tax credits	1,453	1,529
Accrued pension and other postretirement benefits	46,868	49,856
Other	13,724	11,033
Total other credits	491,162	480,456
Commitments and Contingencies
Total Capitalization and Liabilities	$ 1,405,198	$ 1,384,178

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Common Stock, Shares Authorized	60,000,000	60,000,000
Accounts receivable - customers, allowance for doubtful accounts	$ 770	$ 702
Other accounts receivable, allowance for doubtful accounts	$ 219	$ 62
Common Stock, Shares, Outstanding	36,679,175	36,571,360
GOLDEN STATE WATER COMPANY
Common Stock, Shares Authorized	1,000	1,000
Accounts receivable - customers, allowance for doubtful accounts	$ 770	$ 702
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 59
Common Stock, Shares, Outstanding	146	146

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Operating Revenues
Water	$ 91,919	$ 90,617	$ 239,057	$ 237,987
Electric	7,994	8,146	26,108	26,420
Contracted services	24,505	25,043	71,258	64,880
Total operating revenues	124,418	123,806	336,423	329,287
Operating Expenses
Water purchased	20,576	19,631	50,619	49,265
Power purchased for pumping	2,913	2,988	6,667	6,752
Groundwater production assessment	5,870	4,482	14,176	11,150
Power purchased for resale	2,439	2,394	7,847	7,481
Supply cost balancing accounts	(4,621)	(4,213)	(11,663)	(10,145)
Other operation	7,657	7,448	21,989	21,331
Administrative and general	21,790	19,768	62,534	61,829
Depreciation and amortization	9,854	9,486	29,184	28,878
Maintenance	3,222	4,203	10,292	11,908
Property and other taxes	4,475	4,317	13,386	12,863
ASUS construction	11,693	13,685	34,589	35,351
Gain on sale of assets	(17)	0	(8,318)	0
Total operating expenses	85,851	84,189	231,302	236,663
Operating Income	38,567	39,617	105,121	92,624
Other Income and Expenses
Interest expense	(5,775)	(5,730)	(17,606)	(16,956)
Interest income	321	206	1,200	568
Other, net	401	254	1,454	872
Total other income and expenses	(5,053)	(5,270)	(14,952)	(15,516)
Income from operations before income tax expense	33,514	34,347	90,169	77,108
Income tax expense	12,508	12,708	33,670	28,577
Net Income	$ 21,006	$ 21,639	$ 56,499	$ 48,531
Weighted Average Number of Common Shares Outstanding (in shares)	36,659	36,561	36,625	36,546
Basic Earnings Per Common Share (in dollars per share)	$ 0.57	$ 0.59	$ 1.53	$ 1.32
Weighted Average Number of Diluted Shares (in shares)	36,856	36,762	36,813	36,743
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.57	$ 0.59	$ 1.53	$ 1.32
Dividends Paid Per Common Share (in dollars per share)	$ 0.255	$ 0.224	$ 0.739	$ 0.672
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 91,919	$ 90,617	$ 239,057	$ 237,987
Electric	7,994	8,146	26,108	26,420
Total operating revenues	99,913	98,763	265,165	264,407
Operating Expenses
Water purchased	20,576	19,631	50,619	49,265
Power purchased for pumping	2,913	2,988	6,667	6,752
Groundwater production assessment	5,870	4,482	14,176	11,150
Power purchased for resale	2,439	2,394	7,847	7,481
Supply cost balancing accounts	(4,621)	(4,213)	(11,663)	(10,145)
Other operation	6,493	6,604	18,142	18,843
Administrative and general	16,847	15,833	48,152	49,348
Depreciation and amortization	9,509	9,240	28,341	28,117
Maintenance	2,692	3,644	8,662	10,426
Property and other taxes	4,144	4,018	12,316	11,828
Gain on sale of assets	(17)	0	(8,318)	0
Total operating expenses	66,845	64,621	174,941	183,065
Operating Income	33,068	34,142	90,224	81,342
Other Income and Expenses
Interest expense	(5,638)	(5,673)	(17,170)	(16,829)
Interest income	318	200	1,175	560
Other, net	401	255	1,454	667
Total other income and expenses	(4,919)	(5,218)	(14,541)	(15,602)
Income from operations before income tax expense	28,149	28,924	75,683	65,740
Income tax expense	10,813	11,041	29,235	25,203
Net Income	$ 17,336	$ 17,883	$ 46,448	$ 40,537

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash Flows From Operating Activities:
Net income	$ 56,499	$ 48,531
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	29,365	29,080
Provision for doubtful accounts	720	420
Deferred income taxes and investment tax credits	9,004	11,295
Stock-based compensation expense	2,303	1,965
Gain on sale of assets	(8,318)	0
Other — net	(802)	(360)
Changes in assets and liabilities:
Accounts receivable — customers	(10,683)	(4,471)
Unbilled receivable	(1,442)	(1,139)
Other accounts receivable	(1,951)	36
Receivables from the U.S. government	1,355	(3,623)
Materials and supplies	(1,083)	682
Prepayments and other assets	(1,401)	(1,149)
Costs and estimated earnings in excess of billings on contracts	7,576	(8,274)
Regulatory assets	10,344	(13,823)
Accounts payable	5,337	(1,545)
Income taxes receivable/payable	23,657	16,653
Billings in excess of costs and estimated earnings on contracts	203	1,777
Accrued pension and other post-retirement benefits	(2,285)	(1,529)
Other liabilities	1,831	2,983
Net cash provided	120,229	77,509
Cash Flows From Investing Activities:
Capital expenditures	(77,896)	(99,907)
Proceeds from sale of assets	34,324	0
Other investing activities	(1,299)	(1,448)
Net cash used	(44,871)	(101,355)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	884	210
Receipt of advances for and contributions in aid of construction	6,132	2,902
Refunds on advances for construction	(3,477)	(3,449)
Retirement or repayments of long-term debt	(320)	(305)
Net change in notes payable to banks	(44,000)	49,000
Dividends paid	(27,064)	(24,558)
Other financing activities	(1,288)	(1,529)
Net cash (used) provided	(69,133)	22,271
Net change in cash and cash equivalents	6,225	(1,575)
Cash and cash equivalents, beginning of period	436	4,364
Cash and cash equivalents, end of period	6,661	2,789
Non-cash transactions:
Accrued payables for investment in utility plant	21,978	19,843
Property installed by developers and conveyed	1,796	4,853
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	46,448	40,537
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	28,522	28,319
Provision for doubtful accounts	563	431
Deferred income taxes and investment tax credits	9,139	10,782
Stock-based compensation expense	1,970	1,672
Gain on sale of assets	(8,318)	0
Other — net	(866)	(367)
Changes in assets and liabilities:
Accounts receivable — customers	(10,683)	(4,471)
Unbilled receivable	(3,138)	(1,941)
Other accounts receivable	(1,658)	212
Materials and supplies	(891)	724
Prepayments and other assets	(976)	(1,143)
Regulatory assets	10,344	(13,823)
Accounts payable	5,999	1,920
Inter-company receivable/payable	(623)	(933)
Income taxes receivable/payable from/to Parent	22,992	12,863
Accrued pension and other post-retirement benefits	(2,285)	(1,529)
Other liabilities	1,905	2,991
Net cash provided	98,444	76,244
Cash Flows From Investing Activities:
Capital expenditures	(76,373)	(98,161)
Proceeds from sale of assets	34,324	0
Other investing activities	(1,299)	(1,484)
Net cash used	(43,348)	(99,645)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	6,132	2,902
Refunds on advances for construction	(3,477)	(3,449)
Retirement or repayments of long-term debt	(320)	(305)
Net change in inter-company borrowings	(32,000)	42,000
Dividends paid	(18,300)	(16,600)
Other financing activities	(1,086)	(1,301)
Net cash (used) provided	(49,051)	23,247
Net change in cash and cash equivalents	6,045	(154)
Cash and cash equivalents, beginning of period	209	2,501
Cash and cash equivalents, end of period	6,254	2,347
Non-cash transactions:
Accrued payables for investment in utility plant	21,975	19,843
Property installed by developers and conveyed	$ 1,796	$ 4,853

