Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2018	Aug. 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	Jun. 30, 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		36,733,506
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q2

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,766,543	$ 1,722,421
Non-utility property, at cost	21,113	15,941
Utility plant, at cost	1,787,656	1,738,362
Less - Accumulated depreciation	(548,867)	(533,370)
Net property, plant and equipment	1,238,789	1,204,992
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	24,073	24,070
Total other property and investments	25,189	25,186
Current Assets
Cash and cash equivalents	5,557	214
Accounts receivable - customers, less allowance for doubtful accounts	26,631	26,127
Unbilled receivable	24,681	26,411
Receivable from the U.S. government	25,977	3,725
Other accounts receivable, less allowance for doubtful accounts	4,648	8,251
Income taxes receivable	178	4,737
Materials and supplies, at average cost	5,364	4,795
Regulatory assets — current	25,209	34,220
Prepayments and other current assets	6,769	5,596
Contract with Customer, Asset, Gross, Current	16,153	0
Costs and estimated earnings in excess of billings on contracts	0	41,387
Total current assets	141,167	155,463
Regulatory and Other Assets
Account Receivable from US Government, Net,Noncurrent	30,284	0
Costs and estimated earnings in excess of billings on contracts	0	25,426
Other	5,693	5,667
Total regulatory and other assets	35,977	31,093
Total Assets	1,441,122	1,416,734
Capitalization
Outstanding: 36,733,506 shares in 2018 and 36,680,794 shares in 2017	251,092	250,124
Earnings reinvested in the business	288,118	279,821
Total common shareholders’ equity	539,210	529,945
Long-term debt	281,031	321,039
Total capitalization	820,241	850,984
Current Liabilities
Notes payable to bank	0	59,000
Long-term debt — current	40,313	324
Accounts payable	43,391	50,978
Income taxes payable	486	225
Accrued other taxes	7,904	7,344
Accrued employee expenses	11,897	12,969
Accrued interest	3,834	3,861
Unrealized loss on purchased power contracts	1,710	2,941
Contract liabilities	7,043	3,911
Other	13,262	15,109
Total current liabilities	129,840	156,662
Other Credits
Notes Payable to Bank, Noncurrent	77,000	0
Advances for construction	66,761	67,465
Contributions in aid of construction - net	123,950	123,602
Deferred income taxes	115,374	115,703
Regulatory Liability, Noncurrent	36,008	32,178
Unamortized investment tax credits	1,402	1,436
Accrued pension and other postretirement benefits	59,402	57,695
Other	11,144	11,009
Total other credits	491,041	409,088
Commitments and Contingencies
Total Capitalization and Liabilities	1,441,122	1,416,734
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Utility plant, at cost	1,766,543	1,722,421
Less - Accumulated depreciation	(539,172)	(524,481)
Net property, plant and equipment	1,227,371	1,197,940
Other Property and Investments
Total other property and investments	21,974	21,956
Current Assets
Cash and cash equivalents	3,123	214
Accounts receivable - customers, less allowance for doubtful accounts	26,631	26,127
Unbilled receivable	18,107	18,852
Other accounts receivable, less allowance for doubtful accounts	3,275	6,105
Income taxes receivable from Parent	0	6,590
Materials and supplies, at average cost	4,153	4,046
Regulatory assets — current	25,209	34,220
Prepayments and other current assets	5,551	5,090
Total current assets	86,049	101,244
Regulatory and Other Assets
Other	5,681	5,683
Total regulatory and other assets	5,681	5,683
Total Assets	1,341,075	1,326,823
Capitalization
Outstanding: 36,733,506 shares in 2018 and 36,680,794 shares in 2017	242,645	242,181
Earnings reinvested in the business	235,891	232,193
Total common shareholders’ equity	478,536	474,374
Long-term debt	281,031	321,039
Total capitalization	759,567	795,413
Current Liabilities
Inter-company payable	49,862	34,836
Long-term debt — current	40,313	324
Accounts payable	36,075	42,497
Income taxes payable	1,016	0
Accrued other taxes	7,724	7,108
Accrued employee expenses	10,450	11,338
Accrued interest	3,570	3,585
Unrealized loss on purchased power contracts	1,710	2,941
Other	12,383	14,705
Total current liabilities	163,103	117,334
Other Credits
Advances for construction	66,761	67,465
Contributions in aid of construction - net	123,950	123,602
Deferred income taxes	119,830	120,780
Regulatory Liability, Noncurrent	36,008	32,178
Unamortized investment tax credits	1,402	1,436
Accrued pension and other postretirement benefits	59,402	57,695
Other	11,052	10,920
Total other credits	418,405	414,076
Commitments and Contingencies
Total Capitalization and Liabilities	$ 1,341,075	$ 1,326,823

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Common Stock, Shares Authorized	60,000,000	60,000,000
Accounts receivable - customers, allowance for doubtful accounts	$ 751	$ 806
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 235
Common Stock, Shares, Outstanding	36,733,506	36,680,794
GOLDEN STATE WATER COMPANY
Common Stock, Shares Authorized	1,000	1,000
Accounts receivable - customers, allowance for doubtful accounts	$ 751	$ 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		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Operating Revenues
Water	$ 76,733	$ 80,734	$ 141,145	$ 147,138
Electric	7,841	7,612	17,673	18,114
Contracted services	22,327	24,849	42,811	46,753
Total operating revenues	106,901	113,195	201,629	212,005
Operating Expenses
Water purchased	16,608	17,937	30,215	30,043
Power purchased for pumping	2,231	2,157	3,924	3,754
Groundwater production assessment	4,534	4,931	9,185	8,306
Power purchased for resale	2,384	2,308	5,792	5,408
Supply cost balancing accounts	(2,029)	(5,293)	(5,898)	(7,042)
Other operation	7,782	8,172	15,770	14,332
Administrative and general	20,213	20,248	40,506	40,696
Depreciation and amortization	10,010	9,647	19,676	19,330
Maintenance	3,670	3,606	7,499	7,070
Property and other taxes	4,372	4,345	9,171	8,911
ASUS construction	11,576	11,412	21,548	22,896
Gain on sale of assets	(18)	(8,301)	(18)	(8,301)
Total operating expenses	81,333	71,169	157,370	145,403
Operating Income	25,568	42,026	44,259	66,602
Other Income and Expenses
Interest expense	(6,048)	(5,926)	(11,971)	(11,831)
Interest income	636	620	1,172	879
Other, net	579	379	621	1,005
Total other income and expenses	(4,833)	(4,927)	(10,178)	(9,947)
Income from operations before income tax expense	20,735	37,099	34,081	56,655
Income tax expense	4,387	14,307	6,951	21,162
Net Income	$ 16,348	$ 22,792	$ 27,130	$ 35,493
Weighted Average Number of Common Shares Outstanding (in shares)	36,733	36,624	36,723	36,607
Basic Earnings Per Common Share (in dollars per share)	$ 0.44	$ 0.62	$ 0.74	$ 0.96
Weighted Average Number of Diluted Shares (in shares)	36,912	36,825	36,896	36,799
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.44	$ 0.62	$ 0.73	$ 0.96
Dividends Paid Per Common Share (in dollars per share)	$ 0.255	$ 0.242	$ 0.51	$ 0.484
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 76,733	$ 80,734	$ 141,145	$ 147,138
Electric	7,841	7,612	17,673	18,114
Total operating revenues	84,574	88,346	158,818	165,252
Operating Expenses
Water purchased	16,608	17,937	30,215	30,043
Power purchased for pumping	2,231	2,157	3,924	3,754
Groundwater production assessment	4,534	4,931	9,185	8,306
Power purchased for resale	2,384	2,308	5,792	5,408
Supply cost balancing accounts	(2,029)	(5,293)	(5,898)	(7,042)
Other operation	6,419	7,096	12,853	11,649
Administrative and general	15,178	15,857	30,326	31,356
Depreciation and amortization	9,430	9,394	18,764	18,832
Maintenance	3,170	3,049	6,325	5,970
Property and other taxes	4,004	3,982	8,390	8,172
Gain on sale of assets	0	(8,301)	0	(8,301)
Total operating expenses	61,929	53,117	119,876	108,147
Operating Income	22,645	35,229	38,942	57,105
Other Income and Expenses
Interest expense	(5,857)	(5,775)	(11,616)	(11,532)
Interest income	457	620	837	857
Other, net	617	438	704	1,104
Total other income and expenses	(4,783)	(4,717)	(10,075)	(9,571)
Income from operations before income tax expense	17,862	30,512	28,867	47,534
Income tax expense	4,214	12,149	6,329	18,422
Net Income	$ 13,648	$ 18,363	$ 22,538	$ 29,112

