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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2020	May 01, 2020
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
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)		36,883,771
Entity Central Index Key	0001056903
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
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	2020
Document Fiscal Period Focus	Q1

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,946,662	$ 1,926,543
Non-utility property, at cost	33,877	32,425
Total	1,980,539	1,958,968
Less - Accumulated depreciation	(548,142)	(543,263)
Net property, plant and equipment	1,432,397	1,415,705
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	27,744	30,293
Total other property and investments	28,860	31,409
Current Assets
Cash and cash equivalents	429	1,334
Accounts receivable - customers, less allowance for doubtful accounts	24,599	20,907
Unbilled receivable	19,548	20,482
Receivable from the U.S. government	20,879	22,613
Other accounts receivable, less allowance for doubtful accounts	3,032	3,096
Income taxes receivable	2,435	5,685
Materials and supplies, at weighted average cost	7,343	6,429
Regulatory assets — current	20,974	20,930
Prepayments and other current assets	9,417	5,413
Contract assets	18,749	15,567
Total current assets	127,405	122,456
Other Assets
Unbilled revenue- receivable from U.S. government	8,138	8,621
Receivable from the U.S. government	42,740	42,206
Contract assets	1,094	64
Operating lease right-of-use assets	12,556	13,168
Other	7,699	7,702
Total other assets	72,227	71,761
Total Assets	1,660,889	1,641,331
Capitalization
Outstanding: 36,883,771 shares in 2020 and 36,846,614 shares in 2019	255,841	255,566
Earnings reinvested in the business	348,742	345,964
Total common shareholders’ equity	604,583	601,530
Long-term debt	280,971	280,996
Total capitalization	885,554	882,526
Current Liabilities
Notes payable to banks	32,000	5,000
Long-term debt — current	349	344
Accounts payable	43,516	55,616
Income taxes payable	171	95
Accrued other taxes	8,367	11,110
Accrued employee expenses	14,681	14,255
Accrued interest	6,423	3,050
Unrealized loss on purchased power contracts	4,280	3,171
Contract liabilities	10,675	11,167
Operating lease liabilities	1,815	1,849
Other	10,243	10,341
Total current liabilities	132,520	115,998
Other Credits
Notes payable to bank	200,000	200,000
Advances for construction	63,925	63,989
Contributions in aid of construction - net	137,661	134,706
Deferred income taxes	126,456	125,304
Regulatory liabilities	19,107	23,380
Unamortized investment tax credits	1,274	1,295
Accrued pension and other postretirement benefits	69,213	68,469
Operating lease liabilities	11,174	11,739
Other	14,005	13,925
Total other credits	642,815	642,807
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	1,660,889	1,641,331
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Total	1,946,662	1,926,543
Less - Accumulated depreciation	(535,905)	(531,801)
Net property, plant and equipment	1,410,757	1,394,742
Other Property and Investments
Total other property and investments	25,666	28,212
Current Assets
Cash and cash equivalents	431	401
Accounts receivable - customers, less allowance for doubtful accounts	24,599	20,907
Unbilled receivable	17,427	18,636
Other accounts receivable, less allowance for doubtful accounts	1,888	1,857
Income taxes receivable from Parent	5,041	7,727
Materials and supplies, at weighted average cost	5,708	4,920
Regulatory assets — current	20,974	20,930
Prepayments and other current assets	7,248	4,497
Total current assets	83,316	79,875
Other Assets
Operating lease right-of-use assets	12,235	12,745
Other	6,885	6,880
Total other assets	19,120	19,625
Total Assets	1,538,859	1,522,454
Capitalization
Outstanding: 36,883,771 shares in 2020 and 36,846,614 shares in 2019	294,054	293,754
Earnings reinvested in the business	257,340	257,434
Total common shareholders’ equity	551,394	551,188
Long-term debt	280,971	280,996
Total capitalization	832,365	832,184
Current Liabilities
Long-term debt — current	349	344
Intercompany payable to Parent	182,447	158,845
Accounts payable	36,341	45,756
Accrued other taxes	7,841	10,640
Accrued employee expenses	12,766	12,386
Accrued interest	6,127	2,736
Unrealized loss on purchased power contracts	4,280	3,171
Operating lease liabilities	1,614	1,612
Other	9,655	9,745
Total current liabilities	261,420	245,235
Other Credits
Advances for construction	63,925	63,989
Contributions in aid of construction - net	137,661	134,706
Deferred income taxes	128,926	127,806
Regulatory liabilities	19,107	23,380
Unamortized investment tax credits	1,274	1,295
Accrued pension and other postretirement benefits	69,213	68,469
Operating lease liabilities	11,080	11,588
Other	13,888	13,802
Total other credits	445,074	445,035
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	$ 1,538,859	$ 1,522,454

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Common Stock, Shares Authorized	60,000,000	60,000,000
Accounts receivable - customers, allowance for doubtful accounts	$ 1,086	$ 857
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 59
Common Stock, Shares, Outstanding	36,883,771	36,757,842
GOLDEN STATE WATER COMPANY
Common Stock, Shares Authorized	1,000	1,000
Accounts receivable - customers, allowance for doubtful accounts	$ 1,086	$ 857
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
	Mar. 31, 2020	Mar. 31, 2019
Operating Revenues
Water	$ 71,424	$ 64,723
Electric	10,968	10,629
Contracted services	26,685	26,381
Total operating revenues	109,077	101,733
Operating Expenses
Water purchased	14,092	13,140
Power purchased for pumping	1,859	1,538
Groundwater production assessment	4,148	3,746
Power purchased for resale	3,043	3,704
Supply cost balancing accounts	(2,165)	(1,372)
Other operation	8,486	8,571
Administrative and general	22,950	21,672
Depreciation and amortization	8,811	10,832
Maintenance	3,884	2,566
Property and other taxes	5,159	4,896
ASUS construction	13,115	12,245
Gain on sale of assets	(4)	0
Total operating expenses	83,378	81,538
Operating Income	25,699	20,195
Other Income and Expenses
Interest expense	(6,050)	(6,317)
Interest income	558	942
Other, net	(2,234)	1,342
Total other income and expenses	(7,726)	(4,033)
Income from operations before income tax expense	17,973	16,162
Income tax expense	3,901	3,310
Net Income	$ 14,072	$ 12,852
Weighted Average Number of Common Shares Outstanding (in shares)	36,860	36,773
Basic Earnings Per Common Share (in dollars per share)	$ 0.38	$ 0.35
Weighted Average Number of Diluted Shares (in shares)	36,969	36,951
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.38	$ 0.35
Dividends Declared Per Common Share (in dollars per share)	$ 0.305	$ 0.275
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 71,424	$ 64,723
Electric	10,968	10,629
Total operating revenues	82,392	75,352
Operating Expenses
Water purchased	14,092	13,140
Power purchased for pumping	1,859	1,538
Groundwater production assessment	4,148	3,746
Power purchased for resale	3,043	3,704
Supply cost balancing accounts	(2,165)	(1,372)
Other operation	6,630	6,860
Administrative and general	16,838	16,094
Depreciation and amortization	8,029	9,989
Maintenance	3,193	1,913
Property and other taxes	4,633	4,413
Total operating expenses	60,300	60,025
Operating Income	22,092	15,327
Other Income and Expenses
Interest expense	(5,777)	(5,998)
Interest income	318	408
Other, net	(2,203)	1,405
Total other income and expenses	(7,662)	(4,185)
Income from operations before income tax expense	14,430	11,142
Income tax expense	3,228	2,120
Net Income	$ 11,202	$ 9,022

