Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2018	May 01, 2018
Document and Entity Information
Entity Registrant Name	AMERICAN STATES WATER CO
Entity Central Index Key	0001056903
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
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		36,733,416
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q1

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,740,785	$ 1,722,421
Non-utility property, at cost	18,740	15,941
Utility plant, at cost	1,759,525	1,738,362
Less - Accumulated depreciation	(540,695)	(533,370)
Net property, plant and equipment	1,218,830	1,204,992
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	23,744	24,070
Total other property and investments	24,860	25,186
Current Assets
Cash and cash equivalents	5,984	214
Accounts receivable - customers, less allowance for doubtful accounts	19,224	26,127
Unbilled receivable	27,959	26,411
Receivable from the U.S. government	20,357	3,725
Other accounts receivable, less allowance for doubtful accounts	3,849	8,251
Income taxes receivable	2,074	4,737
Materials and supplies, at average cost	4,601	4,795
Regulatory assets — current	30,844	34,220
Prepayments and other current assets	8,783	5,596
Contract assets	22,001	0
Costs and estimated earnings in excess of billings on contracts	0	41,387
Total current assets	145,676	155,463
Regulatory and Other Assets
Receivable from the U.S. government	28,026	0
Contract assets	564	0
Costs and estimated earnings in excess of billings on contracts	0	25,426
Other	5,708	5,667
Total regulatory and other assets	34,298	31,093
Total Assets	1,423,664	1,416,734
Capitalization
Outstanding: 36,733,416 shares in 2018 and 36,680,794 shares in 2017	250,339	250,124
Earnings reinvested in the business	281,185	279,821
Total common shareholders’ equity	531,524	529,945
Long-term debt	281,053	321,039
Total capitalization	812,577	850,984
Current Liabilities
Notes payable to bank	69,000	59,000
Long-term debt — current	40,321	324
Accounts payable	38,794	50,978
Income taxes payable	238	225
Accrued other taxes	5,939	7,344
Accrued employee expenses	13,647	12,969
Accrued interest	6,617	3,861
Unrealized loss on purchased power contracts	2,625	2,941
Contract liabilities	6,583	3,911
Other	12,727	15,109
Total current liabilities	196,491	156,662
Other Credits
Advances for construction	67,364	67,465
Contributions in aid of construction - net	123,715	123,602
Deferred income taxes	116,816	115,703
Regulatory liabilities	35,572	32,178
Unamortized investment tax credits	1,419	1,436
Accrued pension and other postretirement benefits	58,626	57,695
Other	11,084	11,009
Total other credits	414,596	409,088
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	1,423,664	1,416,734
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Utility plant, at cost	1,740,785	1,722,421
Less - Accumulated depreciation	(531,486)	(524,481)
Net property, plant and equipment	1,209,299	1,197,940
Other Property and Investments
Total other property and investments	21,642	21,956
Current Assets
Cash and cash equivalents	2,261	214
Accounts receivable - customers, less allowance for doubtful accounts	19,224	26,127
Unbilled receivable	17,578	18,852
Other accounts receivable, less allowance for doubtful accounts	2,721	6,105
Income taxes receivable from Parent	3,994	6,590
Materials and supplies, at average cost	3,949	4,046
Regulatory assets — current	30,844	34,220
Prepayments and other current assets	7,370	5,090
Total current assets	87,941	101,244
Regulatory and Other Assets
Other	5,674	5,683
Total regulatory and other assets	5,674	5,683
Total Assets	1,324,556	1,326,823
Capitalization
Outstanding: 36,733,416 shares in 2018 and 36,680,794 shares in 2017	241,964	242,181
Earnings reinvested in the business	231,654	232,193
Total common shareholders’ equity	473,618	474,374
Long-term debt	281,053	321,039
Total capitalization	754,671	795,413
Current Liabilities
Inter-company payable	40,785	34,836
Long-term debt — current	40,321	324
Accounts payable	31,312	42,497
Income taxes payable	0	0
Accrued other taxes	5,675	7,108
Accrued employee expenses	11,698	11,338
Accrued interest	6,338	3,585
Unrealized loss on purchased power contracts	2,625	2,941
Other	11,998	14,705
Total current liabilities	150,752	117,334
Other Credits
Advances for construction	67,364	67,465
Contributions in aid of construction - net	123,715	123,602
Deferred income taxes	121,452	120,780
Regulatory liabilities	35,572	32,178
Unamortized investment tax credits	1,419	1,436
Accrued pension and other postretirement benefits	58,626	57,695
Other	10,985	10,920
Total other credits	419,133	414,076
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	$ 1,324,556	$ 1,326,823

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Common Stock, Shares Authorized	60,000,000	60,000,000
Accounts receivable - customers, allowance for doubtful accounts	$ 786	$ 806
Other accounts receivable, allowance for doubtful accounts	$ 219	$ 235
Common Stock, Shares, Outstanding	36,733,416	36,680,794
GOLDEN STATE WATER COMPANY
Common Stock, Shares Authorized	1,000	1,000
Accounts receivable - customers, allowance for doubtful accounts	$ 786	$ 806
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
	Mar. 31, 2018	Mar. 31, 2017
Operating Revenues
Water	$ 64,412	$ 66,404
Electric	9,832	10,502
Contracted services	20,484	21,904
Total operating revenues	94,728	98,810
Operating Expenses
Water purchased	13,607	12,106
Power purchased for pumping	1,693	1,597
Groundwater production assessment	4,651	3,375
Power purchased for resale	3,408	3,100
Supply cost balancing accounts	(3,869)	(1,749)
Other operation	7,988	6,160
Administrative and general	20,293	20,448
Depreciation and amortization	9,666	9,683
Maintenance	3,829	3,464
Property and other taxes	4,799	4,566
ASUS construction	9,972	11,484
Total operating expenses	76,037	74,234
Operating Income	18,691	24,576
Other Income and Expenses
Interest expense	(5,923)	(5,905)
Interest income	536	259
Other, net	42	626
Total other income and expenses	(5,345)	(5,020)
Income from operations before income tax expense	13,346	19,556
Income tax expense	2,564	6,855
Net Income	$ 10,782	$ 12,701
Weighted Average Number of Common Shares Outstanding (in shares)	36,712	36,590
Basic Earnings Per Common Share (in dollars per share)	$ 0.29	$ 0.35
Weighted Average Number of Diluted Shares (in shares)	36,874	36,782
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.29	$ 0.34
Dividends Declared Per Common Share (in dollars per share)	$ 0.255	$ 0.242
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 64,412	$ 66,404
Electric	9,832	10,502
Total operating revenues	74,244	76,906
Operating Expenses
Water purchased	13,607	12,106
Power purchased for pumping	1,693	1,597
Groundwater production assessment	4,651	3,375
Power purchased for resale	3,408	3,100
Supply cost balancing accounts	(3,869)	(1,749)
Other operation	6,434	4,553
Administrative and general	15,148	15,499
Depreciation and amortization	9,334	9,438
Maintenance	3,155	2,921
Property and other taxes	4,386	4,190
Total operating expenses	57,947	55,030
Operating Income	16,297	21,876
Other Income and Expenses
Interest expense	(5,759)	(5,757)
Interest income	380	237
Other, net	87	666
Total other income and expenses	(5,292)	(4,854)
Income from operations before income tax expense	11,005	17,022
Income tax expense	2,115	6,273
Net Income	$ 8,890	$ 10,749

