American States Water (AWR) 10-Q 3 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Aug. 01, 2016
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	Jun. 30, 2016
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		36,558,468
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,643,084	$ 1,578,865
Non-utility property, at cost	12,606	11,627
Utility plant, at cost	1,655,690	1,590,492
Less - Accumulated depreciation	(548,553)	(529,698)
Net property, plant and equipment	1,107,137	1,060,794
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	18,936	18,710
Total other property and investments	20,052	19,826
Current Assets
Cash and cash equivalents	4,518	4,364
Accounts receivable - customers, less allowance for doubtful accounts	20,414	18,940
Unbilled receivable	17,957	19,490
Receivable from the U.S. government	7,836	5,861
Other accounts receivable, less allowance for doubtful accounts	2,587	2,302
Income taxes receivable	1,973	10,793
Materials and supplies, at average cost	5,294	5,415
Regulatory assets — current	32,378	30,134
Prepayments and other current assets	4,619	3,229
Costs and estimated earnings in excess of billings on contracts	35,240	32,169
Total current assets	132,816	132,697
Regulatory and Other Assets
Regulatory assets	117,682	102,562
Costs and estimated earnings in excess of billings on contracts	21,874	21,330
Other	6,738	6,750
Total regulatory and other assets	146,294	130,642
Total Assets	1,406,299	1,343,959
Capitalization
Common shares, no par value	245,360	245,022
Earnings reinvested in the business	231,336	220,923
Total common shareholders’ equity	476,696	465,945
Long-term debt	320,910	320,900
Total capitalization	797,606	786,845
Current Liabilities
Notes payable to bank	63,500	28,000
Long-term debt — current	318	312
Accounts payable	53,975	50,585
Income taxes payable	51	68
Accrued other taxes	6,357	8,142
Accrued employee expenses	11,129	11,748
Accrued interest	3,852	3,626
Unrealized loss on purchased power contracts	4,933	7,053
Billings in excess of costs and estimated earnings on contracts	5,910	3,764
Other	10,185	10,209
Total current liabilities	160,210	123,507
Other Credits
Advances for construction	70,383	68,041
Contributions in aid of construction - net	117,054	117,810
Deferred income taxes	200,113	192,852
Unamortized investment tax credits	1,570	1,612
Accrued pension and other postretirement benefits	48,858	42,666
Other	10,505	10,626
Total other credits	448,483	433,607
Commitments and Contingencies
Total Capitalization and Liabilities	1,406,299	1,343,959
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Utility plant, at cost	1,643,084	1,578,865
Less - Accumulated depreciation	(541,223)	(522,749)
Net property, plant and equipment	1,101,861	1,056,116
Other Property and Investments
Total other property and investments	16,813	16,581
Current Assets
Cash and cash equivalents	411	2,501
Accounts receivable - customers, less allowance for doubtful accounts	20,414	18,940
Unbilled receivable	17,311	18,181
Inter-company receivable	718	54
Other accounts receivable, less allowance for doubtful accounts	1,614	1,455
Income taxes receivable from Parent	4,495	11,000
Materials and supplies, at average cost	4,447	4,860
Regulatory assets — current	32,378	30,134
Prepayments and other current assets	3,910	2,793
Total current assets	85,698	89,918
Regulatory and Other Assets
Regulatory assets	117,682	102,562
Other	6,715	6,702
Total regulatory and other assets	124,397	109,264
Total Assets	1,328,769	1,271,879
Capitalization
Common shares, no par value	238,974	238,795
Earnings reinvested in the business	190,892	184,935
Total common shareholders’ equity	429,866	423,730
Long-term debt	320,910	320,900
Total capitalization	750,776	744,630
Current Liabilities
Inter-company payable	48,000	12,000
Long-term debt — current	318	312
Accounts payable	44,267	39,610
Accrued other taxes	6,126	7,830
Accrued employee expenses	10,027	10,630
Accrued interest	3,582	3,599
Unrealized loss on purchased power contracts	4,933	7,053
Other	9,955	9,921
Total current liabilities	127,208	90,955
Other Credits
Advances for construction	70,383	68,041
Contributions in aid of construction - net	117,054	117,810
Deferred income taxes	202,528	195,658
Unamortized investment tax credits	1,570	1,612
Accrued pension and other postretirement benefits	48,858	42,666
Other	10,392	10,507
Total other credits	450,785	436,294
Commitments and Contingencies
Total Capitalization and Liabilities	$ 1,328,769	$ 1,271,879

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Accounts receivable - customers, allowance for doubtful accounts	$ 701	$ 790
Other accounts receivable, allowance for doubtful accounts	73	154
GOLDEN STATE WATER COMPANY
Accounts receivable - customers, allowance for doubtful accounts	701	790
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 129