CONSOLIDATED STATEMENTS OF CHANGE IN COMMON SHAREHOLDERS' EQUITY Statement - USD ($) $ in Thousands	Total	Common Stock [Member]	Retained Earnings [Member]	GOLDEN STATE WATER COMPANY	GOLDEN STATE WATER COMPANY Common Stock [Member]	GOLDEN STATE WATER COMPANY Retained Earnings [Member]
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)	37,376	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, 2019		36,847,000			165
Beginning balances at Dec. 31, 2019	601,530	$ 255,566	345,964	551,188	$ 293,754	257,434
Add:
Net income	$ 14,072			11,202
Exercise of stock options and other issuance of Common Shares (in shares)	37,157	37,000
Exercise of stock options and other issuances of Common Shares	$ 30	$ 30
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	193	193		254	254
Dividend equivalent rights on stock-based awards not paid in cash	52	52		46	46
Deduct:
Dividends on Common Shares	11,242		11,242	11,250		11,250
Dividend equivalent rights on stock-based awards not paid in cash	52		52	46		46
Ending balances at Mar. 31, 2020	$ 604,583	$ 255,841	$ 348,742	$ 551,394	$ 294,054	$ 257,340
Balances (in shares) at Mar. 31, 2020		36,884,000			165

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash Flows From Operating Activities:
Net income	$ 14,072	$ 12,852
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,892	10,890
Provision for doubtful accounts	273	157
Deferred income taxes and investment tax credits	574	(2,321)
Stock-based compensation expense	1,844	1,998
Gain on sale of assets	(4)	0
Gain on investments held in a trust	2,413	(1,530)
Other — net	114	52
Changes in assets and liabilities:
Accounts receivable — customers	(4,085)	5,755
Unbilled receivable	1,417	7,957
Other accounts receivable	64	1,100
Receivables from the U.S. government	704	(2,322)
Materials and supplies	(914)	(117)
Prepayments and other assets	(3,400)	(1,329)
Contract assets	(3,716)	(1,576)
Regulatory assets	(2,976)	(3,987)
Accounts payable	(4,112)	(6,131)
Income taxes receivable/payable	3,326	5,572
Contract Liability	(492)	2,896
Accrued pension and other postretirement benefits	1,306	1,686
Other liabilities	354	(2,222)
Net Cash Provided by (Used in) Operating Activities	15,654	29,380
Cash Flows From Investing Activities:
Capital expenditures	(33,544)	(40,562)
Proceeds from sale of assets	46	0
Other investing activities	121	213
Net Cash Provided by (Used in) Investing Activities	(33,377)	(40,349)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	30	75
Receipt of advances for and contributions in aid of construction	3,522	1,927
Refunds on advances for construction	(591)	(562)
Retirement or repayments of long-term debt	(92)	(40,086)
Net change in notes payable to banks	27,000	56,000
Dividends paid	(11,242)	(10,113)
Other financing activities	1,809	1,569
Net Cash Provided by (Used in) Financing Activities	16,818	5,672
Net change in cash and cash equivalents	(905)	(5,297)
Cash and cash equivalents, beginning of period	1,334	7,141
Cash and cash equivalents, end of period	429	1,844
Non-cash transactions:
Accrued payables for investment in utility plant	15,748	27,207
Property installed by developers and conveyed	856	678
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	11,202	9,022
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,111	10,047
Provision for doubtful accounts	273	155
Deferred income taxes and investment tax credits	542	(2,849)
Stock-based compensation expense	1,706	1,845
Gain on investments held in a trust	2,413	(1,530)
Other — net	70	75
Changes in assets and liabilities:
Accounts receivable — customers	(4,085)	5,755
Unbilled receivable	1,209	3,437
Other accounts receivable	(31)	835
Materials and supplies	(788)	116
Prepayments and other assets	(2,246)	(331)
Regulatory assets	(2,976)	(3,987)
Accounts payable	(1,427)	(1,081)
Intercompany receivable/payable	(398)	(641)
Income taxes receivable/payable	2,686	4,969
Accrued pension and other postretirement benefits	1,306	1,686
Other liabilities	376	(1,657)
Net Cash Provided by (Used in) Operating Activities	17,943	25,866
Cash Flows From Investing Activities:
Capital expenditures	(32,013)	(39,113)
Other investing activities	121	213
Net Cash Provided by (Used in) Investing Activities	(31,892)	(38,900)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	3,522	1,927
Refunds on advances for construction	(591)	(562)
Retirement or repayments of long-term debt	(92)	(40,086)
Net change in intercompany borrowings	24,000	59,500
Dividends paid	(11,250)	(10,100)
Other financing activities	1,610	1,308
Net Cash Provided by (Used in) Financing Activities	13,979	9,371
Net change in cash and cash equivalents	30	(3,663)
Cash and cash equivalents, beginning of period	401	4,187
Cash and cash equivalents, end of period	431	524
Non-cash transactions:
Accrued payables for investment in utility plant	15,748	27,197
Property installed by developers and conveyed	$ 856	$ 678