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash Flows From Operating Activities:
Net income	$ 10,782	$ 12,701
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,726	9,744
Provision for doubtful accounts	151	157
Deferred income taxes and investment tax credits	440	6,225
Stock-based compensation expense	998	1,030
Other — net	303	(349)
Changes in assets and liabilities:
Accounts receivable — customers	6,743	4,097
Unbilled receivable	(1,548)	4,221
Other accounts receivable	4,411	1,318
Receivables from the U.S. government	(6,629)	(554)
Materials and supplies	194	(523)
Prepayments and other assets	(3,178)	(1,308)
Contract assets	6,219	0
Costs and estimated earnings in excess of billings on contracts	0	(989)
Regulatory assets	6,716	(8,972)
Accounts payable	(5,963)	1,488
Income taxes receivable/payable	2,676	2,853
Contract liabilities/Billings in excess of costs and estimated earnings on contracts	2,672	(1,520)
Accrued pension and other post-retirement benefits	1,356	1,216
Other liabilities	(341)	(2,813)
Net cash provided	35,728	28,022
Cash Flows From Investing Activities:
Capital expenditures	(30,364)	(23,994)
Other investing activities	130	40
Net cash used	(30,234)	(23,954)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	340	35
Receipt of advances for and contributions in aid of construction	1,083	1,078
Refunds on advances for construction	(486)	(767)
Retirement or repayments of long-term debt	(89)	(83)
Net change in notes payable to banks	10,000	6,000
Dividends paid	(9,362)	(8,854)
Other financing activities	(1,210)	(1,292)
Net cash provided (used)	276	(3,883)
Net change in cash and cash equivalents	5,770	185
Cash and cash equivalents, beginning of period	214	436
Cash and cash equivalents, end of period	5,984	621
Non-cash transactions:
Accrued payables for investment in utility plant	13,910	12,286
Property installed by developers and conveyed	421	101
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	8,890	10,749
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,394	9,499
Provision for doubtful accounts	160	157
Deferred income taxes and investment tax credits	72	6,364
Stock-based compensation expense	752	806
Other — net	280	(367)
Changes in assets and liabilities:
Accounts receivable — customers	6,743	4,097
Unbilled receivable	1,274	2,691
Other accounts receivable	3,384	800
Materials and supplies	97	(306)
Prepayments and other assets	(2,271)	(676)
Regulatory assets	6,716	(8,972)
Accounts payable	(4,937)	2,531
Inter-company receivable/payable	(51)	(729)
Income taxes receivable/payable	2,596	2,419
Accrued pension and other post-retirement benefits	1,356	1,216
Other liabilities	(1,025)	(3,271)
Net cash provided	33,430	27,008
Cash Flows From Investing Activities:
Capital expenditures	(27,592)	(23,707)
Other investing activities	130	40
Net cash used	(27,462)	(23,667)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	1,083	1,078
Refunds on advances for construction	(486)	(767)
Retirement or repayments of long-term debt	(89)	(83)
Net change in inter-company borrowings	6,000	(2,500)
Dividends paid	(9,380)	0
Other financing activities	(1,049)	(1,091)
Net cash provided (used)	(3,921)	(3,363)
Net change in cash and cash equivalents	2,047	(22)
Cash and cash equivalents, beginning of period	214	209
Cash and cash equivalents, end of period	2,261	187
Non-cash transactions:
Accrued payables for investment in utility plant	13,880	12,286
Property installed by developers and conveyed	$ 421	$ 101

Summary of Significant Accounting Policies:	3 Months Ended
Summary of Significant Accounting Policies:	Mar. 31, 2018
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”), Emerald Coast Utility Services, Inc. ("ECUS"), and Fort Riley Utility Services, Inc. ("FRUS")). 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. . The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses in matters including properties, rates, services, facilities and transactions by GSWC with its affiliates. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various U.S. 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. In September 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 contract over the 50-year period is subject to annual economic price adjustments. ASUS will assume operations at Fort Riley following the completion of a six-to-twelve-month transition period currently underway. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes thereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. Certain prior period amounts have been reclassified on the income statements to conform to the current period presentation of net periodic pension and postretirement benefit costs. AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common Shares of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. 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, 2017 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, 2017 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 March 31, 2018 and 2017. In addition, AWR has a $150.0 million syndicated credit facility, which expires on May 23, 2018. AWR has the ability to extend the maturity of the facility to December 31, 2018. Management expects to either renew or extend this facility prior to its current expiration date. AWR borrows under this facility and provides funds to its subsidiaries, GSWC and ASUS, in support of their operations. As of March 31, 2018, there was $69.0 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 March 31, 2018 and 2017, there were no amounts outstanding under these notes. GSWC Long-Term Debt: In March of 2019, $40 million of GSWC's 6.70% senior note will mature, which has been included in "Current Liabilities" in Registrant's balance sheets as of March 31, 2018. GSWC intends to draw down on its short-term borrowings and/or issue additional long-term debt to fund the repayment of this note and fund its ongoing capital expenditure program. Recently Issued Accounting Pronouncements: 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. Registrant adopted this guidance under the modified retrospective approach beginning January 1, 2018. The adoption of this guidance did not have a material impact on its measurement or timing of revenue recognition but requires additional disclosures (see Note 2). 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. Prior to this guidance, the components of net benefit cost for retirement plans (such as service cost, interest cost, expected return on assets, and the amortization of prior service costs and actuarial gains and losses), were aggregated as operating costs for financial statement presentation purposes. Under the new guidance, the service cost component continues to be presented as operating costs, while all other components of net benefit cost are presented outside of operating income. The new guidance also limits any capitalization of net periodic benefits cost to the service cost component. Registrant adopted the new guidance beginning January 1, 2018, which did not have a material impact on Registrant's financial statements. Registrant used prior year's disclosure of its pension and other employee benefit plans as an estimation for applying the retrospective presentation requirements of this guidance. The components of net periodic benefits cost, other than the service cost component, have been included in the line item “Other, net” in Registrant's income statements. 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. The adoption of this new guidance in 2018 did not have an impact on Registrant's cash flow statements. In February 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new standard, 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. Registrant will use the practical methods available under this standard and will not reassess: (i) whether any expired to existing contracts are or contain leases, (ii) the lease classification for any expired or existing leases, or (iii) any initial direct costs for existing leases, if any. Management has not yet determined the effect of the standard on Registrant's financial statements, which will depend on Registrant’s lease portfolio as of the adoption date.

Revenue from Contract with Customer:

3 Months Ended

Mar. 31, 2018

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer

Revenues from Contracts with Customers

Most of Registrant's revenues are derived from contracts with customers, including tariff-based revenues from its regulated utilities. The adoption of the new revenue recognition accounting standard, "Revenue from Contracts with Customers - (Topic 606)," did not have a material impact on Registrant's measurement or timing of revenue recognition.

GSWC's performance obligations for its water and electric utility operations involve providing water and electric utility services to customers. The transaction prices for water and electric revenues are based on tariff rates authorized by the CPUC, which have both quantity and flat charges. Tariff revenues represent the adopted revenue requirement authorized by the CPUC intended to provide GSWC with a reasonable opportunity to recover its costs and earn a return on its net capital investment. The annual revenue requirements are comprised of authorized operation and maintenance costs, administrative and general costs, depreciation, taxes and a return on rate base consistent with the authorized capital structure.

Water and electric revenues are recognized over time as customers simultaneously receive and use the utility services provided. Water and electric revenues include amounts billed to customers on a cycle basis based on meter readings for services provided. Customer bills also include surcharges for cost-recovery activities, which represent CPUC-authorized balancing and memorandum accounts that allow for the recovery of previously incurred operating costs. Revenues from these surcharges result in no impact to earnings as they are offset by corresponding increases in operating expenses to reflect the recovery of the associated costs. Customer payment terms are approximately 20 business days from the billing date. Unbilled revenues are amounts estimated to be billed for usage since the last meter-reading date to the end of the accounting period. Historical customer usage forms the basis for estimating unbilled revenue.

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 their ordinances) 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 $853,000 and $827,000 for the three months ended March 31, 2018 and 2017, 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.

GSWC revenues tracked under the Water Revenue Adjustment Mechanism (“WRAM”) regulatory accounts for its water segment, and the Base Revenue Requirement Adjustment Mechanism ("BRRAM") regulatory account for its electric segment, are alternative revenue programs accounted for under Accounting Standards Codification ("ASC") Topic 980, Regulated Operations.