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Operating Revenues
Water	$ 81,058	$ 87,581	$ 147,370	$ 159,085
Electric	7,701	7,889	18,274	18,858
Contracted services	23,195	19,148	39,837	37,608
Total operating revenues	111,954	114,618	205,481	215,551
Operating Expenses
Water purchased	15,835	16,415	29,634	28,706
Power purchased for pumping	2,132	2,123	3,764	4,140
Groundwater production assessment	3,968	4,122	6,668	7,511
Power purchased for resale	2,216	2,566	5,087	5,065
Supply cost balancing accounts	(2,517)	1,816	(5,932)	3,629
Other operation	6,917	7,362	13,883	13,522
Administrative and general	21,288	20,471	42,061	39,998
Depreciation and amortization	9,601	10,536	19,392	21,084
Maintenance	3,635	4,205	7,705	7,682
Property and other taxes	4,168	4,060	8,546	8,336
ASUS construction	12,937	10,412	21,666	20,458
Total operating expenses	80,180	84,088	152,474	160,131
Operating Income	31,774	30,530	53,007	55,420
Other Income and Expenses
Interest expense	(5,603)	(5,527)	(11,226)	(10,755)
Interest income	190	102	362	214
Other, net	437	77	618	350
Total other income and expenses	(4,976)	(5,348)	(10,246)	(10,191)
Income from operations before income tax expense	26,798	25,182	42,761	45,229
Income tax expense	10,056	9,534	15,869	17,432
Net Income	$ 16,742	$ 15,648	$ 26,892	$ 27,797
Weighted Average Number of Common Shares Outstanding (in shares)	36,554	37,702	36,538	37,952
Basic Earnings Per Common Share (in dollars per share)	$ 0.46	$ 0.41	$ 0.73	$ 0.73
Weighted Average Number of Diluted Shares (in shares)	36,752	37,909	36,730	38,153
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.45	$ 0.41	$ 0.73	$ 0.73
Dividends Paid Per Common Share (in dollars per share)	$ 0.224	$ 0.2130	$ 0.448	$ 0.4260
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 81,058	$ 87,581	$ 147,370	$ 159,085
Electric	7,701	7,889	18,274	18,858
Total operating revenues	88,759	95,470	165,644	177,943
Operating Expenses
Water purchased	15,835	16,415	29,634	28,706
Power purchased for pumping	2,132	2,123	3,764	4,140
Groundwater production assessment	3,968	4,122	6,668	7,511
Power purchased for resale	2,216	2,566	5,087	5,065
Supply cost balancing accounts	(2,517)	1,816	(5,932)	3,629
Other operation	6,156	6,540	12,239	11,998
Administrative and general	16,999	17,003	33,515	32,560
Depreciation and amortization	9,347	10,235	18,877	20,476
Maintenance	3,243	3,667	6,782	6,484
Property and other taxes	3,823	3,748	7,810	7,666
Total operating expenses	61,202	68,235	118,444	128,235
Operating Income	27,557	27,235	47,200	49,708
Other Income and Expenses
Interest expense	(5,586)	(5,516)	(11,156)	(10,734)
Interest income	190	97	360	201
Other, net	231	(67)	412	206
Total other income and expenses	(5,165)	(5,486)	(10,384)	(10,327)
Income from operations before income tax expense	22,392	21,749	36,816	39,381
Income tax expense	8,722	8,800	14,162	16,047
Net Income	$ 13,670	$ 12,949	$ 22,654	$ 23,334

