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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2020	Jul. 30, 2020
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 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)		36,883,874
Entity Central Index Key	0001056903
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
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	Q2

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,975,085	$ 1,926,543
Non-utility property, at cost	35,309	32,425
Total	2,010,394	1,958,968
Less - Accumulated depreciation	(553,996)	(543,263)
Net property, plant and equipment	1,456,398	1,415,705
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	30,239	30,293
Total other property and investments	31,355	31,409
Current Assets
Cash and cash equivalents	6,496	1,334
Accounts receivable - customers, less allowance for doubtful accounts	30,355	20,907
Unbilled receivable	21,975	20,482
Receivable from the U.S. government	21,903	22,613
Other accounts receivable, less allowance for doubtful accounts	2,957	3,096
Income taxes receivable	155	5,685
Materials and supplies, at weighted average cost	8,168	6,429
Regulatory assets — current	19,917	20,930
Prepayments and other current assets	8,003	5,413
Contract assets	17,097	15,567
Total current assets	137,026	122,456
Other Assets
Unbilled revenue- receivable from U.S. government	7,660	8,621
Receivable from the U.S. government	42,496	42,206
Contract assets	3,361	64
Operating lease right-of-use assets	11,967	13,168
Other	7,705	7,702
Total other assets	73,189	71,761
Total Assets	1,697,968	1,641,331
Capitalization
Outstanding: 36,883,874 shares in 2020 and 36,846,614 shares in 2019	256,223	255,566
Earnings reinvested in the business	363,065	345,964
Total common shareholders’ equity	619,288	601,530
Long-term debt	280,886	280,996
Total capitalization	900,174	882,526
Current Liabilities
Notes payable to banks	49,000	5,000
Long-term debt — current	359	344
Accounts payable	51,771	55,616
Income taxes payable	5,401	95
Accrued other taxes	8,969	11,110
Accrued employee expenses	13,522	14,255
Accrued interest	2,935	3,050
Unrealized loss on purchased power contracts	3,827	3,171
Contract liabilities	10,569	11,167
Operating lease liabilities	1,794	1,849
Other	10,540	10,341
Total current liabilities	158,687	115,998
Other Credits
Notes payable to bank	200,000	200,000
Advances for construction	62,699	63,989
Contributions in aid of construction - net	137,591	134,706
Deferred income taxes	127,953	125,304
Regulatory liabilities	13,881	23,380
Unamortized investment tax credits	1,259	1,295
Accrued pension and other postretirement benefits	69,953	68,469
Operating lease liabilities	10,612	11,739
Other	15,159	13,925
Total other credits	639,107	642,807
Commitments and Contingencies
Total Capitalization and Liabilities	1,697,968	1,641,331
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Total	1,975,085	1,926,543
Less - Accumulated depreciation	(541,071)	(531,801)
Net property, plant and equipment	1,434,014	1,394,742
Other Property and Investments
Total other property and investments	28,164	28,212
Current Assets
Cash and cash equivalents	1,446	401
Accounts receivable - customers, less allowance for doubtful accounts	30,355	20,907
Unbilled receivable	19,236	18,636
Other accounts receivable, less allowance for doubtful accounts	1,966	1,857
Income taxes receivable from Parent	0	7,727
Materials and supplies, at weighted average cost	7,054	4,920
Regulatory assets — current	19,917	20,930
Prepayments and other current assets	6,411	4,497
Total current assets	86,385	79,875
Other Assets
Operating lease right-of-use assets	11,720	12,745
Other	6,885	6,880
Total other assets	18,605	19,625
Total Assets	1,567,168	1,522,454
Capitalization
Outstanding: 36,883,874 shares in 2020 and 36,846,614 shares in 2019	294,386	293,754
Earnings reinvested in the business	266,973	257,434
Total common shareholders’ equity	561,359	551,188
Long-term debt	280,886	280,996
Total capitalization	842,245	832,184
Current Liabilities
Long-term debt — current	359	344
Accounts payable	44,294	45,756
Income taxes payable	1,207	0
Accrued other taxes	8,595	10,640
Accrued employee expenses	11,648	12,386
Accrued interest	2,661	2,736
Unrealized loss on purchased power contracts	3,827	3,171
Operating lease liabilities	1,618	1,612
Other	9,960	9,745
Total current liabilities	283,404	245,235
Other Credits
Advances for construction	62,699	63,989
Contributions in aid of construction - net	137,591	134,706
Deferred income taxes	130,824	127,806
Regulatory liabilities	13,881	23,380
Unamortized investment tax credits	1,259	1,295
Accrued pension and other postretirement benefits	69,953	68,469
Operating lease liabilities	10,571	11,588
Other	14,741	13,802
Total other credits	441,519	445,035
Commitments and Contingencies
Total Capitalization and Liabilities	$ 1,567,168	$ 1,522,454

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Common Stock, Shares Authorized	60,000,000	60,000,000
Accounts receivable - customers, allowance for doubtful accounts	$ 1,603	$ 857
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 59
Common Stock, Shares, Outstanding	36,883,874	36,846,614
GOLDEN STATE WATER COMPANY
Common Stock, Shares Authorized	1,000	1,000
Accounts receivable - customers, allowance for doubtful accounts	$ 1,603	$ 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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Operating Revenues
Water	$ 87,074	$ 88,140	$ 158,498	$ 152,863
Electric	7,679	7,408	18,647	18,037
Contracted services	26,525	29,099	53,210	55,480
Total operating revenues	121,278	124,647	230,355	226,380
Operating Expenses
Water purchased	18,754	18,762	32,846	31,902
Power purchased for pumping	2,398	1,982	4,257	3,520
Groundwater production assessment	5,030	4,640	9,178	8,386
Power purchased for resale	1,967	2,391	5,010	6,095
Supply cost balancing accounts	(1,802)	1,207	(3,967)	(165)
Other operation	7,959	7,708	16,445	16,279
Administrative and general	20,398	19,529	43,348	41,201
Depreciation and amortization	9,031	6,655	17,842	17,487
Maintenance	4,094	3,053	7,978	5,619
Property and other taxes	5,246	4,870	10,405	9,766
ASUS construction	12,487	14,532	25,602	26,777
Gain on sale of assets	0	(112)	(4)	(112)
Total operating expenses	85,562	85,217	168,940	166,755
Operating Income	35,716	39,430	61,415	59,625
Other Income and Expenses
Interest expense	(5,322)	(6,282)	(11,372)	(12,599)
Interest income	490	876	1,048	1,818
Other, net	3,009	591	775	1,933
Total other income and expenses	(1,823)	(4,815)	(9,549)	(8,848)
Income from operations before income tax expense	33,893	34,615	51,866	50,777
Income tax expense	8,281	7,831	12,182	11,141
Net Income	$ 25,612	$ 26,784	$ 39,684	$ 39,636
Weighted Average Number of Common Shares Outstanding (in shares)	36,884	36,804	36,872	36,788
Basic Earnings Per Common Share (in dollars per share)	$ 0.69	$ 0.72	$ 1.07	$ 1.07
Weighted Average Number of Diluted Shares (in shares)	37,000	36,963	36,985	36,942
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.69	$ 0.72	$ 1.07	$ 1.07
Dividends Declared Per Common Share (in dollars per share)	$ 0.305	$ 0.275	$ 0.610	$ 0.550
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 87,074	$ 88,140	$ 158,498	$ 152,863
Electric	7,679	7,408	18,647	18,037
Total operating revenues	94,753	95,548	177,145	170,900
Operating Expenses
Water purchased	18,754	18,762	32,846	31,902
Power purchased for pumping	2,398	1,982	4,257	3,520
Groundwater production assessment	5,030	4,640	9,178	8,386
Power purchased for resale	1,967	2,391	5,010	6,095
Supply cost balancing accounts	(1,802)	1,207	(3,967)	(165)
Other operation	6,370	6,054	13,000	12,914
Administrative and general	15,733	13,678	32,571	29,772
Depreciation and amortization	8,209	6,006	16,238	15,995
Maintenance	3,201	2,452	6,394	4,365
Property and other taxes	4,718	4,422	9,351	8,835
Gain on sale of assets	0	(83)	0	(83)
Total operating expenses	64,578	61,511	124,878	121,536
Operating Income	30,175	34,037	52,267	49,364
Other Income and Expenses
Interest expense	(5,177)	(6,001)	(10,954)	(11,999)
Interest income	181	543	499	951
Other, net	3,049	545	846	1,950
Total other income and expenses	(1,947)	(4,913)	(9,609)	(9,098)
Income from operations before income tax expense	28,228	29,124	42,658	40,266
Income tax expense	7,309	6,826	10,537	8,946
Net Income	$ 20,919	$ 22,298	$ 32,121	$ 31,320