For ASUS, performance obligations consist of: (i) performing ongoing operation and maintenance of the water and/or wastewater systems for each military base served, and (ii) performing construction activities (including renewal and replacement capital work) on each military base served. The transaction price for each of ASUS's performance obligations is either delineated in, or initially derived from, each 50-year contract and/or any subsequent contract modifications. Depending on the state in which their operations are conducted, the Military Utility Privatization Subsidiaries are also subject to certain state non-income tax assessments, which are accounted for on a gross basis and have been immaterial to date.

The ongoing performance of operation and maintenance of the water and/or wastewater systems is viewed as a single performance obligation for each 50-year contract with the U.S. government. Registrant recognizes revenue for operations and maintenance fees monthly using the "right to invoice" practical expedient under ASC Topic 606. ASUS has a right to consideration from the U.S. government in an amount that corresponds directly with the value to the U.S. government of ASUS’s performance completed to date. The contractual operations and maintenance fees are firm-fixed, and the level of effort or resources expended in the performance of the operations-and-maintenance-fees performance obligation is largely consistent over the 50-year term. Therefore, Registrant has determined that the monthly amounts invoiced for operations and maintenance performance are a fair reflection of the value transferred to the U.S. government. Invoices to the U.S. government for operations and maintenance service, as well as construction activities, are due upon receipt.

ASUS's construction activities consist of various projects to be performed. Each of these projects' transaction prices is delineated in either the 50-year contract or through a specific contract modification for each construction project, which includes the transaction price for that project. Each construction project is viewed as a separate, single performance obligation. Therefore, it is generally not necessary to allocate a construction transaction price to more than one construction performance obligation. Revenues for construction activities are recognized over time, with progress toward completion measured based on the input method using costs incurred relative to the total estimated costs (cost-to-cost method). Due to the nature of these construction projects, Registrant has determined cost-to-cost input measurement to be the best method to measure progress towards satisfying its construction contract performance obligations, as compared to using an output measurement such as units produced. Changes in job performance, job site conditions, change orders and/or estimated profitability may result in revisions to costs and income for ASUS, and are recognized in the period in which any such revisions are determined. Pre-contract costs for ASUS, which consist of design and engineering labor costs, are deferred if recovery is probable, and are expensed as incurred if recovery is not probable. Deferred pre-contract costs have been immaterial to date.

Contracted services revenues recognized during the three months ended March 31, 2018 from performance obligations satisfied in previous periods were not material.

Although GSWC has a diversified base of residential, commercial, industrial and other customers, revenues derived from residential and commercial customers accounted for approximately 90% and 85% of total water and electric revenues, respectively, during the three months ended March 31, 2018. For the three months ended March 31, 2018, disaggregated revenues from contracts with customers by segment are as follows:



(dollar in thousands)	Three Months Ended March 31, 2018
Water:
Tariff-based revenues	$	65,775
Surcharges (cost-recovery activities)	793
Other	442
Water revenues from contracts with customers	67,010
WRAM over-collection (alternative revenue program)	(2,598		)
Total water revenues	64,412

Electric:
Tariff-based revenues	10,019
Surcharges (cost-recovery activities)	47
Electric revenues from contracts with customers	10,066
BRRAM over-collection (alternative revenue program)	(234		)
Total electric revenues	9,832

Contracted services:
Water	13,000
Wastewater	7,484
Contracted services revenues from contracts with customers	20,484

Total revenues	$	94,728

The opening and closing balances of receivable from the U.S. government, contract assets and contract liabilities from contracts with customers, which related entirely to ASUS, are as follows:



(dollar in thousands)	March 31, 2018		January 1, 2018

Receivable from the U.S. government	$	48,383	$	40,150
Contract assets	$	22,565	$	30,388
Contract liabilities	$	6,583	$	3,911

As a result of the adoption of ASC Topic 606, amounts previously reported under "Costs and estimated earnings in excess of billings on contracts" are now reflected as either "Receivable from U.S. government" or "Contract assets," depending on whether receipt of these amounts is conditional on something other than the passage of time. Amounts previously reported under "Billings in excess of costs and estimated earnings on contracts" are now reflected as "Contract liabilities."

Contract Assets - Contract assets are those of ASUS and consist of unbilled revenues recognized from work-in-progress construction projects, where the right to payment is conditional on something other than the passage of time. The classification of this asset as current or noncurrent is based on the timing of when ASUS expects to bill these amounts.

Contract Liabilities - Contract liabilities are those of ASUS and consist of billings in excess of revenue recognized. The classification of this liability as current or noncurrent is based on the timing of when ASUS expects to recognize revenue.

Revenue for the three months ended March 31, 2018, which was included in contract liabilities at the beginning of the period was not material.

As of March 31, 2018, Registrant's aggregate remaining performance obligations, which consists entirely of the contracted services segment, was $3.1 billion. Registrant expects to recognize revenue on these remaining performance obligations over the remaining term of each of the 50-year contracts, which range from 37 to 50 years.

Regulatory Matters:

3 Months Ended

Mar. 31, 2018

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 March 31, 2018, Registrant had approximately $59.1 million of regulatory liabilities, net of regulatory assets, not accruing carrying costs. Of this amount, (i) $82.7 million of regulatory liabilities are excess deferred income taxes arising from the lower federal income tax rate due to the Tax Cuts and Jobs Act ("Tax Act") enacted in December 2017 that are expected to be refunded to customers, (ii) $17.1 million of regulatory liabilities are from flowed-through deferred income taxes, (iii) $34.2 million of regulatory assets relates to the underfunded position in Registrant's pension and other post-retirement obligations (not including the two-way pension balancing accounts), and (iv) $2.6 million of regulatory assets 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. The remainder relates to other items that do not provide for or incur carrying costs.

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



(dollars in thousands)	March 31, 2018			December 31, 2017
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	29,011		$	29,556
Costs deferred for future recovery on Aerojet case	10,510			10,656
Pensions and other post-retirement obligations (Note 8)	32,178			33,019
Derivative unrealized loss (Note 5)	2,625			2,941
Low income rate assistance balancing accounts	5,640			5,972
General rate case memorandum accounts	9,264			10,522
Excess deferred income taxes	(82,680		)	(83,231		)
Flow-through taxes, net	(17,133		)	(17,716		)
Other regulatory assets	15,449			14,875
Various refunds to customers	(9,592		)	(4,552		)
Total	$	(4,728	)	$	2,042

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, 2017 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2017.

Alternative-Revenue Programs:

GSWC records the difference between what it bills its water customers and that which is authorized by the CPUC using the 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.

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 12 to 24 months. GSWC has implemented surcharges to recover its WRAM/MCBA balances as of December 31, 2017. For the three months ended March 31, 2018 and 2017, surcharges (net of surcredits) of approximately $4.2 million and $4.0 million, respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. During the three months ended March 31, 2018, GSWC recorded additional under-collections in the WRAM/MCBA accounts of $3.7 million due to higher than adopted supply costs as well as lower than adopted customer water usage. As of March 31, 2018, GSWC had an aggregated regulatory asset of $29.0 million, which is comprised of a $3.3 million under-collection in the WRAM accounts and a $25.7 million under-collection in the MCBA accounts.

Other Regulatory Matters:

Tax Cuts and Jobs Act:

In March 2018, GSWC filed updated testimony revising the revenue requirements to reflect the impacts of the Tax Act in its pending water general rate case that will set new rates for the years 2019 - 2021. Also, as a result of the CPUC's Water Division having directed water utilities to establish a memorandum account, effective January 1, 2018, to track the impact on the revenue requirements resulting from the Tax Act, GSWC established a regulatory liability during the first quarter to begin capturing this impact for the year ending December 31, 2018. For the three months ended March 31, 2018, approximately $2.3 million of reduced water-revenue requirements was tracked and recorded as a regulatory liability. The timing to refund the liability to water customers has not been determined. In April 2018, GSWC also updated its pending electric general rate case filing, which will determine electric rates for the years 2018 - 2021, to reflect the impacts of the Tax Act. As a result, for the three months ended March 31, 2018, GSWC reduced electric revenues by approximately $335,000 and recorded a corresponding regulatory liability that will be satisfied as part of implementing overall new rates from the general rate case on a retroactive basis to January 1, 2018. Reductions in the water and electric revenue requirements resulting from the impacts of the Tax Act are offset by decreases in GSWC's income tax expense (see Note 7).