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash Flows From Operating Activities:
Net income	$ 26,892	$ 27,797
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	19,759	21,458
Provision for doubtful accounts	214	370
Deferred income taxes and investment tax credits	6,476	(432)
Stock-based compensation expense	1,460	1,321
Other — net	(188)	426
Changes in assets and liabilities:
Accounts receivable — customers	(1,765)	(774)
Unbilled receivable	1,533	3,473
Other accounts receivable	(208)	1,248
Receivables from the U.S. government	(1,975)	(579)
Materials and supplies	121	(564)
Prepayments and other assets	(1,403)	932
Costs and estimated earnings in excess of billings on contracts	(3,615)	5,546
Regulatory assets	(12,499)	(13,493)
Accounts payable	2,557	511
Income taxes receivable/payable	8,803	17,655
Billings in excess of costs and estimated earnings on contracts	2,146	(2,283)
Accrued pension and other post-retirement benefits	2,554	2,907
Other liabilities	(2,323)	(2,517)
Net cash provided	48,539	63,002
Cash Flows From Investing Activities:
Capital expenditures	(65,334)	(34,207)
Other investing activities	(125)	(1,401)
Net cash used	(65,459)	(35,608)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	126	512
Repurchase of Common Shares	0	(41,847)
Receipt of advances for and contributions in aid of construction	2,075	1,751
Refunds on advances for construction	(2,576)	(2,571)
Retirement or repayments of long-term debt	(169)	(169)
Proceeds from notes payable to banks	35,500	0
Dividends paid	(16,369)	(16,171)
Other financing activities	(1,513)	(1,025)
Net cash (used) provided	17,074	(59,520)
Net change in cash and cash equivalents	154	(32,126)
Cash and cash equivalents, beginning of period	4,364	75,988
Cash and cash equivalents, end of period	4,518	43,862
Non-cash transactions:
Accrued payables for investment in utility plant	21,488	13,110
Property installed by developers and conveyed	4,345	784
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	22,654	23,334
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	19,244	20,850
Provision for doubtful accounts	221	370
Deferred income taxes and investment tax credits	6,081	(827)
Stock-based compensation expense	1,209	1,062
Other — net	(186)	409
Changes in assets and liabilities:
Accounts receivable — customers	(1,765)	(774)
Unbilled receivable	870	(80)
Other accounts receivable	(89)	664
Materials and supplies	413	(629)
Prepayments and other assets	(1,130)	(216)
Regulatory assets	(12,499)	(13,493)
Accounts payable	3,824	5,408
Inter-company receivable/payable	(664)	196
Income taxes receivable/payable from/to Parent	6,505	25,186
Accrued pension and other post-retirement benefits	2,554	2,907
Other liabilities	(2,405)	(2,477)
Net cash provided	44,837	61,890
Cash Flows From Investing Activities:
Capital expenditures	(64,216)	(33,841)
Note receivable from AWR parent	0	(3,000)
Other investing activities	(158)	(1,427)
Net cash used	(64,374)	(38,268)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	2,075	1,751
Refunds on advances for construction	(2,576)	(2,571)
Retirement or repayments of long-term debt	(169)	(169)
Net change in inter-company borrowings	36,000	0
Dividends paid	(16,600)	(26,000)
Other financing activities	(1,283)	(702)
Net cash (used) provided	17,447	(27,691)
Net change in cash and cash equivalents	(2,090)	(4,069)
Cash and cash equivalents, beginning of period	2,501	44,005
Cash and cash equivalents, end of period	411	39,936
Non-cash transactions:
Accrued payables for investment in utility plant	21,488	13,108
Property installed by developers and conveyed	$ 4,345	$ 784

Summary of Significant Accounti

Summary of Significant Accounting Policies:	6 Months Ended
	Jun. 30, 2016
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 261,000 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 GSWC 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 six months ended June 30, 2016 and 2015 . 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 its wholly owned subsidiaries. Basis of Presentation : The consolidated financial statements and notes thereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common Shares of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Intercompany transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2015 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, 2015 filed with the SEC. GSWC's Related Party Transactions : GSWC and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC also allocates certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to ASUS of approximately $969,000 and $609,000 during the three months ended June 30, 2016 and 2015 , respectively, and approximately $2.0 million and $1.3 million during the six months ended June 30, 2016 and 2015 , respectively. In addition, AWR has a $100.0 million syndicated credit facility. AWR borrows under this facility and provides funds to its subsidiaries, GSWC and ASUS, in support of their operations. As of June 30, 2016 , there was $63.5 million outstanding under this facility. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest expense under the credit facility. In October 2015, AWR issued interest-bearing promissory notes (the "Notes") to GSWC and ASUS for $40 million and $10 million , respectively, which expire on May 23, 2018. Under the terms of these Notes, AWR may borrow from GSWC and ASUS amounts up to $40 million and $10 million , respectively, for working capital purposes. AWR agrees to pay any unpaid principal amounts outstanding under these notes, plus accrued interest. As of June 30, 2016, there were no amounts outstanding under these notes. 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 ratemaking area as applicable. These franchise fees, which are required to be paid regardless of GSWC’s ability to collect them from its customers, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $1.0 million and $996,000 for the three months ended June 30, 2016 and 2015 , respectively, and $1.9 million for each of the six months ended June 30, 2016 and 2015 . When GSWC acts as an agent, and a tax is not required to be remitted if it is not collected from customers, the tax is accounted for on a net basis. Depending on the states in which their operations are conducted, the Military Utility Privatization Subsidiaries are 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 U.S. government reimburses these assessments under the 50 -year contracts. The non-income tax assessments are accounted for on a gross basis and totaled $84,000 and $53,000 during the three months ended June 30, 2016 and 2015 , respectively, and $146,000 and $86,000 for the six months ended June 30, 2016 and 2015 , 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. 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 the 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 will 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 on 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. This guidance was adopted January 1, 2016. Accordingly, as of June 30, 2016 and December 31, 2015 , Registrant had debt issuance costs, excluding credit facility costs, of $4.5 million and $4.6 million , respectively, reflected in "Long-term debt." Prior to the adoption of this new guidance, debt issuance costs, excluding credit facility costs, of $4.6 million as of December 31, 2015 were reported in noncurrent "Other Assets." On February 25, 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new guidance, lessees will be required to recognize a right-of-use asset and a lease liability for virtually all of their leases (other than leases that meet the definition of a short-term lease). Extensive quantitative and qualitative disclosures, including significant judgments made by management, will be required in order to provide greater insight into the extent of revenue and expense recognized, and expected to be recognized, from existing contracts. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Management has not yet determined the effect of the standard on the Company's ongoing financial reporting. On March 30, 2016, the FASB issued Accounting Standard Update 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends ASC Topic 718, Compensation - Stock Compensation. Under the new guidance, the tax effects related to share-based payments at settlement (or expiration) will be required to be recorded through the income statement rather than through equity, further increasing the volatility of income tax expense. The new standard also removes the requirement to delay recognition of a windfall tax benefit until an employer reduces its current taxes payable. It also permits entities to make an accounting policy election for the impact of forfeitures on the recognition of expense for shared-based payment awards. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Management has not yet determined the effect of the standard on the Company's ongoing financial reporting.

