American States Water (AWR) 10-Q 3 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 02, 2015
Document and Entity Information
Entity Registrant Name	AMERICAN STATES WATER CO
Entity Central Index Key	1,056,903
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		36,728,248
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,547,330	$ 1,492,880
Non-utility property, at cost	11,078	10,879
Utility plant, at cost	1,558,408	1,503,759
Less - Accumulated depreciation	(526,289)	(500,239)
Net property, plant and equipment	1,032,119	1,003,520
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	18,301	17,536
Total other property and investments	19,417	18,652
Current Assets
Cash and cash equivalents	27,254	75,988
Accounts receivable - customers, less allowance for doubtful accounts	22,112	18,814
Unbilled receivable	21,909	21,422
Receivable from the U.S. government	4,934	6,709
Other accounts receivable, less allowance for doubtful accounts	7,385	4,843
Income taxes receivable	174	20,993
Materials and supplies, at average cost	5,874	3,588
Regulatory assets — current	10,557	12,379
Prepayments and other current assets	3,931	2,745
Costs and estimated earnings in excess of billings on contracts	22,345	34,535
Deferred income taxes — current	8,988	7,435
Total current assets	135,463	209,451
Regulatory and Other Assets
Regulatory assets	144,800	118,829
Costs and estimated earnings in excess of billings on contracts	20,856	15,741
Other	9,509	12,105
Total regulatory and other assets	175,165	146,675
Total Assets	1,362,164	1,378,298
Capitalization
Common shares, no par value	244,327	253,199
Earnings reinvested in the business	225,696	253,602
Total common shareholders’ equity	470,023	506,801
Long-term debt	325,550	325,798
Total capitalization	795,573	832,599
Notes Payable to Bank, Current	15,000	0
Current Liabilities
Long-term debt — current	312	292
Accounts payable	46,517	41,855
Income taxes payable	2,858	638
Accrued other taxes	8,329	8,602
Accrued employee expenses	11,684	10,519
Accrued interest	6,282	3,549
Unrealized loss on purchased power contracts	7,246	3,339
Billings in excess of costs and estimated earnings on contracts	7,504	11,736
Other	18,244	18,760
Total current liabilities	123,976	99,290
Other Credits
Advances for construction	67,104	68,328
Contributions in aid of construction	116,207	116,629
Deferred income taxes	191,825	191,209
Unamortized investment tax credits	1,632	1,699
Accrued pension and other postretirement benefits	59,190	61,773
Other	6,657	6,771
Total other credits	$ 442,615	$ 446,409
Commitments and Contingencies
Total Capitalization and Liabilities	$ 1,362,164	$ 1,378,298
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Utility plant, at cost	1,547,330	1,492,880
Less - Accumulated depreciation	(519,487)	(494,000)
Net property, plant and equipment	1,027,843	998,880
Other Property and Investments
Total other property and investments	16,169	15,395
Current Assets
Cash and cash equivalents	19,286	44,005
Accounts receivable - customers, less allowance for doubtful accounts	22,112	18,814
Unbilled receivable	17,730	17,733
Inter-company receivable	171	499
Other accounts receivable, less allowance for doubtful accounts	1,121	3,795
Income taxes receivable from Parent	444	29,580
Notes Receivable, Related Parties, Current	15,000	0
Materials and supplies, at average cost	5,264	2,791
Regulatory assets — current	10,557	12,379
Prepayments and other current assets	3,479	2,507
Deferred income taxes — current	8,533	6,500
Total current assets	103,697	138,603
Regulatory and Other Assets
Regulatory assets	144,800	118,829
Other	9,719	10,667
Total regulatory and other assets	154,519	129,496
Total Assets	1,302,228	1,282,374
Capitalization
Common shares, no par value	237,056	235,607
Earnings reinvested in the business	195,032	199,583
Total common shareholders’ equity	432,088	435,190
Long-term debt	325,550	325,798
Total capitalization	757,638	760,988
Due to Related Parties, Current	15,000	0
Current Liabilities
Long-term debt — current	312	292
Accounts payable	34,929	29,619
Accrued other taxes	7,966	8,442
Accrued employee expenses	10,583	9,591
Accrued interest	6,282	3,593
Unrealized loss on purchased power contracts	7,246	3,339
Other	17,990	18,659
Total current liabilities	100,308	73,535
Other Credits
Advances for construction	67,104	68,328
Contributions in aid of construction	116,207	116,629
Deferred income taxes	193,597	192,787
Unamortized investment tax credits	1,632	1,699
Accrued pension and other postretirement benefits	59,190	61,773
Other	6,552	6,635
Total other credits	444,282	447,851
Total Capitalization and Liabilities	$ 1,302,228	$ 1,282,374

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounts receivable - customers, allowance for doubtful accounts	$ 849	$ 803
Other accounts receivable, allowance for doubtful accounts	129	89
GOLDEN STATE WATER COMPANY
Accounts receivable - customers, allowance for doubtful accounts	849	803
Other accounts receivable, allowance for doubtful accounts	$ 129	$ 89

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Operating Revenues
Water	$ 97,273	$ 96,700	$ 256,358	$ 253,689
Electric	7,946	8,614	26,804	27,398
Contracted services	27,756	33,013	65,364	74,826
Total operating revenues	132,975	138,327	348,526	355,913
Operating Expenses
Water purchased	18,127	17,837	46,833	45,324
Power purchased for pumping	2,982	3,914	7,122	8,448
Groundwater production assessment	3,146	4,291	10,657	12,684
Power purchased for resale	2,299	2,383	7,364	7,070
Supply cost balancing accounts	4,824	3,179	8,453	3,891
Other operation	7,056	6,958	20,578	20,990
Administrative and general	19,272	20,142	59,270	59,733
Depreciation and amortization	10,512	10,549	31,596	31,604
Maintenance	4,393	4,390	12,075	12,206
Property and other taxes	4,326	4,359	12,662	12,649
Construction and Development Costs	14,853	20,430	35,311	47,651
Total operating expenses	91,790	98,432	251,921	262,250
Operating Income	41,185	39,895	96,605	93,663
Other Income and Expenses
Interest expense	(5,484)	(5,519)	(16,239)	(16,924)
Interest income	118	224	332	459
Other, net	(346)	47	4	443
Total other income and expenses	(5,712)	(5,248)	(15,903)	(16,022)
Income from operations before income tax expense	35,473	34,647	80,702	77,641
Income tax expense	14,394	13,476	31,826	30,095
Net Income	$ 21,079	$ 21,171	$ 48,876	$ 47,546
Weighted Average Number of Common Shares Outstanding (in shares)	37,063	38,704	37,653	38,744
Basic Earnings Per Common Share (in dollars per share)	$ 0.57	$ 0.54	$ 1.29	$ 1.22
Weighted Average Number of Diluted Shares (in shares)	37,266	38,930	37,853	38,963
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.56	$ 0.54	$ 1.29	$ 1.22
Dividends Paid Per Common Share (in dollars per share)	$ 0.224	$ 0.2130	$ 0.65	$ 0.6180
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 97,273	$ 96,700	$ 256,358	$ 253,689
Electric	7,946	8,614	26,804	27,398
Total operating revenues	105,219	105,314	283,162	281,087
Operating Expenses
Water purchased	18,127	17,837	46,833	45,324
Power purchased for pumping	2,982	3,914	7,122	8,448
Groundwater production assessment	3,146	4,291	10,657	12,684
Power purchased for resale	2,299	2,383	7,364	7,070
Supply cost balancing accounts	4,824	3,179	8,453	3,891
Other operation	6,109	6,223	18,107	19,027
Administrative and general	15,690	17,261	48,250	50,670
Depreciation and amortization	10,241	10,236	30,717	30,708
Maintenance	3,878	3,765	10,362	10,609
Property and other taxes	3,842	3,879	11,508	11,305
Total operating expenses	71,138	72,968	199,373	199,736
Operating Income	34,081	32,346	83,789	81,351
Other Income and Expenses
Interest expense	(5,499)	(5,509)	(16,233)	(16,841)
Interest income	115	214	316	436
Other, net	(345)	47	(139)	443
Total other income and expenses	(5,729)	(5,248)	(16,056)	(15,962)
Income from operations before income tax expense	28,352	27,098	67,733	65,389
Income tax expense	12,109	11,019	28,156	26,507
Net Income	$ 16,243	$ 16,079	$ 39,577	$ 38,882