Summary of Significant Accounting Policies	3 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2020
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 that will be a stand-alone subsidiary of AWR. The FERC and CPUC approved GSWC's application for reorganization in October and December of 2019, respectively. On April 30, 2020, the FERC also approved Bear Valley Electric Service, Inc.'s application for market-based rate authority with an accompanying tariff. The reorganization plan is pending the completion of certain closing procedures to effectuate the transfer of assets and liabilities. When completed, the reorganization plan is not expected to result in a substantive change to AWR's operations and business segments. 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. Certain prior period amounts have been reclassified on the statements of cash flows to conform to current year presentation. AWR owns all of the outstanding common shares of GSWC and ASUS and, upon completion of the reorganization plan, will own all the common shares of Bear Valley Electric Service, Inc. 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, 2019 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, 2019 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 $1.4 million and $1.1 million during the three month periods ended March 31, 2020 and 2019, 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 2020, AWR amended the credit facility to temporarily increase the borrowing capacity by $35.0 million to $260.0 million until December 31, 2020, at which point the commitment will be reduced to $200.0 million. As of March 31, 2020, there was $232.0 million outstanding under this facility, of which $32.0 million has been reflected as a current liability on the consolidated balance sheet of AWR. 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 intends to use any financing proceeds from GSWC to pay down the amounts outstanding under its credit facility. Furthermore, on April 24, 2020, the newly created entity, Bear Valley Electric Service, Inc., entered into a commitment letter with a bank that agreed to establish a $50.0 million revolving credit facility effective in June 2020 for a period of three years, subject to the execution and delivery of a definitive revolving credit agreement. Borrowings made under this facility will support the electric business operations and capital expenditures. 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 $182.4 million as of March 31, 2020 have been classified as a current liability on GSWC’s balance sheet. COVID-19 Impact: Recently, the outbreak of novel coronavirus (COVID-19) has become a global pandemic. GSWC continues to operate as its water and electric utility services are deemed essential services. GSWC's response to the COVID-19 outbreak continues to rapidly evolve and has included: (i) suspending through April 2021 service disconnections for nonpayments pursuant to CPUC orders, which will remain in effect over other existing requirements governing disconnections; (ii) waiving reconnection or facilities fees for affected customers and suspending deposit requirements for affected customers who must reconnect to the system; (iii) the temporary closing of customer service offices; (iv) increasing the number of employees telecommuting; and (v) delaying some capital improvement projects at its water utility services business. The effects of the continuing pandemic on the Company are still developing, but among other things, it has caused significant negative impacts on financial markets. This has resulted in significant fluctuations in the fair value of plan assets in the Company's pension and other retirement plans, which are likely to continue. Furthermore, due to expected future credit losses on utility customer bills, GSWC has increased its allowance for doubtful accounts as of March 31, 2020 and expects to increase intercompany borrowings as well as borrowings from outside sources due to the potential associated decrease in liquidity. Thus far, the COVID-19 pandemic has not had a material impact on ASUS's operations, as the water and wastewater services performed on the military bases are deemed essential services. The extent to which COVID-19 may materially impact GSWC’s results is uncertain but will depend on future developments, which cannot be predicted at this time. However, the CPUC has authorized GSWC to track incremental costs, including bad debt expense in excess of what is included in GSWC's revenue requirement, incurred as a result of the COVID-19 pandemic in a Catastrophic Event Memorandum Account ("CEMA") to be filed with the CPUC for future recovery. Recently Issued Accounting Pronouncements: Accounting Pronouncements Adopted in 2020 - In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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 has increased its allowance for doubtful accounts for utility customer accounts receivable by $393,000 due to the Company's current estimate of the expected associated economic impact of the COVID pandemic (see Note 10). Accounting Pronouncements to be Adopted in Future Periods 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 retirement 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. In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes. The amendments in this update simplify the accounting for income taxes by removing certain exceptions and clarifying certain requirements regarding franchise taxes, goodwill, consolidated tax expenses, and annual effective tax rate calculations. The ASU is effective for fiscal years beginning after December 15, 2020. Early adoption is permitted. Registrant is evaluating the impact of this ASU on its financial statements.

Revenue from Contract with Customer

3 Months Ended

Mar. 31, 2020

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 approximately 90% of total water and electric revenues. The vast majority of ASUS's revenues are from the U.S. government. For the three months ended March 31, 2020 and 2019, disaggregated revenues from contracts with customers by segment were as follows:



	Three Months Ended March 31,
(dollar in thousands)	2020		2019
Water:
Tariff-based revenues	$	69,254	$	59,575
Surcharges (cost-recovery activities)	734		291
Other	495		459
Water revenues from contracts with customers	70,483		60,325
WRAM under (over)-collection (alternative revenue program)	941		4,398
Total water revenues	71,424		64,723

Electric:
Tariff-based revenues	10,032		11,266
Surcharges (cost-recovery activities)	258		54
Electric revenues from contracts with customers	10,290		11,320
BRRAM under (over)-collection (alternative revenue program)	678		(691		)
Total electric revenues	10,968		10,629

Contracted services:
Water	14,701		13,355
Wastewater	11,984		13,026
Contracted services revenues from contracts with customers	26,685		26,381

Total revenues	$	109,077	$	101,733

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)	March 31, 2020		December 31, 2019
Unbilled receivables	$	10,259	$	10,467
Receivable from the U.S. government	$	63,619	$	64,819
Contract assets	$	19,843	$	15,631
Contract liabilities	$	10,675	$	11,167

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

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

Revenue for the three months ended March 31, 2020, which were included in contract liabilities at the beginning of the period were $7.6 million. Contracted services revenues recognized during the three months ended March 31, 2020 from performance obligations satisfied in previous periods were not material.

As of March 31, 2020, 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 34 to 48 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

3 Months Ended

Mar. 31, 2020

Regulated Operations [Abstract]

Regulatory Matters

In accordance with accounting principles for rate-regulated enterprises, Registrant records regulatory assets, which represent probable future recovery of costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At March 31, 2020, Registrant had approximately $42.7 million of regulatory liabilities, net of regulatory assets, not accruing carrying costs. Of this amount, (i) $79.5 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) $12.2 million of regulatory liabilities are from flowed-through deferred income taxes, (iii) $42.9 million of net regulatory assets relates to the underfunded position in Registrant's pension and other retirement obligations (not including the two-way pension balancing accounts), and (iv) $4.3 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)	March 31, 2020			December 31, 2019
GSWC
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account	$	25,011		$	22,535
Costs deferred for future recovery on Aerojet case	8,097			8,292
Pensions and other post-retirement obligations (Note 8)	40,170			40,693
Derivative unrealized loss (Note 5)	4,280			3,171
General rate case memorandum accounts	3,551			4,820
Excess deferred income taxes	(79,522		)	(79,886		)
Flow-through taxes, net	(12,246		)	(12,439		)
Other regulatory assets	19,845			18,842
Various refunds to customers	(7,319		)	(8,478		)
Total	$	1,867		$	(2,450	)

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, 2019 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2019.

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, 2019. For the three months ended March 31, 2020 and 2019, surcharges (net of surcredits) of approximately $2.2 million and $2.8 million, respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. During the three months ended March 31, 2020, GSWC recorded additional net under-collections in the WRAM/MCBA accounts of approximately $4.7 million due to lower-than-adopted water usage, as well as higher-than-adopted supply costs currently in billed customer rates. As of March 31, 2020, GSWC had an aggregated regulatory asset of $25.0 million, which is comprised of an $11.2 million under-collection in the WRAM accounts and a $13.8 million under-collection in the MCBA accounts. In February 2020, GSWC filed with the CPUC for recovery of the 2019 WRAM/MCBA balances.

Catastrophic Event Memorandum Account ("CEMA")

On April 3, 2020 the CPUC approved GSWC's request to activate a Catastrophic Event Memorandum Account ("CEMA") for COVID-19. GSWC's response to the pandemic has included suspending service disconnections for nonpayment, waiving reconnection or facilities fees for affected customers, and suspending deposit requirements for affected customers who must reconnect to the system. Costs incurred by GSWC in response to the COVID-19 outbreak, including bad debt expense in excess of what is included in GSWC's revenue requirement, are being included in the CEMA account for future recovery. As of March 31, 2020, costs recorded in the CEMA account have not been material, but are expected to increase in future periods to the extent that the COVID-19 pandemic continues.

Cost of Capital Proceeding

In March 2018, the CPUC issued a final decision in the cost of capital proceeding for GSWC and three other water utilities serving California for the years 2018 - 2020. Among other things, the final decision adopted for GSWC's water segment a return on equity of 8.90%, with a return on rate base of 7.91%.