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			9,022
Exercise of stock options and other issuance of Common Shares (in shares)		37,000
Exercise of stock options and other issuances of Common Shares	75	$ 75
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements	463	463		572	572
Dividend equivalent rights on stock-based awards not paid in cash	70	70		60	60
Deduct:
Dividends on Common Shares	10,113		10,113	10,100		10,100
Dividend equivalent rights on stock-based awards not paid in cash	70		70	60		60
Ending balances at Mar. 31, 2019	561,500	$ 254,297	307,203	503,069	$ 293,044	210,025
Balances (in shares) at Mar. 31, 2019		36,795,000			165
Balance (in shares) at Dec. 31, 2018		36,758,000			165
Beginning balances at Dec. 31, 2018	558,223	$ 253,689	304,534	503,575	$ 292,412	211,163
Add:
Net income	$ 39,636			31,320
Exercise of stock options and other issuance of Common Shares (in shares)	73,854
Ending balances at Jun. 30, 2019	$ 578,787	$ 254,969	323,818	515,524	$ 293,345	222,179
Balances (in shares) at Jun. 30, 2019		36,832,000
Balance (in shares) at Mar. 31, 2019		36,795,000			165
Beginning balances at Mar. 31, 2019	561,500	$ 254,297	307,203	503,069	$ 293,044	210,025
Add:
Net income	26,784			22,298		22,298
Exercise of stock options and other issuance of Common Shares (in shares)		37,000
Exercise of stock options and other issuances of Common Shares	291	$ 291
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements	331	331		257	257
Dividend equivalent rights on stock-based awards not paid in cash	50	50		44	44
Deduct:
Dividends on Common Shares	10,119		10,119	10,100		10,100
Dividend equivalent rights on stock-based awards not paid in cash	50		50	44		44
Ending balances at Jun. 30, 2019	578,787	$ 254,969	323,818	515,524	$ 293,345	222,179
Balances (in shares) at Jun. 30, 2019		36,832,000
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		14,072	11,202
Exercise of stock options and other issuance of Common Shares (in shares)		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	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
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	$ 39,684			32,121
Exercise of stock options and other issuance of Common Shares (in shares)	37,260
Ending balances at Jun. 30, 2020	$ 619,288	$ 256,223	363,065	561,359	$ 294,386	266,973
Balances (in shares) at Jun. 30, 2020		36,884,000			165
Balance (in shares) at Mar. 31, 2020		36,884,000			165
Beginning balances at Mar. 31, 2020	604,583	$ 255,841	348,742	551,394	$ 294,054	257,340
Add:
Net income	25,612			20,919
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements	343	343		296	296
Dividend equivalent rights on stock-based awards not paid in cash	39	39		36	36
Deduct:
Dividends on Common Shares	11,250		11,250	11,250		11,250
Dividend equivalent rights on stock-based awards not paid in cash	39		39	36		36
Ending balances at Jun. 30, 2020	$ 619,288	$ 256,223	$ 363,065	$ 561,359	$ 294,386	$ 266,973
Balances (in shares) at Jun. 30, 2020		36,884,000			165

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash Flows From Operating Activities:
Net income	$ 39,684	$ 39,636
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	18,008	17,640
Provision for doubtful accounts	569	281
Deferred income taxes and investment tax credits	1,234	(1,703)
Stock-based compensation expense	2,127	2,179
Gain on sale of assets	(4)	(112)
Gain on investments held in a trust	(61)	(2,187)
Other — net	161	130
Changes in assets and liabilities:
Accounts receivable — customers	(10,514)	(1,129)
Unbilled receivable	(532)	5,524
Other accounts receivable	139	36
Receivables from the U.S. government	(2,587)	(2,909)
Materials and supplies	(1,739)	(414)
Prepayments and other assets	(1,400)	1,901
Contract assets	(1,820)	(2,934)
Regulatory assets	(6,995)	(13,932)
Accounts payable	(27)	83
Income taxes receivable/payable	10,836	3,363
Contract Liability	(598)	4,034
Accrued pension and other postretirement benefits	2,693	3,116
Other liabilities	(2,911)	(7,936)
Net Cash Provided by (Used in) Operating Activities	46,263	44,667
Cash Flows From Investing Activities:
Capital expenditures	(62,587)	(81,155)
Proceeds from sale of assets	46	102
Other investing activities	58	184
Net Cash Provided by (Used in) Investing Activities	(62,483)	(80,869)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	30	366
Receipt of advances for and contributions in aid of construction	4,630	6,290
Refunds on advances for construction	(2,767)	(4,074)
Retirement or repayments of long-term debt	(210)	(40,200)
Net change in notes payable to banks	44,000	90,000
Dividends paid	(22,492)	(20,232)
Other financing activities	1,809	1,573
Net Cash Provided by (Used in) Financing Activities	21,382	30,577
Net change in cash and cash equivalents	5,162	(5,625)
Cash and cash equivalents, beginning of period	1,334	7,141
Cash and cash equivalents, end of period	6,496	1,516
Non-cash transactions:
Accrued payables for investment in utility plant	19,892	23,433
Property installed by developers and conveyed	1,535	1,241
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	32,121	31,320
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	16,403	16,150
Provision for doubtful accounts	569	279
Deferred income taxes and investment tax credits	1,603	(2,432)
Stock-based compensation expense	1,942	1,952
Gain on sale of assets	0	(83)
Gain on investments held in a trust	(61)	(2,187)
Other — net	141	147
Changes in assets and liabilities:
Accounts receivable — customers	(10,514)	(1,129)
Unbilled receivable	(600)	658
Other accounts receivable	(109)	69
Materials and supplies	(2,134)	(235)
Prepayments and other assets	(894)	2,135
Regulatory assets	(6,995)	(13,932)
Accounts payable	2,432	3,127
Intercompany receivable/payable	(1,610)	0
Income taxes receivable/payable	8,934	5,893
Accrued pension and other postretirement benefits	2,693	3,116
Other liabilities	(2,888)	(6,607)
Net Cash Provided by (Used in) Operating Activities	41,033	38,241
Cash Flows From Investing Activities:
Capital expenditures	(59,589)	(76,660)
Proceeds from sale of assets	0	83
Other investing activities	58	184
Net Cash Provided by (Used in) Investing Activities	(59,531)	(76,393)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	4,630	6,290
Refunds on advances for construction	(2,767)	(4,074)
Retirement or repayments of long-term debt	(210)	(40,200)
Net change in intercompany borrowings	42,000	94,000
Dividends paid	(22,500)	(20,200)
Other financing activities	1,610	1,310
Net Cash Provided by (Used in) Financing Activities	19,543	34,506
Net change in cash and cash equivalents	1,045	(3,646)
Cash and cash equivalents, beginning of period	401	4,187
Cash and cash equivalents, end of period	1,446	541
Non-cash transactions:
Accrued payables for investment in utility plant	19,815	23,433
Property installed by developers and conveyed	$ 1,535	$ 1,241

Summary of Significant Accounting Policies	6 Months Ended
Summary of Significant Accounting Policies	Jun. 30, 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”), Bear Valley Electric Service, Inc. ("BVESI"), 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.” On July 1, 2020, GSWC completed the transfer of the electric utility assets and liabilities from its electric division to BVESI, a separate legal entity and wholly owned subsidiary of AWR (Note 12). This reorganization is not expected to result in any substantive changes to AWR's operations and business segments. 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. BVESI distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,000 customer connections. The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and BVESI's electric businesses in matters including properties, rates, services, facilities, and transactions by GSWC and BVESI with their affiliates. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various U.S. military bases pursuant to 50-year firm fixed-price contracts. These contracts are subject to 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, BVESI and ASUS. ASUS owns all of the outstanding common stock of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America ("GAAP"). Intercompany transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 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 and Financing Activities: GSWC, BVESI and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC has also allocated certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to ASUS of approximately $1.2 million and $1.3 million during the three months ended June 30, 2020 and 2019, respectively, and approximately $2.7 million and $2.4 million during the six months ended June 30, 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 would be reduced to $200.0 million. As of June 30, 2020, there was $249.0 million outstanding under this facility, of which $49.0 million has been reflected as a current liability on the consolidated balance sheet of AWR. Effective July 1, 2020, BVESI put in place and has access to a 3-year, $35 million revolving credit facility. Under the terms of the credit agreement, BVESI has the right to request an increase in the facility by an additional $15 million. On July 8, 2020, GSWC completed the issuance of unsecured private placement notes totaling $160.0 million (Note 12). GSWC used the proceeds from these notes to pay down a majority of the $199.2 million intercompany borrowings from AWR parent. AWR used the proceeds received from GSWC to pay down borrowings on its revolving credit facility. Following the issuance of the notes, effective July 15, 2020 AWR reduced the aggregate borrowing capacity of its credit facility to $200.0 million pursuant to the terms of that credit facility agreement. The CPUC requires GSWC to completely pay down all intercompany borrowings from AWR within a 24-month period. 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 $199.2 million as of June 30, 2020 have been classified as a current liability on GSWC’s balance sheet. COVID-19 Impact: GSWC and BVESI continue to operate as its water and electric utility services are deemed essential services, and continue monitoring the guidance provided by federal, state, and local health authorities and other government officials. GSWC's response to the COVID-19 outbreak 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) increasing the number of employees telecommuting; and (iii) delaying some capital improvement projects at its water utility services business. At this time, neither GSWC nor BVESI is unable to predict the financial impact this situation may have on the remainder of 2020. However, the pandemic has caused significant volatility on financial markets, resulting in significant fluctuations in the fair value of plan assets in GSWC's pension and other retirement plans. Management believes that this volatility is likely to continue during the pandemic. Furthermore, due to expected future credit losses on utility customer bills, GSWC has increased its allowance for doubtful accounts as of June 30, 2020. 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. GSWC has recorded the amounts in this CEMA account as a regulatory asset, as the Company believes such amounts are probable of recovery. 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. 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. For the three and six months ended June 30, 2020, Registrant has increased its allowance for doubtful accounts for utility customer accounts receivable by $673,000 and $1.1 million, respectively, due to Registrant'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

