Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2019	Nov. 01, 2019
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Document Transition Report	false
Entity File Number	001-14431
Entity Registrant Name	American States Water Co
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	95-4676679
Entity Address, Address Line One	630 E. Foothill Blvd
Entity Address, City or Town	San Dimas
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91773-1212
City Area Code	909
Local Phone Number	394-3600
Title of 12(b) Security	Common shares
Trading Symbol	AWR
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		36,839,301
Entity Central Index Key	0001056903
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
GOLDEN STATE WATER COMPANY
Entity Information [Line Items]
Entity File Number	001-12008
Entity Registrant Name	Golden State Water Co
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	95-1243678
Entity Address, Address Line One	630 E. Foothill Blvd
Entity Address, City or Town	San Dimas
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91773-1212
City Area Code	909
Local Phone Number	394-3600
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		165
Entity Central Index Key	0000092116
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,924,183,000	$ 1,832,336,000
Non-utility property, at cost	31,328,000	25,829,000
Total	1,955,511,000	1,858,165,000
Less - Accumulated depreciation	(577,145,000)	(561,855,000)
Net property, plant and equipment	1,378,366,000	1,296,310,000
Other Property and Investments
Goodwill	1,116,000	1,116,000
Other property and investments	27,579,000	25,356,000
Total other property and investments	28,695,000	26,472,000
Current Assets
Cash and cash equivalents	10,398,000	7,141,000
Accounts receivable - customers, less allowance for doubtful accounts	28,088,000	23,395,000
Unbilled receivable	21,195,000	23,588,000
Receivable from the U.S. government	20,925,000	21,543,000
Other accounts receivable, less allowance for doubtful accounts	2,628,000	3,103,000
Income taxes receivable	238,000	2,164,000
Materials and supplies, at weighted average cost	6,090,000	5,775,000
Regulatory assets — current	14,819,000	16,527,000
Prepayments and other current assets	6,443,000	6,063,000
Contract assets	21,645,000	22,169,000
Total current assets	132,469,000	131,468,000
Other Assets
Receivable from the U.S. government	39,352,000	39,583,000
Contract assets	7,056,000	2,278,000
Operating lease right-of-use assets	13,017,000	0
Other	5,426,000	5,322,000
Total other assets	64,851,000	47,183,000
Total Assets	1,604,381,000	1,501,433,000
Capitalization
Common Stock, Value, Issued	255,408,000	253,689,000
Earnings reinvested in the business	340,539,000	304,534,000
Total common shareholders’ equity	595,947,000	558,223,000
Long-term debt	281,001,000	281,087,000
Total capitalization	876,948,000	839,310,000
Current Liabilities
Long-term debt — current	344,000	40,320,000
Accounts payable	59,771,000	59,532,000
Income taxes payable	2,019,000	360,000
Accrued other taxes	10,846,000	10,094,000
Accrued employee expenses	12,173,000	13,842,000
Accrued interest	6,488,000	3,865,000
Unrealized loss on purchased power contracts	3,022,000	311,000
Contract liabilities	12,689,000	7,530,000
Operating lease liabilities	1,841,000	0
Other	10,654,000	10,731,000
Total current liabilities	119,847,000	146,585,000
Other Credits
Notes payable to bank	194,500,000	95,500,000
Advances for construction	63,788,000	66,305,000
Contributions in aid of construction - net	129,343,000	124,385,000
Deferred income taxes	118,889,000	114,216,000
Regulatory liabilities	20,083,000	44,867,000
Unamortized investment tax credits	1,313,000	1,367,000
Accrued pension and other postretirement benefits	57,042,000	57,636,000
Operating lease liabilities	11,536,000	0
Other	11,092,000	11,262,000
Total other credits	607,586,000	515,538,000
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	1,604,381,000	1,501,433,000
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Total	1,924,183,000	1,832,336,000
Less - Accumulated depreciation	(565,353,000)	(551,244,000)
Net property, plant and equipment	1,358,830,000	1,281,092,000
Other Property and Investments
Total other property and investments	25,495,000	23,263,000
Current Assets
Cash and cash equivalents	4,453,000	4,187,000
Accounts receivable - customers, less allowance for doubtful accounts	28,088,000	23,395,000
Unbilled receivable	20,299,000	17,892,000
Other accounts receivable, less allowance for doubtful accounts	1,454,000	1,959,000
Income taxes receivable from Parent	0	5,617,000
Materials and supplies, at weighted average cost	5,053,000	4,797,000
Regulatory assets — current	14,819,000	16,527,000
Prepayments and other current assets	5,599,000	5,275,000
Total current assets	79,765,000	79,649,000
Other Assets
Operating lease right-of-use assets	12,494,000	0
Other	5,325,000	5,218,000
Total other assets	17,819,000	5,218,000
Total Assets	1,481,909,000	1,389,222,000
Capitalization
Common Stock, Value, Issued	293,658,000	292,412,000
Earnings reinvested in the business	245,496,000	211,163,000
Total common shareholders’ equity	539,154,000	503,575,000
Long-term debt	281,001,000	281,087,000
Total capitalization	820,155,000	784,662,000
Current Liabilities
Long-term debt — current	344,000	40,320,000
Accounts payable	51,104,000	47,865,000
Income taxes payable	1,420,000	0
Accrued other taxes	10,459,000	9,911,000
Accrued employee expenses	10,389,000	11,910,000
Accrued interest	6,177,000	3,550,000
Unrealized loss on purchased power contracts	3,022,000	311,000
Operating lease liabilities	1,559,000	0
Other	10,223,000	9,432,000
Total current liabilities	94,697,000	123,299,000
Other Credits
Intercompany payable to Parent	151,240,000	57,289,000
Advances for construction	63,788,000	66,305,000
Contributions in aid of construction - net	129,343,000	124,385,000
Deferred income taxes	121,938,000	118,241,000
Regulatory liabilities	20,083,000	44,867,000
Unamortized investment tax credits	1,313,000	1,367,000
Accrued pension and other postretirement benefits	57,042,000	57,636,000
Operating lease liabilities	11,331,000	0
Other	10,979,000	11,171,000
Total other credits	567,057,000	481,261,000
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	$ 1,481,909,000	$ 1,389,222,000

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Common Stock, Shares Authorized	60,000,000	60,000,000
Accounts receivable - customers, allowance for doubtful accounts	$ 863	$ 892
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 59
Common Stock, Shares, Outstanding	36,839,301	36,757,842
GOLDEN STATE WATER COMPANY
Common Stock, Shares Authorized	1,000	1,000
Accounts receivable - customers, allowance for doubtful accounts	$ 863	$ 892
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 59
Common Stock, Shares, Outstanding	165	165

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Operating Revenues
Water	$ 95,249	$ 87,689	$ 248,112	$ 228,834
Electric	11,996	7,875	30,033	25,548
Contracted services	27,251	28,618	82,731	71,429
Total operating revenues	134,496	124,182	360,876	325,811
Operating Expenses
Water purchased	23,361	21,842	55,263	52,057
Power purchased for pumping	3,042	3,217	6,562	7,141
Groundwater production assessment	5,634	5,961	14,020	15,146
Power purchased for resale	2,403	2,647	8,498	8,439
Supply cost balancing accounts	(2,680)	(5,212)	(2,845)	(11,110)
Other operation	8,267	8,355	24,546	24,125
Administrative and general	20,626	21,570	61,827	62,076
Depreciation and amortization	9,006	10,118	26,493	29,794
Maintenance	4,109	3,422	9,728	10,921
Property and other taxes	5,234	4,692	15,000	13,863
ASUS construction	12,894	13,620	39,671	35,168
Gain on sale of assets	(124)	(25)	(236)	(43)
Total operating expenses	91,772	90,207	258,527	247,577
Operating Income	42,724	33,975	102,349	78,234
Other Income and Expenses
Interest expense	(6,279)	(5,948)	(18,878)	(17,919)
Interest income	826	641	2,644	1,813
Other, net	140	1,223	2,073	1,844
Total other income and expenses	(5,313)	(4,084)	(14,161)	(14,262)
Income from operations before income tax expense	37,411	29,891	88,188	63,972
Income tax expense	9,405	6,939	20,546	13,890
Net Income	$ 28,006	$ 22,952	$ 67,642	$ 50,082
Weighted Average Number of Common Shares Outstanding (in shares)	36,835	36,737	36,804	36,728
Basic Earnings Per Common Share (in dollars per share)	$ 0.76	$ 0.62	$ 1.83	$ 1.36
Weighted Average Number of Diluted Shares (in shares)	36,996	36,950	36,960	36,935
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.76	$ 0.62	$ 1.83	$ 1.35
Dividends Declared Per Common Share (in dollars per share)	$ 0.305	$ 0.275	$ 0.855	$ 0.785
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 95,249	$ 87,689	$ 248,112	$ 228,834
Electric	11,996	7,875	30,033	25,548
Total operating revenues	107,245	95,564	278,145	254,382
Operating Expenses
Water purchased	23,361	21,842	55,263	52,057
Power purchased for pumping	3,042	3,217	6,562	7,141
Groundwater production assessment	5,634	5,961	14,020	15,146
Power purchased for resale	2,403	2,647	8,498	8,439
Supply cost balancing accounts	(2,680)	(5,212)	(2,845)	(11,110)
Other operation	6,729	6,570	19,643	19,423
Administrative and general	15,205	16,367	44,977	46,693
Depreciation and amortization	8,359	9,623	24,354	28,387
Maintenance	3,423	2,709	7,788	9,034
Property and other taxes	4,787	4,300	13,622	12,690
Gain on sale of assets			(83)	0
Total operating expenses	70,263	68,024	191,799	187,900
Operating Income	36,982	27,540	86,346	66,482
Other Income and Expenses
Interest expense	(5,986)	(5,781)	(17,985)	(17,397)
Interest income	546	451	1,497	1,288
Other, net	203	1,123	2,153	1,827
Total other income and expenses	(5,237)	(4,207)	(14,335)	(14,282)
Income from operations before income tax expense	31,745	23,333	72,011	52,200
Income tax expense	8,383	5,414	17,329	11,743
Net Income	$ 23,362	$ 17,919	$ 54,682	$ 40,457