Investor-owned water utilities serving California are required to file their cost of capital applications on a triennial basis, with the next scheduled filing required to have taken place on May 1, 2020 and to be effective for the years 2021 - 2023. In January 2020, GSWC, along with the three other water utilities, requested an extension of the date by which each of them must file its 2020 cost of capital application. In March 2020, the CPUC approved the request, postponing the filing date by one year until May 1, 2021, with a corresponding effective date of January 1, 2022. GSWC’s current authorized rate of return on rate base of 7.91%, based on its weighted cost of capital, will continue in effect through December 31, 2021.

Earnings per Share/Capital Stock

3 Months Ended

Mar. 31, 2020

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 March 31,
(in thousands, except per share amounts)	2020		2019
Net income	$	14,072	$	12,852
Less: (a) Distributed earnings to common shareholders	11,242		10,113
Distributed earnings to participating securities	37		47
Undistributed earnings	2,793		2,692

(b) Undistributed earnings allocated to common shareholders	2,784		2,679
Undistributed earnings allocated to participating securities	9		13
Total income available to common shareholders, basic (a)+(b)	$	14,026	$	12,792

Weighted average Common Shares outstanding, basic	36,860		36,773
Basic earnings per Common Share	$	0.38	$	0.35

Diluted EPS is based upon the weighted average number of Common Shares, including both outstanding shares and shares potentially issuable in connection with stock options and restricted stock units granted under AWR’s stock incentive plans for employees and the non-employee directors stock plans, and net income. There were no options outstanding as of March 31, 2020 and there were 29,160 options outstanding as of March 31, 2019 under these plans. At March 31, 2020 and 2019, there were also 129,637 and 184,833 restricted stock units outstanding, respectively, including performance shares awarded to officers of the Registrant.

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



Diluted:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2020		2019
Common shareholders earnings, basic	$	14,026	$	12,792
Undistributed earnings for dilutive stock-based awards	9		13
Total common shareholders earnings, diluted	$	14,035	$	12,805

Weighted average common shares outstanding, basic	36,860		36,773
Stock-based compensation (1)	109		178
Weighted average common shares outstanding, diluted	36,969		36,951

Diluted earnings per Common Share	$	0.38	$	0.35

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 29,160 stock options at March 31, 2019, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 129,637 and 184,833 restricted stock units at March 31, 2020 and 2019, respectively, were included in the calculation of diluted EPS for the three months ended March 31, 2020 and 2019.

There were no stock options outstanding at March 31, 2020, and there were no stock options outstanding at March 31, 2019 that were anti-dilutive.

During the three months ended March 31, 2020 and 2019, AWR issued 37,157 and 37,376 common shares, for approximately $30,000 and $75,000, respectively, under Registrant’s stock incentive plans for employees.

During the three months ended March 31, 2020 and 2019, AWR paid $1.8 million and $1.6 million, respectively, to taxing authorities on employees' behalf for shares withheld related to net share settlements. During the three months ended March 31, 2020 and 2019, GSWC paid $1.6 million and $1.3 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 March 31, 2020 and 2019, 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 three months ended March 31, 2020 and 2019, GSWC paid dividends of $11.3 million and $10.1 million, respectively, to AWR.

Derivative Instruments

3 Months Ended

Mar. 31, 2020

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 began 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 March 31, 2020, there was a $4.3 million unrealized loss recorded as a regulatory asset in the memorandum account for the purchased power contracts. The notional volume of derivatives remaining under these long-term contracts as of March 31, 2020 was 594,392 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 utilizes 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 months ended March 31, 2020 and 2019:



	For The Three Months Ended March 31,
(dollars in thousands)	2020			2019
Fair value at beginning of the period	$	(3,171	)	$	(311	)
Unrealized loss on purchased power contracts	(1,109		)	(25		)
Fair value at end of the period	$	(4,280	)	$	(336	)

Fair Value of Financial Instruments

3 Months Ended

Mar. 31, 2020

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 $19.1 million as of March 31, 2020. All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The investments held in the Rabbi Trust are included in "Other Property and Investments" on Registrant's balance sheets.

The table below estimates the fair value of long-term debt held by GSWC. The fair values as of March 31, 2020 and December 31, 2019 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. The interest rates used for the March 31, 2020 valuation increased as compared to December 31, 2019, decreasing the fair value of long-term debt as of March 31, 2020. Changes in the assumptions will produce different results.



	March 31, 2020				December 31, 2019
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	284,607	$	357,174	$	284,699	$	376,467

___________________

(1) Excludes debt issuance costs and redemption premiums.

- Definition

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

+ References + Details

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes AWR's effective income tax rate (“ETR”) was 21.7% and 20.5% for the three months ended March 31, 2020 and 2019, respectively. GSWC's ETR was 22.4% and 19.0% for the three months ended March 31, 2020 and 2019, 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 months ended March 31, 2020 and 2019; (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.

Employee Benefit Plans

3 Months Ended

Mar. 31, 2020

Retirement Benefits [Abstract]

Employee Benefit Plans

The components of net periodic benefit costs for Registrant’s pension plan, postretirement medical benefit plan and SERP for the three months ended March 31, 2020 and 2019 were as follows:



	For The Three Months Ended March 31,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2020			2019			2020			2019			2020		2019
Components of Net Periodic Benefits Cost:
Service cost	$	1,408		$	1,234		$	47		$	53		$	244	$	298
Interest cost	1,954			2,131			56			80			247		267
Expected return on plan assets	(2,950		)	(2,593		)	(127		)	(112		)	—		—
Amortization of prior service cost	109			109			—			—			—		—
Amortization of actuarial (gain) loss	442			359			(199		)	(150		)	211		118
Net periodic benefits costs under accounting standards	963			1,240			(223		)	(129		)	702		683
Regulatory adjustment - deferred	(93		)	—			—			—			—		—
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	$	870		$	1,240		$	(223	)	$	(129	)	$	702	$	683

In 2020, Registrant expects to contribute approximately $3.7 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 months ended March 31, 2020, GSWC's actual pension expense was higher than the amounts included in water customer rates by $93,000. During the three months ended March 31, 2019, GSWC did not have any deferral of pension costs as billed water revenues were based on 2018 rates. As of March 31, 2020, GSWC had a $2.7 million net over-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 3).

Contingencies	3 Months Ended
Contingencies	Mar. 31, 2020
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 March 31, 2020, the total amount spent to clean up and remediate GSWC’s plant facility was approximately $6.3 million, of which $1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of March 31, 2020, 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.

Allowance for Doubtful Accounts

3 Months Ended

Mar. 31, 2020

Allowance for Doubtful Accounts [Abstract]

Allowance for Doubtful Accounts

Note 10 — Allowance for Doubtful Accounts

Registrant adopted ASU 2016-13 Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments effective January 1, 2020. The guidance requires estimated credit losses on financial instruments, such as Registrant's trade and other receivable, be based on expected credit losses rather than incurred losses.

Registrant's allowance for doubtful account as of March 31, 2020 was developed based on observed effects of the economic impact of the COVID-19 pandemic on GSWC's aging of utility customer accounts receivable, as well as economic data such as unemployment rates and other considerations which may impact customers' ability to pay their bills. Management also took into consideration the impact of the CPUC's order to suspend through April 2021 service disconnections for nonpayments, which is expected to have the effect of increasing delinquent customer accounts receivable during the COVID-19 pandemic. However, the CPUC has authorized GSWC to track incremental costs, including bad debt expense in excess of what is included in GSWC's revenue requirement, incurred as a result of the COVID-19 pandemic in a CEMA account to be filed with the CPUC for future recovery. As a result, the adoption of ASU 2016-13 did not have a material earnings impact to Registrant.