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash Flows From Operating Activities:
Net income	$ 48,876	$ 47,546
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	32,110	32,302
Provision for doubtful accounts	620	781
Deferred income taxes and investment tax credits	1,187	(3,236)
Stock-based compensation expense	2,117	1,961
Other — net	1,047	288
Changes in assets and liabilities:
Accounts receivable — customers	(3,870)	(3,345)
Unbilled receivable	(487)	(14,077)
Other accounts receivable	(3,294)	2,559
Receivables from the U.S. government	1,775	3,564
Materials and supplies	(2,286)	635
Prepayments and other assets	1,116	(579)
Costs and estimated earnings in excess of billings on contracts	7,075	6,036
Regulatory assets	(25,907)	18,143
Accounts payable	3,936	5,450
Income taxes receivable/payable	23,039	14,213
Billings in excess of costs and estimated earnings on contracts	(4,232)	8,847
Accrued pension and other post-retirement benefits	(1,128)	(3,623)
Other liabilities	4,404	2,604
Net cash provided	86,098	120,069
Cash Flows From Investing Activities:
Capital expenditures	(59,848)	(53,714)
Other investing activities	(1,456)	(1,696)
Net cash used	(61,304)	(55,410)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	746	370
Repurchase of Common Shares	(63,234)	(7,101)
Receipt of advances for and contributions in aid of construction	2,928	5,157
Refunds on advances for construction	(3,161)	(3,062)
Retirement or repayments of long-term debt	(228)	(15,278)
Dividends paid	(24,497)	(23,931)
Proceeds from (Repayments of) Notes Payable	15,000	0
Other financing activities	(1,082)	(1,178)
Net cash used	(73,528)	(45,023)
Net change in cash and cash equivalents	(48,734)	19,636
Cash and cash equivalents, beginning of period	75,988	38,226
Cash and cash equivalents, end of period	27,254	57,862
Non-cash transactions:
Accrued payables for investment in utility plant	13,866	14,018
Property installed by developers and conveyed	1,705	388
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	39,577	38,882
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	31,231	31,406
Provision for doubtful accounts	620	844
Deferred income taxes and investment tax credits	901	(3,110)
Stock-based compensation expense	1,823	1,513
Other — net	1,036	273
Changes in assets and liabilities:
Accounts receivable — customers	(3,870)	(3,345)
Unbilled receivable	3	(2,269)
Other accounts receivable	1,922	2,438
Materials and supplies	(2,473)	(606)
Prepayments and other assets	(272)	(579)
Regulatory assets	(25,907)	18,143
Accounts payable	4,584	2,941
Inter-company receivable/payable	328	541
Income taxes receivable/payable from/to Parent	29,136	10,354
Accrued pension and other post-retirement benefits	(1,128)	(3,623)
Other liabilities	3,862	2,616
Net cash provided	81,373	96,419
Cash Flows From Investing Activities:
Capital expenditures	(59,330)	(52,150)
Note receivable from AWR parent	(15,000)	(8,300)
Receipt of payment of note receivable from AWR parent	0	8,800
Other investing activities	(1,506)	(1,739)
Net cash used	(75,836)	(53,389)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	2,928	5,157
Refunds on advances for construction	(3,161)	(3,062)
Retirement or repayments of long-term debt	(228)	(15,278)
Dividends paid	(44,000)	(39,000)
Proceeds from (Repayments of) Related Party Debt	15,000	0
Other financing activities	(795)	(995)
Net cash used	(30,256)	(53,178)
Net change in cash and cash equivalents	(24,719)	(10,148)
Cash and cash equivalents, beginning of period	44,005	37,875
Cash and cash equivalents, end of period	19,286	27,727
Non-cash transactions:
Accrued payables for investment in utility plant	13,866	14,017
Property installed by developers and conveyed	$ 1,705	$ 388

Summary of Significant Accounti

Summary of Significant Accounting Policies:	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies: Nature of Operations : American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”) and Old North Utility Services, Inc. (“ONUS”)). The subsidiaries of ASUS are collectively referred to as the “Military Utility Privatization Subsidiaries.” GSWC is a public utility engaged principally in the purchase, production, distribution and sale of water in California serving approximately 260,000 customers. GSWC also distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,000 customers through its Bear Valley Electric Service (“BVES”) division. Although Registrant has a diversified base of residential, industrial and other customers, revenues derived from commercial and residential water customers accounted for approximately 90% of total water revenues during the three and nine months ended September 30, 2015 and 2014 . The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses in matters including properties, rates, services, facilities, and transactions by GSWC with its affiliates. AWR’s assets and operating income are primarily those of GSWC. 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 United States military bases pursuant to 50 -year firm fixed-price contracts. These contracts are subject to periodic price redeterminations or 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 ASUS's 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 in the Consolidated and GSWC Statements of Cash Flow have been reclassified to conform to the 2015 presentation of "Regulatory assets" as a separate line item. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2014 condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles ("GAAP") in the United States of America. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In the opinion of management, all adjustments consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2014 filed with the SEC. GSWC's Related Party Transactions : In May 2013, AWR issued an interest bearing promissory note to GSWC for $20.0 million which expires on May 23, 2018. The amount of this note was increased to $40.0 million on October 27, 2015. Under the terms of this note, AWR may borrow from GSWC amounts up to $40.0 million for working capital purposes. AWR agreed to pay any unpaid principal amounts outstanding under this note, plus accrued interest. As of September 30, 2015 , AWR had $15.0 million outstanding and owed to GSWC under this note. In October 2015, AWR issued an interest bearing promissory note to ASUS for $10.0 million which expires on May 23, 2018. Under the terms of this note, AWR may borrow from ASUS amounts up to $10.0 million for working capital purposes. AWR agreed to pay any unpaid principal amounts outstanding under this note, plus accrued interest. GSWC and ASUS provide and receive various support services to and from their parent, AWR, and among themselves. GSWC also allocates certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to ASUS of approximately $659,000 and $658,000 during the three months ended September 30, 2015 and 2014 , respectively, and approximately $2.0 million during the nine months ended September 30, 2015 and 2014 . In addition, AWR has a $100.0 million syndicated credit facility. AWR borrows under this facility and provides funds to its subsidiaries, including GSWC, in support of their operations. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest cost under the credit facility. Amounts owed to GSWC by AWR, including for allocated expenses, are included in GSWC's inter-company receivables as of September 30, 2015 and December 31, 2014 . Sales and Use Taxes : GSWC bills certain sales and use taxes levied by state or local governments to its customers. Included in these sales and use taxes are franchise fees, which GSWC pays to various municipalities (based on ordinances adopted by these municipalities) in order to use public rights of way for utility purposes. GSWC bills these franchise fees to its customers based on a CPUC-authorized rate for each rate-making area as applicable. These franchise fees, which are required to be paid regardless of GSWC’s ability to collect them from its customers, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $1.1 million for the three months ended September 30, 2015 and 2014 , and $3 million and $2.9 million for the nine months ended September 30, 2015 and 2014 , respectively. When GSWC acts as an agent, and the tax is not required to be remitted if it is not collected from the customer, the taxes are accounted for on a net basis. Depending on the state in which its operations are conducted, ASUS is also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of whether the subsidiary is reimbursed by the U.S. government for these assessments under its 50 -year contracts. The non-income tax assessments are accounted for on a gross basis and totaled $265,000 and $248,000 during the three months ended September 30, 2015 and 2014 , respectively, and $351,000 and $554,000 for the nine months ended September 30, 2015 and 2014 , respectively. Recently Issued Accounting Pronouncements : In May 2014, the Financial Accounting Standards Board ("FASB") issued updated accounting guidance on revenue recognition. The guidance will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. Under this guidance, an entity will recognize revenue when it transfers promised goods or services to customers in an amount that reflects what the entity expects in exchange for the goods or services. The guidance also requires more detailed disclosures to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. On July 9, 2015, the FASB decided to delay the effective date of the new revenue standard by one year. The guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and adoption is not permitted earlier than the original effective date, that is, no earlier than 2017. The guidance allows entities to select one of two methods of adoption, either the full retrospective approach, meaning the guidance would be applied to all periods presented, or modified retrospective approach, meaning the cumulative effect of applying the guidance would be recognized as an adjustment to opening retained earnings at January 1, 2018, along with providing certain additional disclosures. Registrant intends to adopt this guidance in the fiscal year beginning January 1, 2018. Management has not yet selected a transition method nor has it determined the effect of the standard on the Company's ongoing financial reporting. In April 2015, the FASB issued Accounting Standard Update 2015-03, Simplifying the Presentation of Debt Issuance Costs , which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, rather than as an asset. The standard does not affect the recognition and measurement of debt issuance costs. The guidance is effective January 1, 2016. In August 2015, the FASB issued Accounting Standard Update 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements , which provided additional guidance for presentation of debt issuance costs related to line-of-credit arrangements . Under this guidance, entities may present debt issuance costs as an asset and subsequently amortize the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. As of September 30, 2015 , Registrant had $4.8 million in debt issuance costs reflected under "Other Noncurrent Assets," including $ 113,000 associated with Registrant's syndicated credit facility.