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash Flows From Operating Activities:
Net income	$ 27,130	$ 35,493
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	19,797	19,450
Provision for doubtful accounts	322	339
Deferred income taxes and investment tax credits	(1,565)	5,948
Stock-based compensation expense	1,637	1,634
Gain on sale of assets	(18)	(8,301)
Other — net	39	(523)
Changes in assets and liabilities:
Accounts receivable — customers	(835)	(6,408)
Unbilled receivable	1,730	41
Other accounts receivable	3,612	489
Receivables from the U.S. government	(14,507)	(2,433)
Materials and supplies	(569)	(854)
Prepayments and other assets	(1,171)	(1,102)
Increase(Decrease) in Contract Assets	12,631	0
Costs and estimated earnings in excess of billings on contracts	0	7,752
Regulatory assets	12,240	(3,855)
Accounts payable	(3,473)	948
Income taxes receivable/payable	4,820	29,089
Contract liabilities / Billings in excess of costs and estimated earnings on contracts	3,132	(1,849)
Accrued pension and other post-retirement benefits	2,495	2,864
Other liabilities	(2,376)	(3,283)
Net cash provided	65,071	75,439
Cash Flows From Investing Activities:
Capital expenditures	(58,782)	(45,896)
Proceeds from sale of assets	29	34,324
Other investing activities	98	232
Net cash used	(58,655)	(11,340)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	340	524
Receipt of advances for and contributions in aid of construction	3,343	5,144
Refunds on advances for construction	(2,616)	(2,868)
Retirement or repayments of long-term debt	(197)	(191)
Net change in notes payable to banks	18,000	(46,000)
Dividends paid	(18,729)	(17,715)
Other financing activities	(1,214)	(1,305)
Net cash used provided	(1,073)	(62,411)
Net increase in cash and cash equivalents	5,343	1,688
Cash and cash equivalents, beginning of period	214	436
Cash and cash equivalents, end of period	5,557	2,124
Non-cash transactions:
Accrued payables for investment in utility plant	16,016	17,777
Property installed by developers and conveyed	929	1,025
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	22,538	29,112
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	18,885	18,952
Provision for doubtful accounts	331	342
Deferred income taxes and investment tax credits	(2,192)	6,234
Stock-based compensation expense	1,326	1,356
Gain on sale of assets	0	(8,301)
Other — net	79	(566)
Changes in assets and liabilities:
Accounts receivable — customers	(835)	(6,408)
Unbilled receivable	745	(559)
Other accounts receivable	2,830	(29)
Materials and supplies	(107)	(713)
Prepayments and other assets	(460)	(625)
Regulatory assets	12,240	(3,855)
Accounts payable	(2,310)	3,290
Inter-company receivable/payable	26	(643)
Income taxes receivable/payable from/to Parent	7,606	25,125
Accrued pension and other post-retirement benefits	2,495	2,864
Other liabilities	(2,603)	(3,000)
Net cash provided	60,594	62,576
Cash Flows From Investing Activities:
Capital expenditures	(53,510)	(45,278)
Proceeds from sale of assets	0	34,324
Other investing activities	98	232
Net cash used	(53,412)	(10,722)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	3,343	5,144
Refunds on advances for construction	(2,616)	(2,868)
Retirement or repayments of long-term debt	(197)	(191)
Net change in inter-company borrowings	(15,000)	51,500
Dividends paid	(18,750)	0
Other financing activities	(1,053)	(1,104)
Net cash used provided	(4,273)	(50,519)
Net increase in cash and cash equivalents	2,909	1,335
Cash and cash equivalents, beginning of period	214	209
Cash and cash equivalents, end of period	3,123	1,544
Non-cash transactions:
Accrued payables for investment in utility plant	16,016	17,759
Property installed by developers and conveyed	$ 929	$ 1,025

Summary of Significant Accounting Policies:	6 Months Ended
Summary of Significant Accounting Policies:	Jun. 30, 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 260,000 customers. GSWC also distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,000 customers through its Bear Valley Electric Service (“BVES”) division. 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 began operations at Fort Riley in July 2018. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes thereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common Shares of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Intercompany transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 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 the three months ended June 30, 2018 and 2017, and approximately $2.0 million during the six months ended June 30, 2018 and 2017. AWR has a $150.0 million syndicated credit facility, which was renewed in May 2018. As of June 30, 2018, AWR had $77.0 million outstanding under this facility. All amounts borrowed under the renewed facility are contractually due in May 2023 pursuant to the new terms and are generally priced off a spread to LIBOR. AWR borrows under this facility and provides funds to its subsidiaries, GSWC and ASUS, in support of their operations. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest expense under the credit facility. Amounts owed to AWR by GSWC, including for allocated expenses, are included in GSWC's intercompany payable under "Current Liabilities" as of June 30, 2018 and December 31, 2017. GSWC Long-Term Debt: In March of 2019, $40 million of GSWC's 6.70% senior note will mature. This note has been included in "Current Liabilities" in Registrant's balance sheets as of June 30, 2018. GSWC intends to borrow under its intercompany borrowing arrangement with AWR and/or issue additional long-term debt to fund the repayment of this note. 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 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 its financial statements. Registrant used its 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 November of 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230) - Restricted Cash. The guidance requires restricted cash to be combined with cash and cash equivalents when reconciling the beginning and end of period cash balances 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 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 expedients available under this standard and will not reassess: (i) whether any expired or 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 this standard on Registrant's financial statements, which will depend on Registrant’s lease portfolio as of the adoption date.

Revenue from Contract with Customer Revenue from Contract with Customer

6 Months Ended

Jun. 30, 2018

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customers

Revenues from Contracts with Customers

Most of Registrant's revenues are accounted for under the revenue recognition accounting standard, "Revenue from Contracts with Customers - (Topic 606)." The adoption of this accounting standard effective January 1, 2018 did not have a material impact on Registrant's measurement or timing of revenue recognition.

GSWC provides water and electric utility services to customers as specified by the CPUC. The transaction prices for water and electric revenues are based on tariff rates authorized by the CPUC, which include both quantity-based and flat charges. Tariff revenues represent the adopted revenue requirement authorized by the CPUC intended to provide GSWC with an opportunity to recover its costs and earn a reasonable return on its net capital investment. The annual revenue requirements are comprised of operation and maintenance costs, administrative and general costs, depreciation and taxes in amounts authorized by the CPUC and a return on rate base consistent with the capital structure authorized by the CPUC.

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 cyclical 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 $894,000 and $937,000 for the three months ended June 30, 2018 and 2017, respectively, and $1.7 million and $1.8 million for the six months ended June 30, 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 and treatment plants 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 performance obligation is either delineated in, or initially derived from, the applicable 50-year contract and/or any subsequent contract modifications. Depending on the state in which 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 and treatment plants 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 to 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 either in 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 and six months ended June 30, 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 account for approximately 90% and 85% of total water and electric revenues, respectively.