CONSOLIDATED STATEMENTS OF CHANGE IN COMMON SHAREHOLDERS' EQUITY Statement - USD ($) $ in Thousands	Total	Common Stock [Member]	Retained Earnings [Member]	Golden State Water Company [Member]	Golden State Water Company [Member] Common Stock [Member]	Golden State Water Company [Member] Retained Earnings [Member]
Balance (in shares) at Dec. 31, 2017		36,681,000			146
Beginning balances at Dec. 31, 2017	$ 529,945	$ 250,124	$ 279,821	$ 474,374	$ 242,181	$ 232,193
Add:
Net income	10,782		10,782	8,890		8,890
Exercise of stock options and other issuance of Common Shares (in shares)		52,000
Exercise of stock options and other issuances of Common Shares	340	$ 340
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	(181)	(181)		(266)	(266)
Dividend equivalent rights on stock-based awards not paid in cash	56	56		49	49
Deduct:
Dividends on Common Shares	9,362		9,362	9,380		9,380
Dividend equivalent rights on stock-based awards not paid in cash	56		56	49		49
Ending balances at Mar. 31, 2018	531,524	$ 250,339	281,185	473,618	$ 241,964	231,654
Balances (in shares) at Mar. 31, 2018		36,733,000			146
Balance (in shares) at Dec. 31, 2017		36,681,000			146
Beginning balances at Dec. 31, 2017	529,945	$ 250,124	279,821	474,374	$ 242,181	232,193
Add:
Net income	$ 50,082			40,457
Exercise of stock options and other issuance of Common Shares (in shares)	64,245
Ending balances at Sep. 30, 2018	$ 554,161	$ 253,251	300,910	488,376	$ 244,716	243,660
Balances (in shares) at Sep. 30, 2018		36,745,000			146
Balance (in shares) at Mar. 31, 2018		36,733,000			146
Beginning balances at Mar. 31, 2018	531,524	$ 250,339	281,185	473,618	$ 241,964	231,654
Add:
Net income	16,348		16,348	13,648		13,648
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	705	705		640	640
Dividend equivalent rights on stock-based awards not paid in cash	48	48		41	41
Deduct:
Dividends on Common Shares	9,367		9,367	9,370		9,370
Dividend equivalent rights on stock-based awards not paid in cash	48		48	41		41
Ending balances at Jun. 30, 2018	539,210	$ 251,092	288,118	478,536	$ 242,645	235,891
Balances (in shares) at Jun. 30, 2018		36,733,000			146
Add:
Net income	22,952		22,952	17,919		17,919
Exercise of stock options and other issuance of Common Shares (in shares)		12,000
Exercise of stock options and other issuances of Common Shares	8	$ 8
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	2,093	2,093		2,021	$ 2,021
Dividend equivalent rights on stock-based awards not paid in cash	58	58		50	50
Deduct:
Dividends on Common Shares	10,102		10,102	10,100		10,100
Dividend equivalent rights on stock-based awards not paid in cash	58		58	50		50
Ending balances at Sep. 30, 2018	554,161	$ 253,251	300,910	488,376	$ 244,716	243,660
Balances (in shares) at Sep. 30, 2018		36,745,000			146
Balance (in shares) at Dec. 31, 2018		36,758,000			165
Beginning balances at Dec. 31, 2018	558,223	$ 253,689	304,534	503,575	$ 292,412	211,163
Add:
Net income	12,852		12,852	9,022		9,022
Exercise of stock options and other issuance of Common Shares (in shares)		37,000
Exercise of stock options and other issuances of Common Shares	75	$ 75
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	463	463		572	572
Dividend equivalent rights on stock-based awards not paid in cash	70	70		60	60
Deduct:
Dividends on Common Shares	10,113		10,113	10,100		10,100
Dividend equivalent rights on stock-based awards not paid in cash	70		70	60		60
Ending balances at Mar. 31, 2019	561,500	$ 254,297	307,203	503,069	$ 293,044	210,025
Balances (in shares) at Mar. 31, 2019		36,795,000			165
Balance (in shares) at Dec. 31, 2018		36,758,000			165
Beginning balances at Dec. 31, 2018	558,223	$ 253,689	304,534	503,575	$ 292,412	211,163
Add:
Net income	$ 67,642			54,682
Exercise of stock options and other issuance of Common Shares (in shares)	81,459
Ending balances at Sep. 30, 2019	$ 595,947	$ 255,408	340,539	539,154	$ 293,658	245,496
Balances (in shares) at Sep. 30, 2019		36,839,000			165
Balance (in shares) at Mar. 31, 2019		36,795,000			165
Beginning balances at Mar. 31, 2019	561,500	$ 254,297	307,203	503,069	$ 293,044	210,025
Add:
Net income	26,784		26,784	22,298		22,298
Exercise of stock options and other issuance of Common Shares (in shares)		37,000
Exercise of stock options and other issuances of Common Shares	291	$ 291
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	331	331		257	257
Dividend equivalent rights on stock-based awards not paid in cash	50	50		44	44
Deduct:
Dividends on Common Shares	10,119		10,119	10,100		10,100
Dividend equivalent rights on stock-based awards not paid in cash	50		50	44		44
Ending balances at Jun. 30, 2019	578,787	$ 254,969	323,818	515,524	$ 293,345	222,179
Balances (in shares) at Jun. 30, 2019		36,832,000			165
Add:
Net income	28,006		28,006	23,362
Exercise of stock options and other issuance of Common Shares (in shares)		7,000
Exercise of stock options and other issuances of Common Shares	50	$ 50
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	338	338		268	$ 268
Dividend equivalent rights on stock-based awards not paid in cash	51	51		45	45
Deduct:
Dividends on Common Shares	11,234		11,234
Dividend equivalent rights on stock-based awards not paid in cash	51		51	45		45
Ending balances at Sep. 30, 2019	$ 595,947	$ 255,408	$ 340,539	$ 539,154	$ 293,658	$ 245,496
Balances (in shares) at Sep. 30, 2019		36,839,000			165

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash Flows From Operating Activities:
Net income	$ 67,642	$ 50,082
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	26,727	29,973
Provision for doubtful accounts	471	588
Deferred income taxes and investment tax credits	2,242	(2,732)
Stock-based compensation expense	2,468	3,648
Gain on sale of assets	(236)	(43)
Gain on investments held in a trust	(2,512)	(796)
Other — net	144	230
Changes in assets and liabilities:
Accounts receivable — customers	(5,162)	(4,385)
Unbilled receivable	2,393	1,196
Other accounts receivable	473	5,849
Receivables from the U.S. government	(4,160)	(14,818)
Materials and supplies	(315)	(827)
Prepayments and other assets	3,029	(1,319)
Contract assets	755	11,345
Regulatory assets	(19,112)	22,945
Accounts payable	2,043	(2,108)
Income taxes receivable/payable	3,585	4,831
Contract liabilities	5,159	5,031
Accrued pension and other postretirement benefits	564	(2,305)
Other liabilities	(1,894)	2,020
Net Cash Provided by (Used in) Operating Activities	84,304	108,405
Cash Flows From Investing Activities:
Capital expenditures	(111,088)	(87,328)
Proceeds from sale of assets	137	63
Other investing activities	279	(1,492)
Net Cash Provided by (Used in) Investing Activities	(110,672)	(88,757)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	416	348
Receipt of advances for and contributions in aid of construction	8,260	4,363
Refunds on advances for construction	(4,679)	(3,223)
Retirement or repayments of long-term debt	(40,325)	(326)
Net change in notes payable to banks	99,000	11,000
Dividends paid	(31,466)	(28,831)
Other financing activities	1,581	1,217
Net Cash Provided by (Used in) Financing Activities	29,625	(17,886)
Net change in cash and cash equivalents	3,257	1,762
Cash and cash equivalents, beginning of period	7,141	214
Cash and cash equivalents, end of period	10,398	1,976
Non-cash transactions:
Accrued payables for investment in utility plant	25,599	21,703
Property installed by developers and conveyed	1,376	1,968
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	54,682	40,457
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	24,588	28,566
Provision for doubtful accounts	469	597
Deferred income taxes and investment tax credits	1,245	(3,797)
Stock-based compensation expense	2,169	3,264
Gain on sale of assets	(83)	0
Gain on investments held in a trust	(2,512)	(796)
Other — net	219	253
Changes in assets and liabilities:
Accounts receivable — customers	(5,162)	(4,385)
Unbilled receivable	(2,407)	(1,135)
Other accounts receivable	505	4,755
Materials and supplies	(256)	(628)
Prepayments and other assets	2,584	(708)
Regulatory assets	(19,112)	22,945
Accounts payable	5,043	726
Intercompany receivable/payable	(49)	(361)
Income taxes receivable/payable	7,037	5,031
Accrued pension and other postretirement benefits	564	(2,305)
Other liabilities	(568)	1,283
Net Cash Provided by (Used in) Operating Activities	68,956	93,762
Cash Flows From Investing Activities:
Capital expenditures	(104,791)	(79,240)
Proceeds from sale of assets	83	0
Other investing activities	279	(1,492)
Net Cash Provided by (Used in) Investing Activities	(104,429)	(80,732)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	8,260	4,363
Refunds on advances for construction	(4,679)	(3,223)
Retirement or repayments of long-term debt	(40,325)	(326)
Net change in intercompany borrowings	94,000	16,000
Dividends paid	(20,200)	(28,850)
Other financing activities	1,317	1,055
Net Cash Provided by (Used in) Financing Activities	35,739	(13,091)
Net change in cash and cash equivalents	266	(61)
Cash and cash equivalents, beginning of period	4,187	214
Cash and cash equivalents, end of period	4,453	153
Non-cash transactions:
Accrued payables for investment in utility plant	25,599	21,703
Property installed by developers and conveyed	$ 1,376	$ 1,968

Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies [Text Block]	Summary of Significant Accounting Policies Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”), Old North Utility Services, Inc. (“ONUS”), Emerald Coast Utility Services, Inc. ("ECUS"), and Fort Riley Utility Services, Inc. ("FRUS")). The subsidiaries of ASUS are collectively referred to as the “Military Utility Privatization Subsidiaries.” AWR, through its wholly owned subsidiaries, serves over one million people in nine states. GSWC is a public utility engaged principally in the purchase, production, distribution and sale of water in California serving approximately 261,000 customer connections. GSWC also distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,000 customer connections 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. GSWC filed applications with the CPUC and the Federal Energy Regulatory Commission ("FERC") in December 2018 and July 2019, respectively, to transfer the assets and liabilities of the BVES division of GSWC to Bear Valley Electric Service, Inc., a newly created separate legal entity and stand-alone subsidiary of AWR. This reorganization plan is subject to regulatory approvals and, if approved, is not expected to result in a substantive change to AWR's operations and business segments. On October 11, 2019, the FERC approved GSWC's application for reorganization. The CPUC is scheduled to issue a final decision by the end of 2019. 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 annual economic price adjustments and modifications for changes in circumstances, changes in laws and regulations and additions to the contract value for new construction of facilities at the military bases. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or 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 stock 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 ("GAAP"). 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, 2018 condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by GAAP. 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, 2018 filed with the SEC. 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 $1.2 million during each of the three month periods ended September 30, 2019 and 2018, and approximately $3.5 million and $3.2 million during the nine months ended September 30, 2019 and 2018, respectively. AWR borrows under a credit facility, which expires in May 2023, 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. In March 2019, AWR amended this credit facility to increase its borrowing capacity from $150.0 million to $200.0 million. As of September 30, 2019, there was $194.5 million outstanding under this facility. On October 31, 2019, AWR further amended its credit facility to temporarily increase its borrowing capacity by $25.0 million, from $200.0 million to $225.0 million, effective through June 30, 2020. Management intends to obtain additional financing during 2020 by issuing long- term debt at GSWC. GSWC intends to use the proceeds from any new long-term debt to reduce its intercompany borrowings and to partially fund capital expenditures. AWR parent intends to use any financing proceeds from GSWC to pay down the amounts outstanding under its credit facility. The CPUC requires GSWC to completely pay down all intercompany borrowings from AWR within a 24-month period. In November 2018, GSWC paid down its intercompany borrowings owed to AWR. The next 24-month period in which GSWC is required to completely pay down its intercompany borrowings ends in November 2020. As a result, GSWC’s intercompany borrowings of $151.2 million as of September 30, 2019 have been classified as a long-term liability on GSWC’s balance sheet. GSWC Long-Term Debt: In March 2019, GSWC repaid $40.0 million of its 6.70% senior note, which matured in that month. GSWC increased its intercompany borrowings from AWR parent to fund the repayment of this note. Recently Issued Accounting Pronouncements: Accounting Pronouncements Adopted in 2019 In February 2016, the Financial Accounting Standards Board ("FASB") issued a new lease accounting standard, Leases (Accounting Standards Codification ("ASC") 842), which replaces the prior lease guidance, (ASC 840). 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. Registrant adopted the new lease accounting standard as of January 1, 2019 and did not adjust comparative periods for it. There was no cumulative-effect impact to the opening balance of retained earnings as a result of this adoption. Registrant elected the practical expedient under ASU 2018-01 Land Easement Practical Expedient for Transition to Topic 842 and did not review existing easements entered into prior to January 1, 2019. Leases with terms of twelve months or less were not recorded on the balance sheet. The adoption of the new lease guidance did not have a material impact on Registrant's results of operations or liquidity, but resulted in the recognition of operating lease liabilities and operating lease right-of-use assets on its balance sheets. The adoption of this guidance as of January 1, 2019 resulted in the recognition of $7.6 million in right-of-use assets and $8.0 million in operating lease liabilities (see Note 10). In August 2018, the FASB issued Accounting Standards Update ("ASU") 2018-15-Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. Under this ASU, entities that enter into cloud computing service arrangements are required to apply existing internal-use software guidance to determine which implementation costs are eligible for capitalization. Under that guidance, implementation costs are capitalized or expensed depending on the nature of the costs and the project stage during which they are incurred. Registrant adopted this guidance effective January 1, 2019. The adoption of this accounting standard did not have a significant impact on Registrant's financial statements. Accounting Pronouncements to be Adopted in Future Periods In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and issued further guidance in November 2018 and May 2019, related to the impairment of financial instruments, effective January 1, 2020. The new guidance provides an impairment model, known as the current expected credit loss model, which is based on expected credit losses rather than incurred losses over the remaining life of most financial assets measured at amortized cost, including trade and other receivables. Registrant is currently evaluating the impact of this new guidance and does not expect the adoption of the guidance to have a material impact on its financial statements. In August 2018, the FASB issued ASU 2018-14-Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20): Disclosure Framework-Changes to the Disclosure Requirements for Defined Benefit Plans. This ASU removes disclosures to pension plans and other post-retirement benefit plans that no longer are considered cost beneficial, clarifies the specific disclosure requirements and adds disclosure requirements deemed relevant. This ASU is effective for fiscal years ending after December 15, 2020 and will be applied by Registrant on a retrospective basis to all periods presented. Registrant is still evaluating the ASU and has not yet determined the effect on the Company's financial statements and disclosures.

Revenue from Contract with Customer

9 Months Ended

Sep. 30, 2019

Revenue from Contract with Customer [Abstract]

Revenue from Contract with Customer

Revenues

Most of Registrant's revenues are derived from contracts with customers, including tariff-based revenues from its regulated utilities. ASUS's 50-year firm fixed-price contracts with the U.S. government are considered service concession arrangements under ASC 853 Service Concession Arrangements. Accordingly, the services under these contracts are accounted for under Topic 606 Revenue from Contracts with Customers and the water and/or wastewater systems are not recorded as Property, Plant and Equipment on Registrant’s balance sheet.

Although GSWC has a diversified base of residential, commercial, industrial and other customers, revenues derived from residential and commercial customers generally account for more than 90% of total water and electric revenues. The vast majority of ASUS's revenues are from the U.S. government. For the three and nine months ended September 30, 2019 and 2018, disaggregated revenues from contracts with customers by segment were as follows:



	Three Months Ended September 30,					Nine Months Ended September 30,
(dollar in thousands)	2019		2018			2019		2018
Water:
Tariff-based revenues	$	89,050	$	87,204		$	225,501	$	223,230
Surcharges (cost-recovery activities)	1,900		937			2,954		2,458
Other	555		486			1,475		1,381
Water revenues from contracts with customers	91,505		88,627			229,930		227,069
WRAM under (over)-collection (alternative revenue program)	3,744		(938		)	18,182		1,765
Total water revenues	95,249		87,689			248,112		228,834

Electric:
Tariff-based revenues	9,729		8,207			28,693		26,021
Surcharges (cost-recovery activities)	51		62			148		172
Electric revenues from contracts with customers	9,780		8,269			28,841		26,193
BRRAM under (over)-collection (alternative revenue program)	2,216		(394		)	1,192		(645		)
Total electric revenues	11,996		7,875			30,033		25,548

Contracted services:
Water	13,797		16,909			41,772		44,134
Wastewater	13,454		11,709			40,959		27,295
Contracted services revenues from contracts with customers	27,251		28,618			82,731		71,429

Total revenues	$	134,496	$	124,182		$	360,876	$	325,811

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, were as follows:



(dollar in thousands)	September 30, 2019		January 1, 2019

Receivable from the U.S. government	$	60,277	$	61,126
Contract assets	$	28,701	$	24,447
Contract liabilities	$	12,689	$	7,530

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 nine months ended September 30, 2019, which were included in contract liabilities at the beginning of the period were $5.9 million and $7.3 million, respectively. Contracted services revenues recognized during the three and nine months ended September 30, 2019 from performance obligations satisfied in previous periods were not material.

As of September 30, 2019, Registrant's aggregate remaining performance obligations, which are entirely for the contracted services segment, were $3.2 billion. Registrant expects to recognize revenue on these remaining performance obligations over the remaining term of each of the 50-year contracts, which range from 35 to 49 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 convenience of the U.S. government.

Regulatory Matters

9 Months Ended

Sep. 30, 2019

Regulated Operations [Abstract]

Regulatory Matters

In accordance with accounting principles for rate-regulated enterprises, Registrant records regulatory assets, which represent probable future recovery of costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At September 30, 2019, Registrant had approximately $53.4 million of regulatory liabilities, net of regulatory assets, not accruing carrying costs. Of this amount, (i) $80.3 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) $14.0 million of regulatory liabilities are from flowed-through deferred income taxes, (iii) $35.0 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) $3.0 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 of regulatory assets relates to other items that do not provide for or incur carrying costs.

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



(dollars in thousands)	September 30, 2019			December 31, 2018
GSWC
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account	$	29,228		$	17,763
Costs deferred for future recovery on Aerojet case	8,663			9,516
Pensions and other post-retirement obligations (Note 8)	32,222			33,124
Derivative unrealized loss (Note 5)	3,022			311
Low income rate assistance balancing accounts	538			2,784
General rate case memorandum accounts	6,014			5,054
Excess deferred income taxes	(80,303		)	(81,465		)
Flow-through taxes, net	(14,037		)	(15,273		)
Other regulatory assets	17,310			15,656
Tax Cuts and Jobs Act memorandum accounts	—			(8,293		)
Various refunds to customers	(7,921		)	(7,517		)
Total	$	(5,264	)	$	(28,340	)

Regulatory matters are discussed in the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2018 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2018.

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, 2018. For the three months ended September 30, 2019 and 2018, surcharges (net of surcredits) of approximately $5.5 million and $7.7 million, respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. For the nine months ended September 30, 2019 and 2018, surcharges (net of surcredits) of approximately $9.1 million and $17.5 million, respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. During the nine months ended September 30, 2019, GSWC recorded additional net under-collections in the WRAM/MCBA accounts of approximately $20.5 million due to lower-than-adopted water usage, as well as higher-than-adopted supply costs currently in billed customer rates. As of September 30, 2019, GSWC had an aggregated regulatory asset of $29.2 million, which is comprised of a $19.1 million under-collection in the WRAM accounts and a $10.1 million under-collection in the MCBA accounts.

General Rate Case Filings:

Water Segment:

In July 2017, GSWC filed a general rate case application for all of its water regions and the general office to determine new rates for the years 2019 - 2021. On May 30, 2019, the CPUC issued a final decision on GSWC's water general rate case with rates retroactive to January 1, 2019. Among other things, the final decision approves in its entirety a settlement agreement that had been entered into between GSWC and the CPUC’s Public Advocates Office in August 2018. As a result, the final decision authorizes GSWC to invest approximately $334.5 million in capital expenditures over the rate cycle. The $334.5 million of infrastructure investment includes $20.4 million of capital projects to be filed for revenue recovery through advice letters when those projects are completed.

As a result of the May 2019 CPUC decision, GSWC implemented new water rates on June 8, 2019. Due to the delay in receiving a final decision by the CPUC, billed water revenues up to June 8, 2019 were based on 2018 adopted rates. The new rates are retroactive to January 1, 2019 and, as a result, the cumulative retroactive impact of the CPUC decision was recorded during the second quarter of 2019, primarily affecting water revenues, supply costs and depreciation expense. Accordingly, GSWC added approximately $5.6 million to the general rate case memorandum accounts regulatory asset representing the rate difference between interim rates and final rates authorized by the CPUC retroactive to January 1, 2019. Surcharges were implemented in September 2019 to recover the retroactive rate difference over approximately 12 - 24 months. The final decision also approved the recovery of previously incurred costs that were being tracked in CPUC-authorized memorandum accounts, which resulted in a reduction to administrative and general expense of approximately $1.1 million, which was also recorded during the second quarter of 2019.

In December 2017, the Tax Cuts and Jobs Act ("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 was 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 adopted revenue requirement was tracked in a memorandum account effective January 1, 2018. On July 1, 2018, new lower water rates, which incorporated the new federal income tax rate, were implemented for all water ratemaking areas. As a result of receiving the May 2019 CPUC final decision on the water general rate case, in the third quarter of 2019 GSWC refunded approximately $7.2 million of over-collections recorded in this memorandum account as a one-time surcredit to water customers.