6 Months Ended

Jun. 30, 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 and BVESI have 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 and six months ended June 30, 2020 and 2019, disaggregated revenues from contracts with customers by segment were as follows:



	Three Months Ended June 30,					Six Months Ended June 30,
(dollar in thousands)	2020		2019			2020		2019
Water:
Tariff-based revenues	$	77,264	$	76,876		$	146,518	$	136,451
Surcharges (cost-recovery activities)	962		763			1,696		1,054
Other	491		461			986		920
Water revenues from contracts with customers	78,717		78,100			149,200		138,425
WRAM under-collection (alternative revenue program)	8,357		10,040			9,298		14,438
Total water revenues	87,074		88,140			158,498		152,863

Electric:
Tariff-based revenues	7,384		7,698			17,416		18,964
Surcharges (cost-recovery activities)	178		43			436		97
Electric revenues from contracts with customers	7,562		7,741			17,852		19,061
BRRAM under (over)-collection (alternative revenue program)	117		(333		)	795		(1,024		)
Total electric revenues	7,679		7,408			18,647		18,037

Contracted services:
Water	13,472		14,620			28,173		27,975
Wastewater	13,053		14,479			25,037		27,505
Contracted services revenues from contracts with customers	26,525		29,099			53,210		55,480

Total AWR revenues	$	121,278	$	124,647		$	230,355	$	226,380

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)	June 30, 2020		December 31, 2019
Unbilled receivables	$	10,399	$	10,467
Receivable from the U.S. government	$	64,399	$	64,819
Contract assets	$	20,458	$	15,631
Contract liabilities	$	10,569	$	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 and six months ended June 30, 2020, which were included in contract liabilities at the beginning of the period were $6.7 million and $9.7 million, respectively. Contracted services revenues recognized during the three and six months ended June 30, 2020 from performance obligations satisfied in previous periods were not material.

As of June 30, 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.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

+ Details

Regulatory Matters

6 Months Ended

Jun. 30, 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 June 30, 2020, Registrant had approximately $42.8 million of regulatory liabilities, net of regulatory assets, not accruing carrying costs. Of this amount, (i) $79.2 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) $11.8 million of regulatory liabilities are from flowed-through deferred income taxes, (iii) $42.2 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) $3.8 million of regulatory assets relates to a memorandum account authorized by the CPUC to track unrealized gains and losses on BVESI'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 and BVESI 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 and BVESI consider 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 or BVESI's assets are not recoverable in customer rates, it 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)	June 30, 2020			December 31, 2019
GSWC
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account	$	29,495		$	22,535
Costs deferred for future recovery on Aerojet case	7,745			8,292
Pensions and other post-retirement obligations (Note 8)	40,850			40,693
Derivative unrealized loss (Note 5)	3,827			3,171
General rate case memorandum accounts	2,035			4,820
Excess deferred income taxes	(79,158		)	(79,886		)
Flow-through taxes, net	(11,788		)	(12,439		)
Other regulatory assets	19,752			18,842
Various refunds to customers	(6,722		)	(8,478		)
Total	$	6,036		$	(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. In February 2020, GSWC filed with the CPUC for recovery of the 2019 WRAM/MCBA balances. Accordingly, GSWC has implemented surcharges to recover all of its WRAM/MCBA balances as of December 31, 2019. For the three months ended June 30, 2020 and 2019, surcharges (net of surcredits) of approximately $3.8 million and $832,000, respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. For the six months ended June 30, 2020 and 2019, surcharges (net of surcredits) of approximately $6.1 million and $3.6 million, respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. During the six months ended June 30, 2020, GSWC recorded additional net under-collections in the WRAM/MCBA accounts of approximately $13.0 million due to lower-than-adopted water usage, as well as higher-than-adopted supply costs currently in billed customer rates. As of June 30, 2020, GSWC had an aggregated regulatory asset of $29.5 million, which is comprised of a $15.7 million under-collection in the WRAM accounts and a $13.8 million under-collection in the MCBA accounts.

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. 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 June 30, 2020, $669,000 in COVID-19 related incremental costs have been recorded as a regulatory asset as the Company believes such amounts are probable of recovery.

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

6 Months Ended

Jun. 30, 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 June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2020		2019		2020		2019
Net income	$	25,612	$	26,784	$	39,684	$	39,636
Less: (a) Distributed earnings to common shareholders	11,250		10,119		22,492		20,232
Distributed earnings to participating securities	40		46		77		88
Undistributed earnings	14,322		16,619		17,115		19,316

(b) Undistributed earnings allocated to common shareholders	14,271		16,543		17,057		19,232
Undistributed earnings allocated to participating securities	51		76		58		84
Total income available to common shareholders, basic (a)+(b)	$	25,521	$	26,662	$	39,549	$	39,464

Weighted average Common Shares outstanding, basic	36,884		36,804		36,872		36,788
Basic earnings per Common Share	$	0.69	$	0.72	$	1.07	$	1.07

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 June 30, 2020 and there were 11,556 options outstanding as of June 30, 2019 under these plans. At June 30, 2020 and 2019, there were also 133,863 and 170,372 restricted stock units outstanding, respectively, including performance shares awarded to officers of the Registrant.

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



Diluted:	For The Three Months Ended June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2020		2019		2020		2019
Common shareholders earnings, basic	$	25,521	$	26,662	$	39,549	$	39,464
Undistributed earnings for dilutive stock-based awards	51		75		58		84
Total common shareholders earnings, diluted	$	25,572	$	26,737	$	39,607	$	39,548

Weighted average common shares outstanding, basic	36,884		36,804		36,872		36,788
Stock-based compensation (1)	116		159		113		154
Weighted average common shares outstanding, diluted	37,000		36,963		36,985		36,942

Diluted earnings per Common Share	$	0.69	$	0.72	$	1.07	$	1.07

(1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 11,556 stock options at June 30, 2019, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 133,863 and 170,372 restricted stock units at June 30, 2020 and 2019, respectively, were included in the calculation of diluted EPS for the three months ended June 30, 2020 and 2019.

There were no stock options outstanding at June 30, 2020, and there were no stock options outstanding at June 30, 2019 that were anti-dilutive.

During the six months ended June 30, 2020 and 2019, AWR issued 37,260 and 73,854 common shares, for approximately $30,000 and $366,000, respectively, under Registrant’s stock incentive plans for employees.

During the six months ended June 30, 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 six months ended June 30, 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 June 30, 2020 and 2019, AWR paid quarterly dividends of approximately $11.3 million, or $0.305 per share, and $10.1 million, or $0.275 per share, respectively. During the six months ended June 30, 2020 and 2019, AWR paid quarterly dividends of approximately $22.5 million, or $0.61 per share, and $20.2 million, or $0.550 per share, respectively.

During the three months ended June 30, 2020 and 2019, GSWC paid dividends of $11.3 million and $10.1 million, respectively, to AWR. During the six months ended June 30, 2020 and 2019, GSWC paid dividends of $22.5 million and $20.2 million, respectively, to AWR.

Derivative Instruments

6 Months Ended

Jun. 30, 2020

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments

GSWC's electric division purchased 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 GSWC to enter into new long-term purchased power contracts with energy providers, which GSWC executed in September 2019. GSWC 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. BVESI assumed the obligations under these contracts on July 1, 2020.

These purchase power contracts are subject to the accounting guidance for derivatives and require mark-to-market derivative accounting. Among other things, the CPUC authorized GSWC to use a regulatory asset and liability memorandum account to offset the mark-to-market entries required by the accounting guidance. This accounting treatment also applies to BVESI. 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 did not impact GSWC’s earnings. As of June 30, 2020, there was a $3.8 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 June 30, 2020 was 562,253 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 has made 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 the Level 3 derivatives for the three and six months ended June 30, 2020 and 2019:



	For The Three Months Ended June 30,						For The Six Months Ended June 30,
(dollars in thousands)	2020			2019			2020			2019
Fair value at beginning of the period	$	(4,280	)	$	(336	)	$	(3,171	)	$	(311	)
Unrealized gains (losses) on purchased power contracts	453			69			(656		)	44
Fair value at end of the period	$	(3,827	)	$	(267	)	$	(3,827	)	$	(267	)

Fair Value of Financial Instruments

6 Months Ended

Jun. 30, 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 $21.6 million as of June 30, 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 June 30, 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 June 30, 2020 valuation increased as compared to December 31, 2019, decreasing the fair value of long-term debt as of June 30, 2020. Changes in the assumptions will produce different results.