Regulatory Matters_

Regulatory Matters:	6 Months Ended
	Jun. 30, 2016
Regulated Operations [Abstract]
Regulatory Matters	Regulatory Matters: In accordance with accounting principles for rate-regulated enterprises, Registrant records regulatory assets, which represent probable future recovery of costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At June 30, 2016 , Registrant had approximately $53.5 million of regulatory assets, net of regulatory liabilities, not accruing carrying costs. Of this amount, $23.5 million relates to the underfunded position in Registrant's pension and other post-retirement obligations, $4.9 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 $16.9 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 requiring it to write down the asset's value. Regulatory assets are offset against regulatory liabilities within each ratemaking area. Amounts expected to be collected or refunded in the next 12 months have been classified as current assets and current liabilities by ratemaking area. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows: (dollars in thousands) June 30, December 31, GSWC Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account $ 61,627 $ 45,171 Costs deferred for future recovery on Aerojet case 12,375 12,699 Pensions and other post-retirement obligations (Note 7) 25,215 21,996 Derivative unrealized loss (Note 4) 4,933 7,053 Flow-through taxes, net (Note 6) 16,923 16,176 Low income rate assistance balancing accounts 8,744 8,699 Other regulatory assets 26,264 25,668 Various refunds to customers (6,021 ) (4,766 ) Total $ 150,060 $ 132,696 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, 2015 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2015 . 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 ratemaking area and bears interest at the current 90 -day commercial paper rate. GSWC has implemented surcharges to recover its WRAM/MCBA balances as of December 31, 2015. For the six months ended June 30, 2016 and 2015 , surcharges (net of surcredits) of approximately $6.4 million and $96,000 , respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. During the six months ended June 30, 2016 , GSWC recorded additional net under-collections in the WRAM/MCBA accounts of $22.9 million mostly caused by using 2015 adopted revenues since the CPUC has not approved the pending water rate case, which will set new rates for the years 2016 - 2018 as discussed below. As of June 30, 2016 , GSWC had a net aggregated regulatory asset of $61.6 million which is comprised of a $ 64.8 million under-collection in the WRAM accounts and $3.2 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 an under-collection is recorded. The recovery periods for the majority of GSWC's WRAM/MCBA balances are primarily within 24 months ; however, as of December 31, 2015 there were some ratemaking areas that had recovery periods related to the 2015 WRAM balances that were greater than 24 months . As a result, during the fourth quarter of 2015, GSWC did not record $1.4 million of the 2015 WRAM under-collection balance as revenue. This amount is recognized as revenue in the periods in which it is determined that the amounts will be collected within 24 months . During the three and six months ended June 30, 2016 , GSWC recognized $ 690,000 of this amount as revenue as it was determined that this amount would be recovered within 24 months from June 30, 2016 . In 2016, GSWC implemented CPUC-approved surcharges for recovery of the 2015 WRAM balances, including the $1.4 million discussed above. Other Regulatory Matters: Pending Water General Rate Case: In 2014, GSWC filed a general rate case (“GRC”) for all of its water regions and the general office to determine new rates for the years 2016-2018. A final decision is expected during 2016. Once the decision is issued, the rates will be retroactive to January 1, 2016. GSWC has settled with the CPUC's Office of Ratepayer Advocates ("ORA") the majority of GSWC’s operating expenses, as well as the consumption levels to be used to calculate rates for 2016-2018, which reflect state-mandated conservation targets that were previously in place. The primary unresolved issues relate to GSWC’s capital budget requests and compensation for managerial level employees. At this time, GSWC cannot predict the final outcome of this GRC. The final decision, once issued, could result in a material change to GSWC's net income recorded during the first six months of 2016 that would need to be adjusted in the quarter in which the final decision is issued. Year-to-date 2016 billed revenues have been based on 2015 adopted rates established in the prior GRC. The adopted revenues for 2016, once the CPUC issues a final decision in the current GRC, are expected to be lower than the 2015 adopted levels due primarily to decreases in: (i) supply costs caused by lower consumption, (ii) depreciation expense resulting from an updated depreciation study, and (iii) other operating expenses. As a result of the anticipated reduction in the 2016 adopted revenues, GSWC has adjusted its water revenues downward for the three and six months ended June 30, 2016 with corresponding decreases to supply costs, depreciation expense and certain other expenses, to reflect the settled positions with ORA. The adjustment to 2016 recorded water revenues also reflects GSWC’s positions on unresolved capital budget and compensation-related issues in the pending GRC. These adjustments did not have a significant impact on pretax operating income for the three and six months ended June 30, 2016 as the overall reduction in water revenues is mostly offset by lower supply costs, depreciation and other operating expenses. 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 over a period of ten years from the date the settlement was approved by the CPUC. The audits cover GSWC's policies and procedures for the procurement of outside contracts for engineering or construction for capital projects related to other contractors after 1993. The first audit started in 2014 and covered an almost 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 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. Formal Complaint Filed at the CPUC: In June 2016, a third party filed a formal complaint with the CPUC against GSWC in connection with a water main break that occurred in 2014. The water main break caused damage to a commercial building. Repairs to the building have been delayed for a variety of reasons, including a dispute and litigation between two of GSWC's insurance carriers regarding their respective coverage obligations, as well as questions as to the nature and extent of the building’s damage and the costs associated therewith. The complaint filed with the CPUC requests, among other things, that the CPUC investigate the main break, the damage to the commercial building, and the delay of its repairs, and the complaint asks the CPUC to order GSWC to immediately complete repairs. GSWC believes it has reasonable defenses to the complaint filed with the CPUC. In July 2016, GSWC filed an answer to the formal complaint with the CPUC as well as a motion to dismiss the complaint. Previously, the owners of the commercial building filed suit in Ventura County Superior Court against GSWC for damages to the building. The trial of this lawsuit is set for December 2016. At this time, GSWC believes it has sufficient insurance coverage to cover any judgment entered in the civil suit pending in Superior Court. However, GSWC cannot predict the outcome of the Superior Court litigation, the dispute and litigation between its insurers, or the CPUC proceeding.