Electric Segment:

In May 2017, GSWC filed its electric general rate case application with the CPUC to determine new electric rates for the years 2018 through 2021. In November 2018, GSWC and the Public Advocates Office filed a joint motion to adopt a settlement agreement between the two parties resolving all issues in connection with the general rate case. On August 15, 2019, the CPUC issued a final decision, adopting the settlement agreement which, among other things, extends the rate cycle by an additional year (new rates will be effective for 2018 - 2022) and is retroactive to January 1, 2018. Because of the delay in finalizing the electric general rate case, billed electric revenues during the first two quarters of 2019, and all of 2018, were based on 2017 adopted rates pending a final decision by the CPUC in the rate case application. As a result, a $2.3 million retroactive increase to revenues related to the full year of 2018 was recorded during the third quarter of 2019 with a corresponding increase to GSWC's regulatory assets for future recovery from customers.

Earnings per Share/Capital Stock

9 Months Ended

Sep. 30, 2019

Earnings Per Share [Abstract]

Earnings per Share/Capital Stock

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

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



Basic:	For The Three Months Ended September 30,				For the Nine Months Ended September 30,
(in thousands, except per share amounts)	2019		2018		2019		2018
Net income	$	28,006	$	22,952	$	67,642	$	50,082
Less: (a) Distributed earnings to common shareholders	11,234		10,102		31,466		28,831
Distributed earnings to participating securities	50		54		137		151
Undistributed earnings	16,722		12,796		36,039		21,100

(b) Undistributed earnings allocated to common shareholders	16,647		12,727		35,882		20,991
Undistributed earnings allocated to participating securities	75		69		157		109
Total income available to common shareholders, basic (a)+(b)	$	27,881	$	22,829	$	67,348	$	49,822

Weighted average Common Shares outstanding, basic	36,835		36,737		36,804		36,728
Basic earnings per Common Share	$	0.76	$	0.62	$	1.83	$	1.36

Diluted EPS is based upon the weighted average number of Common Shares, including both outstanding shares and shares potentially issuable in connection with stock options and restricted stock units granted under AWR’s stock incentive plans for employees and the non-employee directors stock plans, and net income. At September 30, 2019 and 2018, there were 8,556 and 47,792 options outstanding, respectively, under these plans. At September 30, 2019 and 2018, there were also 165,783 and 198,613 restricted stock units outstanding, respectively, including performance shares awarded to officers of the Registrant.

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



Diluted:	For The Three Months Ended September 30,				For The Nine Months Ended September 30,
(in thousands, except per share amounts)	2019		2018		2019		2018
Common shareholders earnings, basic	$	27,881	$	22,829	$	67,348	$	49,822
Undistributed earnings for dilutive stock-based awards	75		69		157		109
Total common shareholders earnings, diluted	$	27,956	$	22,898	$	67,505	$	49,931

Weighted average common shares outstanding, basic	36,835		36,737		36,804		36,728
Stock-based compensation (1)	161		213		156		207
Weighted average common shares outstanding, diluted	36,996		36,950		36,960		36,935

Diluted earnings per Common Share	$	0.76	$	0.62	$	1.83	$	1.35

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 8,556 and 47,792 stock options at September 30, 2019 and 2018, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 165,783 and 198,613 restricted stock units at September 30, 2019 and 2018, respectively, were included in the calculation of diluted EPS for the three and nine months ended September 30, 2019 and 2018.

No stock options outstanding at September 30, 2019 had an exercise price greater than the average market price of AWR’s Common Shares for the three and nine months ended September 30, 2019. There were no stock options outstanding at September 30, 2019 or 2018 that were anti-dilutive.

During the nine months ended September 30, 2019 and 2018, AWR issued 81,459 and 64,245 common shares, for approximately $416,000 and $348,000, respectively, under Registrant’s Common Share Purchase and Dividend Reinvestment Plan, the 401(k) Plan, the stock incentive plans for employees, and the non-employee directors stock plans.

During the nine months ended September 30, 2019 and 2018, AWR paid $1.6 million and $1.2 million, respectively, to taxing authorities on employees' behalf for shares withheld related to net share settlements. During the nine months ended September 30, 2019 and 2018, GSWC paid $1.3 million and $1.1 million, respectively, to taxing authorities on employees' behalf for shares withheld related to net share settlements. These payments are included in the stock-based compensation caption of the statements of equity.

During the three months ended September 30, 2019 and 2018, AWR paid quarterly dividends of approximately $11.2 million, or $0.305 per share, and $10.1 million, or $0.275 per share, respectively. During the nine months ended September 30, 2019 and 2018, AWR paid quarterly dividends of approximately $31.5 million, or $0.855 per share, and $28.8 million, or $0.785 per share, respectively.

During the three months ended September 30, 2019, GSWC did not pay a dividend to AWR. Instead, during the three months ended September 30, 2019, ASUS paid a $11.3 million dividend to AWR. During the three months ended September 30, 2018, GSWC paid dividends of $10.1 million, to AWR. During the nine months ended September 30, 2019 and 2018, GSWC paid dividends of $20.2 million and $28.9 million respectively, to AWR.

Derivative Instruments

9 Months Ended

Sep. 30, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

GSWC's electric division, 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 August 2019, the CPUC approved an application that allowed BVES to enter into new long-term purchased power contracts with energy providers, which BVES executed in September 2019. BVES will begin taking power under these long-term contracts during the fourth quarter of 2019 to replace existing expiring contracts. The new contracts provide power at a fixed cost over approximately three- and five-year terms depending on the amount of power and period during which the power is purchased under the contracts.

These purchase power contracts are subject to the accounting guidance for derivatives and require mark-to-market derivative accounting. Among other things, the CPUC also authorized BVES to use 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 on a monthly basis into a non-interest bearing regulatory memorandum account that tracks the changes in fair value of the derivative throughout the terms of the contracts. As a result, these unrealized gains and losses do not impact GSWC’s earnings. As of September 30, 2019, there was a $3.0 million unrealized loss recorded as a regulatory asset in the memorandum account for the purchased power contracts. As of September 30, 2019, GSWC's commitment under BVES's purchased power contracts totaled approximately $28.0 million. The notional volume of derivatives remaining under these long-term contracts as of September 30, 2019 was 674,961 megawatt hours.

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

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

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

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

To value the contracts, Registrant applies the Black-76 model, utilizing various inputs that include quoted market prices for energy over the duration of the contracts. The market prices used to determine the fair value for this derivative instrument

were estimated based on independent sources such as broker quotes and publications that are not observable in or corroborated by the market. When such inputs have a significant impact on the measurement of fair value, the instruments are categorized as Level 3. Accordingly, the valuation of the derivatives on Registrant’s purchased power contract has been classified as Level 3 for all periods presented.

The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three and nine months ended September 30, 2019 and 2018:



	For The Three Months Ended September 30,						For The Nine Months Ended September 30,
(dollars in thousands)	2019			2018			2019			2018
Fair value at beginning of the period	$	(267	)	$	(1,710	)	$	(311	)	$	(2,941	)
Unrealized gain (loss) on purchased power contracts	(2,755		)	567			(2,711		)	1,798
Fair value at end of the period	$	(3,022	)	$	(1,143	)	$	(3,022	)	$	(1,143	)

Fair Value of Financial Instruments

9 Months Ended

Sep. 30, 2019

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

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

Investments held in a Rabbi Trust for the supplemental executive retirement plan ("SERP") are measured at fair value and totaled $18.8 million as of September 30, 2019. All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The investments held in the Rabbi Trust are included in "Other Property and Investments" on Registrant's balance sheets.

The table below estimates the fair value of long-term debt held by GSWC. The fair values as of September 30, 2019 and December 31, 2018 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. The interest rates used for the September 30, 2019 valuation decreased as compared to December 31, 2018, increasing the fair value of long-term debt as of September 30, 2019 after taking into account the repayment of $40.0 million of GSWC's 6.70% senior note in March 2019. Changes in the assumptions will produce different results.



	September 30, 2019				December 31, 2018
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	284,699	$	380,007	$	324,978	$	387,889

___________________

(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

Employee Benefit Plans

9 Months Ended

Sep. 30, 2019

Retirement Benefits [Abstract]

Employee Benefit Plans

The components of net periodic benefit costs for Registrant’s pension plan, postretirement plan and SERP for the three and nine months ended September 30, 2019 and 2018 were as follows:



	For The Three Months Ended September 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2019			2018			2019			2018			2019		2018
Components of Net Periodic Benefits Cost:
Service cost	$	1,110		$	1,335		$	53		$	48		$	298	$	274
Interest cost	2,132			1,912			80			75			267		222
Expected return on plan assets	(2,594		)	(2,793		)	(112		)	(123		)	—		—
Amortization of prior service cost	109			—			—			—			—		—
Amortization of actuarial (gain) loss	355			314			(150		)	(212		)	118		262
Net periodic benefits costs under accounting standards	1,112			768			(129		)	(212		)	683		758
Regulatory adjustment - deferred	(160		)	—			—			—			—		—
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	$	952		$	768		$	(129	)	$	(212	)	$	683	$	758



	For The Nine Months Ended September 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2019			2018			2019			2018			2019		2018
Components of Net Periodic Benefits Cost:
Service cost	$	3,330		$	4,005		$	159		$	162		$	894	$	822
Interest cost	6,396			5,736			240			219			801		666
Expected return on plan assets	(7,782		)	(8,379		)	(336		)	(369		)	—		—
Amortization of prior service cost	327			—			—			—			—		—
Amortization of actuarial (gain) loss	1,065			942			(450		)	(576		)	354		786
Net periodic benefits costs under accounting standards	3,336			2,304			(387		)	(564		)	2,049		2,274
Regulatory adjustment - deferred	(502		)	—			—			—			—		—
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	$	2,834		$	2,304		$	(387	)	$	(564	)	$	2,049	$	2,274

During the third quarter of 2019, Registrant contributed approximately $3.9 million to its pension plan.

As authorized by the CPUC in the 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. During the three and nine months ended September 30, 2019, GSWC's actual pension expense was higher than the amounts included in water customer rates by $160,000 and $502,000 , respectively. As of September 30, 2019, GSWC had a $2.8 million net over-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 3).

Contingencies	9 Months Ended
Contingencies	Sep. 30, 2019
Loss Contingencies [Line Items]
Contingencies	Contingencies Environmental Clean-Up and Remediation: GSWC has been involved in environmental remediation and cleanup at a plant site ("Chadron Plant") that contained an underground storage tank which was used to store gasoline for its vehicles. This tank was removed from the ground in July 1990 along with the dispenser and ancillary piping. Since then, GSWC has been involved in various remediation activities at this site. Analysis indicates that off-site monitoring wells may be necessary to document effectiveness of remediation. As of September 30, 2019, the total amount spent to clean up and remediate GSWC’s plant facility was approximately $6.2 million, of which $1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of September 30, 2019, 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 also believes it is probable that the estimated additional costs will be approved in rate base by the CPUC. Other Litigation: Registrant is also subject to other ordinary routine litigation incidental to its business, 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.