Regulatory Matters_

Regulatory Matters:	9 Months Ended
	Sep. 30, 2015
Regulated Operations [Abstract]
Regulatory Matters	Regulatory Matters: In accordance with accounting principles for rate-regulated enterprises, Registrant records regulatory assets, which represent probable future recovery of costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At September 30, 2015 , Registrant had approximately $67.9 million of regulatory assets, net of regulatory liabilities, not accruing carrying costs. Of this amount, $ 39.3 million relates to the underfunded position in Registrant's pension and other post-retirement obligations, $7.2 million relates to a memorandum account authorized by the CPUC to track unrealized gains and losses on BVES's purchase power contracts over the term of the contracts, and $15.4 million relates to deferred income taxes representing accelerated tax benefits flowed through to customers, which will be included in rates concurrently with recognition of the associated future tax expense. The remainder relates to other items that do not provide for or incur carrying costs. Regulatory assets represent costs incurred by GSWC for which it has received or expects to receive rate recovery in the future. In determining the probability of costs being recognized in other periods, GSWC considers regulatory rules and decisions, past practices, and other facts or circumstances that would indicate if recovery is probable. If the CPUC determines that a portion of GSWC’s assets are not recoverable in customer rates, GSWC must determine if it has suffered an asset impairment that requires it to write down the asset's value. Regulatory assets are offset against regulatory liabilities within each rate-making area. Amounts expected to be collected or refunded in the next twelve months have been classified as current assets and current liabilities by rate-making area. As of September 30, 2015 , GSWC had a total of $151.3 million in net regulatory assets, of which $4.1 million of regulatory liabilities were included in “Other Current Liabilities.” Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows: (dollars in thousands) September 30, December 31, GSWC Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account $ 43,645 $ 9,369 Base Revenue Requirement Adjustment Mechanism 4,652 7,761 Costs deferred for future recovery on Aerojet case 12,930 13,629 Pensions and other post-retirement obligations (Note 7) 41,582 43,426 Derivative unrealized loss (Note 4) 7,246 3,339 Flow-through taxes, net (Note 6) 15,421 17,612 Low income rate assistance balancing accounts 8,645 9,109 Other regulatory assets 22,390 23,259 Various refunds to customers (5,249 ) (1,800 ) Total $ 151,262 $ 125,704 Regulatory matters are discussed in detail in the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2014 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2014 . 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 netted against the MCBA over- or under-collection for the corresponding rate-making area and bears interest at the current 90 -day commercial-paper rate. Based on CPUC guidelines, recovery periods relating to the majority of GSWC’s WRAM/MCBA balances range between 18 and 24 months . GSWC has implemented surcharges to recover its WRAM/MCBA balances as of December 31, 2014. For the three and nine months ended September 30, 2015 , surcharges (net of surcredits) of approximately $1,586,000 and $1,676,000 , respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. During the nine months ended September 30, 2015 , GSWC recorded additional net under-collections in the WRAM/MCBA accounts of $36 million . The increase in the WRAM balance in 2015 is due to water conservation by our customers in response to the ongoing drought conditions in California. Lower water usage results in an increase in under-collections recorded in the WRAM accounts. As of September 30, 2015 , GSWC had a net aggregated regulatory asset of $ 43.6 million which is comprised of a $ 45.6 million under-collection in the WRAM accounts and a $2.0 million over-collection in the MCBA accounts. 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 they are recorded. Due to the state-mandated water conservation targets, which are in effect through the end of February 2016, GSWC has recorded significant amounts in the WRAM under-collection during the nine months ended September 30, 2015. If GSWC continues to experience decreases in water consumption, the 2015 WRAM under-collection balances may not be fully collectible within 24 months under current CPUC amortization guidelines. There is also a CPUC-stipulated cap on total net WRAM/MCBA surcharges in a given calendar year of 10% of the last authorized revenue requirement. This cap and/or the current amortization guidelines could result in GSWC deferring the recognition of revenue for portions of the WRAM/MCBA, which we estimate to be collected subsequent to 24 months following the end of the fiscal year. For BVES, the CPUC approved the Base Revenue Requirement Adjustment Mechanism (“BRRAM”), which adjusts base revenues to adopted levels. In November 2014, the CPUC issued a final decision on BVES's general rate case, setting rates and adopted revenues for the years 2013 through 2016. In March 2015, surcharges were implemented to collect the 2014 BRRAM under-collection of $3.1 million over 24 months . As of September 30, 2015 , GSWC had a regulatory asset of $4.7 million under-collection in the BRRAM. Other Regulatory Matters: Procurement Audits: In December 2011, the CPUC issued a final decision adopting a settlement between GSWC and the CPUC on its investigation of certain work orders and charges paid to a specific contractor used previously for numerous construction projects primarily in one of GSWC's three main geographic water regions. As part of the settlement reached with the CPUC on this matter, GSWC agreed to be subject to three separate independent audits of its procurement practices over a period of ten years from the date the settlement was approved by the CPUC. The audits cover GSWC’s procurement practices for contracts with other contractors from 1994 forward. The first audit started in 2014 and covered almost a 20 -year period from January 1, 1994 through September 30, 2013. In March 2015, the accounting firm engaged by the CPUC to conduct the first independent audit issued its final report to the CPUC’s Division of Water and Audits (“DWA”). The final report, which was issued on a confidential basis, included GSWC's responses to the accounting firm’s findings, as well as the firm’s responses to GSWC's comments. DWA informed GSWC that it does not intend to pursue further investigation, refunds, or penalties in respect of past procurement activities as a result of the final report. Furthermore, in June 2015 the CPUC's Office of Ratepayer Advocates ("ORA") notified the administrative law judge in the ongoing general rate case that, having reviewed the final audit report, its potential concerns with the audit report were satisfied and, as such, ORA withdrew its request to have further review of this matter in the pending general rate case. At this time, GSWC does not believe that a loss associated with any disallowances and/or penalties from this first audit is likely. Rural Acquisition In June 2013, GSWC entered into an Asset Purchase Agreement (the "Agreement") to acquire all of the operating water assets of Rural Water Company (“Rural”). In June 2015, the CPUC approved the acquisition of Rural, including GSWC's recovery of the purchase price through customer rates. On October 14, 2015, GSWC completed the transaction for an aggregate purchase price of $1.7 million and, as a result, GSWC will serve approximately 960 new customers near the City of Arroyo Grande in the county of San Luis Obispo, California, which is near GSWC's Santa Maria customer service area in Coastal California. GSWC is in the process of evaluating the purchase price allocation; however, the acquisition is not material to Registrant’s financial position or results of operations.

Earnings per Share_Capital Stoc

Earnings per Share/Capital Stock:	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings per Share/Capital Stock	Earnings per Share/Capital Stock: In accordance with the accounting guidance for participating securities and earnings per share (“EPS”), Registrant uses the “two-class” method of computing EPS. The “two-class” method is an earnings allocation formula that determines EPS for each class of common stock and participating security. AWR has participating securities related to restricted stock units that earn dividend equivalents on an equal basis with AWR’s Common Shares that have been issued under AWR's 2000 and 2008 Stock Incentive Plans and the 2003 and 2013 Non-Employee Directors Stock Plans. In applying the “two-class” method, undistributed earnings are allocated to both common shares and participating securities. The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding used for calculating basic net income per share: Basic: For The Three Months Ended September 30, For The Nine Months Ended (in thousands, except per share amounts) 2015 2014 2015 2014 Net income $ 21,079 $ 21,171 48,876 47,546 Less: (a) Distributed earnings to common shareholders 8,326 8,244 24,497 23,944 Distributed earnings to participating securities 47 48 134 133 Undistributed earnings 12,706 12,879 24,245 23,469 (b) Undistributed earnings allocated to common shareholders 12,633 12,805 24,114 23,340 Undistributed earnings allocated to participating securities 73 74 131 129 Total income available to common shareholders, basic (a)+(b) $ 20,959 $ 21,049 $ 48,611 $ 47,284 Weighted average Common Shares outstanding, basic 37,063 38,704 37,653 38,744 Basic earnings per Common Share $ 0.57 $ 0.54 $ 1.29 $ 1.22 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 2000 and 2008 Stock Incentive Plans, and the 2003 and 2013 Non-Employee Directors Stock Plans, and net income. At September 30, 2015 and 2014 , there were 174,306 and 235,584 options outstanding, respectively, under these Plans. At September 30, 2015 and 2014 , there were also 211,406 and 224,543 restricted stock units outstanding, respectively, including performance shares awarded to officers of the Registrant. The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding for calculating diluted net income per share: Diluted: For The Three Months Ended September 30, For The Nine Months Ended (in thousands, except per share amounts) 2015 2014 2015 2014 Common shareholders earnings, basic $ 20,959 $ 21,049 $ 48,611 $ 47,284 Undistributed earnings for dilutive stock-based awards 73 74 131 129 Total common shareholders earnings, diluted $ 21,032 $ 21,123 $ 48,742 $ 47,413 Weighted average common shares outstanding, basic 37,063 38,704 37,653 38,744 Stock-based compensation (1) 203 226 200 219 Weighted average common shares outstanding, diluted 37,266 38,930 37,853 38,963 Diluted earnings per Common Share $ 0.56 $ 0.54 $ 1.29 $ 1.22 (1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 174,306 and 235,584 stock options at September 30, 2015 and 2014 , respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 211,406 and 224,543 restricted stock units at September 30, 2015 and 2014 , respectively, were included in the calculation of diluted EPS for the nine months ended September 30, 2015 and 2014 . No stock options outstanding at September 30, 2015 had an exercise price greater than the average market price of AWR’s Common Shares for the nine months ended September 30, 2015 . There were no stock options outstanding at September 30, 2015 or 2014 that were anti-dilutive. During the nine months ended September 30, 2015 and 2014 , AWR issued 96,157 and 95,331 common shares, for approximately $ 746,000 and $ 370,000 , respectively, under Registrant’s Common Share Purchase and Dividend Reinvestment Plan (“DRP”), the 401(k) Plan, the 2000 and 2008 Stock Incentive Plans and the 2003 and 2013 Non-Employee Directors Stock Plans. On May 19, 2015, AWR's Board of Directors approved a stock repurchase program, authorizing AWR to repurchase up to 1.2 million shares of its Common Shares from time to time through June 30, 2017. Pursuant to this program, Registrant repurchased 574,832 and 961,853 Common Shares on the open market during the three and nine months ended September 30, 2015 , respectively. On March 27, 2014, AWR's Board of Directors approved a stock repurchase program, authorizing AWR to repurchase up to 1.25 million shares of its Common Shares from time to time through June 30, 2016. Pursuant to this program, Registrant repurchased 704,782 Common Shares on the open market during 2015 . The 2014 stock repurchase program was completed in May 2015. The repurchase of Common Shares is restricted by California law under the same standards which apply to dividend distributions. During the three months ended September 30, 2015 and 2014 , AWR paid quarterly dividends of approximately $8.3 million , or $0.224 per share, and $8.2 million , or $0.213 per share, respectively. During the nine months ended September 30, 2015 and 2014 , AWR paid quarterly dividends to shareholders of approximately $24.5 million , or $0.65 per share, and $23.9 million , or $0.618 per share, respectively.