The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries.



	Three Months Ended March 31, 2020
(dollars in thousands)	AWR			GSWC
Balances at December 31, 2019	$	916		$	916
Increase to provision	393			393
Accounts written off, net of recoveries	(164		)	(164		)
Balances at March 31, 2020	$	1,145		$	1,145

Allowance for doubtful accounts related to accounts receivable-customer	$	1,086		$	1,086
Allowance for doubtful accounts related to receivable from U.S. government	—			—
Allowance for doubtful accounts related to other accounts receivable	59			59
Total allowance for doubtful accounts	$	1,145		$	1,145

Business Segments

3 Months Ended

Mar. 31, 2020

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 March 31, 2020
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	71,424	$	10,968	$	26,685		$	—		$	109,077
Operating income (loss)	18,605		3,487		3,609			(2		)	25,699
Interest expense, net	5,133		326		(77		)	110			5,492
Utility plant	1,336,012		74,745		21,640			—			1,432,397
Depreciation and amortization expense (1)	7,422		607		782			—			8,811
Income tax expense (benefit)	2,378		850		748			(75		)	3,901
Capital additions	28,459		3,554		1,531			—			33,544



	As Of And For The Three Months Ended March 31, 2019
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	64,723	$	10,629	$	26,381		$	—		$	101,733
Operating income (loss)	13,266		2,061		4,870			(2		)	20,195
Interest expense, net	5,237		353		(361		)	146			5,375
Utility plant	1,247,080		62,584		15,838			—			1,325,502
Depreciation and amortization expense (1)	9,389		600		843			—			10,832
Income tax expense (benefit)	1,673		447		1,125			65			3,310
Capital additions	38,379		734		1,449			—			40,562

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $82,000

and $58,000 for the three months ended March 31, 2020 and 2019, respectively.

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



	March 31,
	2020		2019
Total utility plant	$	1,432,397	$	1,325,502
Other assets	228,492		200,595
Total consolidated assets	$	1,660,889	$	1,526,097

Summary of Significant Accounting Policies: (Policies)	3 Months Ended
Summary of Significant Accounting Policies: (Policies)	Mar. 31, 2020
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. Certain prior period amounts have been reclassified on the statements of cash flows to conform to current year presentation. AWR owns all of the outstanding common shares of GSWC and ASUS and, upon completion of the reorganization plan, will own all the common shares of Bear Valley Electric Service, Inc. 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, 2019 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, 2019 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 $1.4 million and $1.1 million during the three month periods ended March 31, 2020 and 2019, 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 2020, AWR amended the credit facility to temporarily increase the borrowing capacity by $35.0 million to $260.0 million until December 31, 2020, at which point the commitment will be reduced to $200.0 million. As of March 31, 2020, there was $232.0 million outstanding under this facility, of which $32.0 million has been reflected as a current liability on the consolidated balance sheet of AWR. 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 intends to use any financing proceeds from GSWC to pay down the amounts outstanding under its credit facility. Furthermore, on April 24, 2020, the newly created entity, Bear Valley Electric Service, Inc., entered into a commitment letter with a bank that agreed to establish a $50.0 million revolving credit facility effective in June 2020 for a period of three years, subject to the execution and delivery of a definitive revolving credit agreement. Borrowings made under this facility will support the electric business operations and capital expenditures. 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 $182.4 million as of March 31, 2020 have been classified as a current liability on GSWC’s balance sheet.
GSWC Long-Term Debt
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements: Accounting Pronouncements Adopted in 2020 - In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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 has increased its allowance for doubtful accounts for utility customer accounts receivable by $393,000 due to the Company's current estimate of the expected associated economic impact of the COVID pandemic (see Note 10). Accounting Pronouncements to be Adopted in Future Periods 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 retirement 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. In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes. The amendments in this update simplify the accounting for income taxes by removing certain exceptions and clarifying certain requirements regarding franchise taxes, goodwill, consolidated tax expenses, and annual effective tax rate calculations. The ASU is effective for fiscal years beginning after December 15, 2020. Early adoption is permitted. Registrant is evaluating the impact of this ASU on its financial statements.

Revenue from Contract with Customers (Tables)

3 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

For the three months ended March 31, 2020 and 2019, disaggregated revenues from contracts with customers by segment were as follows:



	Three Months Ended March 31,
(dollar in thousands)	2020		2019
Water:
Tariff-based revenues	$	69,254	$	59,575
Surcharges (cost-recovery activities)	734		291
Other	495		459
Water revenues from contracts with customers	70,483		60,325
WRAM under (over)-collection (alternative revenue program)	941		4,398
Total water revenues	71,424		64,723

Electric:
Tariff-based revenues	10,032		11,266
Surcharges (cost-recovery activities)	258		54
Electric revenues from contracts with customers	10,290		11,320
BRRAM under (over)-collection (alternative revenue program)	678		(691		)
Total electric revenues	10,968		10,629

Contracted services:
Water	14,701		13,355
Wastewater	11,984		13,026
Contracted services revenues from contracts with customers	26,685		26,381

Total revenues	$	109,077	$	101,733

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)	March 31, 2020		December 31, 2019
Unbilled receivables	$	10,259	$	10,467
Receivable from the U.S. government	$	63,619	$	64,819
Contract assets	$	19,843	$	15,631
Contract liabilities	$	10,675	$	11,167

Regulatory Matters: (Tables)

3 Months Ended

Mar. 31, 2020

Regulated Operations [Abstract]

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

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



(dollars in thousands)	March 31, 2020			December 31, 2019
GSWC
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account	$	25,011		$	22,535
Costs deferred for future recovery on Aerojet case	8,097			8,292
Pensions and other post-retirement obligations (Note 8)	40,170			40,693
Derivative unrealized loss (Note 5)	4,280			3,171
General rate case memorandum accounts	3,551			4,820
Excess deferred income taxes	(79,522		)	(79,886		)
Flow-through taxes, net	(12,246		)	(12,439		)
Other regulatory assets	19,845			18,842
Various refunds to customers	(7,319		)	(8,478		)
Total	$	1,867		$	(2,450	)

Earnings per Share/Capital Stock: (Tables)

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

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



Basic:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2020		2019
Net income	$	14,072	$	12,852
Less: (a) Distributed earnings to common shareholders	11,242		10,113
Distributed earnings to participating securities	37		47
Undistributed earnings	2,793		2,692

(b) Undistributed earnings allocated to common shareholders	2,784		2,679
Undistributed earnings allocated to participating securities	9		13
Total income available to common shareholders, basic (a)+(b)	$	14,026	$	12,792

Weighted average Common Shares outstanding, basic	36,860		36,773
Basic earnings per Common Share	$	0.38	$	0.35

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

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



Diluted:	For The Three Months Ended March 31,
(in thousands, except per share amounts)	2020		2019
Common shareholders earnings, basic	$	14,026	$	12,792
Undistributed earnings for dilutive stock-based awards	9		13
Total common shareholders earnings, diluted	$	14,035	$	12,805