For the three and six months ended June 30, 2018, disaggregated revenues from contracts with customers by segment are as follows:



(dollar in thousands)	Three Months Ended June 30, 2018			Six Months Ended June 30, 2018
Water:
Tariff-based revenues	$	70,251		$	136,026
CPUC-approved surcharges (cost-recovery activities)	728			1,521
Other	453			895
Water revenues from contracts with customers	71,432			138,442
WRAM under-collection (alternative revenue program)	5,301			2,703
Total water revenues	76,733			141,145

Electric:
Tariff-based revenues	7,795			17,814
CPUC-approved surcharges (cost-recovery activities)	63			110
Electric revenues from contracts with customers	7,858			17,924
BRRAM over-collection (alternative revenue program)	(17		)	(251		)
Total electric revenues	7,841			17,673

Contracted services:
Water	14,233			27,233
Wastewater	8,094			15,578
Contracted services revenues from contracts with customers	22,327			42,811

Total revenues	$	106,901		$	201,629

The opening and closing balances of the 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)	June 30, 2018		January 1, 2018

Receivable from the U.S. government	$	56,261	$	40,150
Contract assets	$	16,153	$	30,388
Contract liabilities	$	7,043	$	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 and six months ended June 30, 2018 that were included in contract liabilities at the beginning of the period were $2.6 million and $1.9 million, respectively.

As of June 30, 2018, Registrant's aggregate remaining performance obligations, all of which are for the contracted services segment, was $3.1 billion. Registrant expects to recognize revenue on these remaining performance obligations over the remaining terms from each of the 50-year contracts, which range from 36 to 50 years. Each of the contracts with the U.S. government is subject to termination, in whole or in part, prior to the end of its 50-year term for the convenience of the U.S. government.

Regulatory Matters:

6 Months Ended

Jun. 30, 2018

Regulated Operations [Abstract]

Regulatory Matters

Regulatory Matters:

In accordance with accounting principles for rate-regulated enterprises, Registrant records regulatory assets, which represent probable future recovery of costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At June 30, 2018, Registrant had approximately $59.4 million of regulatory liabilities, net of regulatory assets not accruing carrying costs. Of this amount, (i) $82.1 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) $16.5 million of regulatory liabilities are from flowed-through deferred income taxes, (iii) $33.9 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) $1.7 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 requiring it to write down the asset's value. Regulatory assets are offset against regulatory liabilities within each ratemaking area. Amounts expected to be collected or refunded in the next 12 months have been classified as current assets and current liabilities by ratemaking area. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:



(dollars in thousands)	June 30, 2018			December 31, 2017
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	29,604		$	29,556
Costs deferred for future recovery on Aerojet case	10,272			10,656
Pensions and other post-retirement obligations (Note 8)	31,705			33,019
Derivative unrealized loss (Note 5)	1,710			2,941
Low income rate assistance balancing accounts	4,982			5,972
General rate case memorandum accounts	8,241			10,522
Excess deferred income taxes (Note 7)	(82,128		)	(83,231		)
Flow-through taxes, net (Note 7)	(16,508		)	(17,716		)
Other regulatory assets	15,677			14,875
Various refunds to customers	(14,354		)	(4,552		)
Total	$	(10,799	)	$	2,042

Regulatory matters are discussed in detail in the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 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 Water Revenue Adjustment Mechanism (“WRAM”) and Modified Cost Balancing Account (“MCBA”) accounts approved by the CPUC. The over- or under-collection of the WRAM is aggregated with the MCBA over- or under-collection for the corresponding ratemaking area and bears interest at the current 90-day commercial paper rate.

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 June 30, 2018 and 2017, surcharges (net of surcredits) of approximately $5.6 million and $9.5 million, respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. For the six months ended June 30, 2018 and 2017, surcharges (net of surcredits) of approximately $9.8 million and $13.4 million, respectively, were billed to customers. During the six months ended June 30, 2018, GSWC recorded additional net under-collections in the WRAM/MCBA accounts of $9.9 million due to higher than adopted supply costs as well as lower than adopted customer water usage. As of June 30, 2018, GSWC had an aggregated regulatory asset of $29.6 million, which is comprised of a $6.6 million under-collection in the WRAM accounts and a $23.0 million under-collection in the MCBA accounts.

Other Regulatory Matters:

Tax Cuts and Jobs Act ("Tax Act"):

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. The most significant provisions of the Tax Act impacting GSWC are the reduction of the federal corporate income tax rate from 35% to 21% and the elimination of bonus depreciation for regulated utilities. Pursuant to a CPUC directive, the 2018 impact of the Tax Act on the water segment’s adopted revenue requirement is being captured in a memorandum account effective January 1, 2018. For the three and six months ended June 30, 2018, approximately $3.7 million and $6.4 million, respectively, of reduced water-revenue requirements were tracked and recorded as a regulatory liability, which were offset by decreases in income tax expense. 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. On July 1, 2018, new lower water rates, which incorporate the new federal income tax rate, were implemented for all water ratemaking areas.

The CPUC also ordered GSWC to update its pending electric general rate case filing, which will determine new electric rates for the years 2018 - 2021, to reflect the lower corporate tax rate. As a result, for the three and six months ended June 30, 2018, GSWC reduced electric revenues by approximately $356,000 and $723,000, respectively, and recorded a corresponding regulatory liability that will be satisfied as part of implementing overall new rates from the general rate case retroactive 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, resulting in no material impact to earnings (see Note 7).

Cost of Capital Proceeding:

In March 2018, the CPUC issued a final 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's water segment 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 million. In April 2018, GSWC implemented new water rates to incorporate the cost of capital decision. For the six months ended June 30, 2018, GSWC recorded a regulatory liability with a corresponding decrease in water revenues of approximately $952,000 representing the revenue difference between the old and new cost of capital rates through April 2018.

Earnings per Share/Capital Stock:

6 Months Ended

Jun. 30, 2018

Earnings Per Share [Abstract]

Earnings per Share/Capital Stock

Earnings per Share/Capital Stock:

In accordance with the accounting guidance for participating securities and earnings per share (“EPS”), Registrant uses the “two-class” method of computing EPS. The “two-class” method is an earnings allocation formula that determines EPS for each class of common stock and participating security. AWR has participating securities related to restricted stock units that earn dividend equivalents on an equal basis with AWR’s Common Shares that have been issued under AWR's 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 June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2018		2017		2018		2017
Net income	$	16,348	$	22,792	27,130		35,493
Less: (a) Distributed earnings to common shareholders	9,367		8,861		18,729		17,715
Distributed earnings to participating securities	51		48		96		91
Undistributed earnings	6,930		13,883		8,305		17,687

(b) Undistributed earnings allocated to common shareholders	6,894		13,807		8,263		17,597
Undistributed earnings allocated to participating securities	36		76		42		90

Total income available to common shareholders, basic (a) + (b)	$	16,261	$	22,668	$	26,992	$	35,312

Weighted average Common Shares outstanding, basic	36,733		36,624		36,723		36,607

Basic earnings per Common Share	$	0.44	$	0.62	$	0.74	$	0.96

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 June 30, 2018 and 2017, there were 47,792 and 91,634 options outstanding, respectively, under these plans. At June 30, 2018 and 2017, there were also 204,909 and 208,059 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 June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2018		2017		2018		2017
Common shareholders earnings, basic	$	16,261	$	22,668	$	26,992	$	35,312
Undistributed earnings for dilutive stock-based awards	36		76		42		90
Total common shareholders earnings, diluted	$	16,297	$	22,744	$	27,034	$	35,402

Weighted average common shares outstanding, basic	36,733		36,624		36,723		36,607
Stock-based compensation (1)	179		201		173		192
Weighted average common shares outstanding, diluted	36,912		36,825		36,896		36,799

Diluted earnings per Common Share	$	0.44	$	0.62	$	0.73	$	0.96

(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 91,634 stock options at June 30, 2018 and 2017, respectively, were deemed to be outstanding in accordance with the accounting guidance on earnings per share. All of the 204,909 and 208,059 restricted stock units at June 30, 2018 and 2017, respectively, were included in the calculation of diluted EPS for the three and six months ended June 30, 2018 and 2017.

No stock options outstanding at June 30, 2018 had an exercise price greater than the average market price of AWR’s Common Shares for the three and six months ended June 30, 2018. There were no stock options outstanding at June 30, 2018 or 2017 that were anti-dilutive.