Earnings per Share_Capital Stoc

Earnings per Share/Capital Stock:	6 Months Ended
	Jun. 30, 2016
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 June 30, For The Six Months Ended (in thousands, except per share amounts) 2016 2015 2016 2015 Net income $ 16,742 $ 15,648 26,892 27,797 Less: (a) Distributed earnings to common shareholders 8,188 8,016 16,369 16,171 Distributed earnings to participating securities 50 47 94 89 Undistributed earnings 8,504 7,585 10,429 11,537 (b) Undistributed earnings allocated to common shareholders 8,453 7,541 10,369 11,474 Undistributed earnings allocated to participating securities 51 44 60 63 Total income available to common shareholders, basic (a)+(b) $ 16,641 $ 15,557 $ 26,738 $ 27,645 Weighted average Common Shares outstanding, basic 36,554 37,702 36,538 37,952 Basic earnings per Common Share $ 0.46 $ 0.41 $ 0.73 $ 0.73 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 June 30, 2016 and 2015 , there were 142,402 and 187,152 options outstanding, respectively, under these Plans. At June 30, 2016 and 2015 , there were also 227,364 and 225,074 restricted stock units outstanding, respectively, including performance shares awarded to officers of the Registrant. The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding for calculating diluted net income per share: Diluted: For The Three Months Ended June 30, For The Six Months Ended (in thousands, except per share amounts) 2016 2015 2016 2015 Common shareholders earnings, basic $ 16,641 $ 15,557 $ 26,738 $ 27,645 Undistributed earnings for dilutive stock-based awards 51 44 60 63 Total common shareholders earnings, diluted $ 16,692 $ 15,601 $ 26,798 $ 27,708 Weighted average common shares outstanding, basic 36,554 37,702 36,538 37,952 Stock-based compensation (1) 198 207 192 201 Weighted average common shares outstanding, diluted 36,752 37,909 36,730 38,153 Diluted earnings per Common Share $ 0.45 $ 0.41 $ 0.73 $ 0.73 (1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 142,402 and 187,152 stock options at June 30, 2016 and 2015 , respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 227,364 and 225,074 restricted stock units at June 30, 2016 and 2015 , respectively, were included in the calculation of diluted EPS for the six months ended June 30, 2016 and 2015 . No stock options outstanding at June 30, 2016 had an exercise price greater than the average market price of AWR’s Common Shares for the six months ended June 30, 2016 . There were no stock options outstanding at June 30, 2016 or 2015 that were anti-dilutive. During the six months ended June 30, 2016 and 2015 , AWR issued 52,212 and 69,617 common shares, for approximately $ 126,000 and $ 512,000 , respectively, under Registrant’s Common Share Purchase and Dividend Reinvestment Plan, the 401(k) Plan, the 2000 and 2008 Stock Incentive Plans and the 2003 and 2013 Non-Employee Directors Stock Plans. In 2014 and 2015, AWR's Board of Directors approved stock repurchase programs, authorizing AWR to repurchase up to 2.45 million shares of its Common Shares from time to time through June 30, 2016. Both programs were completed during 2015. Under these programs, Registrant repurchased 1.1 million shares during the six months ended June 30, 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 June 30, 2016 and 2015 , AWR paid quarterly dividends of approximately $8.2 million , or $0.224 per share, and $8.0 million , or $0.213 per share, respectively. During the six months ended June 30, 2016 and 2015 , AWR paid quarterly dividends to shareholders of approximately $16.4 million , or $0.448 per share, and $16.2 million , or $0.426 per share, respectively.