	June 30, 2020				December 31, 2019
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	284,489	$	386,284	$	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	6 Months Ended
Income Taxes	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes AWR's effective income tax rate (“ETR”) was 24.4% and 22.6% for the three months ended June 30, 2020 and 2019, respectively, and was 23.5% and 21.9% for the six months ended June 30, 2020 and 2019, respectively. GSWC's ETR was 25.9% and 23.4% for the three months ended June 30, 2020 and 2019, respectively, and was 24.7% and 22.2% for the six months ended June 30, 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 and six months ended June 30, 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.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Employee Benefit Plans

6 Months Ended

Jun. 30, 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 and six months ended June 30, 2020 and 2019 were as follows:



	For The Three Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2020			2019			2020			2019			2020		2019
Components of Net Periodic Benefits Cost:
Service cost	$	1,372		$	986		$	47		$	53		$	244	$	298
Interest cost	1,986			2,133			56			80			247		267
Expected return on plan assets	(2,950		)	(2,595		)	(127		)	(112		)	—		—
Amortization of prior service cost	109			109			—			—			—		—
Amortization of actuarial (gain) loss	526			351			(199		)	(150		)	211		118
Net periodic benefits costs under accounting standards	1,043			984			(223		)	(129		)	702		683
Regulatory adjustment - deferred	(148		)	(342		)	—			—			—		—
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	$	895		$	642		$	(223	)	$	(129	)	$	702	$	683

	For The Six Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2020			2019			2020			2019			2020		2019
Components of Net Periodic Benefits Cost:
Service cost	$	2,780		$	2,220		$	94		$	106		$	488	$	596
Interest cost	3,940			4,264			112			160			494		534
Expected return on plan assets	(5,900		)	(5,188		)	(254		)	(224		)	—		—
Amortization of prior service cost	218			218			—			—			—		—
Amortization of actuarial (gain) loss	968			710			(398		)	(300		)	422		236
Net periodic benefits costs under accounting standards	2,006			2,224			(446		)	(258		)	1,404		1,366
Regulatory adjustment - deferred	(241		)	(342		)	—			—			—		—
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	$	1,765		$	1,882		$	(446	)	$	(258	)	$	1,404	$	1,366

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 and six months ended June 30, 2020, GSWC's actual pension expense was higher than the amounts included in water customer rates by $148,000 and $241,000, respectively. During the three and six ended June 30, 2019, GSWC's actual pension expense was higher than the amounts included in water customer rates by $342,000. As of June 30, 2020, GSWC had a $1.4 million net over-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 3).

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

Contingencies	6 Months Ended
Contingencies	Jun. 30, 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 June 30, 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 June 30, 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

6 Months Ended

Jun. 30, 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 receivables, be based on expected credit losses rather than incurred losses.

Registrant's allowance for doubtful account as of June 30, 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 and BVESI to track incremental costs, including bad debt expense in excess of what is included in their respective revenue requirements, incurred as a result of the COVID-19 pandemic in CEMA accounts to be filed with the CPUC for future recovery.

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



	Three Months Ended June 30, 2020						Six Months Ended June 30, 2020
(dollars in thousands)	AWR			GSWC			AWR			GSWC
Balances at beginning of the period	$	1,145		$	1,145		$	916		$	916
Increase to provision	673			673			1,066			1,066
Accounts written off, net of recoveries	(156		)	(156		)	(320		)	(320		)
Balances at end of the period	$	1,662		$	1,662		$	1,662		$	1,662

Allowance for doubtful accounts related to accounts receivable-customer	$	1,603		$	1,603		$	1,603		$	1,603
Allowance for doubtful accounts related to receivable from U.S. government	—			—			—			—
Allowance for doubtful accounts related to other accounts receivable	59			59			59			59
Total allowance for doubtful accounts	$	1,662		$	1,662		$	1,662		$	1,662

Business Segments

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Business Segments

AWR has three reportable segments, water, electric and contracted services, whereas prior to July 1, 2020 GSWC had two segments, water and electric. On July 1, 2020, GSWC completed the transfer of the electric utility assets and liabilities from its electric division to BVESI, a separate legal entity and wholly owned subsidiary of AWR. 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 and BVESI, rate-regulated utilities, 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 June 30, 2020
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	87,074	$	7,679	$	26,525		$	—		$	121,278
Operating income (loss)	28,662		1,513		5,543			(2		)	35,716
Interest expense, net	4,857		139		(220		)	56			4,832
Utility plant	1,353,671		80,343		22,384			—			1,456,398
Depreciation and amortization expense (1)	7,601		608		822			—			9,031
Income tax expense (benefit)	6,970		339		1,301			(329		)	8,281
Capital additions	22,076		5,500		1,467			—			29,043



	As Of And For The Three Months Ended June 30, 2019
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	88,140	$	7,408	$	29,099		$	—		$	124,647
Operating income (loss)	33,259		778		5,395			(2		)	39,430
Interest expense, net	5,112		346		(219		)	167			5,406
Utility plant	1,273,962		63,462		18,239			—			1,355,663
Depreciation and amortization expense (1)	5,405		601		649			—			6,655
Income tax expense (benefit)	6,812		14		1,300			(295		)	7,831
Capital additions	36,293		1,254		3,046			—			40,593



	As Of And For The Six Months Ended June 30, 2020
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	158,498	$	18,647	$	53,210		$	—		$	230,355
Operating income (loss)	47,267		5,000		9,152			(4		)	61,415
Interest expense, net	9,990		465		(297		)	166			10,324
Utility plant	1,353,671		80,343		22,384			—			1,456,398
Depreciation and amortization expense (1)	15,023		1,215		1,604						17,842
Income tax expense (benefit)	9,348		1,189		2,049			(404		)	12,182
Capital additions	50,535		9,054		2,998						62,587



	As Of And For The Six Months Ended June 30, 2019
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	152,863	$	18,037	$	55,480		$	—		$	226,380
Operating income (loss)	46,525		2,839		10,265			(4		)	59,625
Interest expense, net	10,349		699		(580		)	313			10,781
Utility plant	1,273,962		63,462		18,239			—			1,355,663
Depreciation and amortization expense (1)	14,794		1,201		1,492			—			17,487
Income tax expense (benefit)	8,485		461		2,425			(230		)	11,141
Capital additions	74,672		1,988		4,495			—			81,155

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $83,000

and $96,000 for the three months ended June 30, 2020 and 2019, respectively, and $165,000 and $154,000 for the six months ended June 30, 2020 and 2019, respectively.

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



	June 30,
	2020		2019
Total utility plant	$	1,456,398	$	1,355,663
Other assets	241,570		211,620
Total consolidated assets	$	1,697,968	$	1,567,283

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Completion of Electric Utility Reorganization Plan and Financing Arrangement: On July 1, 2020, GSWC completed the transfer of the electric utility assets and liabilities from its electric division to BVESI in exchange for common shares of BVESI. GSWC then immediately distributed all of BVESI's common shares to AWR, whereupon BVESI became wholly owned directly by AWR. The reorganization is not expected to result in any substantive changes to AWR's operations or business segments. In addition, effective July 1, 2020, BVESI put in place and has access to a 3-year, $35 million revolving credit facility. Under the terms of the credit agreement, BVESI has the right to request an increase in the facility by an additional $15 million. Issuance of Senior Unsecured Notes at GSWC (the "Notes"): On July 8, 2020, GSWC completed the issuance of unsecured private placement notes totaling $160.0 million. In connection with this financing, GSWC issued (i) $85.0 million aggregate principal amount of Series A Senior Notes at a coupon rate of 2.17% due July 8, 2030, and (ii) $75.0 million aggregate principal amount of Series B Senior Notes at a coupon rate of 2.90% due July 8, 2040. Interest on the Notes is payable semiannually. The Notes are unsecured and will rank equally with GSWC’s unsecured and unsubordinated debt. GSWC may, at its option, redeem all or portions of the Notes at any time upon written notice, subject to payment of a make-whole premium based on 50 basis points above the applicable treasury yield. Under the terms of the Notes, GSWC may not incur any additional indebtedness or pay any distributions to its parent, AWR, if after giving effect thereto, GSWC would have a total indebtedness to capitalization ratio of more than 0.6667:1.00. In addition, GSWC may not incur any additional indebtedness if, after giving effect thereto, it would have a total indebtedness to earnings before interest, taxes, depreciation and amortization ratio greater than 8.00:1.00. GSWC used the proceeds from the Notes to pay down the majority of its intercompany borrowings from AWR. AWR used the proceeds received from GSWC to pay down amounts outstanding under its credit facility. In March 2020, AWR had amended the credit facility to temporarily increase the borrowing capacity to $260.0 million. Following the issuance of the Notes, effective July 15, 2020 AWR reduced the aggregate borrowing capacity back down to $200.0 million pursuant to the terms of the revolving credit facility agreement.