Summary of Significant Accounting Policies:	9 Months Ended
Summary of Significant Accounting Policies:	Sep. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”), Old North Utility Services, Inc. (“ONUS”), and Emerald Coast Utility Services, Inc. ("ECUS")). The subsidiaries of ASUS are collectively referred to as the “Military Utility Privatization Subsidiaries.” GSWC is a public utility engaged principally in the purchase, production, distribution and sale of water in California serving approximately 259,000 customers. GSWC also distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,000 customers through its Bear Valley Electric Service (“BVES”) division. Although GSWC has a diversified base of residential, industrial and other customers, revenues derived from commercial and residential water customers accounted for approximately 90% of total water revenues during the three and nine months ended September 30, 2017 and 2016. The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses in matters including properties, rates, services, facilities and transactions by GSWC with its affiliates. AWR’s assets and operating income are primarily those of GSWC. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various United States military bases pursuant to 50-year firm fixed-price contracts. These contracts are subject to economic price adjustments and modifications for changes in circumstances, changes in laws and regulations and additions to the contract value for new construction of facilities at the military bases. On September 29, 2017, ASUS was awarded a new 50-year contract by the U.S. government to operate, maintain, and provide construction management services for the water distribution and wastewater collection and treatment facilities at Fort Riley, a United States Army installation located in Kansas. The initial value of the contract is approximately $601 million over the 50-year period and is subject to annual economic price adjustments. This initial value is also subject to adjustment based on the results of a joint inventory of assets to be performed during the transition period. ASUS will assume operations at Fort Riley following the completion of a six-to-twelve-month transition period. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes thereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common Shares of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2016 condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles ("GAAP") in the United States of America. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In the opinion of management, all adjustments consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2016 filed with the SEC. GSWC's Related Party Transactions: GSWC and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC also allocates certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to ASUS of approximately $1.0 million during each of the three months ended September 30, 2017 and 2016, and approximately $3.0 million during each of the nine months ended September 30, 2017 and 2016. In addition, AWR has a $150.0 million syndicated credit facility. AWR borrows under this facility and provides funds to its subsidiaries, GSWC and ASUS, in support of their operations. As of September 30, 2017, there was $46.0 million outstanding under this facility. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest expense under the credit facility. In October 2015, AWR issued interest-bearing promissory notes (the "Notes") to GSWC and ASUS for $40 million and $10 million, respectively, which expire on May 23, 2018. Under the terms of these Notes, AWR may borrow from GSWC and ASUS amounts up to $40 million and $10 million, respectively, for working capital purposes. AWR agrees to pay any unpaid principal amounts outstanding under these notes, plus accrued interest. As of September 30, 2017 and 2016, there were no amounts outstanding under these notes. Sales and Use Taxes: GSWC bills certain sales and use taxes levied by state or local governments to its customers. Included in these sales and use taxes are franchise fees, which GSWC pays to various municipalities (based on ordinances adopted by these municipalities) in order to use public rights of way for utility purposes. GSWC bills these franchise fees to its customers based on a CPUC-authorized rate for each ratemaking area as applicable. These franchise fees, which are required to be paid regardless of GSWC’s ability to collect them from its customers, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $1.0 million and $1.1 million for the three months ended September 30, 2017 and 2016, respectively, and $2.8 million and $3.0 million for the nine months ended September 30, 2017 and 2016, respectively. When GSWC acts as an agent, and a tax is not required to be remitted if it is not collected from customers, the tax is accounted for on a net basis. Depending on the states in which their operations are conducted, the Military Utility Privatization Subsidiaries are also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of whether the U.S. government reimburses these assessments under the 50-year contracts. The non-income tax assessments are accounted for on a gross basis and totaled $55,000 and $62,000 during the three months ended September 30, 2017 and 2016, respectively, and $177,000 and $209,000 for the nine months ended September 30, 2017 and 2016, respectively. Recently Issued Accounting Pronouncements: In March 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends Accounting Standards Codification ("ASC") Topic 718, Compensation - Stock Compensation. Under the new guidance, the tax effects related to share-based payments at settlement (or expiration) are required to be recorded through the income statement rather than through equity, therefore increasing the volatility of income tax expense. The new standard also removed 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. Income tax benefits in excess of compensation costs or tax deficiencies for share-based compensation are recorded to the income tax provision, instead of to shareholders' equity, which can impact the effective tax rate. Registrant adopted the new standard effective January 1, 2017 (see Note 6). On a prospective basis, the excess tax benefits are classified as an operating activity along with other income tax cash flows on the statement of cash flows. In May 2014, the FASB issued Accounting Standard Update 2014-09, Revenue from Contracts with Customers (Topic 606). Under this guidance, an entity recognizes 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 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 to prior periods would be recognized as an adjustment to opening retained earnings at January 1, 2018, and requires certain additional disclosures. Registrant intends to use the modified retrospective approach beginning January 1, 2018. Management continues to assess all potential impacts of the standard, and to-date has not identified any material impact on earnings or material impacts on how Registrant recognizes revenue. The previously disclosed issue regarding contributions in aid of construction (CIAC) has been resolved, subject to finalization of implementation guidance. GSWC does not expect CIAC to be in the scope of the guidance and, therefore, will continue to record CIAC as liabilities and as a reduction to rate base. The guidance will also require enhanced disclosures, including a disaggregated revenue disclosure from contracts with customers. Some revenue arrangements which meet the definition of alternative revenue programs under ASC 980 Regulated Operations, such as GSWC's Water Revenue Adjustment Mechanism and Base Revenue Requirement Adjustment Mechanisms, are excluded from the scope of the new standard and, therefore, will be disclosed separately from revenues from contracts with customers under the new guidance. In February 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new guidance, lessees will recognize a right-of-use asset and a lease liability for virtually all 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 Registrant's financial statements. In March 2017, the FASB issued Accounting Standards Update 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, which changes the financial statement presentation for the costs of defined benefit pension plans and other retirement benefits. Under current GAAP, the components of net benefit cost for retirement plans (such as service cost, interest cost, expected return on assets, and the amortization of various deferred items), are aggregated as operating costs for financial statement presentation purposes. Under the new guidance, the service cost component will continue to be presented as operating costs, while all other components of net benefit cost will be presented outside of operating income. The new guidance also limits any capitalization of net periodic benefits cost to the service cost component. The new guidance is effective for annual and interim periods beginning after December 15, 2017, with early adoption permitted. Registrant is currently evaluating the impact of this new standard on its financial statements, and to-date has not identified a material impact on its consolidated financial statements. Registrant will adopt the standard beginning in 2018. In August 2016, the FASB issued Accounting Standards Update 2016-15, Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments, 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 does not expect the adoption of this new standard to have a significant impact on its cash flow statements. In May 2017, the FASB issued Accounting Standards Update 2017-10, Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services, which addresses the accounting for a service concession arrangement. A service concession arrangement is an arrangement between a grantor and an operating entity for which the terms provide that the operating entity will operate the grantor’s infrastructure (such as water and wastewater facilities) for a specified period of time. Under this guidance, revenue from service concession arrangements will be accounted for in accordance with Topic 605 on revenue recognition, or Topic 606 on revenue from contracts with customers, as applicable. In addition, the infrastructure that is the subject of a service concession arrangement will not be recognized as property, plant, and equipment of the operating entity. For Registrant, the effective date of this new guidance will be January 1, 2018, the same date that Registrant will adopt the provisions under Topic 606. Registrant does not expect the adoption of the guidance on service concession arrangements to have a significant impact on its consolidated financial statements.

Regulatory Matters:

9 Months Ended

Sep. 30, 2017

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 September 30, 2017, Registrant had approximately $55.7 million of regulatory assets, net of regulatory liabilities, not accruing carrying costs. Of this amount, $26.1 million relates to the underfunded position in Registrant's pension and other post-retirement obligations, $3.8 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 $21.2 million relates to deferred income taxes representing accelerated tax benefits flowed through to customers, which will be included in rates concurrently with recognition of the associated future tax expense. The remainder relates to other items that do not provide for or incur carrying costs.

Regulatory assets represent costs incurred by GSWC for which it has received or expects to receive rate recovery in the future. In determining the probability of costs being recognized in other periods, GSWC considers regulatory rules and decisions, past practices, and other facts or circumstances that would indicate if recovery is probable. If the CPUC determines that a portion of GSWC’s assets are not recoverable in customer rates, GSWC must determine if it has suffered an asset impairment requiring it to write down the asset's value. Regulatory assets are offset against regulatory liabilities within each ratemaking area. Amounts expected to be collected or refunded in the next 12 months have been classified as current assets and current liabilities by ratemaking area. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:



(dollars in thousands)	September 30, 2017			December 31, 2016
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	40,230		$	47,340
Costs deferred for future recovery on Aerojet case	10,983			11,820
Pensions and other post-retirement obligations (Note 7)	24,944			28,118
Derivative unrealized loss (Note 4)	3,837			4,901
Flow-through taxes, net (Note 6)	21,231			20,134
Low income rate assistance balancing accounts	6,779			8,272
General rate case memorandum accounts	12,369			13,929
Other regulatory assets	15,322			17,633
Various refunds to customers	(4,789		)	(5,866		)
Total	$	130,906		$	146,281

Regulatory matters are discussed in the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2016 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2016.

Alternative-Revenue Programs:

GSWC records the difference between what it bills its water customers and that which is authorized by the CPUC using the Water Revenue Adjustment Mechanism (“WRAM”) and Modified Cost Balancing Account (“MCBA”) accounts approved by the CPUC. The over- or under-collection of the WRAM is aggregated with the MCBA over- or under-collection for the corresponding ratemaking area and bears interest at the current 90-day commercial paper rate.