Leases

9 Months Ended

Sep. 30, 2019

Leases [Abstract]

Lessee, Operating Leases [Text Block]

Leases

The adoption of the new lease guidance (see Note 1) effective January 1, 2019 did not have a material impact on Registrant's results of operations or liquidity but resulted in the recognition of operating lease liabilities and operating lease right-of-use assets on its balance sheets. Right-of-use ("ROU") assets represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the estimated present value of lease payments over the lease term. As of September 30, 2019, Registrant has right-of-use assets of $13.0 million, short-term operating lease liabilities of $1.8 million and long-term operating lease liabilities of $11.5 million.

Significant assumptions and judgments made as part of the adoption of this new lease standard include determining (i) whether a contract contains a lease, (ii) whether a contract involves an identified asset, and (iii) which party to the contract directs the use of the asset. The discount rates used to calculate the present value of lease payments were determined based on hypothetical borrowing rates available to Registrant over terms similar to the lease terms.

Registrant’s leases consist of real estate and equipment leases. Most of these are GSWC's leases. Most of Registrant's leases require fixed lease payments. Some real estate leases have escalation payments which depend on an index. Variable lease costs have not been material. Lease terms used to measure the lease liability include options to extend the lease if the option is reasonably certain to be exercised. Lease and non-lease components were combined to measure lease liabilities. Registrant also has a real estate lease that have not yet commenced as of September 30, 2019. This lease will increase operating right-of-use assets and operating lease liabilities by approximately $806,000 upon possession of the office space later in 2019.

GSWC's long-term debt includes $28.0 million of 9.56% private placement notes, which require GSWC to maintain a total indebtedness to capitalization ratio of less than 0.6667-to-1. The indebtedness, as defined in the note agreement, includes any lease liabilities required to be recorded under GAAP. As of September 30, 2019, GSWC had a total indebtedness (including GSWC's lease liabilities) to capitalization ratio of 0.4377-to-1. None of the other covenants or restrictions contained in Registrant's long-term debt agreements were affected by the adoption of the new lease standard.

Registrant's supplemental lease information for the three and nine months ended September 30, 2019 is as follows (in thousands, except for weighted average data):



	Three Months Ended September 30, 2019			Nine Months Ended September 30, 2019

Operating lease costs	$	827		$	2,386
Short-term lease costs	$	71		$	251

Weighted average remaining lease term (in years)	7.29			7.29
Weighted-average discount rate	3.6		%	3.6		%

Non-cash transactions:
Lease liabilities arising from obtaining right-of-use assets	$	2,530		$	17,228

During the three months ended September 30, 2019 and 2018, Registrant’s consolidated rent expense was approximately $683,000 and $569,000, respectively, and was approximately $2.0 million and $1.7 million for the nine months ended September 30, 2019 and 2018, respectively. Registrant has entered into several new office leases during 2019. Registrant’s future minimum payments under long-term non-cancelable operating leases are as follows (in thousands):



	September 30, 2019		December 31, 2018
2019 (October through December 2019)	$	691	$	2,818
2020	2,709		2,530
2021	2,533		1,497
2022	2,218		1,007
2023	1,779		546
Thereafter	6,745		605
Total lease payments	16,675		$	9,003
Less: imputed interest	3,298
Total lease obligations	13,377
Less: current obligations	1,841
Long-term lease obligations	$	11,536

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

Business Segments

9 Months Ended

Sep. 30, 2019

Segment Reporting [Abstract]

Business Segments

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

All activities of GSWC, a rate-regulated utility, are geographically located within California. Activities of ASUS and its subsidiaries are conducted in California, Georgia, Florida, 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, excluding U.S. government- and third-party contractor-funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC.



	As Of And For The Three Months Ended September 30, 2019
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	95,249	$	11,996	$	27,251		$	—		$	134,496
Operating income (loss)	31,310		5,672		5,745			(3		)	42,724
Interest expense, net	5,206		234		(144		)	157			5,453
Utility plant	1,291,928		66,902		19,536			—			1,378,366
Depreciation and amortization expense (1)	7,690		669		647			—			9,006
Income tax expense (benefit)	6,720		1,663		1,391			(369		)	9,405
Capital additions	25,267		2,864		1,802			—			29,933



	As Of And For The Three Months Ended September 30, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	87,689	$	7,875	$	28,618		$	—		$	124,182
Operating income (loss)	26,710		830		6,437			(2		)	33,975
Interest expense, net	5,039		291		(118		)	95			5,307
Utility plant	1,187,786		61,404		13,725			—			1,262,915
Depreciation and amortization expense (1)	9,058		565		495			—			10,118
Income tax expense (benefit)	5,247		167		1,606			(81		)	6,939
Capital additions	24,590		1,140		2,816			—			28,546



	As Of And For The Nine Months Ended September 30, 2019
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	248,112	$	30,033	$	82,731		$	—		$	360,876
Operating income (loss)	77,835		8,511		16,010			(7		)	102,349
Interest expense, net	15,555		933		(724		)	470			16,234
Utility plant	1,291,928		66,902		19,536			—			1,378,366
Depreciation and amortization expense (1)	22,484		1,870		2,139			—			26,493
Income tax expense (benefit)	15,205		2,124		3,816			(599		)	20,546
Capital additions	99,939		4,852		6,297			—			111,088



	As Of And For The Nine Months Ended September 30, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	228,834	$	25,548	$	71,429		$	—		$	325,811
Operating income (loss)	62,012		4,470		11,759			(7		)	78,234
Interest expense, net	15,095		1,014		(255		)	252			16,106
Utility plant	1,187,786		61,404		13,725			—			1,262,915
Depreciation and amortization expense (1)	26,693		1,694		1,407			—			29,794
Income tax expense (benefit)	10,805		938		2,865			(718		)	13,890
Capital additions	75,976		3,264		8,088			—			87,328

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $80,000

and $58,000 for the three months ended September 30, 2019 and 2018, respectively, and $234,000 and $179,000 for the nine months ended September 30, 2019 and 2018, respectively.

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



	September 30,
	2019		2018
Total utility plant	$	1,378,366	$	1,262,915
Other assets	226,015		202,127
Total consolidated assets	$	1,604,381	$	1,465,042

Summary of Significant Accounting Policies: (Policies)	9 Months Ended
Summary of Significant Accounting Policies: (Policies)	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Accounting	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 stock 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 ("GAAP"). 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, 2018 condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by GAAP. 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, 2018 filed with the SEC.
GSWC's Related Party Transactions	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 $1.2 million during each of the three month periods ended September 30, 2019 and 2018, and approximately $3.5 million and $3.2 million during the nine months ended September 30, 2019 and 2018, respectively. AWR borrows under a credit facility, which expires in May 2023, 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. In March 2019, AWR amended this credit facility to increase its borrowing capacity from $150.0 million to $200.0 million. As of September 30, 2019, there was $194.5 million outstanding under this facility. On October 31, 2019, AWR further amended its credit facility to temporarily increase its borrowing capacity by $25.0 million, from $200.0 million to $225.0 million, effective through June 30, 2020. Management intends to obtain additional financing during 2020 by issuing long- term debt at GSWC. GSWC intends to use the proceeds from any new long-term debt to reduce its intercompany borrowings and to partially fund capital expenditures. AWR parent intends to use any financing proceeds from GSWC to pay down the amounts outstanding under its credit facility. The CPUC requires GSWC to completely pay down all intercompany borrowings from AWR within a 24-month period. In November 2018, GSWC paid down its intercompany borrowings owed to AWR. The next 24-month period in which GSWC is required to completely pay down its intercompany borrowings ends in November 2020. As a result, GSWC’s intercompany borrowings of $151.2 million as of September 30, 2019 have been classified as a long-term liability on GSWC’s balance sheet.
GSWC Long-Term Debt	GSWC Long-Term Debt: In March 2019, GSWC repaid $40.0 million of its 6.70% senior note, which matured in that month. GSWC increased its intercompany borrowings from AWR parent to fund the repayment of this note.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements: Accounting Pronouncements Adopted in 2019 In February 2016, the Financial Accounting Standards Board ("FASB") issued a new lease accounting standard, Leases (Accounting Standards Codification ("ASC") 842), which replaces the prior lease guidance, (ASC 840). 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. Registrant adopted the new lease accounting standard as of January 1, 2019 and did not adjust comparative periods for it. There was no cumulative-effect impact to the opening balance of retained earnings as a result of this adoption. Registrant elected the practical expedient under ASU 2018-01 Land Easement Practical Expedient for Transition to Topic 842 and did not review existing easements entered into prior to January 1, 2019. Leases with terms of twelve months or less were not recorded on the balance sheet. The adoption of the new lease guidance did not have a material impact on Registrant's results of operations or liquidity, but resulted in the recognition of operating lease liabilities and operating lease right-of-use assets on its balance sheets. The adoption of this guidance as of January 1, 2019 resulted in the recognition of $7.6 million in right-of-use assets and $8.0 million in operating lease liabilities (see Note 10). In August 2018, the FASB issued Accounting Standards Update ("ASU") 2018-15-Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. Under this ASU, entities that enter into cloud computing service arrangements are required to apply existing internal-use software guidance to determine which implementation costs are eligible for capitalization. Under that guidance, implementation costs are capitalized or expensed depending on the nature of the costs and the project stage during which they are incurred. Registrant adopted this guidance effective January 1, 2019. The adoption of this accounting standard did not have a significant impact on Registrant's financial statements. Accounting Pronouncements to be Adopted in Future Periods In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and issued further guidance in November 2018 and May 2019, related to the impairment of financial instruments, effective January 1, 2020. The new guidance provides an impairment model, known as the current expected credit loss model, which is based on expected credit losses rather than incurred losses over the remaining life of most financial assets measured at amortized cost, including trade and other receivables. Registrant is currently evaluating the impact of this new guidance and does not expect the adoption of the guidance to have a material impact on its financial statements. In August 2018, the FASB issued ASU 2018-14-Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20): Disclosure Framework-Changes to the Disclosure Requirements for Defined Benefit Plans. This ASU removes disclosures to pension plans and other post-retirement benefit plans that no longer are considered cost beneficial, clarifies the specific disclosure requirements and adds disclosure requirements deemed relevant. This ASU is effective for fiscal years ending after December 15, 2020 and will be applied by Registrant on a retrospective basis to all periods presented. Registrant is still evaluating the ASU and has not yet determined the effect on the Company's financial statements and disclosures.