Summary of Significant Accounting Policies: (Policies)	6 Months Ended
Summary of Significant Accounting Policies: (Policies)	Jun. 30, 2020
Accounting Policies [Abstract]
Basis of Accounting, Policy	Nature of Operations: American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”), Bear Valley Electric Service, Inc. ("BVESI"), 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.” On July 1, 2020, GSWC completed the transfer of the electric utility assets and liabilities from its electric division to BVESI, a separate legal entity and wholly owned subsidiary of AWR (Note 12). This reorganization is not expected to result in any substantive changes to AWR's operations and business segments. 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. BVESI distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,000 customer connections. The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and BVESI's electric businesses in matters including properties, rates, services, facilities, and transactions by GSWC and BVESI with their affiliates. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various U.S. military bases pursuant to 50-year firm fixed-price contracts. These contracts are subject to 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, BVESI and ASUS. ASUS owns all of the outstanding common stock of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America ("GAAP"). Intercompany transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 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 and Financing Activities: GSWC, BVESI and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC has also allocated certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to ASUS of approximately $1.2 million and $1.3 million during the three months ended June 30, 2020 and 2019, respectively, and approximately $2.7 million and $2.4 million during the six months ended June 30, 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 would be reduced to $200.0 million. As of June 30, 2020, there was $249.0 million outstanding under this facility, of which $49.0 million has been reflected as a current liability on the consolidated balance sheet of AWR. Effective July 1, 2020, BVESI put in place and has access to a 3-year, $35 million revolving credit facility. Under the terms of the credit agreement, BVESI has the right to request an increase in the facility by an additional $15 million. On July 8, 2020, GSWC completed the issuance of unsecured private placement notes totaling $160.0 million (Note 12). GSWC used the proceeds from these notes to pay down a majority of the $199.2 million intercompany borrowings from AWR parent. AWR used the proceeds received from GSWC to pay down borrowings on its revolving credit facility. Following the issuance of the notes, effective July 15, 2020 AWR reduced the aggregate borrowing capacity of its credit facility to $200.0 million pursuant to the terms of that credit facility agreement. The CPUC requires GSWC to completely pay down all intercompany borrowings from AWR within a 24-month period. 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 $199.2 million as of June 30, 2020 have been classified as a current liability on GSWC’s balance sheet.
COVID-19 Impact	COVID-19 Impact: GSWC and BVESI continue to operate as its water and electric utility services are deemed essential services, and continue monitoring the guidance provided by federal, state, and local health authorities and other government officials. GSWC's response to the COVID-19 outbreak 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) increasing the number of employees telecommuting; and (iii) delaying some capital improvement projects at its water utility services business. At this time, neither GSWC nor BVESI is unable to predict the financial impact this situation may have on the remainder of 2020. However, the pandemic has caused significant volatility on financial markets, resulting in significant fluctuations in the fair value of plan assets in GSWC's pension and other retirement plans. Management believes that this volatility is likely to continue during the pandemic. Furthermore, due to expected future credit losses on utility customer bills, GSWC has increased its allowance for doubtful accounts as of June 30, 2020. 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. GSWC has recorded the amounts in this CEMA account as a regulatory asset, as the Company believes such amounts are probable of recovery. 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.
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. For the three and six months ended June 30, 2020, Registrant has increased its allowance for doubtful accounts for utility customer accounts receivable by $673,000 and $1.1 million, respectively, due to Registrant'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)

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

For the three and six months ended June 30, 2020 and 2019, disaggregated revenues from contracts with customers by segment were as follows:



	Three Months Ended June 30,					Six Months Ended June 30,
(dollar in thousands)	2020		2019			2020		2019
Water:
Tariff-based revenues	$	77,264	$	76,876		$	146,518	$	136,451
Surcharges (cost-recovery activities)	962		763			1,696		1,054
Other	491		461			986		920
Water revenues from contracts with customers	78,717		78,100			149,200		138,425
WRAM under-collection (alternative revenue program)	8,357		10,040			9,298		14,438
Total water revenues	87,074		88,140			158,498		152,863

Electric:
Tariff-based revenues	7,384		7,698			17,416		18,964
Surcharges (cost-recovery activities)	178		43			436		97
Electric revenues from contracts with customers	7,562		7,741			17,852		19,061
BRRAM under (over)-collection (alternative revenue program)	117		(333		)	795		(1,024		)
Total electric revenues	7,679		7,408			18,647		18,037

Contracted services:
Water	13,472		14,620			28,173		27,975
Wastewater	13,053		14,479			25,037		27,505
Contracted services revenues from contracts with customers	26,525		29,099			53,210		55,480

Total AWR revenues	$	121,278	$	124,647		$	230,355	$	226,380

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)	June 30, 2020		December 31, 2019
Unbilled receivables	$	10,399	$	10,467
Receivable from the U.S. government	$	64,399	$	64,819
Contract assets	$	20,458	$	15,631
Contract liabilities	$	10,569	$	11,167

Regulatory Matters: (Tables)

6 Months Ended

Jun. 30, 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)	June 30, 2020			December 31, 2019
GSWC
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account	$	29,495		$	22,535
Costs deferred for future recovery on Aerojet case	7,745			8,292
Pensions and other post-retirement obligations (Note 8)	40,850			40,693
Derivative unrealized loss (Note 5)	3,827			3,171
General rate case memorandum accounts	2,035			4,820
Excess deferred income taxes	(79,158		)	(79,886		)
Flow-through taxes, net	(11,788		)	(12,439		)
Other regulatory assets	19,752			18,842
Various refunds to customers	(6,722		)	(8,478		)
Total	$	6,036		$	(2,450	)

Earnings per Share/Capital Stock: (Tables)

6 Months Ended

Jun. 30, 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 June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2020		2019		2020		2019
Net income	$	25,612	$	26,784	$	39,684	$	39,636
Less: (a) Distributed earnings to common shareholders	11,250		10,119		22,492		20,232
Distributed earnings to participating securities	40		46		77		88
Undistributed earnings	14,322		16,619		17,115		19,316

(b) Undistributed earnings allocated to common shareholders	14,271		16,543		17,057		19,232
Undistributed earnings allocated to participating securities	51		76		58		84
Total income available to common shareholders, basic (a)+(b)	$	25,521	$	26,662	$	39,549	$	39,464

Weighted average Common Shares outstanding, basic	36,884		36,804		36,872		36,788
Basic earnings per Common Share	$	0.69	$	0.72	$	1.07	$	1.07

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

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



Diluted:	For The Three Months Ended June 30,				For The Six Months Ended June 30,
(in thousands, except per share amounts)	2020		2019		2020		2019
Common shareholders earnings, basic	$	25,521	$	26,662	$	39,549	$	39,464
Undistributed earnings for dilutive stock-based awards	51		75		58		84
Total common shareholders earnings, diluted	$	25,572	$	26,737	$	39,607	$	39,548

Weighted average common shares outstanding, basic	36,884		36,804		36,872		36,788
Stock-based compensation (1)	116		159		113		154
Weighted average common shares outstanding, diluted	37,000		36,963		36,985		36,942

Diluted earnings per Common Share	$	0.69	$	0.72	$	1.07	$	1.07

Derivative Instruments (Tables)

6 Months Ended

Jun. 30, 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 the Level 3 derivatives for the three and six months ended June 30, 2020 and 2019:



	For The Three Months Ended June 30,						For The Six Months Ended June 30,
(dollars in thousands)	2020			2019			2020			2019
Fair value at beginning of the period	$	(4,280	)	$	(336	)	$	(3,171	)	$	(311	)
Unrealized gains (losses) on purchased power contracts	453			69			(656		)	44
Fair value at end of the period	$	(3,827	)	$	(267	)	$	(3,827	)	$	(267	)

Fair Value of Financial Instruments: (Tables)

6 Months Ended

Jun. 30, 2020

GOLDEN STATE WATER COMPANY

Fair value of financial instruments

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



	June 30, 2020				December 31, 2019
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial liabilities:
Long-term debt—GSWC (1)	$	284,489	$	386,284	$	284,699	$	376,467

Employee Benefit Plans: (Tables)

6 Months Ended

Jun. 30, 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 and six months ended June 30, 2020 and 2019 were as follows:



	For The Three Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2020			2019			2020			2019			2020		2019
Components of Net Periodic Benefits Cost:
Service cost	$	1,372		$	986		$	47		$	53		$	244	$	298
Interest cost	1,986			2,133			56			80			247		267
Expected return on plan assets	(2,950		)	(2,595		)	(127		)	(112		)	—		—
Amortization of prior service cost	109			109			—			—			—		—
Amortization of actuarial (gain) loss	526			351			(199		)	(150		)	211		118
Net periodic benefits costs under accounting standards	1,043			984			(223		)	(129		)	702		683
Regulatory adjustment - deferred	(148		)	(342		)	—			—			—		—
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	$	895		$	642		$	(223	)	$	(129	)	$	702	$	683

	For The Six Months Ended June 30,
	Pension Benefits						Other Postretirement Benefits						SERP
(dollars in thousands)	2020			2019			2020			2019			2020		2019
Components of Net Periodic Benefits Cost:
Service cost	$	2,780		$	2,220		$	94		$	106		$	488	$	596
Interest cost	3,940			4,264			112			160			494		534
Expected return on plan assets	(5,900		)	(5,188		)	(254		)	(224		)	—		—
Amortization of prior service cost	218			218			—			—			—		—
Amortization of actuarial (gain) loss	968			710			(398		)	(300		)	422		236
Net periodic benefits costs under accounting standards	2,006			2,224			(446		)	(258		)	1,404		1,366
Regulatory adjustment - deferred	(241		)	(342		)	—			—			—		—
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	$	1,765		$	1,882		$	(446	)	$	(258	)	$	1,404	$	1,366