Cost of Capital Proceeding:

In March 2018, the CPUC adopted a revised proposed decision in the cost of capital proceeding for GSWC and three other water utilities for the years 2018 - 2020. Among other things, the final decision adopted for GSWC a return on equity of 8.90%, with a return on rate base of 7.91%. The previously authorized return on equity for GSWC’s water segment was 9.43%, with a return on rate base of 8.34%. Including the effects of the Tax Act, the lower return on equity and rate base is expected to decrease GSWC’s annual adopted revenue requirement beginning in 2018 by approximately $3.6 million. Since the decision is expected to be retroactive to January 1, 2018, for the first quarter ended March 31, 2018, GSWC recorded a regulatory liability with a corresponding decrease in water revenues of approximately $780,000 resulting from the lower return on rate base.

Earnings per Share/Capital Stock:

3 Months Ended

Mar. 31, 2018

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]

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



Diluted:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2018		2017
Common shareholders earnings, basic	$	10,729	$	12,641
Undistributed earnings for dilutive stock-based awards	8		18
Total common shareholders earnings, diluted	$	10,737	$	12,659

Weighted average common shares outstanding, basic	36,712		36,590
Stock-based compensation (1)	162		192
Weighted average common shares outstanding, diluted	36,874		36,782

Diluted earnings per Common Share	$	0.29	$	0.34

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 47,792 and 120,138 stock options at March 31, 2018 and 2017, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 193,740 and 194,031 restricted stock units at March 31, 2018 and 2017, respectively, were included in the calculation of diluted EPS for the three months ended March 31, 2018 and 2017.

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 March 31,
(in thousands, except per share amounts)	2018		2017
Net income	$	10,782	$	12,701
Less: (a) Distributed earnings to common shareholders	9,362		8,854
Distributed earnings to participating securities	46		42
Undistributed earnings	1,374		3,805

(b) Undistributed earnings allocated to common shareholders	1,367		3,787
Undistributed earnings allocated to participating securities	7		18
Total income available to common shareholders, basic (a)+(b)	$	10,729	$	12,641

Weighted average Common Shares outstanding, basic	36,712		36,590
Basic earnings per Common Share	$	0.29	$	0.35

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 March 31, 2018 and 2017, there were 47,792 and 120,138 options outstanding, respectively, under these plans. At March 31, 2018 and 2017, there were also 193,740 and 194,031 restricted stock units outstanding, respectively, including performance shares awarded to officers of the Registrant.

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



Diluted:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2018		2017
Common shareholders earnings, basic	$	10,729	$	12,641
Undistributed earnings for dilutive stock-based awards	8		18
Total common shareholders earnings, diluted	$	10,737	$	12,659

Weighted average common shares outstanding, basic	36,712		36,590
Stock-based compensation (1)	162		192
Weighted average common shares outstanding, diluted	36,874		36,782

Diluted earnings per Common Share	$	0.29	$	0.34

No stock options outstanding at March 31, 2018 had an exercise price greater than the average market price of AWR’s Common Shares for the three and three months ended March 31, 2018. There were no stock options outstanding at March 31, 2018 or 2017 that were anti-dilutive.

During the three months ended March 31, 2018 and 2017, AWR issued 52,622 and 44,832 common shares, for approximately $340,000 and $35,000, respectively, under Registrant’s Common Share Purchase and Dividend Reinvestment Plan, the 401(k) Plan, the stock incentive plans for employees, and the non-employee directors stock plans.

During the three months ended March 31, 2018 and 2017, AWR paid quarterly dividends of approximately $9.4 million, or $0.255 per share, and $8.9 million, or $0.242 per share, respectively. During the three months ended March 31, 2018, GSWC paid dividends of $9.4 million to AWR. No dividends were paid by GSWC to AWR during the three months ended March 31, 2017.

Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table Text Block]



Basic:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2018		2017
Net income	$	10,782	$	12,701
Less: (a) Distributed earnings to common shareholders	9,362		8,854
Distributed earnings to participating securities	46		42
Undistributed earnings	1,374		3,805

(b) Undistributed earnings allocated to common shareholders	1,367		3,787
Undistributed earnings allocated to participating securities	7		18
Total income available to common shareholders, basic (a)+(b)	$	10,729	$	12,641

Weighted average Common Shares outstanding, basic	36,712		36,590
Basic earnings per Common Share	$	0.29	$	0.35

Derivative Instruments

3 Months Ended

Mar. 31, 2018

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 March 31, 2018, there was a $2.6 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 March 31, 2018 was approximately 175,000 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 months ended March 31, 2018 and 2017:



	For The Three Months Ended March 31,
(dollars in thousands)	2018			2017
Fair value at beginning of the period	$	(2,941	)	$	(4,901	)
Unrealized gain (loss) on purchased power contracts	316			(559		)
Fair value at end of the period	$	(2,625	)	$	(5,460	)

Fair Value of Financial Instruments:

3 Months Ended

Mar. 31, 2018

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 $15.0 million as of March 31, 2018. All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The investments held in the Rabbi Trust are included in "Other Property and Investments" on Registrant's balance sheets.

The table below estimates the fair value of long-term debt held by GSWC. The fair values as of March 31, 2018 and December 31, 2017 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. The interest rates used for the March 31, 2018 valuation increased as compared to December 31, 2017, decreasing the fair value of long-term debt as of March 31, 2018. Changes in the assumptions will produce different results.



	March 31, 2018				December 31, 2017
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,176	$	412,531	$	325,265	$	424,042

___________________

(1) Excludes debt issuance costs and redemption premiums.

- Definition

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

+ References + Details

Income Taxes:	3 Months Ended
Income Taxes:	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On December 22, 2017, the Tax Act was signed into federal law. The provisions of this major tax reform were generally effective January 1, 2018. Among its significant provisions, the Tax Act reduced the federal corporate income tax rate from 35% to 21% and eliminated bonus depreciation for regulated utilities. AWR's effective income tax rate (“ETR”) was 19.2% and 35.1% for the three months ended March 31, 2018 and 2017, respectively, and GSWC's ETR was 19.2% and 36.9% for the three months ended March 31, 2018 and 2017, respectively. Both decreases were due primarily to the reduction in the federal corporate income tax rate. AWR's ETR differed from the new federal statutory tax rate primarily as a result of the differences between GSWC's ETR and the new federal statutory rate. These differences resulted primarily from: (i) state taxes, (ii) permanent differences including the excess tax benefits from share-based payments, which were reflected in the income statements and resulted in a reduction to income tax expense during the three months ended March 31, 2018 and 2017, (iii) differences between book and taxable income that are treated as flow-through adjustments in accordance with regulatory requirements (principally from plant, rate-case, and compensation expenses), and (iv) commencement of the amortization of the excess deferred income tax liability brought about by the lower federal tax rate. There were no material updates to the excess deferred income tax liability balance during the three months ended March 31, 2018 in accordance with Staff Accounting Bulletin 118.

Employee Benefit Plans:

3 Months Ended

Mar. 31, 2018

Retirement Benefits [Abstract]

Employee Benefit Plans

The components of net periodic benefit costs for Registrant’s pension plan, postretirement plan and SERP for the three months ended March 31, 2018 and 2017 are as follows:



	For The Three Months Ended March 31,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2018			2017			2018			2017			2018		2017
Components of Net Periodic Benefits Cost:
Service cost	$	1,401		$	1,251		$	57		$	59		$	274	$	232
Interest cost	1,921			1,967			72			85			222		223
Expected return on plan assets	(2,791		)	(2,610		)	(123		)	(122		)	—		—
Amortization of prior service cost (benefit)	—			—			—			—			—		3
Amortization of actuarial (gain) loss	345			209			(182		)	(170		)	262		194
Net periodic pension cost under accounting standards	876			817			(176		)	(148		)	758		652
Regulatory adjustment — deferred	—			433			—			—			—		—
Total expense recognized, before surcharges and allocation to overhead pool	$	876		$	1,250		$	(176	)	$	(148	)	$	758	$	652

In accordance with new accounting guidance (Note 1), effective January 1, 2018, Registrant changed the financial statement presentation for the costs of its defined benefit pension plans and other retirement benefits. The components of net periodic benefits cost, other than the service cost component, have been included in the line item “Other, net” in Registrant's income statements. Prior period amounts have been reclassified on the income statements to conform to the current period presentation.