GSWC has implemented surcharges to recover its WRAM/MCBA balances as of December 31, 2016. For the three months ended September 30, 2017 and 2016, surcharges (net of surcredits) of approximately $11.4 million and $6.5 million, respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. For the nine months ended September 30, 2017 and 2016, surcharges (net of surcredits) of approximately $24.8 million and $12.9 million, respectively, were billed to customers. During the nine months ended September 30, 2017, GSWC recorded additional under-collections in the WRAM/MCBA accounts of $19.5 million due to higher than adopted supply costs as well as lower than adopted customer water usage. As of September 30, 2017, GSWC had an aggregated regulatory asset of $40.2 million which is comprised of a $20.0 million under-collection in the WRAM accounts and a $20.2 million under-collection in the MCBA accounts.

As required by the accounting guidance for alternative revenue programs, GSWC is required to collect its WRAM balances, net of its MCBA, within 24 months following the year in which an under-collection is recorded in order to recognize such amounts as revenue. The recovery periods for the majority of GSWC's WRAM/MCBA balances are primarily within 24 months; however, as of December 31, 2015 there were some ratemaking areas that had recovery periods related to the 2015 WRAM balances that were greater than 24 months. As a result, during the fourth quarter of 2015, GSWC did not record $1.4 million of the 2015 WRAM under-collection balance as revenue. This amount has been recognized as revenue in the periods in which it was determined the amounts would be collected within 24 months. Approximately $450,000 and $910,000 of the 2015 WRAM balance was recognized during the first nine months of 2017 and during the year ended December 31, 2016, respectively.

Water General Rate Case:

In December 2016, the CPUC issued a decision in GSWC's water general rate case for all its water ratemaking areas and the general office to determine new rates for the years 2016, 2017 and 2018. The new rates approved were retroactive to January 1, 2016. However, because of delays in issuing a final decision, the CPUC ordered GSWC to bypass implementing 2016 rates and to implement 2017 rates after the correction of minor rate calculations in the December 2016 decision, which the CPUC completed with the issuance of a final decision in March 2017. A net revenue shortfall of $9.9 million, representing the rate difference between interim rates and final rates authorized by the CPUC in March 2017 that were retroactive to January 1, 2016, was approved for recovery by the CPUC in August 2017. CPUC-approved surcharges to recover this shortfall were implemented on September 1, 2017 with amortization periods ranging between 12 - 36 months for GSWC's various water ratemaking areas.

Other Regulatory Matters:

Formal Complaint Filed with the CPUC

In June 2016, a third party filed a formal complaint with the CPUC against GSWC about a water main break that occurred in 2014 causing 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 order GSWC to complete repairs immediately. In September 2017, the CPUC dismissed the complaint on the grounds that the CPUC lacks jurisdiction to impose monetary damages for injuries to property, as requested by the third party, and the third party lacks standing with respect to the property as it is not the owner of the damaged property.

Previously, the owners of the commercial building filed suit in Ventura County Superior Court against GSWC for damages to the building. On September 11, 2017, the Ventura County Superior Court issued a statement of decision in favor of the plaintiffs, and awarded damages to the plaintiffs in the amount of $2.6 million. In October 2017, the Court held a hearing and also awarded the plaintiffs attorneys’ fees in the amount of approximately $895,000. GSWC believes it has sufficient insurance coverage to cover the judgment and attorney fees totaling $3.5 million entered by the Court in this lawsuit. However, GSWC cannot predict the final outcome of the dispute and litigation between its insurers. At this time, GSWC does not believe the final outcome will materially affect GSWC's consolidated results of operations, financial position or cash flows.

Earnings per Share/Capital Stock:

9 Months Ended

Sep. 30, 2017

Earnings Per Share [Abstract]

Earnings per Share/Capital Stock

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

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



Basic:	For The Three Months Ended September 30,				For The Nine Months Ended September 30,
(in thousands, except per share amounts)	2017		2016		2017		2016
Net income	$	21,006	$	21,639	56,499		48,531
Less: (a) Distributed earnings to common shareholders	9,349		8,189		27,064		24,558
Distributed earnings to participating securities	50		48		139		141
Undistributed earnings	11,607		13,402		29,296		23,832

(b) Undistributed earnings allocated to common shareholders	11,546		13,323		29,147		23,696
Undistributed earnings allocated to participating securities	61		79		149		136

Total income available to common shareholders, basic (a)+(b)	$	20,895	$	21,512	$	56,211	$	48,254

Weighted average Common Shares outstanding, basic	36,659		36,561		36,625		36,546

Basic earnings per Common Share	$	0.57	$	0.59	$	1.53	$	1.32

Diluted EPS is based upon the weighted average number of Common Shares, including both outstanding shares and shares potentially issuable in connection with stock options and restricted stock units granted under AWR’s Stock Incentive Plans for employees and the Non-Employee Directors Stock Plans, and net income. At September 30, 2017 and 2016, there were 70,702 and 138,060 options outstanding, respectively, under these Plans. At September 30, 2017 and 2016, there were also 195,457 and 216,733 restricted stock units outstanding, respectively, including performance shares awarded to officers of the Registrant.

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



Diluted:	For The Three Months Ended September 30,				For The Nine Months Ended September 30,
(in thousands, except per share amounts)	2017		2016		2017		2016
Common shareholders earnings, basic	$	20,895	$	21,512	$	56,211	$	48,254
Undistributed earnings for dilutive stock-based awards	61		79		149		136
Total common shareholders earnings, diluted	$	20,956	$	21,591	$	56,360	$	48,390

Weighted average common shares outstanding, basic	36,659		36,561		36,625		36,546
Stock-based compensation (1)	197		201		188		197
Weighted average common shares outstanding, diluted	36,856		36,762		36,813		36,743

Diluted earnings per Common Share	$	0.57	$	0.59	$	1.53	$	1.32

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 70,702 and 138,060 stock options at September 30, 2017 and 2016, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 195,457 and 216,733 restricted stock units at September 30, 2017 and 2016, respectively, were included in the calculation of diluted EPS for the three and nine months ended September 30, 2017 and 2016.

No stock options outstanding at September 30, 2017 had an exercise price greater than the average market price of AWR’s Common Shares for the three and nine months ended September 30, 2017. There were no stock options outstanding at September 30, 2017 or 2016 that were anti-dilutive.

During the nine months ended September 30, 2017 and 2016, AWR issued 107,815 and 67,832 common shares, for approximately $884,000 and $210,000, respectively, under Registrant’s Common Share Purchase and Dividend Reinvestment Plan, the 401(k) Plan, the 2000, 2008 and 2016 Stock Incentive Plans, and the 2003 and 2013 Non-Employee Directors Stock Plans.

During the three months ended September 30, 2017 and 2016, AWR paid quarterly dividends of approximately $9.3 million, or $0.255 per share, and $8.2 million, or $0.224 per share, respectively. During the nine months ended September 30, 2017 and 2016, AWR paid quarterly dividends to shareholders of approximately $27.1 million, or $0.739 per share, and $24.6 million, or $0.672 per share, respectively.

Derivative Instruments

9 Months Ended

Sep. 30, 2017

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

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

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 monthly 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 September 30, 2017, there was a $3.8 million unrealized loss in the memorandum account 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 September 30, 2017 was approximately 245,000 megawatt hours.

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

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

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

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

To value the contracts, Registrant applies the Black-76 model, utilizing various inputs that include quoted market prices for energy over the duration of the contracts. The market prices used to determine the fair value for 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 instruments. When such inputs have a significant impact on the measurement of fair value, the instruments are categorized as Level 3. Accordingly, the valuation of the derivatives on Registrant’s purchased power contract has been classified as Level 3 for all periods presented.

The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three and nine months ended September 30, 2017 and 2016:



	For The Three Months Ended September 30,						For The Nine Months Ended September 30,
(dollars in thousands)	2017			2016			2017			2016
Fair value at beginning of the period	$	(4,493	)	$	(4,933	)	$	(4,901	)	$	(7,053	)
Unrealized gain (loss) on purchased power contracts	656			(648		)	1,064			1,472
Fair value at end of the period	$	(3,837	)	$	(5,581	)	$	(3,837	)	$	(5,581	)

Fair Value of Financial Instruments:

9 Months Ended

Sep. 30, 2017

Fair Value Disclosures [Abstract]

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 these items.

Investments held in a Rabbi Trust for the supplemental executive retirement plan ("SERP") are measured at fair value and totaled $14.8 million as of September 30, 2017. All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The investments held in the Rabbi Trust are included in Other Property and Investments on Registrant's balance sheets.

The table below estimates the fair value of long-term debt held by GSWC. The fair values as of September 30, 2017 and December 31, 2016 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. The interest rates used for the September 30, 2017 valuation decreased slightly as compared to December 31, 2016, increasing the fair value of long-term debt as of September 30, 2017. Changes in the assumptions will produce different results.



	September 30, 2017				December 31, 2016
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,275	$	423,841	$	325,582	$	423,124

___________________

(1) Excludes debt issuance costs and redemption premiums.