Weighted average common shares outstanding, basic	36,860		36,773
Stock-based compensation (1)	109		178
Weighted average common shares outstanding, diluted	36,969		36,951

Diluted earnings per Common Share	$	0.38	$	0.35

Derivative Instruments (Tables)

3 Months Ended

Mar. 31, 2020

GOLDEN STATE WATER COMPANY

Derivative Instruments, Gain (Loss) [Line Items]

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

The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three months ended March 31, 2020 and 2019:



	For The Three Months Ended March 31,
(dollars in thousands)	2020			2019
Fair value at beginning of the period	$	(3,171	)	$	(311	)
Unrealized loss on purchased power contracts	(1,109		)	(25		)
Fair value at end of the period	$	(4,280	)	$	(336	)

Fair Value of Financial Instruments: (Tables)

3 Months Ended

Mar. 31, 2020

GOLDEN STATE WATER COMPANY

Fair value of financial instruments

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



	March 31, 2020				December 31, 2019
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	284,607	$	357,174	$	284,699	$	376,467

Employee Benefit Plans: (Tables)

3 Months Ended

Mar. 31, 2020

Retirement Benefits [Abstract]

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

The components of net periodic benefit costs for Registrant’s pension plan, postretirement medical benefit plan and SERP for the three months ended March 31, 2020 and 2019 were as follows:



	For The Three Months Ended March 31,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2020			2019			2020			2019			2020		2019
Components of Net Periodic Benefits Cost:
Service cost	$	1,408		$	1,234		$	47		$	53		$	244	$	298
Interest cost	1,954			2,131			56			80			247		267
Expected return on plan assets	(2,950		)	(2,593		)	(127		)	(112		)	—		—
Amortization of prior service cost	109			109			—			—			—		—
Amortization of actuarial (gain) loss	442			359			(199		)	(150		)	211		118
Net periodic benefits costs under accounting standards	963			1,240			(223		)	(129		)	702		683
Regulatory adjustment - deferred	(93		)	—			—			—			—		—
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	$	870		$	1,240		$	(223	)	$	(129	)	$	702	$	683

Allowance for Doubtful Accounts (Tables)

3 Months Ended

Mar. 31, 2020

Allowance for Doubtful Accounts [Abstract]

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

The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries.



	Three Months Ended March 31, 2020
(dollars in thousands)	AWR			GSWC
Balances at December 31, 2019	$	916		$	916
Increase to provision	393			393
Accounts written off, net of recoveries	(164		)	(164		)
Balances at March 31, 2020	$	1,145		$	1,145

Allowance for doubtful accounts related to accounts receivable-customer	$	1,086		$	1,086
Allowance for doubtful accounts related to receivable from U.S. government	—			—
Allowance for doubtful accounts related to other accounts receivable	59			59
Total allowance for doubtful accounts	$	1,145		$	1,145

Business Segments: (Tables)

3 Months Ended

Mar. 31, 2020

Segment Reporting [Abstract]

Schedule of reporting segments information



	As Of And For The Three Months Ended March 31, 2020
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	71,424	$	10,968	$	26,685		$	—		$	109,077
Operating income (loss)	18,605		3,487		3,609			(2		)	25,699
Interest expense, net	5,133		326		(77		)	110			5,492
Utility plant	1,336,012		74,745		21,640			—			1,432,397
Depreciation and amortization expense (1)	7,422		607		782			—			8,811
Income tax expense (benefit)	2,378		850		748			(75		)	3,901
Capital additions	28,459		3,554		1,531			—			33,544



	As Of And For The Three Months Ended March 31, 2019
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	64,723	$	10,629	$	26,381		$	—		$	101,733
Operating income (loss)	13,266		2,061		4,870			(2		)	20,195
Interest expense, net	5,237		353		(361		)	146			5,375
Utility plant	1,247,080		62,584		15,838			—			1,325,502
Depreciation and amortization expense (1)	9,389		600		843			—			10,832
Income tax expense (benefit)	1,673		447		1,125			65			3,310
Capital additions	38,379		734		1,449			—			40,562

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $82,000

and $58,000 for the three months ended March 31, 2020 and 2019, respectively.

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

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



	March 31,
	2020		2019
Total utility plant	$	1,432,397	$	1,325,502
Other assets	228,492		200,595
Total consolidated assets	$	1,660,889	$	1,526,097

Summary of Significant Accounting Policies: (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020 USD ($) customer registrant	Mar. 31, 2019 USD ($)	Dec. 31, 2020 USD ($)	Apr. 24, 2020 USD ($)	Dec. 31, 2019 USD ($)
Summary of significant accounting policies
Increase to provision	$ 393
Earnings reinvested in the business	348,742				$ 345,964
Operating lease right-of-use assets	$ 12,556				13,168
Nature of Operations:
Number of customers \| customer	1,000,000,000,000
Number of States in which Entity Operates	9
Basis of Presentation:
Number of registrants filing combined report \| registrant	2
Related Party Transactions
Notes payable to bank	$ 200,000				200,000
Notes payable to banks	$ 32,000				5,000
Related Party Transaction, Terms and Manner of Settlement	P24M
Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit	$ 232,000
GOLDEN STATE WATER COMPANY
Summary of significant accounting policies
Increase to provision	393
Earnings reinvested in the business	257,340				257,434
Operating lease right-of-use assets	12,235				12,745
Related Party Transactions
Payments to affiliate for corporate office administrative and general costs	1,400	$ 1,100
Intercompany payable to Parent	$ 182,447				$ 158,845
GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Nature of Operations:
Number of customers \| customer	261,000
GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Nature of Operations:
Number of customers \| customer	24,000
ASUS \| Contracted Services
Nature of Operations:
Period of fixed price contracts to operate and maintain water systems at various military bases	50 years
Sales \| 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%
Subsequent Event [Member] \| AWR \| Syndicated Credit Facility
Related Party Transactions
Line of Credit Facility, Incremental Expansion of Borrowing Capacity			$ 35,000
Subsequent Event [Member] \| Electric Service Utility Operations \| Syndicated Credit Facility
Related Party Transactions
Line of Credit Facility, Current Borrowing Capacity				$ 50,000
Subsequent Event [Member] \| Minimum [Member] \| AWR \| Syndicated Credit Facility
Related Party Transactions
Line of Credit Facility, Current Borrowing Capacity			200,000
Subsequent Event [Member] \| Maximum [Member] \| AWR \| Syndicated Credit Facility
Related Party Transactions
Line of Credit Facility, Current Borrowing Capacity			$ 260,000