During the six months ended June 30, 2018 and 2017, AWR issued 52,712 and 73,398 Common Shares, for approximately $340,000 and $524,000, respectively, under Registrant’s Common Share Purchase and Dividend Reinvestment Plan, the 401(k) Plan, the 2000 and 2008 Stock Incentive Plans and the 2003 and 2013 Non-Employee Directors Stock Plans.

During the three months ended June 30, 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 six months ended June 30, 2018 and 2017, AWR paid quarterly dividends to shareholders of approximately $18.7 million, or $0.51 per share, and $17.7 million, or $0.484 per share, respectively.

Derivative Instruments

6 Months Ended

Jun. 30, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

Derivative Instruments:

Derivative financial instruments are used to manage exposure to commodity price risk. Commodity price risk represents the potential impact that can be caused by a change in the market value of a 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 at a fixed cost over three-and five-year terms depending on the amount of power and the period during which the power is purchased under the contracts.

BVES's long-term contracts 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 are deferred monthly into a non-interest bearing regulatory memorandum account that tracks the changes in fair value of the derivatives throughout the term of the contracts. As a result, these unrealized gains and losses do not impact GSWC’s earnings. As of June 30, 2018, there was a $1.7 million unrealized loss in the memorandum account for the purchased power contracts as a result of the drop in energy prices. The notional volume of derivatives remaining under these long-term contracts as of June 30, 2018 was approximately 149,000 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 these derivative instruments were estimated based on independent sources such as broker quotes and publications that are not observable in or corroborated by the market. Registrant received one broker quote to determine the fair value of its derivative instruments. When such inputs have a significant impact on the measurement of fair value, the instruments are categorized as Level 3. Accordingly, the valuation of the derivatives on Registrant’s purchased power contract has been classified as Level 3 for all periods presented.

The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three and six months ended June 30, 2018 and 2017:



	For The Three Months Ended June 30,						For The Six Months Ended June 30,
(dollars in thousands)	2018			2017			2018			2017
Fair value at beginning of the period	$	(2,625	)	$	(5,460	)	$	(2,941	)	$	(4,901	)
Unrealized gain on purchased power contracts	915			967			1,231			408
Fair value at end of the period	$	(1,710	)	$	(4,493	)	$	(1,710	)	$	(4,493	)

Fair Value of Financial Instruments:

6 Months Ended

Jun. 30, 2018

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

Fair Value of Financial Instruments:

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

Investments held in a Rabbi Trust for the supplemental executive retirement plan ("SERP") are measured at fair value and totaled $15.3 million as of June 30, 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 June 30, 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 June 30, 2018 valuation increased as compared to December 31, 2017, decreasing the fair value of long-term debt as of June 30, 2018. Changes in the assumptions will produce different results.



	June 30, 2018				December 31, 2017
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,069	$	393,172	$	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:	6 Months Ended
Income Taxes:	Jun. 30, 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 tax rate (“ETR”) was 21.2% and 38.6% for the three months ended June 30, 2018 and 2017, respectively, and was 20.4% and 37.4% for the six months ended June 30, 2018 and 2017, respectively. GSWC's ETR was 23.6% and 39.8% for the three months ended June 30, 2018 and 2017, respectively, and was 21.9% and 38.8% for the six months ended June 30, 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 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 and six months ended June 30, 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 corporate income tax rate. There were no material updates to the excess deferred income tax liability balance during the three and six months ended June 30, 2018 in accordance with Staff Accounting Bulletin 118.

Employee Benefit Plans:

6 Months Ended

Jun. 30, 2018

Retirement Benefits [Abstract]

Employee Benefit Plans

Employee Benefit Plans:

The components of net periodic benefit costs, before allocation to the overhead pool, for Registrant’s pension plan, postretirement plan and the supplemental executive retirement plan ("SERP") for the three and six months ended June 30, 2018 and 2017 are as follows:



	For The Three Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2018			2017			2018			2017			2018		2017
Components of Net Periodic Benefits Cost:
Service cost	$	1,269		$	1,249		$	57		$	59		$	274	$	232
Interest cost	1,903			1,985			72			85			222		223
Expected return on plan assets	(2,795		)	(2,240		)	(123		)	(122		)	—		—
Amortization of prior service cost (benefit)	—			—			—			—			—		3
Amortization of actuarial (gain) loss	283			253			(182		)	(170		)	262		194
Net periodic pension cost under accounting standards	660			1,247			(176		)	(148		)	758		652
Regulatory adjustment — deferred	—			92			—			—			—		—
Total expense recognized, before surcharges and allocation to overhead pool	$	660		$	1,339		$	(176	)	$	(148	)	$	758	$	652



	For The Six Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2018			2017			2018			2017			2018		2017
Components of Net Periodic Benefits Cost:
Service cost	$	2,670		$	2,500		$	114		$	118		$	548	$	464
Interest cost	3,824			3,952			144			170			444		446
Expected return on plan assets	(5,586		)	(4,850		)	(246		)	(244		)	—		—
Amortization of prior service cost (benefit)	—			—			—			—			—		6
Amortization of actuarial (gain) loss	628			462			(364		)	(340		)	524		388
Net periodic pension cost under accounting standards	1,536			2,064			(352		)	(296		)	1,516		1,304
Regulatory adjustment — deferred	—			525			—			—			—		—
Total expense recognized, before surcharges and allocation to overhead pool	$	1,536		$	2,589		$	(352	)	$	(296	)	$	1,516	$	1,304

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.

In July 2018, Registrant contributed $1.0 million to its pension plan, and expects to contribute $6.1 million in total 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 June 30, 2018, GSWC had a $2.2 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	6 Months Ended
Contingencies and Gain on Sale of Assets	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Gain on Sale of Assets	Contingencies and Gain on Sale of Assets Condemnation of Properties: The laws of the State of California provide for the acquisition of public utility property by governmental agencies through their power of eminent domain, also known as condemnation, where doing so is necessary and in the public interest. In addition, these laws provide that the owner of utility property (i) may contest whether the condemnation is necessary and in the public interest, and (ii) is entitled to receive the fair market value of its property if the property is ultimately taken. Ojai Water System and Gain on Sale of Assets: Pursuant to a settlement agreement, on June 8, 2017, Casitas Municipal Water District (“Casitas”) acquired the operating assets of GSWC’s 2,900-connection Ojai water system by eminent domain for $34.3 million in cash, including payments for customer receivables and regulatory assets. As a result of this transaction, GSWC recorded a pretax gain of $8.3 million on the sale of the Ojai water system during the second quarter of 2017. The terms of the settlement agreement resolved the eminent domain action and dismissed all claims against GSWC brought by Casitas and another third party. 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 that had been used to store gasoline for its vehicles. The 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 the site. Analyses indicate that off-site monitoring wells may be necessary to document the effectiveness of remediation. As of June 30, 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 June 30, 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, 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 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:

6 Months Ended

Jun. 30, 2018

Segment Reporting [Abstract]

Business Segments

Business Segments:

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

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

The tables below set forth information relating to GSWC’s operating segments, ASUS and its subsidiaries and other matters. Total assets by segment are not presented below, as certain of Registrant’s assets are not tracked by segment. The utility 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 June 30, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	76,733	$	7,841	$	22,327		$	—		$	106,901
Operating income (loss)	21,244		1,401		2,925			(2		)	25,568
Interest expense, net	5,047		353		(71		)	83			5,412
Utility plant	1,166,867		60,504		11,418			—			1,238,789
Depreciation and amortization expense (1)	8,866		564		580			—			10,010
Income tax expense (benefit)	3,909		305		705			(532		)	4,387
Capital additions	24,768		1,150		2,500			—			28,418



	As Of And For The Three Months Ended June 30, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	80,734	$	7,612	$	24,849	$	—		$	113,195
Operating income (loss) (2)	33,695		1,534		6,800		(3		)	42,026
Interest expense, net	4,805		350		82		69			5,306
Utility plant	1,093,104		56,371		5,728		—			1,155,203
Depreciation and amortization expense (1)	8,858		536		253		—			9,647
Income tax expense (benefit)	11,710		439		2,347		(189		)	14,307
Capital additions	20,593		978		331		—			21,902