- Definition

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

+ References + Details

Income Taxes:	9 Months Ended
Income Taxes:	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes AWR's consolidated effective income tax rate (“ETR”) was 37.3% and 37.0% for the three months ended September 30, 2017 and 2016, respectively, and was 37.3% and 37.1% for the nine months ended September 30, 2017 and 2016, respectively. AWR’s ETR increased slightly during the three and nine months ended September 30, 2017 primarily due to the increase in GSWC's ETR. GSWC's ETR was 38.4% and 38.2% for the three months ended September 30, 2017 and 2016, respectively, and was 38.6% and 38.3% for the nine months ended September 30, 2017 and 2016, respectively. GSWC's ETR increased and also deviated from the statutory rate due to state tax and differences between book and taxable income that are treated as flow-through adjustments in accordance with regulatory requirements (principally plant, rate case, and compensation-related items). 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 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. Change in Accounting Guidance: Effective January 1, 2017, Registrant adopted the new accounting standard addressing share-based payments (see Note 1). Under the new guidance, the tax effects related to share-based payments are required to be recorded through the income statement. Previously, tax benefits in excess of compensation cost ("windfalls") were recorded directly to equity and tax deficiencies ("shortfalls") were recorded to equity to the extent of any pool of windfall tax benefits from prior awards, with the remainder recognized in income tax expense. AWR and GSWC adopted the guidance effective January 1, 2017 and, therefore, all excess tax benefits resulting from share-based payments during the three and nine months ended September 30, 2017 were reflected in the income statements. For the three months ended September 30, 2017, this change reduced income tax expense by approximately $279,000 and $288,000 for AWR and GSWC, respectively. For the nine months ended September 30, 2017, the reduction to income tax expense was approximately $1,019,000 and $989,000 for AWR and GSWC, respectively.

Employee Benefit Plans:

9 Months Ended

Sep. 30, 2017

Retirement Benefits [Abstract]

Employee Benefit Plans

The components of net periodic benefit costs, before allocation to the overhead pool, for Registrant’s pension plan, postretirement plan and SERP for the three and nine months ended September 30, 2017 and 2016 are as follows:



	For The Three Months Ended September 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2017			2016			2017			2016			2017		2016
Components of Net Periodic Benefits Cost:
Service cost	$	1,250		$	1,274		$	53		$	68		$	232	$	200
Interest cost	1,976			1,978			73			97			223		186
Expected return on plan assets	(2,428		)	(2,457		)	(107		)	(122		)	—		—
Amortization of prior service cost (benefit)	—			12			—			(9		)	3		6
Amortization of actuarial (gain) loss	231			228			(242		)	(150		)	194		73
Net periodic pension cost under accounting standards	1,029			1,035			(223		)	(116		)	652		465
Regulatory adjustment — deferred	266			221			—			—			—		—
Total expense recognized, before surcharges and allocation to overhead pool	$	1,295		$	1,256		$	(223	)	$	(116	)	$	652	$	465



	For The Nine Months Ended September 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2017			2016			2017			2016			2017		2016
Components of Net Periodic Benefits Cost:
Service cost	$	3,750		$	3,822		$	171		$	204		$	696	$	600
Interest cost	5,928			5,934			243			291			669		558
Expected return on plan assets	(7,278		)	(7,377		)	(351		)	(366		)	—		—
Amortization of prior service cost (benefit)	—			36			—			(27		)	9		18
Amortization of actuarial (gain) loss	693			684			(582		)	(450		)	582		219
Net periodic pension cost under accounting standards	3,093			3,099			(519		)	(348		)	1,956		1,395
Regulatory adjustment — deferred	791			644			—			—			—		—
Total expense recognized, before surcharges and allocation to overhead pool	$	3,884		$	3,743		$	(519	)	$	(348	)	$	1,956	$	1,395

Registrant contributed $6.5 million to its pension plan during the nine months ended September 30, 2017.

Regulatory Adjustment:

As authorized by the CPUC in the most recent water and electric general rate case decisions, GSWC utilizes two-way balancing accounts for its water and electric regions and the general office to track differences between the forecasted annual pension expenses in rates or expected to be in rates and the actual annual expense recorded by GSWC in accordance with the accounting guidance for pension costs. As of September 30, 2017, GSWC had a total of $1.1 million over-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 2).

Contingencies and Gain on Sale of Assets

9 Months Ended

Sep. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

Contingencies and Gain on Sale of Assets

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 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 (“Claremont”) filed an eminent-domain action against GSWC to condemn GSWC's Claremont water system. In December 2016, the County of Los Angeles Superior Court (the “Court”) issued a decision rejecting Claremont’s attempt to take over GSWC’s Claremont water system. In February 2017, the Court further ordered that GSWC was entitled to recover $7.6 million (“Judgment Amount”) of its litigation expenses and related defense costs from Claremont. During the first quarter of 2017, Claremont appealed both decisions.

In October 2017, GSWC and Claremont entered into a settlement agreement whereby Claremont agreed to drop its appeals and to pay $2.0 million on or before December 31, 2017 to GSWC as partial satisfaction of the Judgment Amount plus interest accrued through the end of 2017. Upon receipt of the $2.0 million, which is expected during the fourth quarter of 2017 pursuant to the settlement agreement, GSWC will reflect this $2.0 million payment as a reduction to operating expenses. Furthermore, quarterly interest-only payments calculated on the unpaid Judgment Amount of $5.9 million are to be made by Claremont to GSWC over the next 12 years. If Claremont (i) makes its initial payment of $2.0 million and all of the quarterly payments as required, and (ii) does not take formal action to condemn GSWC's Claremont water system before December 31, 2029, GSWC will waive payment of the unpaid Judgment Amount. However, if Claremont were to take formal action within the next 12 years or miss any of the required payments specified in the settlement agreement, the unpaid Judgment Amount and any unpaid accrued interest would immediately become due and payable. At this time, GSWC is unable to predict the actions that Claremont will take over the next 12 years. GSWC serves approximately 11,000 customers in Claremont.

Ojai Water System and Gain on Sale of Assets:

On April 12, 2017, the Board of Directors of Casitas Municipal Water District (“Casitas”) approved a settlement agreement with GSWC, and a group of citizens referred to as Ojai Friends of Locally Owned Water (“Ojai FLOW”), to resolve the eminent domain action and other litigation brought by Casitas and Ojai FLOW against GSWC. In accordance with the terms of the settlement agreement, on June 8, 2017 Casitas acquired the operating assets of GSWC’s 2,900-connection Ojai water system by eminent domain for $34.3 million in cash, including payments for customer receivables and regulatory assets, and Casitas and Ojai FLOW dismissed all claims against GSWC. As a result of this transaction, GSWC recorded a pretax gain of $8.3 million on the sale of the Ojai water system during the second quarter of 2017. The proceeds received from this transaction were used to repay a portion of GSWC’s short-term borrowings. On June 8, 2017, the closing date of the transaction, the assets and liabilities related to the Ojai water system acquired and assumed by Casitas were as follows:



Assets and Liabilities Sold:
(dollars in thousands)	As of June 8, 2017

Net utility plant, including construction work in progress	$	22,256
Accounts receivable	721
Regulatory assets	3,944
Assets sold	$	26,921

Advances for construction	$	(366	)
Contributions in aid of construction — net	(532		)
Liabilities directly associated with assets sold	$	(898	)

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 off-site monitoring wells may be necessary to document effectiveness of remediation.

As of September 30, 2017, 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 September 30, 2017, 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 believes it is probable that the estimated additional costs will continue to be approved in rate base by the CPUC.

Other Litigation:

Registrant is also subject to other ordinary routine litigation incidental to its business, some of which may include claims for compensatory and punitive damages. Management believes that rate recovery, proper insurance coverage and reserves are in place to insure against, among other things, property, general liability, employment, and workers’ compensation claims incurred in the ordinary course of business. Insurance coverage may not cover certain claims involving punitive damages. However, Registrant does not believe the outcome from any pending suits or administrative proceedings will have a material effect on Registrant's consolidated results of operations, financial position or cash flows.

Business Segments:

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Business Segments

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

All activities of GSWC, a rate-regulated utility, are geographically located within California. Activities of ASUS and its subsidiaries are conducted in California, Georgia, Florida, Maryland, New Mexico, North Carolina, South Carolina, Texas and Virginia. In September 2017, ASUS was awarded a new 50-year contract by the U.S. government for water and wastewater operations at Fort Riley located in Kansas. ASUS will assume operations at Fort Riley following the completion of a six-to-twelve-month transition period. 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 plant amounts are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash, and exclude U.S. government- and third-party contractor-funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC.