Allowance for Doubtful Accounts (Tables)

6 Months Ended

Jun. 30, 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 June 30, 2020						Six Months Ended June 30, 2020
(dollars in thousands)	AWR			GSWC			AWR			GSWC
Balances at beginning of the period	$	1,145		$	1,145		$	916		$	916
Increase to provision	673			673			1,066			1,066
Accounts written off, net of recoveries	(156		)	(156		)	(320		)	(320		)
Balances at end of the period	$	1,662		$	1,662		$	1,662		$	1,662

Allowance for doubtful accounts related to accounts receivable-customer	$	1,603		$	1,603		$	1,603		$	1,603
Allowance for doubtful accounts related to receivable from U.S. government	—			—			—			—
Allowance for doubtful accounts related to other accounts receivable	59			59			59			59
Total allowance for doubtful accounts	$	1,662		$	1,662		$	1,662		$	1,662

Business Segments: (Tables)

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Schedule of reporting segments information



	As Of And For The Three Months Ended June 30, 2020
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	87,074	$	7,679	$	26,525		$	—		$	121,278
Operating income (loss)	28,662		1,513		5,543			(2		)	35,716
Interest expense, net	4,857		139		(220		)	56			4,832
Utility plant	1,353,671		80,343		22,384			—			1,456,398
Depreciation and amortization expense (1)	7,601		608		822			—			9,031
Income tax expense (benefit)	6,970		339		1,301			(329		)	8,281
Capital additions	22,076		5,500		1,467			—			29,043



	As Of And For The Three Months Ended June 30, 2019
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	88,140	$	7,408	$	29,099		$	—		$	124,647
Operating income (loss)	33,259		778		5,395			(2		)	39,430
Interest expense, net	5,112		346		(219		)	167			5,406
Utility plant	1,273,962		63,462		18,239			—			1,355,663
Depreciation and amortization expense (1)	5,405		601		649			—			6,655
Income tax expense (benefit)	6,812		14		1,300			(295		)	7,831
Capital additions	36,293		1,254		3,046			—			40,593



	As Of And For The Six Months Ended June 30, 2020
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	158,498	$	18,647	$	53,210		$	—		$	230,355
Operating income (loss)	47,267		5,000		9,152			(4		)	61,415
Interest expense, net	9,990		465		(297		)	166			10,324
Utility plant	1,353,671		80,343		22,384			—			1,456,398
Depreciation and amortization expense (1)	15,023		1,215		1,604						17,842
Income tax expense (benefit)	9,348		1,189		2,049			(404		)	12,182
Capital additions	50,535		9,054		2,998						62,587



	As Of And For The Six Months Ended June 30, 2019
	GSWC							AWR			Consolidated
(dollars in thousands)	Water		Electric		ASUS			Parent			AWR
Operating revenues	$	152,863	$	18,037	$	55,480		$	—		$	226,380
Operating income (loss)	46,525		2,839		10,265			(4		)	59,625
Interest expense, net	10,349		699		(580		)	313			10,781
Utility plant	1,273,962		63,462		18,239			—			1,355,663
Depreciation and amortization expense (1)	14,794		1,201		1,492			—			17,487
Income tax expense (benefit)	8,485		461		2,425			(230		)	11,141
Capital additions	74,672		1,988		4,495			—			81,155

(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $83,000

and $96,000 for the three months ended June 30, 2020 and 2019, respectively, and $165,000 and $154,000 for the six months ended June 30, 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):



	June 30,
	2020		2019
Total utility plant	$	1,456,398	$	1,355,663
Other assets	241,570		211,620
Total consolidated assets	$	1,697,968	$	1,567,283

Summary of Significant Accounting Policies: (Details)		3 Months Ended		6 Months Ended
Summary of Significant Accounting Policies: (Details)	Jul. 01, 2020 USD ($)	Jun. 30, 2020 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2020 USD ($) customer registrant	Jun. 30, 2019 USD ($)	Jul. 15, 2020 USD ($)	Jul. 08, 2020 USD ($)	Mar. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Summary of significant accounting policies
Increase to provision		$ 673,000		$ 1,066,000
Earnings reinvested in the business		363,065,000		363,065,000					$ 345,964,000
Operating lease right-of-use assets		$ 11,967,000		$ 11,967,000					13,168,000
Nature of Operations:
Number of customers \| customer				1,000,000
Number of States in which Entity Operates		9		9
Basis of Presentation:
Number of registrants filing combined report \| registrant				2
Related Party Transactions
Notes payable to bank		$ 200,000,000		$ 200,000,000					200,000,000
Notes payable to banks		49,000,000		$ 49,000,000					5,000,000
Related Party Transaction, Terms and Manner of Settlement				P24M
Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit		249,000,000.0		$ 249,000,000.0
AWR \| Syndicated Credit Facility
Related Party Transactions
Line of Credit Facility, Incremental Expansion of Borrowing Capacity								$ 35,000,000.0
GOLDEN STATE WATER COMPANY
Summary of significant accounting policies
Increase to provision		673,000		1,066,000
Earnings reinvested in the business		266,973,000		266,973,000					257,434,000
Operating lease right-of-use assets		11,720,000		11,720,000					12,745,000
Related Party Transactions
Payments to affiliate for corporate office administrative and general costs		1,200,000	$ 1,300,000	2,700,000	$ 2,400,000
Intercompany payable to Parent		$ 199,235,000		$ 199,235,000					$ 158,845,000
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%
Minimum \| AWR \| Syndicated Credit Facility
Related Party Transactions
Line of Credit Facility, Current Borrowing Capacity								200,000,000.0
Maximum \| AWR \| Syndicated Credit Facility
Related Party Transactions
Line of Credit Facility, Current Borrowing Capacity								$ 260,000,000.0
Subsequent Event [Member] \| GOLDEN STATE WATER COMPANY \| Private Placement Notes
Related Party Transactions
Debt Instrument, Face Amount							$ 160,000,000.0
Subsequent Event [Member] \| GOLDEN STATE WATER COMPANY \| Note Payable 2.17 Percent Due 2030
Related Party Transactions
Debt Instrument, Face Amount							$ 85,000,000.0
Debt Instrument, Interest Rate, Stated Percentage							2.17%
Subsequent Event [Member] \| GOLDEN STATE WATER COMPANY \| Note Payables 2.9% Percent Due 2040
Related Party Transactions
Debt Instrument, Face Amount							$ 75,000,000.0
Debt Instrument, Interest Rate, Stated Percentage							2.90%
Subsequent Event [Member] \| Bear Valley Electric Service
Related Party Transactions
Debt Instrument, Term	3 years
Subsequent Event [Member] \| Bear Valley Electric Service \| Syndicated Credit Facility
Related Party Transactions
Line of Credit Facility, Current Borrowing Capacity	$ 35,000,000
Line of Credit Facility, Incremental Expansion of Borrowing Capacity	$ 15,000,000
Subsequent Event [Member] \| Minimum \| AWR \| Syndicated Credit Facility
Related Party Transactions
Line of Credit Facility, Current Borrowing Capacity						$ 200,000,000.0

Revenue from Contract with Customers - Additional Information (Details)	6 Months Ended
	Jun. 30, 2020
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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation of Revenue [Line Items]
BRRAM under (over)-collection (alternative revenue program)	$ (7,679)	$ (7,408)	$ (18,647)	$ (18,037)
Total operating revenues	121,278	124,647	230,355	226,380
GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
BRRAM under (over)-collection (alternative revenue program)	(7,679)	(7,408)	(18,647)	(18,037)
Total operating revenues	94,753	95,548	177,145	170,900
Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	78,717	78,100	149,200	138,425
Regulated Operating Revenue	8,357	10,040	9,298	14,438
Total operating revenues	87,074	88,140	158,498	152,863
Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	7,562	7,741	17,852	19,061
BRRAM under (over)-collection (alternative revenue program)	(117)	(333)	(795)	(1,024)
Total operating revenues	7,679	7,408	18,647	18,037
Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	26,525	29,099	53,210	55,480
Tariff-based Revenues \| Water Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	77,264	76,876	146,518	136,451
Tariff-based Revenues \| Electric Service Utility Operations \| GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	7,384	7,698	17,416	18,964
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	962	763	1,696	1,054
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	178	43	436	97
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	491	461	986	920
Water \| Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	13,472	14,620	28,173	27,975
Wastewater \| Contracted Services \| ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 13,053	$ 14,479	$ 25,037	$ 27,505

Revenue from Contract with Customers - Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Unbilled receivable	$ 21,975	$ 21,975	$ 20,482
Contract with Customer, Liability, Revenue Recognized	6,700	9,700
Revenue, Remaining Performance Obligation, Amount	3,200,000	3,200,000
ASUS
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Unbilled receivable	10,399	10,399	10,467
Receivable from the U.S. government	64,399	64,399	64,819
Contract assets	20,458	20,458	15,631
Contract liabilities	$ 10,569	$ 10,569	$ 11,167
Maximum \| ASUS
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Explanation		P48Y
Minimum \| ASUS
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Explanation		P34Y
Contracted Services [Member] \| ASUS
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases		50 years