Derivative Instruments

Derivative Instruments	6 Months Ended
	Jun. 30, 2016
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. In December 2014, BVES entered into several CPUC-approved long-term purchased power contracts with energy providers. BVES began taking power under these long-term contracts effective January 1, 2015 at a fixed cost over three - and five -year terms depending on the amount of power and the period during which the power is purchased under the contracts. 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 also authorized GSWC to establish a regulatory asset and liability memorandum account to offset the mark-to-market entries required by the accounting guidance. Accordingly, all unrealized gains and losses generated from the purchased power contracts 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 derivatives throughout the terms of the contracts. As a result, these unrealized gains and losses do not impact GSWC’s earnings. As of June 30, 2016 , there was a $4.9 million unrealized loss in the memorandum account for the purchased power contracts as a result of the drop in energy prices. The notional volume of derivatives remaining under these long-term contracts as of June 30, 2016 was approximately 427,000 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 contracts, Registrant applies the Black-76 model, utilizing various inputs that include quoted market prices for energy over the duration of the contracts. The market prices used to determine the fair value for these derivative instruments may be estimated based on independent sources such as broker quotes and publications that are not observable in or corroborated by the market. Registrant received one broker quote to determine the fair value of its derivative instruments. When such inputs have a significant impact on the measurement of fair value, the instruments are categorized as Level 3. Accordingly, the valuation of the derivatives on Registrant’s purchased power contract has been classified as Level 3 for all periods presented. The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three and six months ended June 30, 2016 and 2015 : For The Three Months Ended June 30, For The Six Months Ended (dollars in thousands) 2016 2015 2016 2015 Fair value at beginning of the period $ (7,245 ) $ (6,176 ) $ (7,053 ) $ (3,339 ) Unrealized gain (loss) on purchased power contracts 2,312 514 2,120 (2,323 ) Fair value at end of the period $ (4,933 ) $ (5,662 ) $ (4,933 ) $ (5,662 )

Fair Value of Financial Instrum

Fair Value of Financial Instruments:	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments: For cash and cash equivalents, accounts receivable, accounts payable and short-term debt, the carrying amount is assumed to approximate fair value due to the short-term nature of the amounts. Investments held in a Rabbi Trust for the supplemental executive retirement plan ("SERP") are measured at fair value and totaled $10.3 million as of June 30, 2016 . All equity investments in the Rabbi Trust are Level 1 investments in mutual funds. The investments held in the Rabbi Trust are included in Other Property and Investments on Registrant's balance sheets. The table below estimates the fair value of long-term debt held by GSWC. The fair values as of June 30, 2016 and December 31, 2015 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. The interest rates used for the June 30, 2016 valuation decreased as compared to December 31, 2015 , increasing the fair value of long-term debt as of June 30, 2016 . Changes in the assumptions will produce different results. June 30, 2016 December 31, 2015 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC (1) $ 325,684 $ 442,389 $ 325,853 $ 403,844 ___________________ (1) Excludes debit issuance costs and redemption premiums.

Income Taxes_

Income Taxes:	6 Months Ended
	Jun. 30, 2016
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 39.0% and 40.5% for the three months ended June 30, 2016 and 2015 , respectively, and 38.5% and 40.7% for the six months ended June 30, 2016 and 2015 , respectively. The GSWC 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 plant-, rate-case- and compensation-related items). The ETR at the AWR consolidated level may also fluctuate as a result of certain permanent differences as well as state taxes recorded at AWR (parent) and at ASUS and its subsidiaries (where the amounts of state taxes vary among the jurisdictions in which they operate). Changes in Tax Law : In December 2015, the Protecting Americans From Tax Hikes Act of 2015 extended bonus depreciation for qualifying property through 2019. For 2015 through 2017, bonus depreciation was extended at a 50% rate. For 2018-2019, bonus depreciation will be phased down to 40% and 30%, respectively. Although the change in law reduces Registrant’s current taxes payable over these years, it does not reduce its total income tax expense or ETR.