Derivative Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative Instruments: Derivative financial instruments are used to manage exposure to commodity price risk. Commodity price risk represents the potential impact that can be caused by a change in the market value of a particular commodity. BVES purchases power under long-term contracts at a fixed cost depending on the amount of power and the period during which the power is purchased under such contracts. These contracts are generally subject to the accounting guidance for derivatives and require mark-to-market derivative accounting. In December 2014, the CPUC approved an application that allowed BVES to immediately execute new long-term purchased power contracts with energy providers on December 9, 2014. BVES began taking power under these long-term contracts effective January 1, 2015 at a fixed cost over three and five year terms depending on the amount of power and period during which the power is purchased under the contracts. The long-term contracts executed in December 2014 are subject to the accounting guidance for derivatives and require mark-to-market derivative accounting. Among other things, the CPUC approval in December 2014 also authorized BVES to establish a regulatory asset and liability memorandum account to offset the mark-to-market entries required by the accounting guidance. Accordingly, all unrealized gains and losses generated from the purchased power contracts executed in December 2014 are deferred on a monthly basis into a non-interest bearing regulatory memorandum account that tracks the changes in fair value of the derivative throughout the term of the contract. As a result, these unrealized gains and losses do not impact GSWC’s earnings. As of September 30, 2015 , there was a $7.2 million unrealized loss in the memorandum account for the purchased power contracts as a result of the recent decrease in energy prices. There were no derivatives as of September 30, 2014 . The notional volume of derivatives remaining under these long-term contracts as of September 30, 2015 was approximately 498,000 megawatt hours. The accounting guidance for fair value measurements applies to all financial assets and financial liabilities that are being measured and reported on a fair value basis. Under the accounting guidance, GSWC makes fair value measurements that are classified and disclosed in one of the following three categories: Level 1 : Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 : Quoted prices in markets that are not active or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability; or Level 3 : Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity). To value the contract, Registrant applies the Black-76 model, utilizing various inputs that include quoted market prices for energy over the duration of the contract. The market prices used to determine the fair value for this derivative instrument were estimated based on independent sources such as broker quotes and publications that are not observable in or corroborated by the market. Registrant received one broker quote to determine the fair value of its derivative instrument. When such inputs have a significant impact on the measurement of fair value, the instrument is categorized as Level 3. Accordingly, the valuation of the derivative on Registrant’s purchased power contract has been classified as Level 3 for all periods presented. The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three and nine months ended September 30, 2015 and 2014 : For The Three Months Ended September 30, For The Nine Months Ended (dollars in thousands) 2015 2014 2015 2014 Fair value at beginning of the period $ (5,662 ) $ — $ (3,339 ) $ — Unrealized loss on purchased power contracts (1,584 ) — (3,907 ) — Fair value at end of the period $ (7,246 ) $ — $ (7,246 ) $ —

Fair Value of Financial Instrum

Fair Value of Financial Instruments:	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments: For cash and cash equivalents, accounts receivable, accounts payable and short-term debt, the carrying amount is assumed to approximate fair value due to the short-term nature of the amounts. Investments held in a Rabbi Trust for the supplemental executive retirement plan are measured at fair value and totaled $9.7 million as of September 30, 2015 . All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The investments held in the Rabbi Trust are included in Other Property and Investments on Registrant's balance sheets. The table below estimates the fair value of long-term debt held by GSWC. The fair values as of September 30, 2015 and December 31, 2014 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. The interest rates used for the September 30, 2015 valuation increased as compared to December 31, 2014 , decreasing the fair value of long-term debt as of September 30, 2015 . Changes in the assumptions will produce differing results. September 30, 2015 December 31, 2014 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC $ 325,862 $ 397,598 $ 326,090 $ 417,057

Income Taxes_

Income Taxes:	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes: As a regulated utility, GSWC treats certain temporary differences as flow-through adjustments in computing its income tax provision consistent with the income tax approach approved by the CPUC for ratemaking purposes. Flow-through adjustments increase or decrease tax expense in one period, with an offsetting decrease or increase occurring in another period. Giving effect to these temporary differences as flow-through adjustments typically results in a greater variance between the effective tax rate (“ETR”) and the statutory federal income tax rate in any given period than would otherwise exist if GSWC were not required to account for its income taxes as a regulated enterprise. GSWC's ETR was 42.7% and 40.7% for the three months ended September 30, 2015 and 2014 , respectively, and 41.6% and 40.5% for the nine months ended September 30, 2015 and 2014 , respectively. GSWC's ETRs deviated from the statutory rate primarily due to state taxes and differences between book and taxable income that are treated as flow-through adjustments in accordance with regulatory requirements (primarily related to plant, rate-case and compensation items), as well as permanent items. AWR's consolidated ETR was 40.6% for the three months ended September 30, 2015 as compared to 38.9% for the three months ended September 30, 2014 , and was 39.4% for the nine months ended September 30, 2015 as compared to 38.8% for the nine months ended September 30, 2014 . The ETR at the AWR consolidated level also fluctuated as a result of ASUS's state income taxes, which vary among the jurisdictions in which it operates. Changes in Tax Law : During the fourth quarter of 2014, the Company reflected a change in its tax method of accounting for certain repair and maintenance expenditures pursuant to regulations issued by the U.S. Treasury Department in September 2013. In connection with filing its 2014 federal tax return during the third quarter of 2015, the Company filed an application for an automatic change in tax accounting method with the Internal Revenue Service ("IRS") for the 2014 tax year to implement the new method (effective January 1, 2014). The tax accounting method change included a cumulative adjustment for 2013 and prior years, and permits the expensing of certain utility asset replacement costs that were previously being capitalized and depreciated for book and tax purposes. As a result of the change, the Company will deduct a significant amount of asset costs, which consist primarily of water mains and connections. During the fourth quarter of 2014, GSWC recorded a cumulative adjustment for 2013 and prior years as well as the 2014 estimated deduction, and recognized a total deferred income tax liability of $30.8 million for federal and state repair-and-maintenance deductions as of December 31, 2014. Although this change reduces AWR’s current taxes payable, it does not reduce total income tax expense or the ETR.

Employee Benefit Plans_

Employee Benefit Plans:	9 Months Ended
	Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	Employee Benefit Plans: The components of net periodic benefit costs, before allocation to the overhead pool, for Registrant’s pension plan, postretirement plan and Supplemental Executive Retirement Plan ("SERP") for the three and nine months ended September 30, 2015 and 2014 are as follows: For The Three Months Ended September 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2015 2014 2015 2014 2015 2014 Components of Net Periodic Benefits Cost: Service cost $ 1,569 $ 1,411 $ 65 $ 63 $ 204 $ 192 Interest cost 1,922 1,880 99 111 163 154 Expected return on plan assets (2,449 ) (2,225 ) (123 ) (114 ) — — Amortization of transition — — — 105 — — Amortization of prior service cost (benefit) 30 30 (50 ) (50 ) 29 40 Amortization of actuarial (gain) loss 448 — (131 ) (115 ) 108 35 Net periodic pension cost under accounting standards 1,520 1,096 (140 ) — 504 421 Regulatory adjustment — deferred 130 374 — — — — Total expense recognized, before allocation to overhead pool $ 1,650 $ 1,470 $ (140 ) $ — $ 504 $ 421 For The Nine Months Ended September 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2015 2014 2015 2014 2015 2014 Components of Net Periodic Benefits Cost: Service cost $ 4,707 $ 4,233 $ 255 $ 261 $ 612 $ 576 Interest cost 5,766 5,640 327 371 489 462 Expected return on plan assets (7,347 ) (6,675 ) (369 ) (340 ) — — Amortization of transition — — — 313 — — Amortization of prior service cost (benefit) 90 89 (150 ) (150 ) 87 120 Amortization of actuarial (gain) loss 1,344 — (237 ) (247 ) 324 105 Net periodic pension cost under accounting standards 4,560 3,287 (174 ) 208 1,512 1,263 Regulatory adjustment — deferred 392 1,123 — — — — Total expense recognized, before allocation to overhead pool $ 4,952 $ 4,410 $ (174 ) $ 208 $ 1,512 $ 1,263 For the three and nine months ended September 30, 2015 , Registrant contributed $5.8 million and $6.7 million , respectively, to the pension plan. Regulatory Adjustment : As authorized by the CPUC in the most recent water and electric general rate case decisions, GSWC utilizes two-way balancing accounts for its water and electric regions and the general office to track differences between the forecasted annual pension expenses adopted in rates and the actual annual expense recorded by GSWC in accordance with the accounting guidance for pension costs. As of September 30, 2015 , GSWC had a total $2.3 million net under-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 2).

Contingencies_

Contingencies:	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies: Condemnation of Properties : The laws of the State of California provide for the acquisition of public utility property by governmental agencies through their power of eminent domain, also known as condemnation, where doing so is necessary and in the public interest. In addition, these laws provide that the owner of utility property (i) may contest whether the condemnation is actually necessary and in the public interest, and (ii) is entitled to receive the fair market value of its property if the property is ultimately taken. Claremont System: On November 4, 2014, voters in the City of Claremont ("Claremont" or "the City") approved a measure authorizing the issuance of $135 million in water revenue bonds by the City to finance the acquisition of GSWC's Claremont water system. On December 9, 2014, the City filed an eminent domain lawsuit against GSWC. GSWC does not believe the seizure is necessary and intends to vigorously defend against the potential condemnation. The eminent domain Right to Take trial is scheduled to begin on March 7, 2016. At this time, management cannot predict the outcome of the eminent domain proceeding. The Claremont water system has a net book value of approximately $49.1 million . GSWC serves approximately 11,000 customers in Claremont. Ojai System: In March 2013, Casitas Municipal Water District ("CMWD") passed resolutions under the Mello-Roos Community Facilities District Act of 1982 ("Mello-Roos Act") authorizing the establishment of a Community Facilities District, and the issuance of bonds to finance the potential acquisition of GSWC’s Ojai system by eminent domain. GSWC filed a petition in the Superior Court and eventually the Court of Appeals in Ventura County, which, among other things, challenged the legality of CMWD’s effort to utilize the Mello-Roos Act to acquire property by eminent domain and to fund legal and expert costs of the planned condemnation. On April 14, 2015, the California Court of Appeals affirmed a prior court's ruling allowing the use of Mello-Roos funding. In May 2015, GSWC filed a petition for review at the Supreme Court of California, which the Supreme Court subsequently denied. Ojai FLOW ("Friends of Locally Owned Water") members were also granted class status by the Superior Court to later file action against GSWC should they be able to prove GSWC’s motions delayed the condemnation action and resulted in higher costs for Ojai residents should the system be ultimately taken. GSWC serves approximately 3,000 customers in Ojai. Artesia System: On October 13, 2014, the City of Artesia's City Council approved a request for a feasibility study on the potential acquisition of GSWC's water system in Artesia. GSWC serves approximately 3,300 customers in Artesia. Environmental Clean-Up and Remediation : GSWC has been involved in environmental remediation and clean-up 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 offsite monitoring wells may also be necessary to document effectiveness of remediation. As of September 30, 2015 , the total spent to clean-up and remediate GSWC’s plant facility was approximately $ 4.8 million , of which $ 1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of September 30, 2015 , GSWC has a regulatory asset and an accrued liability for the estimated additional cost of $ 1.4 million to complete the clean-up 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. Management believes that rate recovery, proper insurance coverage and reserves are in place to insure against property, general liability and workers’ compensation claims incurred in the ordinary course of business. Registrant is unable to predict an estimate of the loss, if any, resulting from any pending suits or administrative proceedings.