Regulatory Matters: (Details) $ in Thousands	3 Months Ended			6 Months Ended
Regulatory Matters: (Details) $ in Thousands	Jun. 30, 2020 USD ($)	Mar. 31, 2020	Jun. 30, 2019 USD ($)	Jun. 30, 2020 USD ($)	Jun. 30, 2019 USD ($)	Dec. 31, 2019 USD ($)
Regulatory matters:
Regulatory asset not accruing carrying costs	$ (42,800)			$ (42,800)
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Increase (Decrease) in Other Regulatory Assets				13,000
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	(42,200)			(42,200)
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	(6,036)			(6,036)		$ 2,450
GOLDEN STATE WATER COMPANY \| Various refunds to customers
Regulatory matters:
Regulatory assets	6,722			6,722		8,478
GOLDEN STATE WATER COMPANY \| Catastrophic Event Memo Account (CEMA) [Member]
Regulatory matters:
Regulatory assets	$ (669)			$ (669)
GOLDEN STATE WATER COMPANY \| Cost of Capital, Proceeding for Water Regions [Member]
Regulatory matters:
Return on Equity Percentage	8.90%			8.90%
Weighted Cost of Capital Percent	7.91%			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	$ 3,800		$ 832	$ 6,100	$ 3,600
Regulatory assets	(29,495)			(29,495)		(22,535)
GOLDEN STATE WATER COMPANY \| Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	(7,745)			(7,745)		(8,292)
GOLDEN STATE WATER COMPANY \| Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	(40,850)			(40,850)		(40,693)
GOLDEN STATE WATER COMPANY \| Derivative [Member]
Regulatory matters:
Regulatory asset not accruing carrying costs	(3,800)			(3,800)
GOLDEN STATE WATER COMPANY \| Derivative unrealized loss
Regulatory matters:
Regulatory assets	(3,827)			(3,827)		(3,171)
GOLDEN STATE WATER COMPANY \| General Rate Case Memorandum Accounts
Regulatory matters:
Regulatory assets	(2,035)			(2,035)		(4,820)
GOLDEN STATE WATER COMPANY \| Deferred Income Tax Charge
Regulatory matters:
Regulatory asset not accruing carrying costs	(79,200)			(79,200)
Regulatory assets	79,158			79,158		79,886
GOLDEN STATE WATER COMPANY \| Flow-through taxes, net
Regulatory matters:
Regulatory asset not accruing carrying costs	(11,800)			(11,800)
Regulatory assets	11,788			11,788		12,439
GOLDEN STATE WATER COMPANY \| Water Revenue Adjustment Mechanism [Member]
Regulatory matters:
Regulatory assets	(15,700)			(15,700)
GOLDEN STATE WATER COMPANY \| Other Regulatory Assets Net [Member]
Regulatory matters:
Regulatory assets	$ (19,752)			$ (19,752)		$ (18,842)
Water Service Utility Operations [Member]
Regulatory matters:
Number of parties	3			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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Increase (decrease) in other regulatory assets			$ 13,000
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	$ 6,036		$ 6,036		$ (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	3,800	$ 832	$ 6,100	$ 3,600
Regulatory assets	29,495		$ 29,495		$ 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	15,700		$ 15,700
GOLDEN STATE WATER COMPANY \| Modified Cost Balancing Account
Regulatory matters:
Regulatory assets	$ 13,800		$ 13,800

Regulatory Matters: CPUC Rehearing Matter and Procurement Audits (Details) - GOLDEN STATE WATER COMPANY - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Regulatory matters:
Capital expenditure approved	$ 6,036	$ (2,450)
Various refunds to customers
Regulatory matters:
Capital expenditure approved	$ (6,722)	$ (8,478)

Earnings per Share/Capital Stock: (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)					0	0
Payment, Tax Withholding, Share-based Payment Arrangement					$ 1,809	$ 1,573
Basic
Net income	$ 25,612	$ 14,072	$ 26,784	$ 12,852	$ 39,684	$ 39,636
Dividends Declared Per Common Share (in dollars per share)	$ 0.305		$ 0.275		$ 0.610	$ 0.550
Weighted Average Dividends Common Stock	$ 11,250		$ 10,119		$ 22,492	$ 20,232
Less: Distributed earnings to participating securities	40		46		77	88
Undistributed earnings	14,322		16,619		17,115	19,316
Undistributed earnings allocated to common shareholders	14,271		16,543		17,057	19,232
Undistributed earnings allocated to participating securities	51		76		58	84
Total income available to common shareholders, basic	$ 25,521		$ 26,662		$ 39,549	$ 39,464
Weighted average Common Shares outstanding, basic (in shares)	36,884,000		36,804,000		36,872,000	36,788,000
Basic earnings per Common Share (in dollars per share)	$ 0.69		$ 0.72		$ 1.07	$ 1.07
Diluted
Total income available to common shareholders, basic	$ 25,521		$ 26,662		$ 39,549	$ 39,464
Undistributed earnings for dilutive stock-based awards	51		75		58	84
Total common shareholders earnings, diluted	$ 25,572		$ 26,737		$ 39,607	$ 39,548
Weighted average Common Shares outstanding, basic (in shares)	36,884,000		36,804,000		36,872,000	36,788,000
Stock-based compensation (in shares)	116,000		159,000		113,000	154,000
Weighted average common shares outstanding, diluted (in shares)	37,000,000		36,963,000		36,985,000	36,942,000
Diluted earnings per Common Share (in dollars per share)	$ 0.69		$ 0.72		$ 1.07	$ 1.07

Earnings per Share/Capital Stock: (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Capital stock
Net income	$ 25,612	$ 14,072	$ 26,784	$ 12,852	$ 39,684	$ 39,636
Total income available to common shareholders, basic	$ 25,521		$ 26,662		$ 39,549	$ 39,464
Additional disclosure
Options outstanding (in shares)	0		11,556		0	11,556
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)					0	0
Common Shares issued under DRP and the 2000 and 2008 Employee Plans					37,260	73,854
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans					$ 30	$ 366
Payment, Tax Withholding, Share-based Payment Arrangement					1,809	1,573
Weighted Average Dividends Common Stock	$ 11,250		$ 10,119		22,492	20,232
Dividends paid					$ 22,492	$ 20,232
Dividends Declared Per Common Share (in dollars per share)	$ 0.305		$ 0.275		$ 0.610	$ 0.550
Preferred Stock Dividends and Other Adjustments	$ 40		$ 46		$ 77	$ 88
Undistributed Earnings, Basic	14,322		16,619		17,115	19,316
Undistributed earnings allocated to common shareholders	14,271		16,543		17,057	19,232
Undistributed earnings allocated to participating securities	$ 51		$ 76		$ 58	$ 84
Weighted average Common Shares outstanding, basic (in shares)	36,884,000		36,804,000		36,872,000	36,788,000
Basic earnings per Common Share (in dollars per share)	$ 0.69		$ 0.72		$ 1.07	$ 1.07
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	133,863		170,372		133,863	170,372
GOLDEN STATE WATER COMPANY
Capital stock
Net income	$ 20,919	$ 11,202	$ 22,298	$ 9,022	$ 32,121	$ 31,320
Additional disclosure
Payment, Tax Withholding, Share-based Payment Arrangement					1,610	1,310
Dividends paid	$ 11,300		$ 10,100		$ 22,500	$ 20,200

Derivative Instruments (Details) $ in Thousands	3 Months Ended			6 Months Ended
Derivative Instruments (Details) $ in Thousands	Jun. 30, 2020 USD ($)	Dec. 31, 2019 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2020 USD ($) MWh	Jun. 30, 2019 USD ($)
Commodity Contract
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at end of the period	$ 3,800			$ 3,800
GOLDEN STATE WATER COMPANY
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume \| MWh				562,253
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	(4,280)		$ (336)	$ (3,171)	$ (311)
Unrealized gains (losses) on purchased power contracts	453		69	(656)	44
Fair value at end of the period	$ (3,827)	$ (3,171)	$ (267)	$ (3,827)	$ (267)
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	Jun. 30, 2020	Dec. 31, 2019
GOLDEN STATE WATER COMPANY \| Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	$ 284,489	$ 284,699
GOLDEN STATE WATER COMPANY \| Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	386,284	$ 376,467
Mutual Funds \| Fair Value, Inputs, Level 1
Financial liabilities:
Long-term debt-GSWC	$ 21,600

Income Taxes: (Details)	3 Months Ended		6 Months Ended
Income Taxes: (Details)	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
GOLDEN STATE WATER COMPANY
Effective income tax rate
ETRs (as a percent)	25.90%	23.40%	24.70%	22.20%
Parent [Member]
Effective income tax rate
ETRs (as a percent)	24.40%	22.60%	23.50%	21.90%