	As Of And For The Six Months Ended June 30, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	141,145	$	17,673	$	42,811		$	—		$	201,629
Operating income (loss)	35,302		3,640		5,322			(5		)	44,259
Interest expense, net	10,056		723		(137		)	157			10,799
Utility plant	1,166,867		60,504		11,418			—			1,238,789
Depreciation and amortization expense (1)	17,635		1,129		912			—			19,676
Income tax expense (benefit)	5,558		771		1,259			(637		)	6,951
Capital additions	51,386		2,124		5,272			—			58,782



	As Of And For The Six Months Ended June 30, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	147,138	$	18,114	$	46,753	$	—		$	212,005
Operating income (loss) (2)	52,792		4,313		9,504		(7		)	66,602
Interest expense, net	9,950		725		156		121			10,952
Utility plant	1,093,104		56,371		5,728		—			1,155,203
Depreciation and amortization expense (1)	17,759		1,073		498		—			19,330
Income tax expense (benefit)	17,195		1,227		3,208		(468		)	21,162
Capital additions	43,577		1,701		618		—			45,896

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $61,000 and $59,000 for the three months ended June 30, 2018 and 2017, respectively, and $121,000 and $120,000 for the six months ended June 30, 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):



	June 30,
	2018		2017
Total utility plant	$	1,238,789	$	1,155,203
Other assets	202,333		307,450
Total consolidated assets	$	1,441,122	$	1,462,653

Summary of Significant Accounting Policies: (Policies)	6 Months Ended
Summary of Significant Accounting Policies: (Policies)	Jun. 30, 2018
Accounting Policies [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”), Old North Utility Services, Inc. (“ONUS”), 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 260,000 customers. GSWC also distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,000 customers through its Bear Valley Electric Service (“BVES”) division. 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 began operations at Fort Riley in July 2018. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation: The consolidated financial statements and notes thereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common Shares of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Intercompany transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 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 the three months ended June 30, 2018 and 2017, and approximately $2.0 million during the six months ended June 30, 2018 and 2017. AWR has a $150.0 million syndicated credit facility, which was renewed in May 2018. As of June 30, 2018, AWR had $77.0 million outstanding under this facility. All amounts borrowed under the renewed facility are contractually due in May 2023 pursuant to the new terms and are generally priced off a spread to LIBOR. AWR borrows under this facility and provides funds to its subsidiaries, GSWC and ASUS, in support of their operations. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest expense under the credit facility. Amounts owed to AWR by GSWC, including for allocated expenses, are included in GSWC's intercompany payable under "Current Liabilities" as of June 30, 2018 and December 31, 2017.
GSWC Long-Term Debt	GSWC Long-Term Debt: In March of 2019, $40 million of GSWC's 6.70% senior note will mature. This note has been included in "Current Liabilities" in Registrant's balance sheets as of June 30, 2018. GSWC intends to borrow under its intercompany borrowing arrangement with AWR and/or issue additional long-term debt to fund the repayment of this note.
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 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 its financial statements. Registrant used its 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 November of 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230) - Restricted Cash. The guidance requires restricted cash to be combined with cash and cash equivalents when reconciling the beginning and end of period cash balances 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 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 expedients available under this standard and will not reassess: (i) whether any expired or 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 this 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)

6 Months Ended

Jun. 30, 2018

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

For the three and six months ended June 30, 2018, disaggregated revenues from contracts with customers by segment are as follows:



(dollar in thousands)	Three Months Ended June 30, 2018			Six Months Ended June 30, 2018
Water:
Tariff-based revenues	$	70,251		$	136,026
CPUC-approved surcharges (cost-recovery activities)	728			1,521
Other	453			895
Water revenues from contracts with customers	71,432			138,442
WRAM under-collection (alternative revenue program)	5,301			2,703
Total water revenues	76,733			141,145

Electric:
Tariff-based revenues	7,795			17,814
CPUC-approved surcharges (cost-recovery activities)	63			110
Electric revenues from contracts with customers	7,858			17,924
BRRAM over-collection (alternative revenue program)	(17		)	(251		)
Total electric revenues	7,841			17,673

Contracted services:
Water	14,233			27,233
Wastewater	8,094			15,578
Contracted services revenues from contracts with customers	22,327			42,811

Total revenues	$	106,901		$	201,629

Schedule of Contract Assets and Contract LiabilitiesRevenue from Contract with Customer [Text Block]

The opening and closing balances of the 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)	June 30, 2018		January 1, 2018

Receivable from the U.S. government	$	56,261	$	40,150
Contract assets	$	16,153	$	30,388
Contract liabilities	$	7,043	$	3,911

Regulatory Matters: (Tables)

6 Months Ended

Jun. 30, 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)	June 30, 2018			December 31, 2017
GSWC
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account	$	29,604		$	29,556
Costs deferred for future recovery on Aerojet case	10,272			10,656
Pensions and other post-retirement obligations (Note 8)	31,705			33,019
Derivative unrealized loss (Note 5)	1,710			2,941
Low income rate assistance balancing accounts	4,982			5,972
General rate case memorandum accounts	8,241			10,522
Excess deferred income taxes (Note 7)	(82,128		)	(83,231		)
Flow-through taxes, net (Note 7)	(16,508		)	(17,716		)
Other regulatory assets	15,677			14,875
Various refunds to customers	(14,354		)	(4,552		)
Total	$	(10,799	)	$	2,042

Earnings per Share/Capital Stock: (Tables)

6 Months Ended

Jun. 30, 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 June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2018		2017		2018		2017
Net income	$	16,348	$	22,792	27,130		35,493
Less: (a) Distributed earnings to common shareholders	9,367		8,861		18,729		17,715
Distributed earnings to participating securities	51		48		96		91
Undistributed earnings	6,930		13,883		8,305		17,687

(b) Undistributed earnings allocated to common shareholders	6,894		13,807		8,263		17,597
Undistributed earnings allocated to participating securities	36		76		42		90

Total income available to common shareholders, basic (a) + (b)	$	16,261	$	22,668	$	26,992	$	35,312

Weighted average Common Shares outstanding, basic	36,733		36,624		36,723		36,607

Basic earnings per Common Share	$	0.44	$	0.62	$	0.74	$	0.96

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 June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2018		2017		2018		2017
Common shareholders earnings, basic	$	16,261	$	22,668	$	26,992	$	35,312
Undistributed earnings for dilutive stock-based awards	36		76		42		90
Total common shareholders earnings, diluted	$	16,297	$	22,744	$	27,034	$	35,402

Weighted average common shares outstanding, basic	36,733		36,624		36,723		36,607
Stock-based compensation (1)	179		201		173		192
Weighted average common shares outstanding, diluted	36,912		36,825		36,896		36,799

Diluted earnings per Common Share	$	0.44	$	0.62	$	0.73	$	0.96

Derivative Instruments (Tables)

6 Months Ended

Jun. 30, 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 and six months ended June 30, 2018 and 2017:



	For The Three Months Ended June 30,						For The Six Months Ended June 30,
(dollars in thousands)	2018			2017			2018			2017
Fair value at beginning of the period	$	(2,625	)	$	(5,460	)	$	(2,941	)	$	(4,901	)
Unrealized gain on purchased power contracts	915			967			1,231			408
Fair value at end of the period	$	(1,710	)	$	(4,493	)	$	(1,710	)	$	(4,493	)

Fair Value of Financial Instruments: (Tables)

6 Months Ended

Jun. 30, 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 the amounts.