Business Segments_

Business Segments:	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Business Segments	Business Segments: AWR has three reportable segments, water, electric and contracted services, whereas GSWC has two segments, water and electric. On a stand-alone basis, AWR has no material assets other than cash and its investments in its subsidiaries. All activities of GSWC, a rate-regulated utility, are geographically located within California. Activities of ASUS and its subsidiaries are conducted in California, Georgia, Maryland, New Mexico, North Carolina, South Carolina, Texas and Virginia. Each of ASUS’s wholly owned subsidiaries is regulated 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 necessary with the regulatory commissions in the states in which ASUS’s subsidiaries are incorporated. The tables below set forth information relating to GSWC’s operating segments, ASUS and its subsidiaries and other matters. Total assets by segment are not presented below, as certain of Registrant’s assets are not tracked by segment. The utility plant amounts are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash and exclude government-funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC. As Of And For The Three Months Ended September 30, 2015 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 97,273 $ 7,946 $ 27,756 $ — $ 132,975 Operating income (loss) 33,178 903 7,108 (4 ) 41,185 Interest expense, net 5,117 267 7 (25 ) 5,366 Utility plant 977,549 50,294 4,276 — 1,032,119 Depreciation and amortization expense (1) 9,773 468 271 — 10,512 Income tax expense (benefit) 11,819 290 2,590 (305 ) 14,394 Capital additions 22,608 2,881 152 — 25,641 As Of And For The Three Months Ended September 30, 2014 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 96,700 $ 8,614 $ 33,013 $ — $ 138,327 Operating income 31,185 1,161 7,549 — 39,895 Interest expense, net 4,976 319 10 (10 ) 5,295 Utility plant 950,256 40,333 4,854 — 995,443 Depreciation and amortization expense (1) 9,643 593 313 — 10,549 Income tax expense (benefit) 10,749 270 2,857 (400 ) 13,476 Capital additions 17,093 726 275 — 18,094 As Of And For The Nine Months Ended September 30, 2015 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 256,358 26,804 65,364 $ — $ 348,526 Operating income (loss) 79,391 4,398 12,825 (9 ) 96,605 Interest expense, net 15,026 891 23 (33 ) 15,907 Utility plant 977,549 50,294 4,276 — 1,032,119 Depreciation and amortization expense (1) 29,482 1,235 879 — 31,596 Income tax expense (benefit) 26,550 1,606 4,349 (679 ) 31,826 Capital additions 52,770 6,560 518 — 59,848 As Of And For The Nine Months Ended September 30, 2014 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 253,689 27,398 $ 74,826 $ — $ 355,913 Operating income (loss) 76,762 4,589 12,358 (46 ) 93,663 Interest expense, net 15,415 990 132 (72 ) 16,465 Utility plant 950,256 40,333 4,854 — 995,443 Depreciation and amortization expense (1) 28,840 1,868 896 — 31,604 Income tax expense (benefit) 25,081 1,426 4,603 (1,015 ) 30,095 Capital additions 50,744 1,406 1,564 — 53,714 (1) Depreciation expense computed on GSWC’s transportation equipment of $140,000 and $201,000 for the three months ended September 30, 2015 and 2014 , respectively, and $514,000 and $698,000 for the nine months ended September 30, 2015 and 2014 , respectively, is recorded in administrative and general expenses. The following table reconciles total utility plant (a key figure for rate-making) to total consolidated assets (in thousands): September 30, 2015 2014 Total utility plant $ 1,032,119 $ 995,443 Other assets 330,045 330,672 Total consolidated assets $ 1,362,164 $ 1,326,115

Military Privatization_ (Notes)

Military Privatization: (Notes)	9 Months Ended
	Sep. 30, 2015
Military Privatization [Abstract]
Military Privatization	Military Privatization: The 50 -year contracts with the U.S. government to operate, maintain and perform construction activities on the water and/or wastewater systems at various military bases are subject to periodic price redeterminations or economic price adjustments and modifications for changes in circumstances. ASUS has experienced delays in redetermining prices as required by the terms of these contracts. As a result, price redeterminations, when finally approved, can be retrospective and prospective. During the third quarter of 2015, the U.S. government approved price redeterminations related to the operations at Andrews Air Force Base in Maryland, Fort Jackson in South Carolina and the military bases in Virginia, as well as an asset transfer at two of the Virginia bases. ASUS received contract modifications from the U.S. government for these price redeterminations and asset transfer, which included retroactive operation and maintenance management fees for prior periods. Revenues from operation and maintenance management fees are recognized when services are rendered. Accordingly, ASUS recorded approximately $3.5 million of retroactive revenues and pretax operating income in connection with these contract modifications during the three months ended September 30, 2015, of which $3.0 million is for periods prior to 2015. In September 2014, the U.S. government approved price redeterminations related to the operations at Fort Bragg in North Carolina, Fort Jackson and Andrews Air Force Base, which also included retroactive operation and maintenance management fees and retroactive renewal and replacement fees for prior periods. ASUS recorded approximately $2.4 million of retroactive revenues and pretax operating income in connection with these contract modifications during the three months ended September 30, 2014. In addition, approximately $6.0 million related to renewal and replacement funds was also recorded in "billings in excess of costs and estimated earnings on contracts", which will be recognized in construction revenues (along with the related construction costs) when the work is performed. Unbilled receivables for ASUS represent completed construction revenues and operation and maintenance management fees earned but not yet billed, and also renewal and replacement fees due from the U.S. government but not yet billed.

Summary of Significant Accoun16

Summary of Significant Accounting Policies: (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations : American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”) and American States Utility Services, Inc. (“ASUS”) (and its subsidiaries, Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”) and Old North Utility Services, Inc. (“ONUS”)). The subsidiaries of ASUS are collectively referred to as the “Military Utility Privatization Subsidiaries.” GSWC is a public utility engaged principally in the purchase, production, distribution and sale of water in California serving approximately 260,000 customers. GSWC also distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,000 customers through its Bear Valley Electric Service (“BVES”) division. Although Registrant has a diversified base of residential, industrial and other customers, revenues derived from commercial and residential water customers accounted for approximately 90% of total water revenues during the three and nine months ended September 30, 2015 and 2014 . The California Public Utilities Commission (“CPUC”) regulates GSWC’s water and electric businesses in matters including properties, rates, services, facilities, and transactions by GSWC with its affiliates. AWR’s assets and operating income are primarily those of GSWC. 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 United States military bases pursuant to 50 -year firm fixed-price contracts. These contracts are subject to periodic price redeterminations or 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 ASUS's 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 in the Consolidated and GSWC Statements of Cash Flow have been reclassified to conform to the 2015 presentation of "Regulatory assets" as a separate line item. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2014 condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by generally accepted accounting principles ("GAAP") in the United States of America. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In the opinion of management, all adjustments consisting of normal, recurring items and estimates necessary for a fair statement of the results for the interim periods have been made. It is suggested that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Form 10-K for the year ended December 31, 2014 filed with the SEC.
GSWC's Related Party Transactions	GSWC's Related Party Transactions : In May 2013, AWR issued an interest bearing promissory note to GSWC for $20.0 million which expires on May 23, 2018. The amount of this note was increased to $40.0 million on October 27, 2015. Under the terms of this note, AWR may borrow from GSWC amounts up to $40.0 million for working capital purposes. AWR agreed to pay any unpaid principal amounts outstanding under this note, plus accrued interest. As of September 30, 2015 , AWR had $15.0 million outstanding and owed to GSWC under this note. In October 2015, AWR issued an interest bearing promissory note to ASUS for $10.0 million which expires on May 23, 2018. Under the terms of this note, AWR may borrow from ASUS amounts up to $10.0 million for working capital purposes. AWR agreed to pay any unpaid principal amounts outstanding under this note, plus accrued interest. GSWC and ASUS provide and receive various support services to and from their parent, AWR, and among themselves. GSWC also allocates certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to ASUS of approximately $659,000 and $658,000 during the three months ended September 30, 2015 and 2014 , respectively, and approximately $2.0 million during the nine months ended September 30, 2015 and 2014 . In addition, AWR has a $100.0 million syndicated credit facility. AWR borrows under this facility and provides funds to its subsidiaries, including GSWC, in support of their operations. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest cost under the credit facility. Amounts owed to GSWC by AWR, including for allocated expenses, are included in GSWC's inter-company receivables as of September 30, 2015 and December 31, 2014 .
Sales and Use Taxes	Sales and Use Taxes : GSWC bills certain sales and use taxes levied by state or local governments to its customers. Included in these sales and use taxes are franchise fees, which GSWC pays to various municipalities (based on ordinances adopted by these municipalities) in order to use public rights of way for utility purposes. GSWC bills these franchise fees to its customers based on a CPUC-authorized rate for each rate-making area as applicable. These franchise fees, which are required to be paid regardless of GSWC’s ability to collect them from its customers, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $1.1 million for the three months ended September 30, 2015 and 2014 , and $3 million and $2.9 million for the nine months ended September 30, 2015 and 2014 , respectively. When GSWC acts as an agent, and the tax is not required to be remitted if it is not collected from the customer, the taxes are accounted for on a net basis. Depending on the state in which its operations are conducted, ASUS is also subject to certain state non-income tax assessments generally computed on a “gross receipts” or “gross revenues” basis. These non-income tax assessments are required to be paid regardless of whether the subsidiary is reimbursed by the U.S. government for these assessments under its 50 -year contracts. The non-income tax assessments are accounted for on a gross basis and totaled $265,000 and $248,000 during the three months ended September 30, 2015 and 2014 , respectively, and $351,000 and $554,000 for the nine months ended September 30, 2015 and 2014 , respectively.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements : In May 2014, the Financial Accounting Standards Board ("FASB") issued updated accounting guidance on revenue recognition. The guidance will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. Under this guidance, an entity will recognize revenue when it transfers promised goods or services to customers in an amount that reflects what the entity expects in exchange for the goods or services. The guidance also requires more detailed disclosures to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. On July 9, 2015, the FASB decided to delay the effective date of the new revenue standard by one year. The guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and adoption is not permitted earlier than the original effective date, that is, no earlier than 2017. The guidance allows entities to select one of two methods of adoption, either the full retrospective approach, meaning the guidance would be applied to all periods presented, or modified retrospective approach, meaning the cumulative effect of applying the guidance would be recognized as an adjustment to opening retained earnings at January 1, 2018, along with providing certain additional disclosures. Registrant intends to adopt this guidance in the fiscal year beginning January 1, 2018. Management has not yet selected a transition method nor has it determined the effect of the standard on the Company's ongoing financial reporting. In April 2015, the FASB issued Accounting Standard Update 2015-03, Simplifying the Presentation of Debt Issuance Costs , which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, rather than as an asset. The standard does not affect the recognition and measurement of debt issuance costs. The guidance is effective January 1, 2016. In August 2015, the FASB issued Accounting Standard Update 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements , which provided additional guidance for presentation of debt issuance costs related to line-of-credit arrangements . Under this guidance, entities may present debt issuance costs as an asset and subsequently amortize the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. As of September 30, 2015 , Registrant had $4.8 million in debt issuance costs reflected under "Other Noncurrent Assets," including $ 113,000 associated with Registrant's syndicated credit facility.