Employee Benefit Plans_

Employee Benefit Plans:	6 Months Ended
	Jun. 30, 2016
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 SERP for the three and six months ended June 30, 2016 and 2015 are as follows: For The Three Months Ended June 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2016 2015 2016 2015 2016 2015 Components of Net Periodic Benefits Cost: Service cost $ 1,316 $ 1,452 $ 68 $ 95 $ 200 $ 204 Interest cost 2,026 1,905 97 114 186 163 Expected return on plan assets (2,460 ) (2,452 ) (122 ) (123 ) — — Amortization of unrecognized transition (asset)/obligation — — — — — — Amortization of prior service cost (benefit) 12 30 (9 ) (50 ) 6 29 Amortization of actuarial (gain) loss 329 427 (150 ) (53 ) 73 108 Net periodic pension cost under accounting standards 1,223 1,362 (116 ) (17 ) 465 504 Regulatory adjustment — deferred 64 251 — — — — Total expense recognized, before allocation to overhead pool $ 1,287 $ 1,613 $ (116 ) $ (17 ) $ 465 $ 504 For The Six Months Ended June 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2016 2015 2016 2015 2016 2015 Components of Net Periodic Benefits Cost: Service cost $ 2,548 $ 3,138 $ 136 $ 190 $ 400 $ 408 Interest cost 3,956 3,844 194 228 372 326 Expected return on plan assets (4,920 ) (4,898 ) (244 ) (246 ) — — Amortization of unrecognized transition (asset)/obligation — — — — — — Amortization of prior service cost (benefit) 24 60 (18 ) (100 ) 12 58 Amortization of actuarial (gain) loss 456 896 (300 ) (106 ) 146 216 Net periodic pension cost under accounting standards 2,064 3,040 (232 ) (34 ) 930 1,008 Regulatory adjustment — deferred 423 262 — — — — Total expense recognized, before allocation to overhead pool $ 2,487 $ 3,302 $ (232 ) $ (34 ) $ 930 $ 1,008 Registrant expects to contribute $5.3 million to its pension plan during 2016. Regulatory Adjustment : As authorized by the CPUC in the most recent water and electric general rate case decisions, GSWC utilizes two-way balancing accounts for its water and electric regions and the general office to track differences between the forecasted annual pension expenses in rates or expected to be in rates and the actual annual expense recorded by GSWC in accordance with the accounting guidance for pension costs. As of June 30, 2016 , GSWC had a total $1.8 million net under-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 2).