Revenue from Contract with Customers (Tables)

9 Months Ended

Sep. 30, 2019

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

For the three and nine months ended September 30, 2019 and 2018, disaggregated revenues from contracts with customers by segment were as follows:



	Three Months Ended September 30,					Nine Months Ended September 30,
(dollar in thousands)	2019		2018			2019		2018
Water:
Tariff-based revenues	$	89,050	$	87,204		$	225,501	$	223,230
Surcharges (cost-recovery activities)	1,900		937			2,954		2,458
Other	555		486			1,475		1,381
Water revenues from contracts with customers	91,505		88,627			229,930		227,069
WRAM under (over)-collection (alternative revenue program)	3,744		(938		)	18,182		1,765
Total water revenues	95,249		87,689			248,112		228,834

Electric:
Tariff-based revenues	9,729		8,207			28,693		26,021
Surcharges (cost-recovery activities)	51		62			148		172
Electric revenues from contracts with customers	9,780		8,269			28,841		26,193
BRRAM under (over)-collection (alternative revenue program)	2,216		(394		)	1,192		(645		)
Total electric revenues	11,996		7,875			30,033		25,548

Contracted services:
Water	13,797		16,909			41,772		44,134
Wastewater	13,454		11,709			40,959		27,295
Contracted services revenues from contracts with customers	27,251		28,618			82,731		71,429

Total revenues	$	134,496	$	124,182		$	360,876	$	325,811

Contract with Customer, Asset and Liability

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, were as follows:



(dollar in thousands)	September 30, 2019		January 1, 2019

Receivable from the U.S. government	$	60,277	$	61,126
Contract assets	$	28,701	$	24,447
Contract liabilities	$	12,689	$	7,530

Earnings per Share/Capital Stock: (Tables)

9 Months Ended

Sep. 30, 2019

Earnings Per Share [Abstract]

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



Basic:	For The Three Months Ended September 30,				For the Nine Months Ended September 30,
(in thousands, except per share amounts)	2019		2018		2019		2018
Net income	$	28,006	$	22,952	$	67,642	$	50,082
Less: (a) Distributed earnings to common shareholders	11,234		10,102		31,466		28,831
Distributed earnings to participating securities	50		54		137		151
Undistributed earnings	16,722		12,796		36,039		21,100

(b) Undistributed earnings allocated to common shareholders	16,647		12,727		35,882		20,991
Undistributed earnings allocated to participating securities	75		69		157		109
Total income available to common shareholders, basic (a)+(b)	$	27,881	$	22,829	$	67,348	$	49,822

Weighted average Common Shares outstanding, basic	36,835		36,737		36,804		36,728
Basic earnings per Common Share	$	0.76	$	0.62	$	1.83	$	1.36

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

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



Diluted:	For The Three Months Ended September 30,				For The Nine Months Ended September 30,
(in thousands, except per share amounts)	2019		2018		2019		2018
Common shareholders earnings, basic	$	27,881	$	22,829	$	67,348	$	49,822
Undistributed earnings for dilutive stock-based awards	75		69		157		109
Total common shareholders earnings, diluted	$	27,956	$	22,898	$	67,505	$	49,931

Weighted average common shares outstanding, basic	36,835		36,737		36,804		36,728
Stock-based compensation (1)	161		213		156		207
Weighted average common shares outstanding, diluted	36,996		36,950		36,960		36,935

Diluted earnings per Common Share	$	0.76	$	0.62	$	1.83	$	1.35

Business Segments: (Tables)

9 Months Ended

Sep. 30, 2019

Segment Reporting [Abstract]

Schedule of reporting segments information



	As Of And For The Three Months Ended September 30, 2019
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	95,249	$	11,996	$	27,251		$	—		$	134,496
Operating income (loss)	31,310		5,672		5,745			(3		)	42,724
Interest expense, net	5,206		234		(144		)	157			5,453
Utility plant	1,291,928		66,902		19,536			—			1,378,366
Depreciation and amortization expense (1)	7,690		669		647			—			9,006
Income tax expense (benefit)	6,720		1,663		1,391			(369		)	9,405
Capital additions	25,267		2,864		1,802			—			29,933



	As Of And For The Three Months Ended September 30, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	87,689	$	7,875	$	28,618		$	—		$	124,182
Operating income (loss)	26,710		830		6,437			(2		)	33,975
Interest expense, net	5,039		291		(118		)	95			5,307
Utility plant	1,187,786		61,404		13,725			—			1,262,915
Depreciation and amortization expense (1)	9,058		565		495			—			10,118
Income tax expense (benefit)	5,247		167		1,606			(81		)	6,939
Capital additions	24,590		1,140		2,816			—			28,546



	As Of And For The Nine Months Ended September 30, 2019
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	248,112	$	30,033	$	82,731		$	—		$	360,876
Operating income (loss)	77,835		8,511		16,010			(7		)	102,349
Interest expense, net	15,555		933		(724		)	470			16,234
Utility plant	1,291,928		66,902		19,536			—			1,378,366
Depreciation and amortization expense (1)	22,484		1,870		2,139			—			26,493
Income tax expense (benefit)	15,205		2,124		3,816			(599		)	20,546
Capital additions	99,939		4,852		6,297			—			111,088



	As Of And For The Nine Months Ended September 30, 2018
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	228,834	$	25,548	$	71,429		$	—		$	325,811
Operating income (loss)	62,012		4,470		11,759			(7		)	78,234
Interest expense, net	15,095		1,014		(255		)	252			16,106
Utility plant	1,187,786		61,404		13,725			—			1,262,915
Depreciation and amortization expense (1)	26,693		1,694		1,407			—			29,794
Income tax expense (benefit)	10,805		938		2,865			(718		)	13,890
Capital additions	75,976		3,264		8,088			—			87,328

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $80,000

and $58,000 for the three months ended September 30, 2019 and 2018, respectively, and $234,000 and $179,000 for the nine months ended September 30, 2019 and 2018, respectively.

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

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



	September 30,
	2019		2018
Total utility plant	$	1,378,366	$	1,262,915
Other assets	226,015		202,127
Total consolidated assets	$	1,604,381	$	1,465,042

Summary of Significant Accounting Policies: (Details) customer in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Nov. 30, 2020	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2019 USD ($) registrant customer	Sep. 30, 2018 USD ($)	Oct. 31, 2019 USD ($)	Mar. 31, 2019 USD ($)	Jan. 01, 2019 USD ($)	Dec. 31, 2018 USD ($)
Summary of significant accounting policies
Earnings reinvested in the business		$ 340,539,000		$ 340,539,000				$ 0	$ 304,534,000
Operating lease right-of-use assets		$ 13,017,000		$ 13,017,000				7,600,000	0
Nature of Operations:
Number of customers \| customer				1,000,000,000
Number of States in which Entity Operates		9		9
Basis of Presentation:
Number of registrants filing combined report \| registrant				2
Related Party Transactions
Notes payable to bank		$ 194,500,000		$ 194,500,000					95,500,000
Related Party Transaction, Terms and Manner of Settlement				P24M
Total lease obligations		13,377,000		$ 13,377,000				$ 8,000,000.0
AWR \| Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit							$ 200,000,000.0
GOLDEN STATE WATER COMPANY
Summary of significant accounting policies
Earnings reinvested in the business		245,496,000		245,496,000					211,163,000
Operating lease right-of-use assets		12,494,000		12,494,000					0
Related Party Transactions
Payments to affiliate for corporate office administrative and general costs		1,200,000	$ 1,200,000	3,500,000	$ 3,200,000
Intercompany payable to Parent		151,240,000		$ 151,240,000					$ 57,289,000
GOLDEN STATE WATER COMPANY \| Notes Payable 6.7 Percent Due 2019 [Member]
Related Party Transactions
Debt and Capital Lease Obligations							$ 40,000,000.0
Debt Instrument, Interest Rate, Stated Percentage							6.70%
GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Nature of Operations:
Number of customers \| customer				261
GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Nature of Operations:
Number of customers \| customer				24
ASUS \| Contracted Services
Nature of Operations:
Period of fixed price contracts to operate and maintain water systems at various military bases				50 years
Sales \| GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Nature of Operations:
Concentration Risk, Percentage				90.00%
Sales \| GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Nature of Operations:
Concentration Risk, Percentage				90.00%
Minimum [Member] \| AWR \| Syndicated Credit Facility
Related Party Transactions
Line of Credit Facility, Current Borrowing Capacity							$ 150,000,000.0
Subsequent Event [Member]
Related Party Transactions
Related Party Transaction, Terms and Manner of Settlement	P24M
Subsequent Event [Member] \| AWR \| Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit						$ 225,000,000.0
Line of Credit Facility, Incremental Expansion of Borrowing Capacity						$ 25,000,000.0
Long-term Debt [Member] \| GOLDEN STATE WATER COMPANY
Related Party Transactions
Intercompany payable to Parent		$ 151,200,000		$ 151,200,000

Revenue from Contract with Customers - Additional Information (Details) $ in Billions	9 Months Ended
	Sep. 30, 2019 USD ($)
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation	$ 3.2
ASUS \| Contracted Services
Disaggregation of Revenue [Line Items]
Period of fixed price contracts to operate and maintain water systems at various military bases	50 years
ASUS \| Minimum
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, explanation	P35Y
ASUS \| Maximum
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, explanation	P49Y
Sales \| GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Disaggregation of Revenue [Line Items]
Concentration Risk, Percentage	90.00%

Revenue from Contract with Customers - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
WRAM under (over)-collection (alternative revenue program)	$ (95,249)	$ (87,689)	$ (248,112)	$ (228,834)
BRRAM under (over)-collection (alternative revenue program)	(11,996)	(7,875)	(30,033)	(25,548)
Total operating revenues	134,496	124,182	360,876	325,811
GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
WRAM under (over)-collection (alternative revenue program)	(95,249)	(87,689)	(248,112)	(228,834)
BRRAM under (over)-collection (alternative revenue program)	(11,996)	(7,875)	(30,033)	(25,548)
Total operating revenues	107,245	95,564	278,145	254,382
Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	91,505	88,627	229,930	227,069
Regulated Operating Revenue	3,744
Total operating revenues	95,249	87,689	248,112	228,834
Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	9,780	8,269	28,841	26,193
BRRAM under (over)-collection (alternative revenue program)	(2,216)	394	(1,192)	645
Total operating revenues	11,996	7,875	30,033	25,548
Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	27,251	28,618	82,731	71,429
Tariff-based Revenues \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	89,050	87,204	225,501	223,230
Tariff-based Revenues \| Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	9,729	8,207	28,693	26,021
Surcharges (Cost-recovery Activities) \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	1,900	937	2,954	2,458
Surcharges (Cost-recovery Activities) \| Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	51	62	148	172
Other Products and Services \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	555	486	1,475	1,381
Alternative revenues program [Member] \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
WRAM under (over)-collection (alternative revenue program)		938	(18,182)	(1,765)
Water \| Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	13,797	16,909	41,772	44,134
Wastewater \| Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 13,454	$ 11,709	$ 40,959	$ 27,295
Sales \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Concentration Risk, Percentage			90.00%
Sales \| Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Concentration Risk, Percentage			90.00%