Registrant expects to contribute approximately $6.1 million to its pension plan during 2018.

Regulatory Adjustment:

As authorized by the CPUC in the most recent water and electric general rate case decisions, GSWC utilizes two-way balancing accounts for its water and electric regions and the general office to track differences between the forecasted annual pension expenses in rates or expected to be in rates and the actual annual expense recorded by GSWC in accordance with the accounting guidance for pension costs. As of March 31, 2018, GSWC had a total of $2.1 million over-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 3).

Contingencies and Gain on Sale of Assets	3 Months Ended
Contingencies and Gain on Sale of Assets	Mar. 31, 2018
Loss Contingencies [Line Items]
Contingencies and Gain on Sale of Assets	Contingencies 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 March 31, 2018, the total spent to clean-up and remediate GSWC’s plant facility was approximately $5.5 million, of which $1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of March 31, 2018, GSWC has a regulatory asset and an accrued liability for the estimated additional cost of $1.3 million to complete the cleanup at the site. The estimate includes costs for two years of continued activities of groundwater cleanup and monitoring, source material excavation, 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:

3 Months Ended

Mar. 31, 2018

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 expects to assume operations at Fort Riley following the completion of a six-to-twelve-month transition period currently underway. 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 March 31, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	64,412	$	9,832	$	20,484		$	—		$	94,728
Operating income (loss)	14,058		2,239		2,397			(3		)	18,691
Interest expense, net	5,009		370		(66		)	74			5,387
Utility plant	1,149,038		60,261		9,531			—			1,218,830
Depreciation and amortization expense (1)	8,769		565		332			—			9,666
Income tax expense (benefit)	1,649		466		554			(105		)	2,564
Capital additions	26,618		974		2,772			—			30,364



	As Of And For The Three Months Ended March 31, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	66,404	$	10,502	$	21,904	$	—		$	98,810
Operating income (loss) (2)	19,097		2,779		2,704		(4		)	24,576
Interest expense, net	5,145		375		74		52			5,646
Utility plant	1,075,513		56,015		5,631		—			1,137,159
Depreciation and amortization expense (1)	8,901		537		245		—			9,683
Income tax expense (benefit)	5,485		788		861		(279		)	6,855
Capital additions	22,984		723		287		—			23,994

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $60,000

and $61,000 for the three months ended March 31, 2018 and 2017, respectively.

(2) Adjusted to conform to current year presentation pursuant to the adoption of ASU 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.

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



	March 31,
	2018		2017
Total utility plant	$	1,218,830	$	1,137,159
Other assets	204,834		343,109
Total consolidated assets	$	1,423,664	$	1,480,268

Summary of Significant Accounting Policies: (Policies)	3 Months Ended
Summary of Significant Accounting Policies: (Policies)	Mar. 31, 2018
Accounting Policies [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	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”), Emerald Coast Utility Services, Inc. ("ECUS"), and Fort Riley Utility Services, Inc. ("FRUS")). 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. . The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses in matters including properties, rates, services, facilities and transactions by GSWC with its affiliates. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various U.S. 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. In September 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 contract over the 50-year period is subject to annual economic price adjustments. ASUS will assume operations at Fort Riley following the completion of a six-to-twelve-month transition period currently underway. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes thereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. Certain prior period amounts have been reclassified on the income statements to conform to the current period presentation of net periodic pension and postretirement benefit costs. AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common Shares of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. 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, 2017 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, 2017 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 March 31, 2018 and 2017. In addition, AWR has a $150.0 million syndicated credit facility, which expires on May 23, 2018. AWR has the ability to extend the maturity of the facility to December 31, 2018. Management expects to either renew or extend this facility prior to its current expiration date. AWR borrows under this facility and provides funds to its subsidiaries, GSWC and ASUS, in support of their operations. As of March 31, 2018, there was $69.0 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 March 31, 2018 and 2017, there were no amounts outstanding under these notes. GSWC Long-Term Debt: In March of 2019, $40 million of GSWC's 6.70% senior note will mature, which has been included in "Current Liabilities" in Registrant's balance sheets as of March 31, 2018. GSWC intends to draw down on its short-term borrowings and/or issue additional long-term debt to fund the repayment of this note and fund its ongoing capital expenditure program. Recently Issued Accounting Pronouncements: 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. Registrant adopted this guidance under the modified retrospective approach beginning January 1, 2018. The adoption of this guidance did not have a material impact on its measurement or timing of revenue recognition but requires additional disclosures (see Note 2). 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. Prior to this guidance, the components of net benefit cost for retirement plans (such as service cost, interest cost, expected return on assets, and the amortization of prior service costs and actuarial gains and losses), were aggregated as operating costs for financial statement presentation purposes. Under the new guidance, the service cost component continues to be presented as operating costs, while all other components of net benefit cost are presented outside of operating income. The new guidance also limits any capitalization of net periodic benefits cost to the service cost component. Registrant adopted the new guidance beginning January 1, 2018, which did not have a material impact on Registrant's financial statements. Registrant used prior year's disclosure of its pension and other employee benefit plans as an estimation for applying the retrospective presentation requirements of this guidance. The components of net periodic benefits cost, other than the service cost component, have been included in the line item “Other, net” in Registrant's income statements. 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. The adoption of this new guidance in 2018 did not have an impact on Registrant's cash flow statements. In February 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new standard, 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. Registrant will use the practical methods available under this standard and will not reassess: (i) whether any expired to existing contracts are or contain leases, (ii) the lease classification for any expired or existing leases, or (iii) any initial direct costs for existing leases, if any. Management has not yet determined the effect of the standard on Registrant's financial statements, which will depend on Registrant’s lease portfolio as of the adoption date.
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”), Emerald Coast Utility Services, Inc. ("ECUS"), and Fort Riley Utility Services, Inc. ("FRUS")). 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. . The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses in matters including properties, rates, services, facilities and transactions by GSWC with its affiliates. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various U.S. 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. In September 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 contract over the 50-year period is subject to annual economic price adjustments. ASUS will assume operations at Fort Riley following the completion of a six-to-twelve-month transition period currently underway. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes thereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. Certain prior period amounts have been reclassified on the income statements to conform to the current period presentation of net periodic pension and postretirement benefit costs. AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common Shares of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. 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, 2017 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, 2017 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 March 31, 2018 and 2017. In addition, AWR has a $150.0 million syndicated credit facility, which expires on May 23, 2018. AWR has the ability to extend the maturity of the facility to December 31, 2018. Management expects to either renew or extend this facility prior to its current expiration date. AWR borrows under this facility and provides funds to its subsidiaries, GSWC and ASUS, in support of their operations. As of March 31, 2018, there was $69.0 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 March 31, 2018 and 2017, there were no amounts outstanding under these notes.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements: 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. Registrant adopted this guidance under the modified retrospective approach beginning January 1, 2018. The adoption of this guidance did not have a material impact on its measurement or timing of revenue recognition but requires additional disclosures (see Note 2). 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. Prior to this guidance, the components of net benefit cost for retirement plans (such as service cost, interest cost, expected return on assets, and the amortization of prior service costs and actuarial gains and losses), were aggregated as operating costs for financial statement presentation purposes. Under the new guidance, the service cost component continues to be presented as operating costs, while all other components of net benefit cost are presented outside of operating income. The new guidance also limits any capitalization of net periodic benefits cost to the service cost component. Registrant adopted the new guidance beginning January 1, 2018, which did not have a material impact on Registrant's financial statements. Registrant used prior year's disclosure of its pension and other employee benefit plans as an estimation for applying the retrospective presentation requirements of this guidance. The components of net periodic benefits cost, other than the service cost component, have been included in the line item “Other, net” in Registrant's income statements. 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. The adoption of this new guidance in 2018 did not have an impact on Registrant's cash flow statements. In February 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new standard, 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. Registrant will use the practical methods available under this standard and will not reassess: (i) whether any expired to existing contracts are or contain leases, (ii) the lease classification for any expired or existing leases, or (iii) any initial direct costs for existing leases, if any. Management has not yet determined the effect of the standard on Registrant's financial statements, which will depend on Registrant’s lease portfolio as of the adoption date.