	June 30, 2018				December 31, 2017
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,069	$	393,172	$	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



	June 30, 2018				December 31, 2017
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	325,069	$	393,172	$	325,265	$	424,042

- Definition

+ References + Details

Employee Benefit Plans: (Tables)

6 Months Ended

Jun. 30, 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



	For The Three Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2018			2017			2018			2017			2018		2017
Components of Net Periodic Benefits Cost:
Service cost	$	1,269		$	1,249		$	57		$	59		$	274	$	232
Interest cost	1,903			1,985			72			85			222		223
Expected return on plan assets	(2,795		)	(2,240		)	(123		)	(122		)	—		—
Amortization of prior service cost (benefit)	—			—			—			—			—		3
Amortization of actuarial (gain) loss	283			253			(182		)	(170		)	262		194
Net periodic pension cost under accounting standards	660			1,247			(176		)	(148		)	758		652
Regulatory adjustment — deferred	—			92			—			—			—		—
Total expense recognized, before surcharges and allocation to overhead pool	$	660		$	1,339		$	(176	)	$	(148	)	$	758	$	652



	For The Six Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2018			2017			2018			2017			2018		2017
Components of Net Periodic Benefits Cost:
Service cost	$	2,670		$	2,500		$	114		$	118		$	548	$	464
Interest cost	3,824			3,952			144			170			444		446
Expected return on plan assets	(5,586		)	(4,850		)	(246		)	(244		)	—		—
Amortization of prior service cost (benefit)	—			—			—			—			—		6
Amortization of actuarial (gain) loss	628			462			(364		)	(340		)	524		388
Net periodic pension cost under accounting standards	1,536			2,064			(352		)	(296		)	1,516		1,304
Regulatory adjustment — deferred	—			525			—			—			—		—
Total expense recognized, before surcharges and allocation to overhead pool	$	1,536		$	2,589		$	(352	)	$	(296	)	$	1,516	$	1,304

Business Segments: (Tables)

6 Months Ended

Jun. 30, 2018

Segment Reporting [Abstract]

Schedule of reporting segments information



	As Of And For The Three Months Ended June 30, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	76,733	$	7,841	$	22,327		$	—		$	106,901
Operating income (loss)	21,244		1,401		2,925			(2		)	25,568
Interest expense, net	5,047		353		(71		)	83			5,412
Utility plant	1,166,867		60,504		11,418			—			1,238,789
Depreciation and amortization expense (1)	8,866		564		580			—			10,010
Income tax expense (benefit)	3,909		305		705			(532		)	4,387
Capital additions	24,768		1,150		2,500			—			28,418



	As Of And For The Three Months Ended June 30, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	80,734	$	7,612	$	24,849	$	—		$	113,195
Operating income (loss) (2)	33,695		1,534		6,800		(3		)	42,026
Interest expense, net	4,805		350		82		69			5,306
Utility plant	1,093,104		56,371		5,728		—			1,155,203
Depreciation and amortization expense (1)	8,858		536		253		—			9,647
Income tax expense (benefit)	11,710		439		2,347		(189		)	14,307
Capital additions	20,593		978		331		—			21,902



	As Of And For The Six Months Ended June 30, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	141,145	$	17,673	$	42,811		$	—		$	201,629
Operating income (loss)	35,302		3,640		5,322			(5		)	44,259
Interest expense, net	10,056		723		(137		)	157			10,799
Utility plant	1,166,867		60,504		11,418			—			1,238,789
Depreciation and amortization expense (1)	17,635		1,129		912			—			19,676
Income tax expense (benefit)	5,558		771		1,259			(637		)	6,951
Capital additions	51,386		2,124		5,272			—			58,782



	As Of And For The Six Months Ended June 30, 2017
	GSWC						AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS		Parent			AWR
Operating revenues	$	147,138	$	18,114	$	46,753	$	—		$	212,005
Operating income (loss) (2)	52,792		4,313		9,504		(7		)	66,602
Interest expense, net	9,950		725		156		121			10,952
Utility plant	1,093,104		56,371		5,728		—			1,155,203
Depreciation and amortization expense (1)	17,759		1,073		498		—			19,330
Income tax expense (benefit)	17,195		1,227		3,208		(468		)	21,162
Capital additions	43,577		1,701		618		—			45,896

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):



	June 30,
	2018		2017
Total utility plant	$	1,238,789	$	1,155,203
Other assets	202,333		307,450
Total consolidated assets	$	1,441,122	$	1,462,653

Summary of Significant Accounting Policies: (Details) customer in Thousands	3 Months Ended		6 Months Ended		9 Months Ended
	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2018 USD ($) customer registrant	Jun. 30, 2017 USD ($)	Sep. 30, 2017	Dec. 31, 2017 USD ($)
Basis of Presentation:
Number of registrants filing combined report \| registrant			2
Related Party Transactions
Notes payable to bank	$ 77,000,000		$ 77,000,000			$ 0
AWR \| Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit	150,000,000		150,000,000
GOLDEN STATE WATER COMPANY
Related Party Transactions
Payments to affiliate for corporate office administrative and general costs	1,000,000	$ 1,000,000	2,000,000	$ 2,000,000
GOLDEN STATE WATER COMPANY \| Notes Payable 6.7 Percent Due 2019 [Member]
Related Party Transactions
Debt and Capital Lease Obligations	$ 40,000,000		$ 40,000,000
Debt Instrument, Interest Rate, Stated Percentage	6.70%		6.70%
GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Nature of Operations:
Number of customers \| customer			260
GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations [Member]
Nature of Operations:
Number of customers \| customer			24
American States Utility Services [Member] \| Contracted Services [Member]
Nature of Operations:
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases			50 years
Fort Riley [Member] \| Contracted Services [Member]
Nature of Operations:
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases					50 years

Revenue from Contract with Customer (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Disaggregation of Revenue [Line Items]
Contract with Customer, Liability, Revenue Recognized	$ 2,600		$ 1,900
Revenue, Remaining Performance Obligation	0		$ 0
Registration Payment Arrangement, Term			20 days
Golden State Water Company [Member]
Disaggregation of Revenue [Line Items]
Cost of Reimbursable Expense	$ 894	$ 937	$ 1,700	$ 1,800
Contracted Services [Member] \| American States Utility Services [Member]
Disaggregation of Revenue [Line Items]
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases			50 years
Sales [Member] \| Water Service Utility Operations [Member] \| Golden State Water Company [Member]
Disaggregation of Revenue [Line Items]
Concentration Risk, Percentage			90.00%
Sales [Member] \| Electric Service Utility Operations [Member] \| Golden State Water Company [Member]
Disaggregation of Revenue [Line Items]
Concentration Risk, Percentage			85.00%
Minimum [Member] \| American States Utility Services [Member]
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period			36 years
Maximum [Member] \| American States Utility Services [Member]
Disaggregation of Revenue [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period			50 years

Revenue from Contract with Customer - Disaggregation of Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Disaggregation of Revenue [Line Items]
Regulated Operating Revenue, Water	$ 76,733	$ 80,734	$ 141,145	$ 147,138
Revenues	106,901		201,629
Golden State Water Company [Member]
Disaggregation of Revenue [Line Items]
Regulated Operating Revenue, Water	76,733	$ 80,734	141,145	$ 147,138
Golden State Water Company [Member] \| Water Service Utility Operations [Member]
Disaggregation of Revenue [Line Items]
Regulated Operating Revenue, Water	(5,301)		(2,703)
Revenues	76,733		141,145
Golden State Water Company [Member] \| Electric Service Utility Operations [Member]
Disaggregation of Revenue [Line Items]
Regulated Operating Revenue, Electric, Non-Nuclear	17		251
Revenues	7,841		17,673
American States Utility Services [Member] \| Contracted Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	22,327		42,811
American States Utility Services [Member] \| Contracted Services [Member] \| Water [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	14,233		27,233
American States Utility Services [Member] \| Contracted Services [Member] \| Wastewater [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	8,094		15,578
Billed Revenues [Member] \| Golden State Water Company [Member] \| Water Service Utility Operations [Member]
Disaggregation of Revenue [Line Items]
Revenues	71,432		138,442
Billed Revenues [Member] \| Golden State Water Company [Member] \| Water Service Utility Operations [Member] \| Tariff-based Revenues [Member]
Disaggregation of Revenue [Line Items]
Revenues	70,251		136,026
Billed Revenues [Member] \| Golden State Water Company [Member] \| Water Service Utility Operations [Member] \| Surcharges (Cost-recovery Activities) [Member]
Disaggregation of Revenue [Line Items]
Revenues	728		1,521
Billed Revenues [Member] \| Golden State Water Company [Member] \| Water Service Utility Operations [Member] \| Other Products and Services [Member]
Disaggregation of Revenue [Line Items]
Revenues	453		895
Billed Revenues [Member] \| Golden State Water Company [Member] \| Electric Service Utility Operations [Member]
Disaggregation of Revenue [Line Items]
Revenues	7,858		17,924
Billed Revenues [Member] \| Golden State Water Company [Member] \| Electric Service Utility Operations [Member] \| Tariff-based Revenues [Member]
Disaggregation of Revenue [Line Items]
Revenues	7,795		17,814
Billed Revenues [Member] \| Golden State Water Company [Member] \| Electric Service Utility Operations [Member] \| Surcharges (Cost-recovery Activities) [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 63		$ 110