Employee Benefit Plans: (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Employee Benefit Plans: (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Components of Net Periodic Benefits Cost:
Increase (Decrease) in Regulatory Assets and Liabilities			$ (6,995)	$ (13,932)
GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Increase (Decrease) in Regulatory Assets and Liabilities			(6,995)	(13,932)
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 1,372	$ 986	2,780	2,220
Interest cost	1,986	2,133	3,940	4,264
Expected return on plan assets	(2,950)	(2,595)	(5,900)	(5,188)
Amortization of prior service cost	109	109	218	218
Amortization of actuarial (gain) loss	526	351	968	710
Net periodic benefits costs under accounting standards	1,043	984	2,006	2,224
Increase (Decrease) in Regulatory Assets and Liabilities	(148)	(342)	(241)	(342)
Expected contributions in current fiscal year	3,700		3,700
Defined Benefit Plan, Net Periodic Benefit Cost before Allocation to Overhead Pool	895	642	1,765	1,882
Pension Benefits \| GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Increase (Decrease) in Regulatory Assets and Liabilities		(342)		(342)
Regulatory adjustment — deferred	(1,400)		(1,400)
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	47	53	94	106
Interest cost	56	80	112	160
Expected return on plan assets	(127)	(112)	(254)	(224)
Amortization of prior service cost	0	0
Amortization of actuarial (gain) loss	(199)	(150)	(398)	(300)
Net periodic benefits costs under accounting standards	(223)	(129)	(446)	(258)
Increase (Decrease) in Regulatory Assets and Liabilities	0	0	0	0
Defined Benefit Plan, Net Periodic Benefit Cost before Allocation to Overhead Pool	(223)	(129)	(446)	(258)
SERP
Components of Net Periodic Benefits Cost:
Service cost	244	298	488	596
Interest cost	247	267	494	534
Expected return on plan assets	0	0	0	0
Amortization of prior service cost	0	0	0	0
Amortization of actuarial (gain) loss	211	118	422	236
Net periodic benefits costs under accounting standards	702	683	1,404	1,366
Increase (Decrease) in Regulatory Assets and Liabilities	0	0	0	0
Defined Benefit Plan, Net Periodic Benefit Cost before Allocation to Overhead Pool	702	$ 683	$ 1,404	$ 1,366
Water Service Utility Operations [Member] \| Pension Benefits \| GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Increase (Decrease) in Regulatory Assets and Liabilities	$ 148

Contingencies (Details) $ in Millions	6 Months Ended
Contingencies (Details) $ in Millions	Jun. 30, 2020 USD ($)
Loss Contingencies [Line Items]
Amount spent in clean-up and remediation activities [Abstract]	$ 1.5
Term estimate for the environmental cleanup	2 years
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	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2020
Changes in allowance for doubtful accounts
Balance at beginning of year	$ 1,145	$ 916
Increase to provision	673	1,066
Accounts written off, net of recoveries	(156)	(320)
Balance at end of year	1,662	1,662
Components of allowance for doubtful accounts
Allowance for doubtful accounts related to accounts receivable-customer			$ 1,603
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	1,662	1,662	1,662
GOLDEN STATE WATER COMPANY
Changes in allowance for doubtful accounts
Balance at beginning of year	1,145	916
Increase to provision	673	1,066
Accounts written off, net of recoveries	(156)	(320)
Balance at end of year	1,662	1,662
Components of allowance for doubtful accounts
Allowance for doubtful accounts related to accounts receivable-customer			1,603
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	$ 1,662	$ 1,662	$ 1,662

Business Segments: (Details) $ in Thousands	3 Months Ended		6 Months Ended
Business Segments: (Details) $ in Thousands	Jun. 30, 2020 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2020 USD ($) segment	Jun. 30, 2019 USD ($)	Dec. 31, 2019 USD ($)
Details of reportable segment
Total operating revenues	$ 121,278	$ 124,647	$ 230,355	$ 226,380
Operating income (loss)	35,716	39,430	61,415	59,625
Interest expense, net	4,832	5,406	10,324	10,781
Utility plant	1,456,398	1,355,663	1,456,398	1,355,663	$ 1,415,705
Depreciation and amortization expense	9,031	6,655	17,842	17,487
Income tax expense (benefit)	8,281	7,831	12,182	11,141
Capital additions	29,043	40,593	$ 62,587	81,155
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	83	96	$ 165	154
Number of reportable segments \| segment			2
Total operating revenues	94,753	95,548	$ 177,145	170,900
Operating income (loss)	30,175	34,037	52,267	49,364
Utility plant	1,434,014		1,434,014		$ 1,394,742
Depreciation and amortization expense	8,209	6,006	16,238	15,995
Income tax expense (benefit)	7,309	6,826	10,537	8,946
GOLDEN STATE WATER COMPANY \| Water Service Utility Operations
Details of reportable segment
Total operating revenues	87,074	88,140	158,498	152,863
GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Details of reportable segment
Total operating revenues	7,679	7,408	$ 18,647	18,037
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	87,074	88,140	$ 158,498	152,863
Operating income (loss)	28,662	33,259	47,267	46,525
Interest expense, net	4,857	5,112	9,990	10,349
Utility plant	1,353,671	1,273,962	1,353,671	1,273,962
Depreciation and amortization expense	7,601	5,405	15,023	14,794
Income tax expense (benefit)	6,970	6,812	9,348	8,485
Capital additions	22,076	36,293	50,535	74,672
Reportable Legal Entities \| GOLDEN STATE WATER COMPANY \| Electric Service Utility Operations
Details of reportable segment
Total operating revenues	7,679	7,408	18,647	18,037
Operating income (loss)	1,513	778	5,000	2,839
Interest expense, net	139	346	465	699
Utility plant	80,343	63,462	80,343	63,462
Depreciation and amortization expense	608	601	1,215	1,201
Income tax expense (benefit)	339	14	1,189	461
Capital additions	5,500	1,254	9,054	1,988
Reportable Legal Entities \| ASUS \| Contracted Services
Details of reportable segment
Total operating revenues	26,525	29,099	53,210	55,480
Operating income (loss)	5,543	5,395	9,152	10,265
Interest expense, net	(220)	219	(297)	580
Utility plant	22,384	18,239	22,384	18,239
Depreciation and amortization expense	822	649	1,604	1,492
Income tax expense (benefit)	1,301	1,300	2,049	2,425
Capital additions	1,467	3,046	2,998	4,495
Intersegment Eliminations \| AWR
Details of reportable segment
Total operating revenues	0	0	0	0
Operating income (loss)	(2)	(2)	(4)	(4)
Interest expense, net	56	(167)	166	(313)
Utility plant	0	0	0	0
Depreciation and amortization expense	0	0		0
Income tax expense (benefit)	(329)	(295)	(404)	(230)
Capital additions	$ 0	$ 0		$ 0

Business Segments: (Details 2) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Business Segments: (Details 2) - USD ($) $ in Thousands	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Details of reportable segment
Total utility plant	$ 1,456,398	$ 1,355,663	$ 1,456,398	$ 1,355,663	$ 1,415,705
Other assets	241,570	211,620	241,570	211,620
Total Assets	1,697,968	1,567,283	1,697,968	1,567,283	1,641,331
GOLDEN STATE WATER COMPANY
Details of reportable segment
Depreciation on transportation equipment	83	$ 96	165	$ 154
Total utility plant	1,434,014		1,434,014		1,394,742
Total Assets	$ 1,567,168		$ 1,567,168		$ 1,522,454

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

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+ Details

Subsequent Events (Details) - USD ($)	Jul. 08, 2020	Jul. 01, 2020	Jul. 15, 2020	Mar. 31, 2020
Golden State Water Company [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Bear Valley Electric Service \| Subsequent Event [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Covenant Terms		3 years
Private Placement Notes \| Golden State Water Company [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 160,000,000.0
Note Payables 2.9% Percent Due 2040 \| Golden State Water Company [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 75,000,000.0
Debt Instrument, Interest Rate, Stated Percentage	2.90%
Syndicated Credit Facility \| Bear Valley Electric Service \| Subsequent Event [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Current Borrowing Capacity		$ 35,000,000
Line of Credit Facility, Incremental Expansion of Borrowing Capacity		$ 15,000,000
Note Payable 2.17 Percent Due 2030 \| Golden State Water Company [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 85,000,000.0
Debt Instrument, Interest Rate, Stated Percentage	2.17%
Parent Company [Member] \| Syndicated Credit Facility
Subsequent Event [Line Items]
Line of Credit Facility, Incremental Expansion of Borrowing Capacity				$ 35,000,000.0
Minimum [Member] \| Parent Company [Member] \| Syndicated Credit Facility
Subsequent Event [Line Items]
Line of Credit Facility, Current Borrowing Capacity				200,000,000.0
Minimum [Member] \| Parent Company [Member] \| Syndicated Credit Facility \| Subsequent Event [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Current Borrowing Capacity			$ 200,000,000.0
Maximum [Member] \| Golden State Water Company [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Ratio of Indebtedness to Net Capital	0.6667
Ratio of Indebtedness to EBITDA	8.00
Maximum [Member] \| Parent Company [Member] \| Syndicated Credit Facility
Subsequent Event [Line Items]
Line of Credit Facility, Current Borrowing Capacity				$ 260,000,000.0