Revenue from Contract with Customer (Tables)

3 Months Ended

Mar. 31, 2018

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

For the three months ended March 31, 2018, disaggregated revenues from contracts with customers by segment are as follows:



(dollar in thousands)	Three Months Ended March 31, 2018
Water:
Tariff-based revenues	$	65,775
Surcharges (cost-recovery activities)	793
Other	442
Water revenues from contracts with customers	67,010
WRAM over-collection (alternative revenue program)	(2,598		)
Total water revenues	64,412

Electric:
Tariff-based revenues	10,019
Surcharges (cost-recovery activities)	47
Electric revenues from contracts with customers	10,066
BRRAM over-collection (alternative revenue program)	(234		)
Total electric revenues	9,832

Contracted services:
Water	13,000
Wastewater	7,484
Contracted services revenues from contracts with customers	20,484

Total revenues	$	94,728

Contract with Customer, Asset and Liability

The opening and closing balances of receivable from the U.S. government, contract assets and contract liabilities from contracts with customers, which related entirely to ASUS, are as follows:



(dollar in thousands)	March 31, 2018		January 1, 2018

Receivable from the U.S. government	$	48,383	$	40,150
Contract assets	$	22,565	$	30,388
Contract liabilities	$	6,583	$	3,911

Regulatory Matters: (Tables)

3 Months Ended

Mar. 31, 2018

Regulated Operations [Abstract]

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

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



(dollars in thousands)	March 31, 2018			December 31, 2017
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	29,011		$	29,556
Costs deferred for future recovery on Aerojet case	10,510			10,656
Pensions and other post-retirement obligations (Note 8)	32,178			33,019
Derivative unrealized loss (Note 5)	2,625			2,941
Low income rate assistance balancing accounts	5,640			5,972
General rate case memorandum accounts	9,264			10,522
Excess deferred income taxes	(82,680		)	(83,231		)
Flow-through taxes, net	(17,133		)	(17,716		)
Other regulatory assets	15,449			14,875
Various refunds to customers	(9,592		)	(4,552		)
Total	$	(4,728	)	$	2,042

Earnings per Share/Capital Stock: (Tables)

3 Months Ended

Mar. 31, 2018

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 March 31,
(in thousands, except per share amounts)	2018		2017
Net income	$	10,782	$	12,701
Less: (a) Distributed earnings to common shareholders	9,362		8,854
Distributed earnings to participating securities	46		42
Undistributed earnings	1,374		3,805

(b) Undistributed earnings allocated to common shareholders	1,367		3,787
Undistributed earnings allocated to participating securities	7		18
Total income available to common shareholders, basic (a)+(b)	$	10,729	$	12,641

Weighted average Common Shares outstanding, basic	36,712		36,590
Basic earnings per Common Share	$	0.29	$	0.35

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

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



Diluted:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2018		2017
Common shareholders earnings, basic	$	10,729	$	12,641
Undistributed earnings for dilutive stock-based awards	8		18
Total common shareholders earnings, diluted	$	10,737	$	12,659

Weighted average common shares outstanding, basic	36,712		36,590
Stock-based compensation (1)	162		192
Weighted average common shares outstanding, diluted	36,874		36,782

Diluted earnings per Common Share	$	0.29	$	0.34

Derivative Instruments (Tables)

3 Months Ended

Mar. 31, 2018

GOLDEN STATE WATER COMPANY

Derivative Instruments, Gain (Loss) [Line Items]

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

The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three months ended March 31, 2018 and 2017:



	For The Three Months Ended March 31,
(dollars in thousands)	2018			2017
Fair value at beginning of the period	$	(2,941	)	$	(4,901	)
Unrealized gain (loss) on purchased power contracts	316			(559		)
Fair value at end of the period	$	(2,625	)	$	(5,460	)

Fair Value of Financial Instruments: (Tables)

3 Months Ended

Mar. 31, 2018

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.



	March 31, 2018				December 31, 2017
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,176	$	412,531	$	325,265	$	424,042

___________________

(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



	March 31, 2018				December 31, 2017
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,176	$	412,531	$	325,265	$	424,042

- Definition

+ References + Details

Employee Benefit Plans: (Tables)

3 Months Ended

Mar. 31, 2018

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

The components of net periodic benefit costs for Registrant’s pension plan, postretirement plan and SERP for the three months ended March 31, 2018 and 2017 are as follows:



	For The Three Months Ended March 31,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2018			2017			2018			2017			2018		2017
Components of Net Periodic Benefits Cost:
Service cost	$	1,401		$	1,251		$	57		$	59		$	274	$	232
Interest cost	1,921			1,967			72			85			222		223
Expected return on plan assets	(2,791		)	(2,610		)	(123		)	(122		)	—		—
Amortization of prior service cost (benefit)	—			—			—			—			—		3
Amortization of actuarial (gain) loss	345			209			(182		)	(170		)	262		194
Net periodic pension cost under accounting standards	876			817			(176		)	(148		)	758		652
Regulatory adjustment — deferred	—			433			—			—			—		—
Total expense recognized, before surcharges and allocation to overhead pool	$	876		$	1,250		$	(176	)	$	(148	)	$	758	$	652

Business Segments: (Tables)

3 Months Ended

Mar. 31, 2018

Segment Reporting [Abstract]

Business Segments



	As Of And For The Three Months Ended March 31, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	64,412	$	9,832	$	20,484		$	—		$	94,728
Operating income (loss)	14,058		2,239		2,397			(3		)	18,691
Interest expense, net	5,009		370		(66		)	74			5,387
Utility plant	1,149,038		60,261		9,531			—			1,218,830
Depreciation and amortization expense (1)	8,769		565		332			—			9,666
Income tax expense (benefit)	1,649		466		554			(105		)	2,564
Capital additions	26,618		974		2,772			—			30,364



	As Of And For The Three Months Ended March 31, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	66,404	$	10,502	$	21,904	$	—		$	98,810
Operating income (loss) (2)	19,097		2,779		2,704		(4		)	24,576
Interest expense, net	5,145		375		74		52			5,646
Utility plant	1,075,513		56,015		5,631		—			1,137,159
Depreciation and amortization expense (1)	8,901		537		245		—			9,683
Income tax expense (benefit)	5,485		788		861		(279		)	6,855
Capital additions	22,984		723		287		—			23,994

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $60,000

and $61,000 for the three months ended March 31, 2018 and 2017, respectively.

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



	March 31,
	2018		2017
Total utility plant	$	1,218,830	$	1,137,159
Other assets	204,834		343,109
Total consolidated assets	$	1,423,664	$	1,480,268

Schedule of reporting segments information



	As Of And For The Three Months Ended March 31, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	64,412	$	9,832	$	20,484		$	—		$	94,728
Operating income (loss)	14,058		2,239		2,397			(3		)	18,691
Interest expense, net	5,009		370		(66		)	74			5,387
Utility plant	1,149,038		60,261		9,531			—			1,218,830
Depreciation and amortization expense (1)	8,769		565		332			—			9,666
Income tax expense (benefit)	1,649		466		554			(105		)	2,564
Capital additions	26,618		974		2,772			—			30,364



	As Of And For The Three Months Ended March 31, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	66,404	$	10,502	$	21,904	$	—		$	98,810
Operating income (loss) (2)	19,097		2,779		2,704		(4		)	24,576
Interest expense, net	5,145		375		74		52			5,646
Utility plant	1,075,513		56,015		5,631		—			1,137,159
Depreciation and amortization expense (1)	8,901		537		245		—			9,683
Income tax expense (benefit)	5,485		788		861		(279		)	6,855
Capital additions	22,984		723		287		—			23,994

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $60,000

and $61,000 for the three months ended March 31, 2018 and 2017, respectively.