Regulatory Matters_ (Tables)

Regulatory Matters: (Tables)	9 Months Ended
	Sep. 30, 2015
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) September 30, December 31, GSWC Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account $ 43,645 $ 9,369 Base Revenue Requirement Adjustment Mechanism 4,652 7,761 Costs deferred for future recovery on Aerojet case 12,930 13,629 Pensions and other post-retirement obligations (Note 7) 41,582 43,426 Derivative unrealized loss (Note 4) 7,246 3,339 Flow-through taxes, net (Note 6) 15,421 17,612 Low income rate assistance balancing accounts 8,645 9,109 Other regulatory assets 22,390 23,259 Various refunds to customers (5,249 ) (1,800 ) Total $ 151,262 $ 125,704

Earnings per Share_Capital St18

Earnings per Share/Capital Stock: (Tables)	9 Months Ended
	Sep. 30, 2015
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	The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding used for calculating basic net income per share: Basic: For The Three Months Ended September 30, For The Nine Months Ended (in thousands, except per share amounts) 2015 2014 2015 2014 Net income $ 21,079 $ 21,171 48,876 47,546 Less: (a) Distributed earnings to common shareholders 8,326 8,244 24,497 23,944 Distributed earnings to participating securities 47 48 134 133 Undistributed earnings 12,706 12,879 24,245 23,469 (b) Undistributed earnings allocated to common shareholders 12,633 12,805 24,114 23,340 Undistributed earnings allocated to participating securities 73 74 131 129 Total income available to common shareholders, basic (a)+(b) $ 20,959 $ 21,049 $ 48,611 $ 47,284 Weighted average Common Shares outstanding, basic 37,063 38,704 37,653 38,744 Basic earnings per Common Share $ 0.57 $ 0.54 $ 1.29 $ 1.22
Schedule of reconciliation of Registrant's net income and weighted average Common Shares outstanding for calculating diluted net income per share	The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding for calculating diluted net income per share: Diluted: For The Three Months Ended September 30, For The Nine Months Ended (in thousands, except per share amounts) 2015 2014 2015 2014 Common shareholders earnings, basic $ 20,959 $ 21,049 $ 48,611 $ 47,284 Undistributed earnings for dilutive stock-based awards 73 74 131 129 Total common shareholders earnings, diluted $ 21,032 $ 21,123 $ 48,742 $ 47,413 Weighted average common shares outstanding, basic 37,063 38,704 37,653 38,744 Stock-based compensation (1) 203 226 200 219 Weighted average common shares outstanding, diluted 37,266 38,930 37,853 38,963 Diluted earnings per Common Share $ 0.56 $ 0.54 $ 1.29 $ 1.22 (1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 174,306 and 235,584 stock options at September 30, 2015 and 2014 , respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 211,406 and 224,543 restricted stock units at September 30, 2015 and 2014 , respectively, were included in the calculation of diluted EPS for the nine months ended September 30, 2015 and 2014 .

Derivative Instruments (Tables)

Derivative Instruments (Tables)	9 Months Ended
	Sep. 30, 2015
GOLDEN STATE WATER COMPANY
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three and nine months ended September 30, 2015 and 2014 : For The Three Months Ended September 30, For The Nine Months Ended (dollars in thousands) 2015 2014 2015 2014 Fair value at beginning of the period $ (5,662 ) $ — $ (3,339 ) $ — Unrealized loss on purchased power contracts (1,584 ) — (3,907 ) — Fair value at end of the period $ (7,246 ) $ — $ (7,246 ) $ —

Fair Value of Financial Instr20

Fair Value of Financial Instruments: (Tables)	9 Months Ended
	Sep. 30, 2015
GSWC
Fair value of financial instruments
Schedule of estimates of the fair value of long-term debt	The table below estimates the fair value of long-term debt held by GSWC. The fair values as of September 30, 2015 and December 31, 2014 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. The interest rates used for the September 30, 2015 valuation increased as compared to December 31, 2014 , decreasing the fair value of long-term debt as of September 30, 2015 . Changes in the assumptions will produce differing results. September 30, 2015 December 31, 2014 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC $ 325,862 $ 397,598 $ 326,090 $ 417,057

Employee Benefit Plans_ (Tables

Employee Benefit Plans: (Tables)	9 Months Ended
	Sep. 30, 2015
Compensation and Retirement Disclosure [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, before allocation to the overhead pool, for Registrant’s pension plan, postretirement plan and Supplemental Executive Retirement Plan ("SERP") for the three and nine months ended September 30, 2015 and 2014 are as follows: For The Three Months Ended September 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2015 2014 2015 2014 2015 2014 Components of Net Periodic Benefits Cost: Service cost $ 1,569 $ 1,411 $ 65 $ 63 $ 204 $ 192 Interest cost 1,922 1,880 99 111 163 154 Expected return on plan assets (2,449 ) (2,225 ) (123 ) (114 ) — — Amortization of transition — — — 105 — — Amortization of prior service cost (benefit) 30 30 (50 ) (50 ) 29 40 Amortization of actuarial (gain) loss 448 — (131 ) (115 ) 108 35 Net periodic pension cost under accounting standards 1,520 1,096 (140 ) — 504 421 Regulatory adjustment — deferred 130 374 — — — — Total expense recognized, before allocation to overhead pool $ 1,650 $ 1,470 $ (140 ) $ — $ 504 $ 421 For The Nine Months Ended September 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2015 2014 2015 2014 2015 2014 Components of Net Periodic Benefits Cost: Service cost $ 4,707 $ 4,233 $ 255 $ 261 $ 612 $ 576 Interest cost 5,766 5,640 327 371 489 462 Expected return on plan assets (7,347 ) (6,675 ) (369 ) (340 ) — — Amortization of transition — — — 313 — — Amortization of prior service cost (benefit) 90 89 (150 ) (150 ) 87 120 Amortization of actuarial (gain) loss 1,344 — (237 ) (247 ) 324 105 Net periodic pension cost under accounting standards 4,560 3,287 (174 ) 208 1,512 1,263 Regulatory adjustment — deferred 392 1,123 — — — — Total expense recognized, before allocation to overhead pool $ 4,952 $ 4,410 $ (174 ) $ 208 $ 1,512 $ 1,263

Business Segments_ (Tables)