	As Of And For The Three Months Ended September 30, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	91,919	$	7,994	$	24,505	$	—		$	124,418
Operating income (loss)	31,473		1,595		5,502		(3		)	38,567
Interest expense, net	4,974		346		58		76			5,454
Utility plant	1,117,674		57,669		6,273		—			1,181,616
Depreciation and amortization expense (1)	8,972		537		345		—			9,854
Income tax expense (benefit)	10,544		269		1,944		(249		)	12,508
Capital additions	30,536		559		905		—			32,000



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



	As Of And For The Nine Months Ended September 30, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	239,057	$	26,108	$	71,258	$	—		$	336,423
Operating income (loss)	84,289		5,935		14,907		(10		)	105,121
Interest expense, net	14,924		1,071		214		197			16,406
Utility plant	1,117,674		57,669		6,273		—			1,181,616
Depreciation and amortization expense (1)	26,731		1,610		843		—			29,184
Income tax expense (benefit)	27,739		1,496		5,152		(717		)	33,670
Capital additions	74,113		2,260		1,523		—			77,896



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

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $61,000 and $68,000 for the three months ended September 30, 2017 and 2016, respectively, and $181,000 and $202,000 for the nine months ended September 30, 2017 and 2016, respectively.

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



	September 30,
	2017		2016
Total utility plant	$	1,181,616	$	1,128,588
Other assets	304,870		311,798
Total consolidated assets	$	1,486,486	$	1,440,386

Summary of Significant Accounting Policies: (Policies)	9 Months Ended
Summary of Significant Accounting Policies: (Policies)	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Accounting	Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”), Old North Utility Services, Inc. (“ONUS”), and Emerald Coast Utility Services, Inc. ("ECUS")). The subsidiaries of ASUS are collectively referred to as the “Military Utility Privatization Subsidiaries.” GSWC is a public utility engaged principally in the purchase, production, distribution and sale of water in California serving approximately 259,000 customers. GSWC also distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,000 customers through its Bear Valley Electric Service (“BVES”) division. Although GSWC has a diversified base of residential, industrial and other customers, revenues derived from commercial and residential water customers accounted for approximately 90% of total water revenues during the three and nine months ended September 30, 2017 and 2016. The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses in matters including properties, rates, services, facilities and transactions by GSWC with its affiliates. AWR’s assets and operating income are primarily those of GSWC. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various United States military bases pursuant to 50-year firm fixed-price contracts. These contracts are subject to economic price adjustments and modifications for changes in circumstances, changes in laws and regulations and additions to the contract value for new construction of facilities at the military bases. On September 29, 2017, ASUS was awarded a new 50-year contract by the U.S. government to operate, maintain, and provide construction management services for the water distribution and wastewater collection and treatment facilities at Fort Riley, a United States Army installation located in Kansas. The initial value of the contract is approximately $601 million over the 50-year period and is subject to annual economic price adjustments. This initial value is also subject to adjustment based on the results of a joint inventory of assets to be performed during the transition period. ASUS will assume operations at Fort Riley following the completion of a six-to-twelve-month transition period. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes thereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common Shares of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2016 condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles ("GAAP") in the United States of America. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In the opinion of management, all adjustments consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2016 filed with the SEC.
GSWC's Related Party Transactions	GSWC's Related Party Transactions: GSWC and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC also allocates certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to ASUS of approximately $1.0 million during each of the three months ended September 30, 2017 and 2016, and approximately $3.0 million during each of the nine months ended September 30, 2017 and 2016. In addition, AWR has a $150.0 million syndicated credit facility. AWR borrows under this facility and provides funds to its subsidiaries, GSWC and ASUS, in support of their operations. As of September 30, 2017, there was $46.0 million outstanding under this facility. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest expense under the credit facility. In October 2015, AWR issued interest-bearing promissory notes (the "Notes") to GSWC and ASUS for $40 million and $10 million, respectively, which expire on May 23, 2018. Under the terms of these Notes, AWR may borrow from GSWC and ASUS amounts up to $40 million and $10 million, respectively, for working capital purposes. AWR agrees to pay any unpaid principal amounts outstanding under these notes, plus accrued interest. As of September 30, 2017 and 2016, there were no amounts outstanding under these notes.
Sales and Use Taxes	Sales and Use Taxes: GSWC bills certain sales and use taxes levied by state or local governments to its customers. Included in these sales and use taxes are franchise fees, which GSWC pays to various municipalities (based on ordinances adopted by these municipalities) in order to use public rights of way for utility purposes. GSWC bills these franchise fees to its customers based on a CPUC-authorized rate for each ratemaking area as applicable. These franchise fees, which are required to be paid regardless of GSWC’s ability to collect them from its customers, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $1.0 million and $1.1 million for the three months ended September 30, 2017 and 2016, respectively, and $2.8 million and $3.0 million for the nine months ended September 30, 2017 and 2016, respectively. When GSWC acts as an agent, and a tax is not required to be remitted if it is not collected from customers, the tax is accounted for on a net basis. Depending on the states in which their operations are conducted, the Military Utility Privatization Subsidiaries are also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of whether the U.S. government reimburses these assessments under the 50-year contracts. The non-income tax assessments are accounted for on a gross basis and totaled $55,000 and $62,000 during the three months ended September 30, 2017 and 2016, respectively, and $177,000 and $209,000 for the nine months ended September 30, 2017 and 2016, respectively.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements: In March 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends Accounting Standards Codification ("ASC") Topic 718, Compensation - Stock Compensation. Under the new guidance, the tax effects related to share-based payments at settlement (or expiration) are required to be recorded through the income statement rather than through equity, therefore increasing the volatility of income tax expense. The new standard also removed 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. Income tax benefits in excess of compensation costs or tax deficiencies for share-based compensation are recorded to the income tax provision, instead of to shareholders' equity, which can impact the effective tax rate. Registrant adopted the new standard effective January 1, 2017 (see Note 6). On a prospective basis, the excess tax benefits are classified as an operating activity along with other income tax cash flows on the statement of cash flows. In May 2014, the FASB issued Accounting Standard Update 2014-09, Revenue from Contracts with Customers (Topic 606). Under this guidance, an entity recognizes 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 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 to prior periods would be recognized as an adjustment to opening retained earnings at January 1, 2018, and requires certain additional disclosures. Registrant intends to use the modified retrospective approach beginning January 1, 2018. Management continues to assess all potential impacts of the standard, and to-date has not identified any material impact on earnings or material impacts on how Registrant recognizes revenue. The previously disclosed issue regarding contributions in aid of construction (CIAC) has been resolved, subject to finalization of implementation guidance. GSWC does not expect CIAC to be in the scope of the guidance and, therefore, will continue to record CIAC as liabilities and as a reduction to rate base. The guidance will also require enhanced disclosures, including a disaggregated revenue disclosure from contracts with customers. Some revenue arrangements which meet the definition of alternative revenue programs under ASC 980 Regulated Operations, such as GSWC's Water Revenue Adjustment Mechanism and Base Revenue Requirement Adjustment Mechanisms, are excluded from the scope of the new standard and, therefore, will be disclosed separately from revenues from contracts with customers under the new guidance. In February 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new guidance, lessees will recognize a right-of-use asset and a lease liability for virtually all 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 Registrant's financial statements. In March 2017, the FASB issued Accounting Standards Update 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, which changes the financial statement presentation for the costs of defined benefit pension plans and other retirement benefits. Under current GAAP, the components of net benefit cost for retirement plans (such as service cost, interest cost, expected return on assets, and the amortization of various deferred items), are aggregated as operating costs for financial statement presentation purposes. Under the new guidance, the service cost component will continue to be presented as operating costs, while all other components of net benefit cost will be presented outside of operating income. The new guidance also limits any capitalization of net periodic benefits cost to the service cost component. The new guidance is effective for annual and interim periods beginning after December 15, 2017, with early adoption permitted. Registrant is currently evaluating the impact of this new standard on its financial statements, and to-date has not identified a material impact on its consolidated financial statements. Registrant will adopt the standard beginning in 2018. In August 2016, the FASB issued Accounting Standards Update 2016-15, Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments, 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 does not expect the adoption of this new standard to have a significant impact on its cash flow statements. In May 2017, the FASB issued Accounting Standards Update 2017-10, Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services, which addresses the accounting for a service concession arrangement. A service concession arrangement is an arrangement between a grantor and an operating entity for which the terms provide that the operating entity will operate the grantor’s infrastructure (such as water and wastewater facilities) for a specified period of time. Under this guidance, revenue from service concession arrangements will be accounted for in accordance with Topic 605 on revenue recognition, or Topic 606 on revenue from contracts with customers, as applicable. In addition, the infrastructure that is the subject of a service concession arrangement will not be recognized as property, plant, and equipment of the operating entity. For Registrant, the effective date of this new guidance will be January 1, 2018, the same date that Registrant will adopt the provisions under Topic 606. Registrant does not expect the adoption of the guidance on service concession arrangements to have a significant impact on its consolidated financial statements.