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):



	March 31,
	2018		2017
Total utility plant	$	1,218,830	$	1,137,159
Other assets	204,834		343,109
Total consolidated assets	$	1,423,664	$	1,480,268

Summary of Significant Accounting Policies: (Details) customer in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2018 USD ($) customer registrant	Mar. 31, 2017 USD ($)	Sep. 30, 2017	Dec. 31, 2017 USD ($)	Oct. 31, 2015 USD ($)
Basis of Presentation:
Number of registrants filing combined report \| registrant	2
Related Party Transactions
Notes payable to bank	$ 69,000,000			$ 59,000,000
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	4,799,000	$ 4,566,000
AWR \| Promissory Note \| Notes Receivable
Sales and Use Taxes:
Notes receivable	0	0
AWR \| Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit	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
Sales and Use Taxes:
Cost of reimbursable expense	853,000	827,000
Non-income tax assessments accounted on a gross basis	4,386,000	$ 4,190,000
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 \| Notes Payable 6.7 Percent Due 2019 [Member]
Sales and Use Taxes:
Debt and Capital Lease Obligations	$ 40,000,000
Debt Instrument, Interest Rate, Stated Percentage	6.70%
GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Nature of Operations:
Number of customers \| customer	259
GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Nature of Operations:
Number of customers \| customer	24
ASUS \| Promissory Note
Related Party Transactions
Debt instrument, face amount					10,000,000
Debt instrument, maximum borrowing capacity					$ 10,000,000
ASUS \| Contracted Services
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
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:
Concentration Risk, Percentage	90.00%	90.00%
Sales \| GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Nature of Operations:
Concentration Risk, Percentage	85.00%
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

Revenue from Contract with Customer - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Disaggregation of Revenue [Line Items]
Contract with customer, timing of satisfaction of performance obligation and payment	P20D
Revenue, remaining performance obligation	$ 3,100,000
GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Cost of reimbursable expense	$ 853	$ 827
ASUS \| Contracted Services
Disaggregation of Revenue [Line Items]
Period of fixed price contracts to operate and maintain water systems at various military bases	50 years
ASUS \| Minimum
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, explanation	P37Y
ASUS \| Maximum
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, explanation	P50Y
Sales \| GOLDEN STATE WATER COMPANY \| Water Service Utility Operations [Member]
Disaggregation of Revenue [Line Items]
Concentration Risk, Percentage	90.00%	90.00%

Revenue from Contract with Customer - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Disaggregation of Revenue [Line Items]
WRAM over-collection	$ 64,412	$ 66,404
Revenues	94,728
GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
WRAM over-collection	64,412	$ 66,404
Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	67,010
WRAM over-collection	2,598
Revenues	64,412
Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	10,066
BRRAM over-collection	234
Revenues	9,832
Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	20,484
Tariff-based Revenues \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	65,775
Tariff-based Revenues \| Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	10,019
Surcharges (Cost-recovery Activities) \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	793
Surcharges (Cost-recovery Activities) \| Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	47
Other Products and Services \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	442
Water \| Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	13,000
Wastewater \| Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 7,484
Sales \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Concentration Risk, Percentage	90.00%	90.00%
Sales \| Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Concentration Risk, Percentage	85.00%

Revenue from Contract with Customer - Assets and Liabilities (Details) - ASUS - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivable from the U.S. government	$ 48,383	$ 40,150
Contract assets	22,565	30,388
Contract liabilities	$ 6,583	$ 3,911

Regulatory Matters: (Details) - USD ($) $ in Thousands	3 Months Ended
Regulatory Matters: (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 59,100
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	34,200
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	(4,728)		$ 2,042
GOLDEN STATE WATER COMPANY \| Revenue Subject to Refund
Regulatory matters:
Regulatory assets	(9,592)		(4,552)
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Amount billed to customers as surcharges	4,200	$ 4,000
Regulatory assets	29,011		29,556
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	10,510		10,656
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	32,178		33,019
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Regulatory assets	2,625		2,941
GOLDEN STATE WATER COMPANY \| Low income rate assistance balancing accounts
Regulatory matters:
Regulatory assets	5,640		5,972
GOLDEN STATE WATER COMPANY \| General Rate Case Memorandum Accounts
Regulatory matters:
Regulatory assets	9,264		10,522
GOLDEN STATE WATER COMPANY \| Deferred Income Tax Charge
Regulatory matters:
Regulatory assets	(82,680)		(83,231)
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Regulatory assets	(17,133)		(17,716)
GOLDEN STATE WATER COMPANY \| Other Regulatory Assets Net [Member]
Regulatory matters:
Regulatory assets	$ 15,449		$ 14,875

Regulatory Matters: Alternative-Revenue Programs (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Increase (decrease) in other regulatory assets	$ 3,700
GOLDEN STATE WATER COMPANY
Regulatory matters:
Under (over) collection	$ (4,728)		$ 2,042
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Commercial paper, term	90 days
Amount billed to customers as surcharges	$ 4,200	$ 4,000
Under (over) collection	$ 29,011		$ 29,556
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account \| Minimum
Regulatory matters:
Recovery Period for under Collection, Balances Greater than 15 Percent of Adopted Annual Revenues			12 months
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account \| Maximum
Regulatory matters:
Regulatory asset recovery periods	24 months
Recovery Period for under Collection, Balances Greater than 15 Percent of Adopted Annual Revenues			24 months
GOLDEN STATE WATER COMPANY \| WRAM
Regulatory matters:
Under (over) collection	$ 3,300
GOLDEN STATE WATER COMPANY \| Modified Cost Balancing Account
Regulatory matters:
Under (over) collection	$ 25,700

Regulatory Matters: CPUC Rehearing Matter and Procurement Audits (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018 USD ($)
Revenue Subject to Refund
Regulatory matters:
Decrease in revenues requirement to reflect the newly adopted Cost of Capital for GSWC	$ 780,000
Cost of Capital, Proceeding for Water Regions
Regulatory matters:
Return on equity percentage	9.40%
Weighted cost of capital percent	8.30%
GOLDEN STATE WATER COMPANY \| Revenue Subject to Refund
Regulatory matters:
Decrease in revenues requirement to reflect the newly adopted Cost of Capital for GSWC	$ 3,600
GOLDEN STATE WATER COMPANY \| Revenue Subject to Refund
Regulatory matters:
Adjustments recorded to revalue deferred taxes as a result of the tax cut and job act of 2017 impact	$ 2,300
GOLDEN STATE WATER COMPANY \| Cost of Capital, Proceeding for Water Regions
Regulatory matters:
Return on equity percentage	8.90%
Weighted cost of capital percent	7.90%
Electric Service Utility Operations \| Revenue Subject to Refund
Regulatory matters:
Adjustments recorded to revalue deferred taxes as a result of the tax cut and job act of 2017 impact	$ 335

Earnings per Share/Capital Stock: (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Basic
Net income	$ 10,782	$ 12,701
Dividends Declared Per Common Share (in dollars per share)	$ 0.255	$ 0.242
Weighted Average Dividends Common Stock	$ 9,362	$ 8,854
Less: Distributed earnings to participating securities	46	42
Undistributed earnings	1,374	3,805
Undistributed earnings allocated to common shareholders	1,367	3,787
Undistributed earnings allocated to participating securities	7	18
Total income available to common shareholders, basic	$ 10,729	$ 12,641
Weighted average Common Shares outstanding, basic (in shares)	36,712	36,590
Basic earnings per Common Share (in dollars per share)	$ 0.29	$ 0.35
Diluted
Total income available to common shareholders, basic	$ 10,729	$ 12,641
Undistributed earnings for dilutive stock-based awards	8	18
Total common shareholders earnings, diluted	$ 10,737	$ 12,659
Weighted average Common Shares outstanding, basic (in shares)	36,712	36,590
Stock-based compensation (in shares)	162	192
Weighted average common shares outstanding, diluted (in shares)	36,874	36,782
Diluted earnings per Common Share (in dollars per share)	$ 0.29	$ 0.34