Business Segments: (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of reporting segments information	The tables below set forth information relating to GSWC’s operating segments, ASUS and its subsidiaries and other matters. Total assets by segment are not presented below, as certain of Registrant’s assets are not tracked by segment. The utility plant amounts are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash and exclude government-funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC. As Of And For The Three Months Ended September 30, 2015 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 97,273 $ 7,946 $ 27,756 $ — $ 132,975 Operating income (loss) 33,178 903 7,108 (4 ) 41,185 Interest expense, net 5,117 267 7 (25 ) 5,366 Utility plant 977,549 50,294 4,276 — 1,032,119 Depreciation and amortization expense (1) 9,773 468 271 — 10,512 Income tax expense (benefit) 11,819 290 2,590 (305 ) 14,394 Capital additions 22,608 2,881 152 — 25,641 As Of And For The Three Months Ended September 30, 2014 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 96,700 $ 8,614 $ 33,013 $ — $ 138,327 Operating income 31,185 1,161 7,549 — 39,895 Interest expense, net 4,976 319 10 (10 ) 5,295 Utility plant 950,256 40,333 4,854 — 995,443 Depreciation and amortization expense (1) 9,643 593 313 — 10,549 Income tax expense (benefit) 10,749 270 2,857 (400 ) 13,476 Capital additions 17,093 726 275 — 18,094 As Of And For The Nine Months Ended September 30, 2015 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 256,358 26,804 65,364 $ — $ 348,526 Operating income (loss) 79,391 4,398 12,825 (9 ) 96,605 Interest expense, net 15,026 891 23 (33 ) 15,907 Utility plant 977,549 50,294 4,276 — 1,032,119 Depreciation and amortization expense (1) 29,482 1,235 879 — 31,596 Income tax expense (benefit) 26,550 1,606 4,349 (679 ) 31,826 Capital additions 52,770 6,560 518 — 59,848 As Of And For The Nine Months Ended September 30, 2014 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 253,689 27,398 $ 74,826 $ — $ 355,913 Operating income (loss) 76,762 4,589 12,358 (46 ) 93,663 Interest expense, net 15,415 990 132 (72 ) 16,465 Utility plant 950,256 40,333 4,854 — 995,443 Depreciation and amortization expense (1) 28,840 1,868 896 — 31,604 Income tax expense (benefit) 25,081 1,426 4,603 (1,015 ) 30,095 Capital additions 50,744 1,406 1,564 — 53,714 (1) Depreciation expense computed on GSWC’s transportation equipment of $140,000 and $201,000 for the three months ended September 30, 2015 and 2014 , respectively, and $514,000 and $698,000 for the nine months ended September 30, 2015 and 2014 , respectively, is recorded in administrative and general expenses.
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 rate-making) to total consolidated assets (in thousands): September 30, 2015 2014 Total utility plant $ 1,032,119 $ 995,443 Other assets 330,045 330,672 Total consolidated assets $ 1,362,164 $ 1,326,115

Summary of Significant Accoun23

Summary of Significant Accounting Policies: (Details) customer in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)customerregistrant	Sep. 30, 2014USD ($)	Oct. 27, 2015USD ($)	May. 31, 2013USD ($)
Basis of Presentation:
Number of registrants filing combined report | registrant			2
Related Party Transactions
Amounts outstanding under note	$ 15,000,000		$ 15,000,000
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	4,326,000	$ 4,359,000	12,662,000	$ 12,649,000
Debt Issuance Cost	4,800,000		4,800,000
AWR | Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit	100,000,000		100,000,000
GOLDEN STATE WATER COMPANY
Related Party Transactions
Payments to affiliate for corporate office administrative and general costs	659,000	658,000	2,000,000	2,000,000
Sales and Use Taxes:
Franchise fees billed to customers and recorded as operating revenue	1,100,000	1,100,000	3,000,000	2,900,000
Non-income tax assessments accounted on a gross basis	3,842,000	3,879,000	$ 11,508,000	11,305,000
GOLDEN STATE WATER COMPANY | Promissory Note
Related Party Transactions
Debt instrument, face amount						$ 20,000,000
GOLDEN STATE WATER COMPANY | Purchase, production, distribution and sale of water
Nature of Operations:
Number of customers served | customer			260
GOLDEN STATE WATER COMPANY | Electricity distribution
Nature of Operations:
Number of customers served | customer			24
ASUS
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	$ 265,000	$ 248,000	$ 351,000	$ 554,000
ASUS | Contracted Services [Member]
Nature of Operations:
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases			50 years
Sales and Use Taxes:
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases			50 years
Sales | GOLDEN STATE WATER COMPANY | Purchase, production, distribution and sale of water
Nature of Operations:
Percentage of total revenue	90.00%		90.00%
Line of Credit [Member]
Sales and Use Taxes:
Debt Issuance Cost	$ 113,000		$ 113,000
Subsequent Event [Member] | GOLDEN STATE WATER COMPANY | Promissory Note
Related Party Transactions
Debt instrument, maximum borrowing capacity					$ 40,000,000
Subsequent Event [Member] | ASUS | Promissory Note
Related Party Transactions
Debt instrument, face amount					10,000,000
Debt instrument, maximum borrowing capacity					$ 10,000,000

Regulatory Matters_ (Details)

Regulatory Matters: (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 67,900	$ 67,900
Other Liabilities, Current	18,244	18,244	$ 18,760
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	39,300	39,300
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	151,262	151,262	125,704
Other Liabilities, Current	17,990	17,990	18,659
GOLDEN STATE WATER COMPANY | Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Amount Billed to Customers as Surcharges	1,586	1,676
Regulatory assets	43,645	43,645	9,369
GOLDEN STATE WATER COMPANY | Base Revenue Requirement Adjustment Mechanism
Regulatory matters:
Regulatory assets	4,652	4,652	7,761
GOLDEN STATE WATER COMPANY | Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	12,930	12,930	13,629
GOLDEN STATE WATER COMPANY | Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	41,582	41,582	43,426
GOLDEN STATE WATER COMPANY | Derivative unrealized loss
Regulatory matters:
Regulatory asset not accruing carrying costs	7,246	7,246
Regulatory assets			3,339
GOLDEN STATE WATER COMPANY | Flow-through taxes, net
Regulatory matters:
Regulatory assets	15,421	15,421	17,612
GOLDEN STATE WATER COMPANY | Low income rate assistance balancing accounts
Regulatory matters:
Regulatory assets	8,645	8,645	9,109
GOLDEN STATE WATER COMPANY | Other regulatory assets
Regulatory matters:
Regulatory assets	22,390	22,390	23,259
Other Liabilities, Current	4,100	4,100
Various refunds to customers | GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	$ (5,249)	$ (5,249)	$ (1,800)

Regulatory Matters_ Alternative

Regulatory Matters: Alternative-Revenue Programs (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
WRAM, net of MCBA
Regulatory matters:
Increase (decrease) in other regulatory assets		$ 36,000
GOLDEN STATE WATER COMPANY
Regulatory matters:
Under (over) collection	$ 151,262	$ 151,262	$ 125,704
GOLDEN STATE WATER COMPANY | WRAM, net of MCBA
Regulatory matters:
Commercial paper, term		90 days
Amount billed to customers as surcharges	1,586	$ 1,676
Under (over) collection	43,645	$ 43,645	9,369
GOLDEN STATE WATER COMPANY | WRAM, net of MCBA | Minimum
Regulatory matters:
Regulatory asset recovery periods		18 months
GOLDEN STATE WATER COMPANY | WRAM, net of MCBA | Maximum
Regulatory matters:
Regulatory asset recovery periods		24 months
GOLDEN STATE WATER COMPANY | WRAM
Regulatory matters:
annual surcharges as percentage of last authorized revenue requirement		10.00%
Under (over) collection	45,600	$ 45,600
GOLDEN STATE WATER COMPANY | Modified Cost Balancing Account
Regulatory matters:
Under (over) collection	2,000	$ 2,000
GOLDEN STATE WATER COMPANY | Base revenue requirement adjustment mechanism
Regulatory matters:
Regulatory asset recovery periods		24 months
Under (over) collection	$ 4,652	$ 4,652	7,761
Customer surcharges expected to be collected			$ 3,100

Regulatory Matters_ CPUC Rehear

Regulatory Matters: CPUC Rehearing Matter and Procurement Audits (Details) - GOLDEN STATE WATER COMPANY - Audit	1 Months Ended	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2014
Regulatory matters:
Separate independent audits	3
Number of Years of Separate Independent Audits of Procurement Practices Agreed under Settlement Agreement	10 years
Period of Separate Independent Audits of Procurement Practices Covered by Report		20 years

Regulatory Matters_ Regulatory

Regulatory Matters: Regulatory Matters: Rural Acquisition (Details) - GOLDEN STATE WATER COMPANY $ in Millions	9 Months Ended
	Sep. 30, 2015customer	Oct. 14, 2015USD ($)
Regulatory Assets [Line Items]
Number of Customers in new service territory	960
Subsequent Event [Member]
Regulatory Assets [Line Items]
Public Utilities, Property, Plant and Equipment, Amount of Acquisition Adjustments | $		$ 1.7

Earnings per Share_Capital St28

Earnings per Share/Capital Stock: (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Basic
Net income		$ 21,079	$ 21,171	$ 48,876	$ 47,546
Less: Distributed earnings to common shareholders		8,326	8,244	24,497	23,944
Less: Distributed earnings to participating securities		47	48	134	133
Undistributed earnings		12,706	12,879	24,245	23,469
Undistributed earnings allocated to common shareholders		12,633	12,805	24,114	23,340
Undistributed earnings allocated to participating securities		73	74	131	129
Total income available to common shareholders, basic		$ 20,959	$ 21,049	$ 48,611	$ 47,284
Weighted average Common Shares outstanding, basic (in shares)		37,063	38,704	37,653	38,744
Basic earnings per Common Share (in dollars per share)		$ 0.57	$ 0.54	$ 1.29	$ 1.22
Diluted
Total income available to common shareholders, basic		$ 20,959	$ 21,049	$ 48,611	$ 47,284
Undistributed earnings for dilutive stock-based awards		73	74	131	129
Total common shareholders earnings, diluted		$ 21,032	$ 21,123	$ 48,742	$ 47,413
Weighted average Common Shares outstanding, basic (in shares)		37,063	38,704	37,653	38,744
Stock-based compensation (in shares)	[1]	203	226	200	219
Weighted average common shares outstanding, diluted (in shares)		37,266	38,930	37,853	38,963
Diluted earnings per Common Share (in dollars per share)		$ 0.56	$ 0.54	$ 1.29	$ 1.22
[1]	In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 174,306 and 235,584 stock options at September 30, 2015 and 2014, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 211,406 and 224,543 restricted stock units at September 30, 2015 and 2014, respectively, were included in the calculation of diluted EPS for the nine months ended September 30, 2015 and 2014.