Regulatory Matters: (Tables)

9 Months Ended

Sep. 30, 2017

Regulated Operations [Abstract]

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

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



(dollars in thousands)	September 30, 2017			December 31, 2016
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	40,230		$	47,340
Costs deferred for future recovery on Aerojet case	10,983			11,820
Pensions and other post-retirement obligations (Note 7)	24,944			28,118
Derivative unrealized loss (Note 4)	3,837			4,901
Flow-through taxes, net (Note 6)	21,231			20,134
Low income rate assistance balancing accounts	6,779			8,272
General rate case memorandum accounts	12,369			13,929
Other regulatory assets	15,322			17,633
Various refunds to customers	(4,789		)	(5,866		)
Total	$	130,906		$	146,281

Earnings per Share/Capital Stock: (Tables)

9 Months Ended

Sep. 30, 2017

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



Basic:	For The Three Months Ended September 30,				For The Nine Months Ended September 30,
(in thousands, except per share amounts)	2017		2016		2017		2016
Net income	$	21,006	$	21,639	56,499		48,531
Less: (a) Distributed earnings to common shareholders	9,349		8,189		27,064		24,558
Distributed earnings to participating securities	50		48		139		141
Undistributed earnings	11,607		13,402		29,296		23,832

(b) Undistributed earnings allocated to common shareholders	11,546		13,323		29,147		23,696
Undistributed earnings allocated to participating securities	61		79		149		136

Total income available to common shareholders, basic (a)+(b)	$	20,895	$	21,512	$	56,211	$	48,254

Weighted average Common Shares outstanding, basic	36,659		36,561		36,625		36,546

Basic earnings per Common Share	$	0.57	$	0.59	$	1.53	$	1.32

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

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



Diluted:	For The Three Months Ended September 30,				For The Nine Months Ended September 30,
(in thousands, except per share amounts)	2017		2016		2017		2016
Common shareholders earnings, basic	$	20,895	$	21,512	$	56,211	$	48,254
Undistributed earnings for dilutive stock-based awards	61		79		149		136
Total common shareholders earnings, diluted	$	20,956	$	21,591	$	56,360	$	48,390

Weighted average common shares outstanding, basic	36,659		36,561		36,625		36,546
Stock-based compensation (1)	197		201		188		197
Weighted average common shares outstanding, diluted	36,856		36,762		36,813		36,743

Diluted earnings per Common Share	$	0.57	$	0.59	$	1.53	$	1.32

Derivative Instruments (Tables)

9 Months Ended

Sep. 30, 2017

GOLDEN STATE WATER COMPANY

Derivative Instruments, Gain (Loss) [Line Items]

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

The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three and nine months ended September 30, 2017 and 2016:



	For The Three Months Ended September 30,						For The Nine Months Ended September 30,
(dollars in thousands)	2017			2016			2017			2016
Fair value at beginning of the period	$	(4,493	)	$	(4,933	)	$	(4,901	)	$	(7,053	)
Unrealized gain (loss) on purchased power contracts	656			(648		)	1,064			1,472
Fair value at end of the period	$	(3,837	)	$	(5,581	)	$	(3,837	)	$	(5,581	)

Fair Value of Financial Instruments: (Tables)

9 Months Ended

Sep. 30, 2017

Fair value of financial instruments

Fair Value Disclosures [Text Block]

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 these items.



	September 30, 2017				December 31, 2016
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,275	$	423,841	$	325,582	$	423,124

___________________

(1) Excludes debt issuance costs and redemption premiums.

GOLDEN STATE WATER COMPANY

Fair value of financial instruments

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



	September 30, 2017				December 31, 2016
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,275	$	423,841	$	325,582	$	423,124

- Definition

+ References + Details

Employee Benefit Plans: (Tables)

9 Months Ended

Sep. 30, 2017

Retirement Benefits [Abstract]

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



	For The Three Months Ended September 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2017			2016			2017			2016			2017		2016
Components of Net Periodic Benefits Cost:
Service cost	$	1,250		$	1,274		$	53		$	68		$	232	$	200
Interest cost	1,976			1,978			73			97			223		186
Expected return on plan assets	(2,428		)	(2,457		)	(107		)	(122		)	—		—
Amortization of prior service cost (benefit)	—			12			—			(9		)	3		6
Amortization of actuarial (gain) loss	231			228			(242		)	(150		)	194		73
Net periodic pension cost under accounting standards	1,029			1,035			(223		)	(116		)	652		465
Regulatory adjustment — deferred	266			221			—			—			—		—
Total expense recognized, before surcharges and allocation to overhead pool	$	1,295		$	1,256		$	(223	)	$	(116	)	$	652	$	465



	For The Nine Months Ended September 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2017			2016			2017			2016			2017		2016
Components of Net Periodic Benefits Cost:
Service cost	$	3,750		$	3,822		$	171		$	204		$	696	$	600
Interest cost	5,928			5,934			243			291			669		558
Expected return on plan assets	(7,278		)	(7,377		)	(351		)	(366		)	—		—
Amortization of prior service cost (benefit)	—			36			—			(27		)	9		18
Amortization of actuarial (gain) loss	693			684			(582		)	(450		)	582		219
Net periodic pension cost under accounting standards	3,093			3,099			(519		)	(348		)	1,956		1,395
Regulatory adjustment — deferred	791			644			—			—			—		—
Total expense recognized, before surcharges and allocation to overhead pool	$	3,884		$	3,743		$	(519	)	$	(348	)	$	1,956	$	1,395

Business Segments: (Tables)

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Schedule of reporting segments information



	As Of And For The Three Months Ended September 30, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	91,919	$	7,994	$	24,505	$	—		$	124,418
Operating income (loss)	31,473		1,595		5,502		(3		)	38,567
Interest expense, net	4,974		346		58		76			5,454
Utility plant	1,117,674		57,669		6,273		—			1,181,616
Depreciation and amortization expense (1)	8,972		537		345		—			9,854
Income tax expense (benefit)	10,544		269		1,944		(249		)	12,508
Capital additions	30,536		559		905		—			32,000



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



	As Of And For The Nine Months Ended September 30, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	239,057	$	26,108	$	71,258	$	—		$	336,423
Operating income (loss)	84,289		5,935		14,907		(10		)	105,121
Interest expense, net	14,924		1,071		214		197			16,406
Utility plant	1,117,674		57,669		6,273		—			1,181,616
Depreciation and amortization expense (1)	26,731		1,610		843		—			29,184
Income tax expense (benefit)	27,739		1,496		5,152		(717		)	33,670
Capital additions	74,113		2,260		1,523		—			77,896



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

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

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



	September 30,
	2017		2016
Total utility plant	$	1,181,616	$	1,128,588
Other assets	304,870		311,798
Total consolidated assets	$	1,486,486	$	1,440,386

Summary of Significant Accounting Policies: (Details) customer in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) customer registrant	Sep. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)	Oct. 31, 2015 USD ($)
Basis of Presentation:
Number of registrants filing combined report \| registrant			2
Related Party Transactions
Notes payable to bank	$ 46,000,000		$ 46,000,000		$ 90,000,000
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	4,475,000	$ 4,317,000	13,386,000	$ 12,863,000
AWR \| Promissory Note \| Notes Receivable
Sales and Use Taxes:
Notes receivable	0	0	0	0
AWR \| Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit	150,000,000		150,000,000
GOLDEN STATE WATER COMPANY
Related Party Transactions
Payments to affiliate for corporate office administrative and general costs	1,000,000	1,000,000	3,000,000	3,000,000
Sales and Use Taxes:
Cost of Reimbursable Expense	1,000,000	1,100,000	2,800,000	3,000,000
Non-income tax assessments accounted on a gross basis	$ 4,144,000	4,018,000	$ 12,316,000	11,828,000
GOLDEN STATE WATER COMPANY \| Promissory Note
Related Party Transactions
Debt instrument, face amount						$ 40,000,000
Debt instrument, maximum borrowing capacity						40,000,000
GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Nature of Operations:
Number of customers \| customer			259
GOLDEN STATE WATER COMPANY \| Electricity distribution
Nature of Operations:
Number of customers \| customer			24
ASUS
Nature of Operations:
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases	50 years
Sales and Use Taxes:
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases	50 years
Non-income tax assessments accounted on a gross basis	$ 55,000	$ 62,000	$ 177,000	$ 209,000
ASUS \| Promissory Note
Related Party Transactions
Debt instrument, face amount						10,000,000
Debt instrument, maximum borrowing capacity						$ 10,000,000
ASUS \| Contracts
Summary of significant accounting policies
Fixed price contract value	$ 601,000,000
Nature of Operations:
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases			50 years
Sales and Use Taxes:
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases			50 years
Fort Riley
Summary of significant accounting policies
Period of Transition to Operate and Maintain Water Systems at New Military Base	9 months
Fort Riley \| Contracts
Nature of Operations:
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases			50 years
Sales and Use Taxes:
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases			50 years
Sales \| GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Nature of Operations:
Percentage of total revenue	90.00%	90.00%	90.00%	90.00%
Minimum \| Fort Riley
Summary of significant accounting policies
Period of Transition to Operate and Maintain Water Systems at New Military Base	6 months
Maximum \| Fort Riley
Summary of significant accounting policies
Period of Transition to Operate and Maintain Water Systems at New Military Base	12 months