Revenue from Contract with Customer - Contract Assets and Contract Liabilities (Details) - American States Utility Services [Member] - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Government Contract Receivable	$ 56,261	$ 40,150
Contract with Customer, Asset, Net	16,153	30,388
Contract with Customer, Liability	$ 7,043	$ 3,911

Regulatory Matters: (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
Regulatory Matters: (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 59,400			$ 59,400
Other Liabilities, Current	$ 13,262			$ 13,262		$ 15,109
Cost of Capital, Proceeding for Water Regions [Member]
Regulatory matters:
Return on Equity Percentage	9.40%			9.40%
Weighted Cost of Capital Percent	8.30%			8.30%
Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Increase (Decrease) in Other Regulatory Assets				$ 9,900
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 33,900			33,900
Derivative unrealized loss
Regulatory matters:
Regulatory asset not accruing carrying costs	1,710			1,710
Revenue Subject to Refund [Member]
Regulatory matters:
Decrease in revenues requirement to reflect the newly adopted Cost of Capital for GSWC				952
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	(10,799)			(10,799)		2,042
Other Liabilities, Current	12,383			12,383		14,705
GOLDEN STATE WATER COMPANY \| Modified Cost Balancing Account [Member]
Regulatory matters:
Regulatory assets	$ 23,000			$ 23,000
GOLDEN STATE WATER COMPANY \| Cost of Capital, Proceeding for Water Regions [Member]
Regulatory matters:
Return on Equity Percentage	8.90%			8.90%
Weighted Cost of Capital Percent	7.90%			7.90%
GOLDEN STATE WATER COMPANY \| Revenue Subject to Refund [Member]
Regulatory matters:
Adjustments recorded to revalue deferred taxes as a result of the tax cut and job act of 2017 impact	$ 3,700			$ 6,400
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Investment Term				90 days
Regulatory Asset Amount Billed to Customers as Surcharges	5,600		$ 9,500	$ 9,800	$ 13,400
Regulatory assets	29,604			29,604		29,556
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism [Member]
Regulatory matters:
Regulatory assets	6,600			6,600
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	10,272			10,272		10,656
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	31,705			31,705		33,019
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Regulatory assets						2,941
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Regulatory assets	(16,508)			(16,508)		(17,716)
GOLDEN STATE WATER COMPANY \| Low income rate assistance balancing accounts
Regulatory matters:
Regulatory assets	4,982			4,982		5,972
GOLDEN STATE WATER COMPANY \| General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory assets	8,241			8,241		10,522
GOLDEN STATE WATER COMPANY \| Deferred Income Tax Charge [Member]
Regulatory matters:
Regulatory assets	82,128			82,128		(83,231)
GOLDEN STATE WATER COMPANY \| Other regulatory assets
Regulatory matters:
Regulatory assets	15,677			15,677		14,875
GOLDEN STATE WATER COMPANY \| Revenue Subject to Refund [Member]
Regulatory matters:
Regulatory assets	(14,354)			(14,354)		$ (4,552)
Decrease in revenues requirement to reflect the newly adopted Cost of Capital for GSWC				3,600
Electric Service Utility Operations [Member] \| Revenue Subject to Refund [Member]
Regulatory matters:
Adjustments recorded to revalue deferred taxes as a result of the tax cut and job act of 2017 impact	$ 356			$ 723
Maximum \| GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Recovery Periods		24 months
Recovery Period for under Collection, Balances Greater than 15 Percent of Adopted Annual Revenues				24 years
Minimum [Member] \| GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Recovery Period for under Collection, Balances Greater than 15 Percent of Adopted Annual Revenues				12 months

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

3 Months Ended

6 Months Ended

Jun. 30, 2018

Jun. 30, 2017

Jun. 30, 2018

Jun. 30, 2017

Basic

Net income

$ 16,348

$ 22,792

$ 27,130

$ 35,493

Weighted Average Dividends Common Stock

9,367

8,861

18,729

17,715

Less: Distributed earnings to participating securities

Undistributed earnings

6,930

13,883

8,305

17,687

Undistributed earnings allocated to common shareholders

6,894

13,807

8,263

17,597

Undistributed earnings allocated to participating securities

Total income available to common shareholders, basic

$ 16,261

$ 22,668

$ 26,992

$ 35,312

Weighted average Common Shares outstanding, basic (in shares)

36,733

36,624

36,723

36,607

Basic earnings per Common Share (in dollars per share)

$ 0.44

$ 0.62

$ 0.74

$ 0.96

Diluted

Total income available to common shareholders, basic

$ 16,261

$ 22,668

$ 26,992

$ 35,312

Undistributed earnings for dilutive stock-based awards

Total common shareholders earnings, diluted

$ 16,297

$ 22,744

$ 27,034

$ 35,402

Weighted average Common Shares outstanding, basic (in shares)

36,733

36,624

36,723

36,607

Stock-based compensation (in shares)

^[1]

179

201

173

192

Weighted average common shares outstanding, diluted (in shares)

36,912

36,825

36,896

36,799

Diluted earnings per Common Share (in dollars per share)

$ 0.44

$ 0.62

$ 0.73

$ 0.96

[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 91,634 stock options at June 30, 2018 and 2017, respectively, were deemed to be outstanding in accordance with the accounting guidance on earnings per share. All of the 204,909 and 208,059 restricted stock units at June 30, 2018 and 2017, respectively, were included in the calculation of diluted EPS for the three and six months ended June 30, 2018 and 2017.

Earnings per Share/Capital Stock: (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Additional disclosure
Options outstanding (in shares)	47,792	91,634	47,792	91,634
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)	0		0	0
Common Shares issued under DRP and the 2000 and 2008 Employee Plans			52,712	73,398
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 340	$ 524
Weighted Average Dividends Common Stock	$ 9,367	$ 8,861	18,729	17,715
Dividends paid			$ 18,729	$ 17,715
Quarterly dividends paid, per share of common stock (in dollars per share)	$ 0.255	$ 0.242	$ 0.51	$ 0.484
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	204,909	208,059	204,909	208,059

Derivative Instruments (Details) - GOLDEN STATE WATER COMPANY MWh in Thousands, $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 31, 2014	Jun. 30, 2018 USD ($) quote	Jun. 30, 2017 USD ($)	Jun. 30, 2018 USD ($) MWh quote	Jun. 30, 2017 USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume \| MWh				149
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Number of broker quotes received to determine fair value of derivative instrument \| quote		1		1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at beginning of the period		$ (2,625)	$ (5,460)	$ (2,941)	$ (4,901)
Unrealized gain on purchased power contracts		915	967	1,231	408
Fair value at end of the period		$ (1,710)	$ (4,493)	$ (1,710)	$ (4,493)
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	Jun. 30, 2018	Dec. 31, 2017
GOLDEN STATE WATER COMPANY \| Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	$ 325,069	$ 325,265
GOLDEN STATE WATER COMPANY \| Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	393,172	$ 424,042
Mutual Funds \| Fair Value, Inputs, Level 1
Financial liabilities:
Long-term debt-GSWC	$ 15,300