Revenue from Contract with Customers - Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Jan. 01, 2019
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Contract with Customer, Liability, Revenue Recognized	$ 5,900	$ 7,300
ASUS
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivable from the U.S. government	60,277	60,277	$ 61,126
Contract assets	28,701	28,701	24,447
Contract liabilities	$ 12,689	$ 12,689	$ 7,530

Regulatory Matters: (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
Regulatory Matters: (Details) $ in Thousands	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Dec. 31, 2018 USD ($)	Jul. 01, 2019 USD ($)	Jun. 30, 2019 USD ($)	May 30, 2019 USD ($)
Regulatory matters:
Regulatory asset not accruing carrying costs	$ (53,400)		$ (53,400)
Number of parties	2		2
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Increase (Decrease) in Other Regulatory Assets			$ 20,500
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	$ (35,000)		(35,000)
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	5,264		5,264		$ 28,340
GOLDEN STATE WATER COMPANY \| Tax Cuts and Jobs Act memorandum accounts
Regulatory matters:
Regulatory assets	0		0		8,293
GOLDEN STATE WATER COMPANY \| Various refunds to customers
Regulatory matters:
Regulatory assets	7,921		7,921		7,517
GOLDEN STATE WATER COMPANY \| Authorized Capital Infrastructure [Member]
Regulatory matters:
Regulatory assets								$ (334,500)
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Amount billed to customers as surcharges	5,500	$ 7,700	9,100	$ 17,500
Regulatory assets	(29,228)		(29,228)		(17,763)
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	(8,663)		(8,663)		(9,516)
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	(32,222)		(32,222)		(33,124)
GOLDEN STATE WATER COMPANY \| Derivative [Member]
Regulatory matters:
Regulatory asset not accruing carrying costs	(3,000)		(3,000)
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Regulatory assets	(3,022)		(3,022)		(311)
GOLDEN STATE WATER COMPANY \| Low income rate assistance balancing accounts
Regulatory matters:
Regulatory assets	(538)		(538)		(2,784)
GOLDEN STATE WATER COMPANY \| General Rate Case Memorandum Accounts
Regulatory matters:
Regulatory assets	(6,014)		(6,014)		(5,054)
GOLDEN STATE WATER COMPANY \| Deferred Income Tax Charge
Regulatory matters:
Regulatory asset not accruing carrying costs	(80,300)		(80,300)
Regulatory assets	80,303		80,303		81,465
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Regulatory asset not accruing carrying costs	(14,000)		(14,000)
Regulatory assets	14,037		14,037		15,273
GOLDEN STATE WATER COMPANY \| Other Regulatory Assets Net [Member]
Regulatory matters:
Regulatory assets	(17,310)		(17,310)		(15,656)
GOLDEN STATE WATER COMPANY \| Deferred Project Costs [Member]
Regulatory matters:
Regulatory assets								$ (20,400)
GOLDEN STATE WATER COMPANY \| Other Regulatory Assets (Liabilities) [Member]
Regulatory matters:
Regulatory assets							$ (1,100)
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism [Member]
Regulatory matters:
Regulatory assets	$ (19,100)		$ (19,100)
Water general rate case [Member] \| General Rate Case Memorandum Accounts
Regulatory matters:
Regulatory assets							$ (5,600)
Water Service Utility Operations [Member] \| Tax Cuts and Jobs Act memorandum accounts
Regulatory matters:
Regulatory assets						$ 7,200
Electric general rate case [Member] [Member] \| Revenues retroactive due to GRC delay [Member]
Regulatory matters:
Increase (Decrease) in Other Regulatory Assets					$ 2,300
Maximum [Member] \| GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Recovery Periods			24 months
Maximum [Member] \| GOLDEN STATE WATER COMPANY \| General Rate Case Memorandum Accounts
Regulatory matters:
Regulatory Asset Recovery Periods			24 months
Minimum [Member] \| GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Recovery Periods			12 months
Minimum [Member] \| GOLDEN STATE WATER COMPANY \| General Rate Case Memorandum Accounts
Regulatory matters:
Regulatory Asset Recovery Periods			12 months

Regulatory Matters: Alternative-Revenue Programs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jul. 01, 2019	May 30, 2019	Dec. 31, 2018
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Increase (decrease) in other regulatory assets			$ 20,500
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	$ (5,264)		$ (5,264)				$ (28,340)
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Commercial paper, term			90 days
Amount billed to customers as surcharges	5,500	$ 7,700	$ 9,100	$ 17,500
Regulatory assets	29,228		$ 29,228				$ 17,763
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism and Modified Cost Balancing Account \| Minimum
Regulatory matters:
Regulatory Asset Recovery Periods			12 months
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism and Modified Cost Balancing Account \| Maximum
Regulatory matters:
Regulatory Asset Recovery Periods			24 months
GOLDEN STATE WATER COMPANY \| WRAM
Regulatory matters:
Regulatory assets						$ 20,400
GOLDEN STATE WATER COMPANY \| Modified Cost Balancing Account
Regulatory matters:
Regulatory assets	$ 10,100		$ 10,100
Water Service Utility Operations [Member] \| Revenue Subject to Refund for TCJA [Member]
Regulatory matters:
Regulatory assets					$ (7,200)

Earnings per Share/Capital Stock: (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)	0						0	0
Payments Related to Tax Withholding for Share-based Compensation							$ 1,581	$ 1,217
Basic
Net income	$ 28,006	$ 26,784	$ 12,852	$ 22,952	$ 16,348	$ 10,782	$ 67,642	$ 50,082
Dividends Declared Per Common Share (in dollars per share)	$ 0.305			$ 0.275			$ 0.855	$ 0.785
Weighted Average Dividends Common Stock	$ 11,234			$ 10,102			$ 31,466	$ 28,831
Less: Distributed earnings to participating securities	50			54			137	151
Undistributed earnings	16,722			12,796			36,039	21,100
Undistributed earnings allocated to common shareholders	16,647			12,727			35,882	20,991
Undistributed earnings allocated to participating securities	75			69			157	109
Total income available to common shareholders, basic	$ 27,881			$ 22,829			$ 67,348	$ 49,822
Weighted average Common Shares outstanding, basic (in shares)	36,835,000			36,737,000			36,804,000	36,728,000
Basic earnings per Common Share (in dollars per share)	$ 0.76			$ 0.62			$ 1.83	$ 1.36
Diluted
Total income available to common shareholders, basic	$ 27,881			$ 22,829			$ 67,348	$ 49,822
Undistributed earnings for dilutive stock-based awards	75			69			157	109
Total common shareholders earnings, diluted	$ 27,956			$ 22,898			$ 67,505	$ 49,931
Weighted average Common Shares outstanding, basic (in shares)	36,835,000			36,737,000			36,804,000	36,728,000
Stock-based compensation (in shares)	161,000			213,000			156,000	207,000
Weighted average common shares outstanding, diluted (in shares)	36,996,000			36,950,000			36,960,000	36,935,000
Diluted earnings per Common Share (in dollars per share)	$ 0.76			$ 0.62			$ 1.83	$ 1.35

Earnings per Share/Capital Stock: (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Capital stock
Net income	$ 28,006	$ 26,784	$ 12,852	$ 22,952	$ 16,348	$ 10,782	$ 67,642	$ 50,082
Total income available to common shareholders, basic	$ 27,881			$ 22,829			$ 67,348	$ 49,822
Additional disclosure
Options outstanding (in shares)	8,556			47,792			8,556	47,792
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							81,459	64,245
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans				$ 348			$ 416
Payments Related to Tax Withholding for Share-based Compensation							(1,581)	$ (1,217)
Weighted Average Dividends Common Stock	$ 11,234			$ 10,102			31,466	28,831
Dividends paid							$ 31,466	$ 28,831
Dividends Declared Per Common Share (in dollars per share)	$ 0.305			$ 0.275			$ 0.855	$ 0.785
Preferred Stock Dividends and Other Adjustments	$ 50			$ 54			$ 137	$ 151
Undistributed Earnings, Basic	16,722			12,796			36,039	21,100
Undistributed earnings allocated to common shareholders	16,647			12,727			35,882	20,991
Undistributed earnings allocated to participating securities	$ 75			$ 69			$ 157	$ 109
Weighted average Common Shares outstanding, basic (in shares)	36,835,000			36,737,000			36,804,000	36,728,000
Basic earnings per Common Share (in dollars per share)	$ 0.76			$ 0.62			$ 1.83	$ 1.36
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	165,783			198,613			165,783	198,613
ASUS
Additional disclosure
Dividends paid	$ 11,300
Golden State Water Company [Member]
Capital stock
Net income	$ 23,362	$ 22,298	$ 9,022	$ 17,919	$ 13,648	$ 8,890	$ 54,682	$ 40,457
Additional disclosure
Payments Related to Tax Withholding for Share-based Compensation							(1,317)	(1,055)
Dividends paid				$ 10,100			$ 20,200	$ 28,850

Derivative Instruments (Details) $ in Thousands	3 Months Ended		9 Months Ended
Derivative Instruments (Details) $ in Thousands	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2019 USD ($) MWh	Sep. 30, 2018 USD ($)
Commodity Contract
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at end of the period	$ 3,000		$ 3,000
GOLDEN STATE WATER COMPANY
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume \| MWh			674,961
GOLDEN STATE WATER COMPANY \| Commodity Contract
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at beginning of the period	(267)	$ (1,710)	$ (311)	$ (2,941)
Unrealized gain (loss) on purchased power contracts	(2,755)	567	(2,711)	1,798
Fair value at end of the period	$ (3,022)	$ (1,143)	(3,022)	$ (1,143)
GOLDEN STATE WATER COMPANY \| Minimum \| Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract	3 years
GOLDEN STATE WATER COMPANY \| Maximum \| Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract	5 years
Electric Power Purchase Commitments [Member] \| Electric Service Utility Operations
Derivative Instruments, Gain (Loss) [Line Items]
Purchase Obligation	$ 28,000		$ 28,000

Fair Value of Financial Instruments: (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
GOLDEN STATE WATER COMPANY \| Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	$ 284,699		$ 324,978
GOLDEN STATE WATER COMPANY \| Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	380,007		$ 387,889
Mutual Funds \| Fair Value, Inputs, Level 1
Financial liabilities:
Long-term debt-GSWC	$ 18,800
Notes Payable 6.7 Percent Due 2019 [Member] \| GOLDEN STATE WATER COMPANY
Fair value of financial instruments
Debt and Capital Lease Obligations		$ 40,000
Financial liabilities:
Debt Instrument, Interest Rate, Stated Percentage		6.70%