Regulatory Matters: (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Regulatory Matters: (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 55,700		$ 55,700
Other Liabilities, Current	12,434		$ 12,434		$ 11,297
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Recovery Periods			24 months
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	26,100		$ 26,100
Derivative unrealized loss
Regulatory matters:
Regulatory asset not accruing carrying costs	3,837		3,837
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	130,906		130,906		146,281
Other Liabilities, Current	12,088		12,088		10,925
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Amount Billed to Customers as Surcharges	11,400	$ 6,500	24,800	$ 12,900
Regulatory assets	40,230		40,230		47,340
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	10,983		10,983		11,820
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	24,944		24,944		28,118
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Regulatory assets					4,901
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Regulatory assets	21,231		21,231		20,134
GOLDEN STATE WATER COMPANY \| Low income rate assistance balancing accounts
Regulatory matters:
Regulatory assets	6,779		6,779		8,272
GOLDEN STATE WATER COMPANY \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory assets	12,369		12,369		13,929
GOLDEN STATE WATER COMPANY \| Other regulatory assets
Regulatory matters:
Regulatory assets	15,322		15,322		17,633
GOLDEN STATE WATER COMPANY \| Various refunds to customers
Regulatory matters:
Regulatory assets	(4,789)		(4,789)		$ (5,866)
Water Service Utility Operations \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory assets	$ 9,900		$ 9,900
Maximum \| GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Recovery Periods			24 months
Maximum \| GOLDEN STATE WATER COMPANY \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory Asset Recovery Periods			36 months
Minimum \| GOLDEN STATE WATER COMPANY \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory Asset Recovery Periods			12 months

Regulatory Matters: Alternative-Revenue Programs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Regulatory matters:
Regulated Operating Revenue, Water	$ 91,919	$ 90,617	$ 239,057	$ 237,987
WRAM, net of MCBA
Regulatory matters:
Increase (decrease) in other regulatory assets			$ 19,500
Regulatory Asset Recovery Periods			24 months
GOLDEN STATE WATER COMPANY
Regulatory matters:
Under (over) collection	130,906		$ 130,906		$ 146,281
Regulated Operating Revenue, Water	91,919	90,617	$ 239,057	237,987
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA
Regulatory matters:
Commercial paper, term			90 days
Amount billed to customers as surcharges	11,400	$ 6,500	$ 24,800	$ 12,900
Under (over) collection	40,230		$ 40,230		$ 47,340
GOLDEN STATE WATER COMPANY \| WRAM, net of MCBA \| Maximum
Regulatory matters:
Regulatory Asset Recovery Periods			24 months
Alternative Revenue Program					24 months	24 months
GOLDEN STATE WATER COMPANY \| WRAM
Regulatory matters:
Under (over) collection	20,000		$ 20,000
Deferred Revenue	450		450		$ 910	$ 1,400
GOLDEN STATE WATER COMPANY \| Modified Cost Balancing Account
Regulatory matters:
Under (over) collection	$ 20,200		$ 20,200

Regulatory Matters: CPUC Rehearing Matter and Procurement Audits (Details) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Oct. 31, 2017	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Regulatory matters:
Litigation Settlement, Amount Awarded to Other Party		$ 2,600,000
Estimated Litigation Liability, Noncurrent		3,500,000	$ 3,500,000
Water Revenue Adjustment Mechanism [Member] \| GOLDEN STATE WATER COMPANY
Regulatory matters:
Deferred Revenue		$ 450,000	$ 450,000	$ 910,000	$ 1,400,000
Minimum \| General Rate Case Memorandum Accounts [Member] \| GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory Asset Recovery Periods			12 months
Maximum [Member] \| General Rate Case Memorandum Accounts [Member] \| GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory Asset Recovery Periods			36 months
City of Claremont [Member] \| GOLDEN STATE WATER COMPANY
Regulatory matters:
Litigation Settlement, Expense			$ 5,900,000
City of Claremont [Member] \| Maximum [Member]
Regulatory matters:
Litigation Settlement, Expense				$ 7,600,000
Subsequent Event
Regulatory matters:
Litigation Settlement, Expense	$ 895,000

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

3 Months Ended

9 Months Ended

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2017

Sep. 30, 2016

Basic

Net income

$ 21,006

$ 21,639

$ 56,499

$ 48,531

Weighted Average Dividends Common Stock

9,349

8,189

27,064

24,558

Less: Distributed earnings to participating securities

139

141

Undistributed earnings

11,607

13,402

29,296

23,832

Undistributed earnings allocated to common shareholders

11,546

13,323

29,147

23,696

Undistributed earnings allocated to participating securities

149

136

Total income available to common shareholders, basic

$ 20,895

$ 21,512

$ 56,211

$ 48,254

Weighted average Common Shares outstanding, basic (in shares)

36,659

36,561

36,625

36,546

Basic earnings per Common Share (in dollars per share)

$ 0.57

$ 0.59

$ 1.53

$ 1.32

Diluted

Total income available to common shareholders, basic

$ 20,895

$ 21,512

$ 56,211

$ 48,254

Undistributed earnings for dilutive stock-based awards

149

136

Total common shareholders earnings, diluted

$ 20,956

$ 21,591

$ 56,360

$ 48,390

Weighted average Common Shares outstanding, basic (in shares)

36,659

36,561

36,625

36,546

Stock-based compensation (in shares)

^[1]

197

201

188

197

Weighted average common shares outstanding, diluted (in shares)

36,856

36,762

36,813

36,743

Diluted earnings per Common Share (in dollars per share)

$ 0.57

$ 0.59

$ 1.53

$ 1.32

[1]

In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 70,702 and 138,060 stock options at September 30, 2017 and 2016, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 195,457 and 216,733 restricted stock units at September 30, 2017 and 2016, respectively, were included in the calculation of diluted EPS for the three and nine months ended September 30, 2017 and 2016.

Earnings per Share/Capital Stock: (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Additional disclosure
Options outstanding (in shares)	70,702	138,060	70,702	138,060
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)	0		0	0
Common Shares issued under DRP and the 2000 and 2008 Employee Plans			107,815	67,832
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 884	$ 210
Weighted Average Dividends Common Stock	$ 9,349	$ 8,189	27,064	24,558
Dividends paid			$ 27,064	$ 24,558
Quarterly dividends paid, per share of common stock (in dollars per share)	$ 0.255	$ 0.224	$ 0.739	$ 0.672
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	195,457	216,733	195,457	216,733

Derivative Instruments (Details) - GOLDEN STATE WATER COMPANY MWh in Thousands, $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017 USD ($) quote	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) MWh quote	Sep. 30, 2016 USD ($)	Dec. 31, 2015 USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume \| MWh			245
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Number of broker quotes received to determine fair value of derivative instrument \| quote	1		1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at beginning of the period	$ (4,493)	$ (4,933)	$ (4,901)	$ (7,053)
Unrealized gain (loss) on purchased power contracts	656	(648)	1,064	1,472
Fair value at end of the period	$ (3,837)	$ (5,581)	$ (3,837)	$ (5,581)	$ (7,053)
Minimum \| Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract					3 years
Maximum \| Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract					5 years

Fair Value of Financial Instruments: (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
GOLDEN STATE WATER COMPANY \| Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	$ 325,275	$ 325,582
GOLDEN STATE WATER COMPANY \| Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	423,841	$ 423,124
Mutual Funds \| Fair Value, Inputs, Level 1
Financial liabilities:
Long-term debt-GSWC	$ 14,800

Income Taxes: (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Income Taxes: (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
GOLDEN STATE WATER COMPANY
Effective income tax rate
ETRs (as a percent)	38.40%	38.20%	38.60%	38.30%
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 288		$ 989
Consolidated Entities [Member]
Effective income tax rate
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 279		$ 1,019
Parent [Member]
Effective income tax rate
ETRs (as a percent)	37.30%	37.00%	37.30%	37.10%

Employee Benefit Plans: (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
Employee Benefit Plans: (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost		$ 1,250	$ 1,274	$ 3,750	$ 3,822
Interest cost		1,976	1,978	5,928	5,934
Expected return on plan assets		(2,428)	(2,457)	(7,278)	(7,377)
Amortization of prior service cost (benefit)		0	12	0	36
Amortization of actuarial (gain) loss		231	228	693	684
Net periodic pension cost under accounting standards		1,029	1,035	3,093	3,099
Regulatory adjustment — deferred		266	221	791	644
Total expense recognized, before surcharges and allocation to overhead pool		1,295	1,256	3,884	3,743
Expected contributions in current fiscal year		6,500		6,500
Pension Benefits \| GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Regulatory adjustment — deferred	$ (1,100)
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost		53	68	171	204
Interest cost		73	97	243	291
Expected return on plan assets		(107)	(122)	(351)	(366)
Amortization of prior service cost (benefit)		0	(9)	0	(27)
Amortization of actuarial (gain) loss		(242)	(150)	(582)	(450)
Net periodic pension cost under accounting standards		(223)	(116)	(519)	(348)
Regulatory adjustment — deferred		0	0	0	0
Total expense recognized, before surcharges and allocation to overhead pool		(223)	(116)	(519)	(348)
SERP
Components of Net Periodic Benefits Cost:
Service cost		232	200	696	600
Interest cost		223	186	669	558
Expected return on plan assets		0	0	0	0
Amortization of prior service cost (benefit)		3	6	9	18
Amortization of actuarial (gain) loss		194	73	582	219
Net periodic pension cost under accounting standards		652	465	1,956	1,395
Regulatory adjustment — deferred		0	0	0	0
Total expense recognized, before surcharges and allocation to overhead pool		$ 652	$ 465	$ 1,956	$ 1,395