Income Taxes: (Details)	3 Months Ended		6 Months Ended
Income Taxes: (Details)	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
GOLDEN STATE WATER COMPANY
Effective income tax rate
ETRs (as a percent)	23.60%	39.80%	21.90%	38.80%
Parent [Member]
Effective income tax rate
ETRs (as a percent)	21.20%	38.60%	20.40%	37.40%

Employee Benefit Plans: (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
Employee Benefit Plans: (Details) - USD ($) $ in Thousands	Jul. 31, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost		$ 1,269	$ 1,249	$ 2,670	$ 2,500
Interest cost		1,903	1,985	3,824	3,952
Expected return on plan assets		(2,795)	(2,240)	(5,586)	(4,850)
Amortization of prior service cost (benefit)		0	0	0	0
Amortization of actuarial (gain) loss		283	253	628	462
Net periodic pension cost under accounting standards		660	1,247	1,536	2,064
Regulatory adjustment — deferred		0	(92)	0	(525)
Total expense recognized, before surcharges and allocation to overhead pool		660	1,339	1,536	2,589
Expected contributions in current fiscal year		6,100		6,100
Pension Benefits \| GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Regulatory adjustment — deferred				2,200
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost		57	59	114	118
Interest cost		72	85	144	170
Expected return on plan assets		(123)	(122)	(246)	(244)
Amortization of prior service cost (benefit)		0	0	0	0
Amortization of actuarial (gain) loss		(182)	(170)	(364)	(340)
Net periodic pension cost under accounting standards		(176)	(148)	(352)	(296)
Regulatory adjustment — deferred		0	0	0	0
Total expense recognized, before surcharges and allocation to overhead pool		(176)	(148)	(352)	(296)
SERP
Components of Net Periodic Benefits Cost:
Service cost		274	232	548	464
Interest cost		222	223	444	446
Expected return on plan assets		0	0	0	0
Amortization of prior service cost (benefit)		0	3	0	6
Amortization of actuarial (gain) loss		262	194	524	388
Net periodic pension cost under accounting standards		758	652	1,516	1,304
Regulatory adjustment — deferred		0	0	0	0
Total expense recognized, before surcharges and allocation to overhead pool		$ 758	$ 652	$ 1,516	$ 1,304
Subsequent Event [Member]
Pension Plan's funded status and amounts recognized in balance sheets and the components of net pension cost and accrued post-retirement liability
Defined Benefit Plan, Plan Assets, Contributions by Employer	$ 1,000

Contingencies and Gain on Sale of Assets (Details)		6 Months Ended
Contingencies and Gain on Sale of Assets (Details)	Jun. 08, 2017 USD ($)	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Dec. 31, 2017 USD ($)
Loss Contingencies [Line Items]
Proceeds from sale of assets		$ 29,000	$ 34,324,000
Amount spent in clean-up and remediation activities [Abstract]		1,500,000
Utility plant		1,238,789,000	1,155,203,000	$ 1,204,992,000
Accounts receivable		26,631,000		26,127,000
Total Assets		1,441,122,000	1,462,653,000	1,416,734,000
Advances for construction		(66,761,000)		(67,465,000)
Contributions in aid of construction - net		123,950,000		123,602,000
GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Environmental Remediation Expense		5,500,000
Proceeds from sale of assets		0	34,324,000
Utility plant		1,227,371,000		1,197,940,000
Accounts receivable		26,631,000		26,127,000
Regulatory assets		(10,799,000)		2,042,000
Total Assets		1,341,075,000		1,326,823,000
Advances for construction		(66,761,000)		(67,465,000)
Contributions in aid of construction - net		123,950,000		$ 123,602,000
Environmental Clean-Up and Remediation \| GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Accrued liability for the estimated additional cost to complete the clean-up at the site		$ 1,300,000
Ojai Water System
Loss Contingencies [Line Items]
Loss contingency number of customers served	2,900
Ojai Water System \| GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Proceeds from sale of assets	$ 34,300,000
Gain (loss) on sale of properties			$ 8,300,000

Business Segments: (Details) $ in Thousands	3 Months Ended		6 Months Ended
Business Segments: (Details) $ in Thousands	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2018 USD ($) segment	Jun. 30, 2017 USD ($)	Dec. 31, 2017 USD ($)
Details of reportable segment
Total operating revenues	$ 106,901	$ 113,195	$ 201,629	$ 212,005
Operating income (loss)	25,568	42,026	44,259	66,602
Interest expense, net	5,412	5,306	10,799	10,952
Utility plant	1,238,789	1,155,203	1,238,789	1,155,203	$ 1,204,992
Depreciation and amortization expense	10,010	9,647	19,676	19,330
Income tax expense (benefit)	4,387	14,307	6,951	21,162
Capital additions	28,418	21,902	$ 58,782	45,896
AWR
Details of reportable segment
Number of reportable segments \| segment			3
Golden State Water Company [Member]
Details of reportable segment
Number of reportable segments \| segment			2
Total operating revenues	84,574	88,346	$ 158,818	165,252
Operating income (loss)	22,645	35,229	38,942	57,105
Utility plant	1,227,371		1,227,371		$ 1,197,940
Depreciation and amortization expense	9,430	9,394	18,764	18,832
Income tax expense (benefit)	4,214	12,149	6,329	18,422
Reportable Legal Entities \| Golden State Water Company [Member] \| Water Service Utility Operations
Details of reportable segment
Total operating revenues	76,733	80,734	141,145	147,138
Operating income (loss)	21,244	33,695	35,302	52,792
Interest expense, net	5,047	4,805	10,056	9,950
Utility plant	1,166,867	1,093,104	1,166,867	1,093,104
Depreciation and amortization expense	8,866	8,858	17,635	17,759
Income tax expense (benefit)	3,909	11,710	5,558	17,195
Capital additions	24,768	20,593	51,386	43,577
Reportable Legal Entities \| Golden State Water Company [Member] \| Electric
Details of reportable segment
Total operating revenues	7,841	7,612	17,673	18,114
Operating income (loss)	1,401	1,534	3,640	4,313
Interest expense, net	353	350	723	725
Utility plant	60,504	56,371	60,504	56,371
Depreciation and amortization expense	564	536	1,129	1,073
Income tax expense (benefit)	305	439	771	1,227
Capital additions	1,150	978	2,124	1,701
Reportable Legal Entities \| American States Utility Services [Member] \| Contracted Services [Member]
Details of reportable segment
Total operating revenues	22,327	24,849	42,811	46,753
Operating income (loss)	2,925	6,800	5,322	9,504
Interest expense, net	(71)	82	(137)	156
Utility plant	11,418	5,728	11,418	5,728
Depreciation and amortization expense	580	253	912	498
Income tax expense (benefit)	705	2,347	1,259	3,208
Capital additions	2,500	331	5,272	618
Intersegment Eliminations \| AWR
Details of reportable segment
Total operating revenues	0	0	0	0
Operating income (loss)	(2)	(3)	(5)	(7)
Interest expense, net	83	69	157	121
Utility plant	0	0	0	0
Depreciation and amortization expense	0	0	0	0
Income tax expense (benefit)	(532)	(189)	(637)	(468)
Capital additions	$ 0	$ 0	$ 0	$ 0

Business Segments: (Details 2) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Business Segments: (Details 2) - USD ($) $ in Thousands	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Details of reportable segment
Income tax expense (benefit)	$ 4,387	$ 14,307	$ 6,951	$ 21,162
Total utility plant	1,238,789	1,155,203	1,238,789	1,155,203	$ 1,204,992
Other assets	202,333	307,450	202,333	307,450
Total Assets	1,441,122	1,462,653	1,441,122	1,462,653	1,416,734
GOLDEN STATE WATER COMPANY
Details of reportable segment
Income tax expense (benefit)	4,214	12,149	6,329	18,422
Depreciation on transportation equipment	61	$ 59	121	$ 120
Total utility plant	1,227,371		1,227,371		1,197,940
Total Assets	$ 1,341,075		$ 1,341,075		$ 1,326,823