Revenue from Contract with Customers - Additional Information (Details) - USD ($) $ in Billions	3 Months Ended	9 Months Ended
	Mar. 31, 2020	Sep. 30, 2019
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		P34Y
ASUS \| Maximum
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, explanation		P48Y
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
	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
WRAM under (over)-collection (alternative revenue program)	$ (71,424)	$ (64,723)
BRRAM under (over)-collection (alternative revenue program)	(10,968)	(10,629)
Total operating revenues	109,077	101,733
GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
WRAM under (over)-collection (alternative revenue program)	(71,424)	(64,723)
BRRAM under (over)-collection (alternative revenue program)	(10,968)	(10,629)
Total operating revenues	82,392	75,352
Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	70,483	60,325
Regulated Operating Revenue	941
Total operating revenues	71,424	64,723
Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	10,290	11,320
BRRAM under (over)-collection (alternative revenue program)	(678)	691
Total operating revenues	10,968	10,629
Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	26,685	26,381
Tariff-based Revenues \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	69,254	59,575
Tariff-based Revenues \| Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	10,032	11,266
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	734	291
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	258	54
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	495	459
Alternative revenues program [Member] \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
WRAM under (over)-collection (alternative revenue program)		(4,398)
Water \| Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	14,701	13,355
Wastewater \| Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 11,984	$ 13,026
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
	Sep. 30, 2019	Mar. 31, 2020	Dec. 31, 2019
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Unbilled receivable		$ 19,548	$ 20,482
Contract with Customer, Liability, Revenue Recognized	$ 7,600
ASUS
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Unbilled receivable		10,259	10,467
Receivable from the U.S. government		63,619	64,819
Contract assets		19,843	15,631
Contract liabilities		$ 10,675	$ 11,167

Regulatory Matters: (Details) $ in Thousands	3 Months Ended			9 Months Ended
Regulatory Matters: (Details) $ in Thousands	Mar. 31, 2020 USD ($)	Sep. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Sep. 30, 2019 USD ($)	Dec. 31, 2019 USD ($)	Mar. 31, 2018
Regulatory matters:
Regulatory asset not accruing carrying costs	$ (42,700)
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Increase (Decrease) in Other Regulatory Assets				$ 4,700
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	(42,900)
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	(1,867)				$ 2,450
GOLDEN STATE WATER COMPANY \| Various refunds to customers
Regulatory matters:
Regulatory assets	$ 7,319				8,478
GOLDEN STATE WATER COMPANY \| Cost of Capital, Proceeding for Water Regions [Member]
Regulatory matters:
Return on Equity Percentage	8.90%
Weighted Cost of Capital Percent	7.91%
Extend filing term	1 year
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Amount billed to customers as surcharges		$ 2,200	$ 2,800
Regulatory assets	$ (25,011)				(22,535)
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	(8,097)				(8,292)
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	(40,170)				(40,693)
GOLDEN STATE WATER COMPANY \| Derivative [Member]
Regulatory matters:
Regulatory asset not accruing carrying costs	(4,300)
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Regulatory assets	(4,280)				(3,171)
GOLDEN STATE WATER COMPANY \| General Rate Case Memorandum Accounts
Regulatory matters:
Regulatory assets	(3,551)				(4,820)
GOLDEN STATE WATER COMPANY \| Deferred Income Tax Charge
Regulatory matters:
Regulatory asset not accruing carrying costs	(79,500)
Regulatory assets	79,522				79,886
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Regulatory asset not accruing carrying costs	(12,200)
Regulatory assets	12,246				12,439
GOLDEN STATE WATER COMPANY \| Other Regulatory Assets Net [Member]
Regulatory matters:
Regulatory assets	(19,845)				$ (18,842)
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism [Member]
Regulatory matters:
Regulatory assets	$ (11,200)
Water Service Utility Operations [Member]
Regulatory matters:
Number of parties						3
Maximum [Member] \| GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
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

Regulatory Matters: Alternative-Revenue Programs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2019	Mar. 31, 2020	Dec. 31, 2019
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Increase (decrease) in other regulatory assets			$ 4,700
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets				$ 1,867	$ (2,450)
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	$ 2,200	$ 2,800
Regulatory assets				25,011	$ 22,535
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 \| Water Revenue Adjustment Mechanism [Member]
Regulatory matters:
Regulatory assets				11,200
GOLDEN STATE WATER COMPANY \| Modified Cost Balancing Account
Regulatory matters:
Regulatory assets				$ 13,800

Regulatory Matters: CPUC Rehearing Matter and Procurement Audits (Details) - GOLDEN STATE WATER COMPANY - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Regulatory matters:
Capital expenditure approved	$ 1,867	$ (2,450)
Various refunds to customers
Regulatory matters:
Capital expenditure approved	$ (7,319)	$ (8,478)

Earnings per Share/Capital Stock: (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)		0
Payments Related to Tax Withholding for Share-based Compensation	$ 1,809	$ 1,569
Basic
Net income	$ 14,072	$ 12,852
Dividends Declared Per Common Share (in dollars per share)	$ 0.305	$ 0.275
Weighted Average Dividends Common Stock	$ 11,242	$ 10,113
Less: Distributed earnings to participating securities	37	47
Undistributed earnings	2,793	2,692
Undistributed earnings allocated to common shareholders	2,784	2,679
Undistributed earnings allocated to participating securities	9	13
Total income available to common shareholders, basic	$ 14,026	$ 12,792
Weighted average Common Shares outstanding, basic (in shares)	36,860,000	36,773,000
Basic earnings per Common Share (in dollars per share)	$ 0.38	$ 0.35
Diluted
Total income available to common shareholders, basic	$ 14,026	$ 12,792
Undistributed earnings for dilutive stock-based awards	9	13
Total common shareholders earnings, diluted	$ 14,035	$ 12,805
Weighted average Common Shares outstanding, basic (in shares)	36,860,000	36,773,000
Stock-based compensation (in shares)	109,000	178,000
Weighted average common shares outstanding, diluted (in shares)	36,969,000	36,951,000
Diluted earnings per Common Share (in dollars per share)	$ 0.38	$ 0.35

Earnings per Share/Capital Stock: (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Capital stock
Net income	$ 14,072	$ 12,852
Total income available to common shareholders, basic	$ 14,026	$ 12,792
Additional disclosure
Options outstanding (in shares)	0	29,160
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)		0
Common Shares issued under DRP and the 2000 and 2008 Employee Plans	37,157	37,376
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans	$ 30	$ 75
Payments Related to Tax Withholding for Share-based Compensation	(1,809)	(1,569)
Weighted Average Dividends Common Stock	11,242	10,113
Dividends paid	$ 11,242	$ 10,113
Dividends Declared Per Common Share (in dollars per share)	$ 0.305	$ 0.275
Preferred Stock Dividends and Other Adjustments	$ 37	$ 47
Undistributed Earnings, Basic	2,793	2,692
Undistributed earnings allocated to common shareholders	2,784	2,679
Undistributed earnings allocated to participating securities	$ 9	$ 13
Weighted average Common Shares outstanding, basic (in shares)	36,860,000	36,773,000
Basic earnings per Common Share (in dollars per share)	$ 0.38	$ 0.35
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	129,637	184,833
ASUS
Additional disclosure
Dividends paid	$ 11,300
GOLDEN STATE WATER COMPANY
Capital stock
Net income	11,202	$ 9,022
Additional disclosure
Payments Related to Tax Withholding for Share-based Compensation	(1,610)	(1,308)
Dividends paid	$ 11,250	$ 10,100