Contingencies and Gain on Sale of Assets (Details)		1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
Contingencies and Gain on Sale of Assets (Details)	Jun. 08, 2017 USD ($) connection	Oct. 31, 2017 USD ($) customer	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)
Loss Contingencies [Line Items]
Proceeds from sale of assets					$ 34,324,000	$ 0
Amount spent in clean-up and remediation activities [Abstract]					1,500,000
Utility plant				$ 1,181,616,000	1,181,616,000	1,128,588,000	$ 1,150,926,000
Accounts receivable				29,392,000	29,392,000		19,993,000
Total Assets				1,486,486,000	1,486,486,000	1,440,386,000	1,470,493,000
Advances for construction				(67,438,000)	(67,438,000)		(69,722,000)
Contributions in aid of construction - net				123,569,000	123,569,000		120,518,000
GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Environmental Remediation Expense					5,200,000
Proceeds from sale of assets					34,324,000	$ 0
Utility plant				1,175,343,000	1,175,343,000		1,145,311,000
Accounts receivable				29,392,000	29,392,000		19,993,000
Regulatory assets				130,906,000	130,906,000		146,281,000
Total Assets				1,405,198,000	1,405,198,000		1,384,178,000
Advances for construction				(67,438,000)	(67,438,000)		(69,722,000)
Contributions in aid of construction - net				123,569,000	123,569,000		120,518,000
Environmental Clean-Up and Remediation \| GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Accrued liability for the estimated additional cost to complete the clean-up at the site				1,400,000	1,400,000
City of Claremont [Member] \| GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Litigation Settlement, Expense					$ 5,900,000
Ojai Water System
Loss Contingencies [Line Items]
Loss contingency number of customers served \| connection	2,900
Utility plant	$ 22,256,000
Accounts receivable	721,000
Regulatory assets	3,944,000
Total Assets	26,921,000
Advances for construction	(366,000)
Contributions in aid of construction - net	532,000
Liabilities	(898,000)
Ojai Water System \| GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Proceeds from sale of assets	$ 34,300,000
Gain (loss) on sale of properties				$ 8,300,000
Maximum \| City of Claremont [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Expense							$ 7,600,000
Subsequent Event
Loss Contingencies [Line Items]
Litigation Settlement, Expense		$ 895,000
Subsequent Event \| City of Claremont [Member]
Loss Contingencies [Line Items]
Registration Payment Arrangement, Period		12 years
Subsequent Event \| City of Claremont [Member] \| Condemnation of Properties \| GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Loss contingency number of customers served \| customer		11,000
Scenario, Forecast [Member] \| Subsequent Event \| City of Claremont [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Expense			$ 2,000,000

Contingencies and Gain on Sale of Assets Loss Contingencies Number of Customer Served (Details)		1 Months Ended	3 Months Ended	9 Months Ended
	Jun. 08, 2017 connection	Oct. 31, 2017 USD ($) customer	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)
GOLDEN STATE WATER COMPANY \| City of Claremont
Loss Contingencies [Line Items]
Litigation Settlement, Expense				$ 5,900,000
Ojai Water System
Loss Contingencies [Line Items]
Loss contingency number of customers served \| connection	2,900
Subsequent Event
Loss Contingencies [Line Items]
Litigation Settlement, Expense		$ 895,000
Subsequent Event \| Condemnation of Properties \| GOLDEN STATE WATER COMPANY \| City of Claremont
Loss Contingencies [Line Items]
Loss contingency number of customers served \| customer		11,000
Scenario, Forecast \| Subsequent Event \| City of Claremont
Loss Contingencies [Line Items]
Litigation Settlement, Expense			$ 2,000,000

Business Segments: (Details) $ in Thousands	3 Months Ended		9 Months Ended
Business Segments: (Details) $ in Thousands	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) segment	Sep. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)
Details of reportable segment
Total operating revenues	$ 124,418	$ 123,806	$ 336,423	$ 329,287
Operating income (loss)	38,567	39,617	105,121	92,624
Interest expense, net	5,454	5,524	16,406	16,388
Utility plant	1,181,616	1,128,588	1,181,616	1,128,588	$ 1,150,926
Depreciation and amortization expense	9,854	9,486	29,184	28,878
Income tax expense (benefit)	12,508	12,708	33,670	28,577
Capital additions	32,000	34,573	$ 77,896	99,907
AWR
Details of reportable segment
Number of reportable segments \| segment			3
GSWC
Details of reportable segment
Number of reportable segments \| segment			2
Total operating revenues	99,913	98,763	$ 265,165	264,407
Operating income (loss)	33,068	34,142	90,224	81,342
Utility plant	1,175,343		1,175,343		$ 1,145,311
Depreciation and amortization expense	9,509	9,240	28,341	28,117
Income tax expense (benefit)	$ 10,813	11,041	$ 29,235	25,203
Fort Riley [Member]
Details of reportable segment
Period of Transition to Operate and Maintain Water Systems at New Military Base	9 months
Fort Riley [Member] \| Contracts
Details of reportable segment
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases			50 years
ASUS
Details of reportable segment
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases	50 years
ASUS \| Contracts
Details of reportable segment
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases			50 years
Reportable Legal Entities \| GSWC \| Water Service Utility Operations
Details of reportable segment
Total operating revenues	$ 91,919	90,617	$ 239,057	237,987
Operating income (loss)	31,473		84,289
Interest expense, net	4,974	5,145	14,924	15,272
Utility plant	1,117,674	1,068,048	1,117,674	1,068,048
Depreciation and amortization expense	8,972		26,731
Income tax expense (benefit)	10,544		27,739
Capital additions	30,536	32,655	74,113	93,189
Reportable Legal Entities \| GSWC \| Electric
Details of reportable segment
Total operating revenues	7,994	8,146	26,108	26,420
Operating income (loss)	1,595		5,935
Interest expense, net	346	328	1,071
Utility plant	57,669	54,880	57,669	54,880
Depreciation and amortization expense	537		1,610
Income tax expense (benefit)	269		1,496
Capital additions	559	1,290	2,260	4,972
Reportable Legal Entities \| ASUS \| Contracts
Details of reportable segment
Total operating revenues	24,505	25,043	71,258	64,880
Operating income (loss)	5,502		14,907
Interest expense, net	58		214
Utility plant	6,273	5,660	6,273	5,660
Depreciation and amortization expense	345		843
Income tax expense (benefit)	1,944		5,152
Capital additions	905	628	1,523	1,746
Intersegment Eliminations \| AWR
Details of reportable segment
Total operating revenues	0	0	0	0
Operating income (loss)	(3)		(10)
Interest expense, net	76		197
Utility plant	0	0	0	0
Depreciation and amortization expense	0	0	0	0
Income tax expense (benefit)	(249)		(717)
Capital additions	$ 0	$ 0	$ 0	$ 0
Minimum [Member] \| Fort Riley [Member]
Details of reportable segment
Period of Transition to Operate and Maintain Water Systems at New Military Base	6 months
Maximum [Member] \| Fort Riley [Member]
Details of reportable segment
Period of Transition to Operate and Maintain Water Systems at New Military Base	12 months

Business Segments: (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Business Segments: (Details 2) - USD ($) $ in Thousands	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Details of reportable segment
Total utility plant	$ 1,181,616	$ 1,128,588	$ 1,181,616	$ 1,128,588	$ 1,150,926
Other assets	304,870	311,798	304,870	311,798
Total Assets	1,486,486	1,440,386	1,486,486	1,440,386	1,470,493
GOLDEN STATE WATER COMPANY
Details of reportable segment
Depreciation on transportation equipment	61	$ 68	181	$ 202
Total utility plant	1,175,343		1,175,343		1,145,311
Total Assets	$ 1,405,198		$ 1,405,198		$ 1,384,178

Subsequent Events (Details) - ASUS	3 Months Ended	9 Months Ended
Subsequent Events (Details) - ASUS	Sep. 30, 2017	Sep. 30, 2017
Subsequent Event [Line Items]
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases	50 years
Contracts
Subsequent Event [Line Items]
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases		50 years