Earnings per Share_Capital St29

Earnings per Share/Capital Stock: (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	May. 19, 2015	Mar. 27, 2014
Additional disclosure
Options outstanding (in shares)	174,306	235,584	174,306	235,584
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			96,157	95,331
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 746	$ 370
Dividends paid	$ 8,300	$ 8,200	$ 24,497	$ 23,931
Quarterly dividends paid, per share of common stock (in dollars per share)	$ 0.224	$ 0.2130	$ 0.65	$ 0.6180
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	211,406	224,543	211,406	224,543
2014 Stock Repurchase Program | AWR
Additional disclosure
Authorized shares to be repurchased						1,250,000
Common Shares repurchased in the open market under DRP and 401(k) Plan			704,782
2015 Stock Repurchase Program | AWR
Additional disclosure
Authorized shares to be repurchased					1,200,000
Common Shares repurchased in the open market under DRP and 401(k) Plan	574,832		961,853

Derivative Instruments (Details

Derivative Instruments (Details) - GOLDEN STATE WATER COMPANY MWh in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)MWh	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume | MWh	498
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Number of broker quotes received to determine fair value of derivative instrument	1		1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at beginning of the period	$ (5,662)	$ 0	$ (3,339)	$ 0
Unrealized loss on purchased power contracts	(1,584)	0	(3,907)	0
Fair value at end of the period	$ (7,246)	$ 0	$ (7,246)	$ 0
Minimum | Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract			3 years
Maximum | Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract			5 years

Fair Value of Financial Instr31

Fair Value of Financial Instruments: (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
GSWC | Carrying Amount
Financial liabilities:
Long-term debt-GSWC	$ 325,862	$ 326,090
GSWC | Fair Value
Financial liabilities:
Long-term debt-GSWC	397,598	$ 417,057
Mutual Funds | Level 1
Fair value of financial instruments
Investments	$ 9,700

Income Taxes_ (Details)

Income Taxes: (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Effective income tax rate
ETRs (as a percent)	40.60%	38.90%	39.40%	38.80%
Deferred Tax Liabilities Related to Repair-And-Maintenance Deductions					$ 30.8
GSWC
Effective income tax rate
ETRs (as a percent)	42.70%	40.70%	41.60%	40.50%

Employee Benefit Plans_ (Detail

Employee Benefit Plans: (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 1,569	$ 1,411	$ 4,707	$ 4,233
Interest cost	1,922	1,880	5,766	5,640
Expected return on plan assets	(2,449)	(2,225)	(7,347)	(6,675)
Amortization of transition	0	0	0	0
Amortization of prior service cost (benefit)	30	30	90	89
Amortization of actuarial (gain) loss	448	0	1,344	0
Net periodic pension cost under accounting standards	1,520	1,096	4,560	3,287
Regulatory adjustment — deferred	130	374	392	1,123
Total expense recognized, before allocation to overhead pool	1,650	1,470	4,952	4,410
Defined Benefit Plan, Contributions by Employer	6,000		7,000
Pension Benefits | GSWC
Components of Net Periodic Benefits Cost:
Regulatory adjustment — deferred			2,300
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	65	63	255	261
Interest cost	99	111	327	371
Expected return on plan assets	(123)	(114)	(369)	(340)
Amortization of transition	0	105	0	313
Amortization of prior service cost (benefit)	(50)	(50)	(150)	(150)
Amortization of actuarial (gain) loss	(131)	(115)	(237)	(247)
Net periodic pension cost under accounting standards	(140)	0	(174)	208
Regulatory adjustment — deferred	0	0	0	0
Total expense recognized, before allocation to overhead pool	(140)	0	(174)	208
SERP
Components of Net Periodic Benefits Cost:
Service cost	204	192	612	576
Interest cost	163	154	489	462
Expected return on plan assets	0	0	0	0
Amortization of transition	0	0	0	0
Amortization of prior service cost (benefit)	29	40	87	120
Amortization of actuarial (gain) loss	108	35	324	105
Net periodic pension cost under accounting standards	504	421	1,512	1,263
Regulatory adjustment — deferred	0	0	0	0
Total expense recognized, before allocation to overhead pool	$ 504	$ 421	$ 1,512	$ 1,263

Contingencies_ (Details)

Contingencies: (Details) - GSWC $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)customer	Nov. 04, 2014USD ($)
Environmental Clean-Up and Remediation
Contingencies
Amount spent in clean-up and remediation activities	$ 4.8
Amount paid by the State of California Underground Storage Tank Fund for clean-up and remediation of plant facilities	1.5
Accrued liability for the estimated additional cost to complete the clean-up at the site	$ 1.4
City of Claremont | Condemnation of Properties
Contingencies
Condemnation		$ 135
Number of customers served through water systems | customer	11,000
Ojai FLOW | Condemnation of Properties
Contingencies
Number of customers served through water systems | customer	3,000
City of Artesia | Condemnation of Properties
Contingencies
Number of customers served through water systems | customer	3,300
Independent Transmission and Distribution System | City of Claremont | Condemnation of Properties
Contingencies
Public Utilities, Property, Plant and Equipment, Net	$ 49.1

Military Privatization_ (Detail

Military Privatization: (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Billings in excess of costs and estimated earnings on contracts	$ 7,504	$ 7,504		$ 11,736
Contracted Services [Member] | American States Utility Services [Member]
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases		50 years
Reportable Legal Entities [Member] | Contracted Services [Member] | American States Utility Services [Member]
Revenue Recognition, Retrospective Rate-Setting Systems, Amount	3,500		$ 2,400
Billings in excess of costs and estimated earnings on contracts			$ 6,000
Prior to 2015 [Member] | Reportable Legal Entities [Member] | Contracted Services [Member] | American States Utility Services [Member]
Revenue Recognition, Retrospective Rate-Setting Systems, Amount	$ 3,000

Business Segments_ (Details)

Business Segments: (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)segment	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Details of reportable segment
Total operating revenues	$ 132,975	$ 138,327	$ 348,526	$ 355,913
Operating income (loss)	41,185	39,895	96,605	93,663
Interest expense, net	5,366	5,295	15,907	16,465
Utility plant	1,032,119	995,443	1,032,119	995,443	$ 1,003,520
Depreciation and amortization expense	10,512	10,549	31,596	31,604
Income tax expense (benefit)	14,394	13,476	31,826	30,095
Capital additions	25,641	18,094	$ 59,848	53,714
GSWC
Details of reportable segment
Number of reportable segments | segment			2
Total operating revenues	105,219	105,314	$ 283,162	281,087
Operating income (loss)	34,081	32,346	83,789	81,351
Utility plant	1,027,843		1,027,843		$ 998,880
Depreciation and amortization expense	10,241	10,236	30,717	30,708
Income tax expense (benefit)	12,109	11,019	28,156	26,507
Depreciation on transportation equipment	140	201	$ 514	698
AWR
Details of reportable segment
Number of reportable segments | segment			3
Reportable Legal Entities [Member] | GSWC | Water
Details of reportable segment
Total operating revenues	97,273	96,700	$ 256,358	253,689
Operating income (loss)	33,178	31,185	79,391	76,762
Interest expense, net	5,117	4,976	15,026	15,415
Utility plant	977,549	950,256	977,549	950,256
Depreciation and amortization expense	9,773	9,643	29,482	28,840
Income tax expense (benefit)	11,819	10,749	26,550	25,081
Capital additions	22,608	17,093	52,770	50,744
Reportable Legal Entities [Member] | GSWC | Electric
Details of reportable segment
Total operating revenues	7,946	8,614	26,804	27,398
Operating income (loss)	903	1,161	4,398	4,589
Interest expense, net	267	319	891	990
Utility plant	50,294	40,333	50,294	40,333
Depreciation and amortization expense	468	593	1,235	1,868
Income tax expense (benefit)	290	270	1,606	1,426
Capital additions	2,881	726	6,560	1,406
Reportable Legal Entities [Member] | ASUS | Contracts
Details of reportable segment
Total operating revenues	27,756	33,013	65,364	74,826
Operating income (loss)	7,108	7,549	12,825	12,358
Interest expense, net	7	10	23	132
Utility plant	4,276	4,854	4,276	4,854
Depreciation and amortization expense	271	313	879	896
Income tax expense (benefit)	2,590	2,857	4,349	4,603
Capital additions	152	275	518	1,564
Intersegment Eliminations | AWR
Details of reportable segment
Total operating revenues	0	0	0	0
Operating income (loss)	(4)	0	(9)	(46)
Interest expense, net	(25)	(10)	(33)	(72)
Utility plant	0	0	0	0
Depreciation and amortization expense	0	0	0	0
Income tax expense (benefit)	(305)	(400)	(679)	(1,015)
Capital additions	$ 0	$ 0	$ 0	$ 0

Business Segments_ (Details 2)

Business Segments: (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Details of reportable segment
Total utility plant	$ 1,032,119	$ 995,443	$ 1,032,119	$ 995,443	$ 1,003,520
Other assets	330,045	330,672	330,045	330,672
Total Assets	1,362,164	1,326,115	1,362,164	1,326,115	1,378,298
GOLDEN STATE WATER COMPANY
Details of reportable segment
Public Utilities Property Plant and Equipment Depreciation on Transportation Equipment	140	$ 201	514	$ 698
Total utility plant	1,027,843		1,027,843		998,880
Total Assets	$ 1,302,228		$ 1,302,228		$ 1,282,374