Derivative Instruments (Details) $ in Thousands	3 Months Ended
Derivative Instruments (Details) $ in Thousands	Mar. 31, 2020 USD ($) MWh	Dec. 31, 2019 USD ($)	Mar. 31, 2019 USD ($)
Commodity Contract
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at end of the period	$ 4,300
GOLDEN STATE WATER COMPANY
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume \| MWh	594,392
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	$ (3,171)		$ (311)
Unrealized loss on purchased power contracts	(1,109)		(25)
Fair value at end of the period	$ (4,280)	$ (3,171)	$ (336)
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

Fair Value of Financial Instruments: (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
GOLDEN STATE WATER COMPANY \| Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	$ 284,607	$ 284,699
GOLDEN STATE WATER COMPANY \| Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	357,174	$ 376,467
Mutual Funds \| Fair Value, Inputs, Level 1
Financial liabilities:
Long-term debt-GSWC	$ 19,100

Income Taxes: (Details)	3 Months Ended
Income Taxes: (Details)	Mar. 31, 2020	Mar. 31, 2019
GOLDEN STATE WATER COMPANY
Effective income tax rate
ETRs (as a percent)	22.40%	19.00%
Parent [Member]
Effective income tax rate
ETRs (as a percent)	21.70%	20.50%

Employee Benefit Plans: (Details) - USD ($) $ in Thousands	3 Months Ended
Employee Benefit Plans: (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019
Components of Net Periodic Benefits Cost:
Increase (Decrease) in Regulatory Assets and Liabilities	$ (2,976)	$ (3,987)
GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Increase (Decrease) in Regulatory Assets and Liabilities	(2,976)	(3,987)
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	1,408	1,234
Interest cost	1,954	2,131
Expected return on plan assets	(2,950)	(2,593)
Amortization of prior service cost	109	109
Amortization of actuarial (gain) loss	442	359
Net periodic benefits costs under accounting standards	963	1,240
Increase (Decrease) in Regulatory Assets and Liabilities	(93)	0
Expected contributions in current fiscal year	3,700
Defined Benefit Plan, Net Periodic Benefit Cost before Allocation to Overhead Pool	870	1,240
Pension Benefits \| GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Regulatory adjustment — deferred	(2,700)
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	47	53
Interest cost	56	80
Expected return on plan assets	(127)	(112)
Amortization of prior service cost	0	0
Amortization of actuarial (gain) loss	(199)	(150)
Net periodic benefits costs under accounting standards	(223)	(129)
Increase (Decrease) in Regulatory Assets and Liabilities	0	0
Defined Benefit Plan, Net Periodic Benefit Cost before Allocation to Overhead Pool	(223)	(129)
SERP
Components of Net Periodic Benefits Cost:
Service cost	244	298
Interest cost	247	267
Expected return on plan assets	0	0
Amortization of prior service cost	0	0
Amortization of actuarial (gain) loss	211	118
Net periodic benefits costs under accounting standards	702	683
Increase (Decrease) in Regulatory Assets and Liabilities	0	0
Defined Benefit Plan, Net Periodic Benefit Cost before Allocation to Overhead Pool	702	$ 683
Water Service Utility Operations [Member] \| Pension Benefits \| GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Increase (Decrease) in Regulatory Assets and Liabilities	$ 93

Contingencies (Details) $ in Millions	3 Months Ended
Contingencies (Details) $ in Millions	Mar. 31, 2020 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	6.3
Accrued liability for the estimated additional cost to complete the clean-up at the site	$ 1.3

Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2020
Changes in allowance for doubtful accounts
Balance at beginning of year	$ 916
Increase to provision	393
Accounts written off, net of recoveries	(164)
Balance at end of year	1,145
Components of allowance for doubtful accounts
Allowance for doubtful accounts related to accounts receivable-customer		$ 1,086
Allowance for doubtful accounts related to receivable from U.S. government		0
Allowance for doubtful accounts related to other accounts receivable		59
Total allowance for doubtful accounts	1,145	1,145
GOLDEN STATE WATER COMPANY
Changes in allowance for doubtful accounts
Balance at beginning of year	916
Increase to provision	393
Accounts written off, net of recoveries	(164)
Balance at end of year	1,145
Components of allowance for doubtful accounts
Allowance for doubtful accounts related to accounts receivable-customer		1,086
Allowance for doubtful accounts related to receivable from U.S. government		0
Allowance for doubtful accounts related to other accounts receivable		59
Total allowance for doubtful accounts	$ 1,145	$ 1,145

Business Segments: (Details) $ in Thousands	3 Months Ended
Business Segments: (Details) $ in Thousands	Mar. 31, 2020 USD ($) segment	Mar. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)
Details of reportable segment
Total operating revenues	$ 109,077	$ 101,733
Operating income (loss)	25,699	20,195
Interest expense, net	5,492	5,375
Utility plant	1,432,397	1,325,502	$ 1,415,705
Depreciation and amortization expense	8,811	10,832
Income tax expense (benefit)	3,901	3,310
Capital additions	$ 33,544	40,562
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	$ 82	58
Number of reportable segments \| segment	2
Total operating revenues	$ 82,392	75,352
Operating income (loss)	22,092	15,327
Utility plant	1,410,757		$ 1,394,742
Depreciation and amortization expense	8,029	9,989
Income tax expense (benefit)	3,228	2,120
GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Details of reportable segment
Total operating revenues	71,424	64,723
GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Details of reportable segment
Total operating revenues	$ 10,968	10,629
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	$ 71,424	64,723
Operating income (loss)	18,605	13,266
Interest expense, net	5,133	5,237
Utility plant	1,336,012	1,247,080
Depreciation and amortization expense	7,422	9,389
Income tax expense (benefit)	2,378	1,673
Capital additions	28,459	38,379
Reportable Legal Entities \| GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Details of reportable segment
Total operating revenues	10,968	10,629
Operating income (loss)	3,487	2,061
Interest expense, net	326	353
Utility plant	74,745	62,584
Depreciation and amortization expense	607	600
Income tax expense (benefit)	850	447
Capital additions	3,554	734
Reportable Legal Entities \| ASUS \| Contracted Services
Details of reportable segment
Total operating revenues	26,685	26,381
Operating income (loss)	3,609	4,870
Interest expense, net	(77)	361
Utility plant	21,640	15,838
Depreciation and amortization expense	782	843
Income tax expense (benefit)	748	1,125
Capital additions	1,531	1,449
Intersegment Eliminations \| AWR
Details of reportable segment
Total operating revenues	0	0
Operating income (loss)	(2)	(2)
Interest expense, net	110	(146)
Utility plant	0	0
Depreciation and amortization expense	0	0
Income tax expense (benefit)	(75)	65
Capital additions	$ 0	$ 0

Business Segments: (Details 2) - USD ($) $ in Thousands	3 Months Ended
Business Segments: (Details 2) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Details of reportable segment
Total utility plant	$ 1,432,397	$ 1,325,502	$ 1,415,705
Other assets	228,492	200,595
Total Assets	1,660,889	1,526,097	1,641,331
GOLDEN STATE WATER COMPANY
Details of reportable segment
Depreciation on transportation equipment	82	$ 58
Total utility plant	1,410,757		1,394,742
Total Assets	$ 1,538,859		$ 1,522,454