Employee Benefit Plans: (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Employee Benefit Plans: (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Components of Net Periodic Benefits Cost:
Increase (Decrease) in Regulatory Assets and Liabilities			$ (19,112)	$ 22,945
GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Increase (Decrease) in Regulatory Assets and Liabilities			(19,112)	22,945
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 1,110	$ 1,335	3,330	4,005
Interest cost	2,132	1,912	6,396	5,736
Expected return on plan assets	(2,594)	(2,793)	(7,782)	(8,379)
Amortization of prior service cost	109	0	327	0
Amortization of actuarial (gain) loss	355	314	1,065	942
Net periodic benefits costs under accounting standards	1,112	768	3,336	2,304
Increase (Decrease) in Regulatory Assets and Liabilities	(160)	0	(502)	0
Expected contributions in current fiscal year	3,900		3,900
Defined Benefit Plan, Net Periodic Benefit Cost before Allocation to Overhead Pool	952	768	2,834	2,304
Pension Benefits \| GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Increase (Decrease) in Regulatory Assets and Liabilities	(160)		(502)
Regulatory adjustment — deferred	(2,800)		(2,800)
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	53	48	159	162
Interest cost	80	75	240	219
Expected return on plan assets	(112)	(123)	(336)	(369)
Amortization of prior service cost	0	0	0	0
Amortization of actuarial (gain) loss	(150)	(212)	(450)	(576)
Net periodic benefits costs under accounting standards	(129)	(212)	(387)	(564)
Increase (Decrease) in Regulatory Assets and Liabilities	0	0	0	0
Defined Benefit Plan, Net Periodic Benefit Cost before Allocation to Overhead Pool	(129)	(212)	(387)	(564)
SERP
Components of Net Periodic Benefits Cost:
Service cost	298	274	894	822
Interest cost	267	222	801	666
Expected return on plan assets	0	0	0	0
Amortization of prior service cost	0	0	0	0
Amortization of actuarial (gain) loss	118	262	354	786
Net periodic benefits costs under accounting standards	683	758	2,049	2,274
Increase (Decrease) in Regulatory Assets and Liabilities	0	0	0	0
Defined Benefit Plan, Net Periodic Benefit Cost before Allocation to Overhead Pool	$ 683	$ 758	$ 2,049	$ 2,274

Contingencies (Details) $ in Millions	9 Months Ended
Contingencies (Details) $ in Millions	Sep. 30, 2019 USD ($)
Loss Contingencies [Line Items]
Amount spent in clean-up and remediation activities [Abstract]	$ 1.5
Environmental Clean-Up and Remediation \| GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Environmental Remediation Expense	6.2
Accrued liability for the estimated additional cost to complete the clean-up at the site	$ 1.3

Leases Lease -additional information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Jan. 01, 2019	Dec. 31, 2018
Leases [Abstract]
Operating lease right-of-use assets	$ 13,017		$ 13,017		$ 7,600	$ 0
Operating lease liabilities	1,841		1,841			0
Operating lease liabilities	11,536		11,536			0
Short-term Lease Payments			806
Debt Instrument [Line Items]
Operating Lease, Expense	683	$ 569	2,000	$ 1,700
Notes Payable 9.56 Percent Due 2031 [Member]
Debt Instrument [Line Items]
Notes Payable to Bank	$ 28,000		$ 28,000
Debt Instrument, Interest Rate, Stated Percentage	9.56%		9.56%
Golden State Water Company [Member]
Leases [Abstract]
Operating lease right-of-use assets	$ 12,494		$ 12,494			0
Operating lease liabilities	1,559		1,559			0
Operating lease liabilities	$ 11,331		$ 11,331			$ 0
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital	0.4377		0.4377
Golden State Water Company [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital	0.6667		0.6667

Leases Supplemental Lease Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Debt Instrument [Line Items]
Operating Lease, Expense	$ 683	$ 569	$ 2,000	$ 1,700
Operating lease costs	827		2,386
Short-term lease costs	$ 71		$ 251
Weighted average remaining lease term (in years)	7 years 3 months 14 days		7 years 3 months 14 days
Weighted-average discount rate	3.60%		3.60%
Lease liabilities arising from obtaining right-of-use assets	$ 2,530		$ 17,228
Notes Payable 9.56 Percent Due 2031 [Member]
Debt Instrument [Line Items]
Notes Payable to Bank	$ 28,000		$ 28,000

Leases Lessee Operating Lease Liability Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Leases [Abstract]
2019 (October through December 2019)	$ 691
2020	2,709
2021	2,533
2022	2,218
2023	1,779
Thereafter	6,745
Total lease payments	16,675
Less: imputed interest	3,298
Total lease obligations	13,377	$ 8,000
Less: current obligations	1,841		$ 0
Long-term lease obligations	$ 11,536		0
2019 (October through December 2019)			2,818
2020			2,530
2021			1,497
2022			1,007
2023			546
Thereafter			605
Total lease payments			$ 9,003

Business Segments: (Details) $ in Thousands	3 Months Ended		9 Months Ended
Business Segments: (Details) $ in Thousands	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2019 USD ($) segment	Sep. 30, 2018 USD ($)	Dec. 31, 2018 USD ($)
Details of reportable segment
Total operating revenues	$ 134,496	$ 124,182	$ 360,876	$ 325,811
Operating income (loss)	42,724	33,975	102,349	78,234
Interest expense, net	5,453	5,307	16,234	16,106
Utility plant	1,378,366	1,262,915	1,378,366	1,262,915	$ 1,296,310
Depreciation and amortization expense	9,006	10,118	26,493	29,794
Income tax expense (benefit)	9,405	6,939	20,546	13,890
Capital additions	29,933	28,546	$ 111,088	87,328
AWR
Details of reportable segment
Number of reportable segments \| segment			3
GOLDEN STATE WATER COMPANY
Details of reportable segment
Public Utilities Property Plant and Equipment Depreciation on Transportation Equipment	80	58	$ 234	179
Number of reportable segments \| segment			2
Total operating revenues	107,245	95,564	$ 278,145	254,382
Operating income (loss)	36,982	27,540	86,346	66,482
Utility plant	1,358,830		1,358,830		$ 1,281,092
Depreciation and amortization expense	8,359	9,623	24,354	28,387
Income tax expense (benefit)	8,383	5,414	17,329	11,743
GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Details of reportable segment
Total operating revenues	95,249	87,689	248,112	228,834
GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Details of reportable segment
Total operating revenues	11,996	7,875	$ 30,033	25,548
ASUS \| Contracted Services
Details of reportable segment
Period of fixed price contracts to operate and maintain water systems at various military bases			50 years
Reportable Legal Entities \| GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Details of reportable segment
Total operating revenues	95,249	87,689	$ 248,112	228,834
Operating income (loss)	31,310	26,710	77,835	62,012
Interest expense, net	5,206	5,039	15,555	15,095
Utility plant	1,291,928	1,187,786	1,291,928	1,187,786
Depreciation and amortization expense	7,690	9,058	22,484	26,693
Income tax expense (benefit)	6,720	5,247	15,205	10,805
Capital additions	25,267	24,590	99,939	75,976
Reportable Legal Entities \| GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Details of reportable segment
Total operating revenues	11,996	7,875	30,033	25,548
Operating income (loss)	5,672	830	8,511	4,470
Interest expense, net	234	291	933	1,014
Utility plant	66,902	61,404	66,902	61,404
Depreciation and amortization expense	669	565	1,870	1,694
Income tax expense (benefit)	1,663	167	2,124	938
Capital additions	2,864	1,140	4,852	3,264
Reportable Legal Entities \| ASUS \| Contracted Services
Details of reportable segment
Total operating revenues	27,251	28,618	82,731	71,429
Operating income (loss)	5,745	6,437	16,010	11,759
Interest expense, net	(144)	118	(724)	255
Utility plant	19,536	13,725	19,536	13,725
Depreciation and amortization expense	647	495	2,139	1,407
Income tax expense (benefit)	1,391	1,606	3,816	2,865
Capital additions	1,802	2,816	6,297	8,088
Intersegment Eliminations \| AWR
Details of reportable segment
Total operating revenues	0	0	0	0
Operating income (loss)	(3)	(2)	(7)	(7)
Interest expense, net	157	(95)	470	(252)
Utility plant	0	0	0	0
Depreciation and amortization expense	0	0	0	0
Income tax expense (benefit)	(369)	(81)	(599)	(718)
Capital additions	$ 0	$ 0	$ 0	$ 0

Business Segments: (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Business Segments: (Details 2) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Details of reportable segment
Total utility plant	$ 1,378,366	$ 1,262,915	$ 1,378,366	$ 1,262,915	$ 1,296,310
Other assets	226,015	202,127	226,015	202,127
Total Assets	1,604,381	1,465,042	1,604,381	1,465,042	1,501,433
GOLDEN STATE WATER COMPANY
Details of reportable segment
Depreciation on transportation equipment	80	$ 58	234	$ 179
Total utility plant	1,358,830		1,358,830		1,281,092
Total Assets	$ 1,481,909		$ 1,481,909		$ 1,389,222

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On December 22, 2017, the Tax Act was signed into federal law. The provisions of this major tax reform were generally effective January 1, 2018. Among its significant provisions, the Tax Act reduced the federal corporate income tax rate from 35% to 21% and eliminated bonus depreciation for regulated utilities. AWR's effective income tax rate (“ETR”) was 25.1% and 23.2% for the three months ended September 30, 2019 and 2018, respectively, and was 23.3% and 21.7% for the nine months ended September 30, 2019 and 2018, respectively. GSWC's ETR was 26.4% and 23.2% for the three months ended September 30, 2019 and 2018, respectively, and was 24.1% and 22.5% for the nine months ended September 30, 2019 and 2018, respectively. The AWR and GSWC effective tax rates differ from the federal statutory tax rate primarily due to (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 nine months ended September 30, 2019 and 2018, (iii) the continuing amortization of the excess deferred income tax liability that commenced upon the lowering of the federal tax rate, and (iv) 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). As a regulated utility, GSWC treats certain temporary differences as flow-through in computing its income tax expense consistent with the income tax method used in its CPUC-jurisdiction ratemaking. Flow-through items either increase or decrease tax expense and thus impact the ETR.

Income Taxes: (Details)	3 Months Ended		9 Months Ended
Income Taxes: (Details)	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
GOLDEN STATE WATER COMPANY
Effective income tax rate
ETRs (as a percent)	26.40%	23.20%	24.10%	22.50%
Parent [Member]
Effective income tax rate
ETRs (as a percent)	25.10%	23.20%	23.30%	21.70%

Regulatory Matters: CPUC Rehearing Matter and Procurement Audits (Details) - GOLDEN STATE WATER COMPANY - USD ($) $ in Thousands	Sep. 30, 2019	May 30, 2019	Dec. 31, 2018
Regulatory matters:
Capital expenditure approved	$ (5,264)		$ (28,340)
Various refunds to customers
Regulatory matters:
Capital expenditure approved	$ (7,921)		$ (7,517)
Authorized Capital Infrastructure [Member]
Regulatory matters:
Capital expenditure approved		$ 334,500
Deferred Project Costs [Member]
Regulatory matters:
Capital expenditure approved		$ 20,400