Earnings per Share/Capital Stock: (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Additional disclosure
Options outstanding (in shares)	47,792	120,138
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)	0	0
Common Shares issued under DRP and the 2000 and 2008 Employee Plans	52,622	44,832
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans	$ 340	$ 40
Weighted Average Dividends Common Stock	9,362	8,854
Dividends paid	$ 9,362	$ 8,854
Dividends Declared Per Common Share (in dollars per share)	$ 0.255	$ 0.242
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	193,740	194,031
Golden State Water Company [Member]
Additional disclosure
Dividends paid	$ 9,380	$ 0

Derivative Instruments (Details) - GOLDEN STATE WATER COMPANY MWh in Thousands, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018 USD ($) MWh quote	Mar. 31, 2017 USD ($)	Dec. 31, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume \| MWh	175
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Number of broker quotes received to determine fair value of derivative instrument \| quote	1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at beginning of the period	$ (2,941)	$ (4,901)
Unrealized gain (loss) on purchased power contracts	316	(559)
Fair value at end of the period	$ (2,625)	$ (5,460)
Minimum \| Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract			3 years
Maximum \| Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract			5 years

Fair Value of Financial Instruments: (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
GOLDEN STATE WATER COMPANY \| Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	$ 325,176	$ 325,265
GOLDEN STATE WATER COMPANY \| Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	412,531	$ 424,042
Mutual Funds \| Fair Value, Inputs, Level 1
Financial liabilities:
Long-term debt-GSWC	$ 15,000

Income Taxes: (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
Income Taxes: (Details) - USD ($) $ in Millions	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Effective income tax rate
Tax Cuts And Jobs Act Of 2017, Incomplete Accounting, Change In Tax Rate, Deferred Tax Asset, Provisional Income Tax Expense			$ 0.0
GOLDEN STATE WATER COMPANY
Effective income tax rate
ETRs (as a percent)	19.20%	36.90%
Parent [Member]
Effective income tax rate
ETRs (as a percent)	19.20%	35.10%

Employee Benefit Plans: (Details) - USD ($) $ in Thousands	3 Months Ended
Employee Benefit Plans: (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Mar. 31, 2017
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 1,401	$ 1,251
Interest cost	1,921	1,967
Expected return on plan assets	(2,791)	(2,610)
Amortization of prior service cost (benefit)	0	0
Amortization of actuarial (gain) loss	345	209
Net periodic pension cost under accounting standards	876	817
Regulatory adjustment — deferred	0	433
Total expense recognized, before surcharges and allocation to overhead pool	876	1,250
Expected contributions in current fiscal year	6,100
Pension Benefits \| GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Regulatory adjustment — deferred	(2,100)
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	57	59
Interest cost	72	85
Expected return on plan assets	(123)	(122)
Amortization of prior service cost (benefit)	0	0
Amortization of actuarial (gain) loss	(182)	(170)
Net periodic pension cost under accounting standards	(176)	(148)
Regulatory adjustment — deferred	0	0
Total expense recognized, before surcharges and allocation to overhead pool	(176)	(148)
SERP
Components of Net Periodic Benefits Cost:
Service cost	274	232
Interest cost	222	223
Expected return on plan assets	0	0
Amortization of prior service cost (benefit)	0	3
Amortization of actuarial (gain) loss	262	194
Net periodic pension cost under accounting standards	758	652
Regulatory adjustment — deferred	0	0
Total expense recognized, before surcharges and allocation to overhead pool	$ 758	$ 652

Contingencies and Gain on Sale of Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017
Loss Contingencies [Line Items]
Amount spent in clean-up and remediation activities [Abstract]	$ 1,500
Utility plant	1,218,830	$ 1,204,992	$ 1,137,159
Accounts receivable	19,224	26,127
Total Assets	1,423,664	1,416,734	$ 1,480,268
Advances for construction	(67,364)	(67,465)
Contributions in aid of construction - net	123,715	123,602
GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Utility plant	1,209,299	1,197,940
Accounts receivable	19,224	26,127
Regulatory assets	(4,728)	2,042
Total Assets	1,324,556	1,326,823
Advances for construction	(67,364)	(67,465)
Contributions in aid of construction - net	123,715	$ 123,602
Environmental Clean-Up and Remediation \| GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Environmental Remediation Expense	5,500
Accrued liability for the estimated additional cost to complete the clean-up at the site	$ 1,300

Business Segments: (Details) $ in Thousands	3 Months Ended		9 Months Ended
Business Segments: (Details) $ in Thousands	Mar. 31, 2018 USD ($) segment	Mar. 31, 2017 USD ($)	Sep. 30, 2017	Dec. 31, 2017 USD ($)
Details of reportable segment
Total operating revenues	$ 94,728	$ 98,810
Operating income (loss)	18,691	24,576
Interest expense, net	5,387	5,646
Utility plant	1,218,830	1,137,159		$ 1,204,992
Depreciation and amortization expense	9,666	9,683
Income tax expense (benefit)	2,564	6,855
Capital additions	$ 30,364	23,994
AWR
Details of reportable segment
Number of reportable segments \| segment	3
GOLDEN STATE WATER COMPANY
Details of reportable segment
Public Utilities Property Plant and Equipment Depreciation on Transportation Equipment	$ 60	61
Number of reportable segments \| segment	2
Total operating revenues	$ 74,244	76,906
Operating income (loss)	16,297	21,876
Utility plant	1,209,299			$ 1,197,940
Depreciation and amortization expense	9,334	9,438
Income tax expense (benefit)	$ 2,115	6,273
Fort Riley [Member]
Details of reportable segment
Period of fixed price contracts to operate and maintain water systems at various military bases			50 years
ASUS \| Contracted Services
Details of reportable segment
Period of fixed price contracts to operate and maintain water systems at various military bases	50 years
Reportable Legal Entities \| GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Details of reportable segment
Total operating revenues	$ 64,412	66,404
Operating income (loss)	14,058	19,097
Interest expense, net	5,009	5,145
Utility plant	1,149,038	1,075,513
Depreciation and amortization expense	8,769	8,901
Income tax expense (benefit)	1,649	5,485
Capital additions	26,618	22,984
Reportable Legal Entities \| GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Details of reportable segment
Total operating revenues	9,832	10,502
Operating income (loss)	2,239	2,779
Interest expense, net	370	375
Utility plant	60,261	56,015
Depreciation and amortization expense	565	537
Income tax expense (benefit)	466	788
Capital additions	974	723
Reportable Legal Entities \| ASUS \| Contracted Services
Details of reportable segment
Total operating revenues	20,484	21,904
Operating income (loss)	2,397	2,704
Interest expense, net	(66)	(74)
Utility plant	9,531	5,631
Depreciation and amortization expense	332	245
Income tax expense (benefit)	554	861
Capital additions	2,772	287
Intersegment Eliminations \| AWR
Details of reportable segment
Total operating revenues	0	0
Operating income (loss)	(3)	(4)
Interest expense, net	74	(52)
Utility plant	0	0
Depreciation and amortization expense	0	0
Income tax expense (benefit)	(105)	(279)
Capital additions	$ 0	$ 0
Minimum \| Fort Riley [Member]
Details of reportable segment
Period of Transition to Operate and Maintain Water Systems at New Military Base	6 months
Maximum \| 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
Business Segments: (Details 2) - USD ($) $ in Thousands	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Details of reportable segment
Total utility plant	$ 1,218,830	$ 1,137,159	$ 1,204,992
Other assets	204,834	343,109
Total Assets	1,423,664	1,480,268	1,416,734
GOLDEN STATE WATER COMPANY
Details of reportable segment
Depreciation on transportation equipment	60	$ 61
Total utility plant	1,209,299		1,197,940
Total Assets	$ 1,324,556		$ 1,326,823