Contingencies_

Contingencies:	6 Months Ended
	Jun. 30, 2016
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 it is ultimately taken. Claremont System: In December 2014, the City of Claremont, California filed a complaint in eminent domain against GSWC. GSWC is in the process of vigorously defending against the eminent domain action. The trial determining the City's rights to seize the system by eminent domain began on June 14, 2016. Closing arguments are expected to occur in August 2016, with a decision expected within 90 days after the closing arguments. At this time, management cannot predict the outcome of this eminent domain proceeding. The Claremont water system has a net book value of approximately $49.2 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 Communities 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, California system through eminent domain. On May 12, 2016, CMWD filed a complaint in eminent domain against GSWC. The complaint included additional causes of action related to claims of potential damages resulting from any delay caused by GSWC seeking relief in prior action regarding the use of Mello-Roos funds for such a taking of property. On June 28, 2016, a group of citizens referred to as "Friends of Locally Owned Water" filed a motion for intervention to also seek potential damages resulting from the additional causes of actions listed above. At this time, management cannot predict the outcome of this eminent domain proceeding. GSWC serves approximately 3,000 customers in Ojai. Environmental Clean-Up and Remediation : GSWC has been involved in environmental remediation and clean-up at a plant site 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 June 30, 2016 , the total amount spent to clean-up and remediate GSWC’s plant facility was approximately $ 5.1 million , of which $ 1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of June 30, 2016 , 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 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:	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Business Segments	Business Segments: AWR has three reportable segments, water, electric and contracted services, whereas GSWC has two segments, water and electric. On a stand-alone basis, AWR has no material assets other than its investments in its subsidiaries on a stand-alone basis. 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 appropriate, with the commissions in the states in which ASUS’s subsidiaries are incorporated. The tables below set forth information relating to GSWC’s operating segments, ASUS and its subsidiaries and other matters. Total assets by segment are not presented below, as certain of Registrant’s assets are not tracked by segment. The utility plant amounts are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash, and exclude U.S. government- and third-party contractor-funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC. As Of And For The Three Months Ended June 30, 2016 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 81,058 $ 7,701 $ 23,195 $ — $ 111,954 Operating income (loss) 26,452 1,105 4,219 (2 ) 31,774 Interest expense, net 5,052 344 10 7 5,413 Utility plant 1,048,127 53,734 5,276 — 1,107,137 Depreciation and amortization expense (1) 8,840 507 254 — 9,601 Income tax expense (benefit) 8,367 355 1,505 (171 ) 10,056 Capital additions 32,393 2,862 625 — 35,880 As Of And For The Three Months Ended June 30, 2015 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 87,581 $ 7,889 $ 19,148 $ — $ 114,618 Operating income (loss) 26,472 763 3,297 (2 ) 30,530 Interest expense, net 5,108 311 8 (2 ) 5,425 Utility plant 963,147 47,961 4,399 — 1,015,507 Depreciation and amortization expense (1) 9,768 467 301 — 10,536 Income tax expense (benefit) 8,587 213 888 (154 ) 9,534 Capital additions 13,918 2,605 294 — 16,817 As Of And For The Six Months Ended June 30, 2016 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 147,370 $ 18,274 $ 39,837 $ — $ 205,481 Operating income (loss) 43,860 3,340 5,811 (4 ) 53,007 Interest expense, net 10,127 669 17 51 10,864 Utility plant 1,048,127 53,734 5,276 — 1,107,137 Depreciation and amortization expense (1) 17,863 1,014 515 — 19,392 Income tax expense (benefit) 12,953 1,209 2,078 (371 ) 15,869 Capital additions 60,534 3,682 1,118 — 65,334 As Of And For The Six Months Ended June 30, 2015 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 159,085 $ 18,858 $ 37,608 $ — $ 215,551 Operating income (loss) 46,213 3,495 5,717 (5 ) 55,420 Interest expense, net 9,909 624 16 (8 ) 10,541 Utility plant 963,147 47,961 4,399 — 1,015,507 Depreciation and amortization expense (1) 19,709 767 608 — 21,084 Income tax expense (benefit) 14,731 1,316 1,759 (374 ) 17,432 Capital additions 30,162 3,679 366 — 34,207 (1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $192,000 and $151,000 for the three months ended June 30, 2016 and 2015 , respectively, and $367,000 and $374,000 for the six months ended June 30, 2016 and 2015 , respectively. The following table reconciles total utility plant (a key figure for ratemaking) to total consolidated assets (in thousands): June 30, 2016 2015 Total utility plant $ 1,107,137 $ 1,015,507 Other assets 299,162 323,023 Total consolidated assets (2) $ 1,406,299 $ 1,338,530 (2) Total consolidated assets shown as of June 30, 2016 and 2015 excludes $4.5 million and $4.8 million , respectively, of debt issuance costs (except for credit facility costs), which were previously reported as "Other assets" prior to the adoption of Accounting Standard Updated 2015-03, Simplifying the Presentation of Debt Issuance Costs as disclosed in Note 1. Credit Facility costs continue to be reported as "Other assets."

Subsequent Events_ (Notes)

Subsequent Events: (Notes)	6 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	Subsequent Event: On July 12, 2016, ASUS was awarded a 50 -year contract by the U.S. government to operate, maintain, and provide construction management services for the water and wastewater systems at Eglin Air Force Base located in Florida. The contract is subject to annual economic price adjustments. ASUS will assume operations at Eglin Air Force Base following the completion of a 10 -month transition period.

Summary of Significant Accoun16

Summary of Significant Accounting Policies: (Policies)	6 Months Ended
	Jun. 30, 2016
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 261,000 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 GSWC 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 six months ended June 30, 2016 and 2015 . 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 its wholly owned subsidiaries. Basis of Presentation : The consolidated financial statements and notes thereto are presented in a combined report filed by two separate Registrants: AWR and GSWC. References in this report to “Registrant” are to AWR and GSWC, collectively, unless otherwise specified. AWR owns all of the outstanding Common Shares of GSWC and ASUS. ASUS owns all of the outstanding Common Shares of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries, all of which are wholly owned. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Intercompany transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2015 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, 2015 filed with the SEC.
GSWC's Related Party Transactions	GSWC's Related Party Transactions : GSWC and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC also allocates certain corporate office administrative and general costs to its affiliate, ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to ASUS of approximately $969,000 and $609,000 during the three months ended June 30, 2016 and 2015 , respectively, and approximately $2.0 million and $1.3 million during the six months ended June 30, 2016 and 2015 , respectively. In addition, AWR has a $100.0 million syndicated credit facility. AWR borrows under this facility and provides funds to its subsidiaries, GSWC and ASUS, in support of their operations. As of June 30, 2016 , there was $63.5 million outstanding under this facility. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest expense under the credit facility. In October 2015, AWR issued interest-bearing promissory notes (the "Notes") to GSWC and ASUS for $40 million and $10 million , respectively, which expire on May 23, 2018. Under the terms of these Notes, AWR may borrow from GSWC and ASUS amounts up to $40 million and $10 million , respectively, for working capital purposes. AWR agrees to pay any unpaid principal amounts outstanding under these notes, plus accrued interest. As of June 30, 2016, there were no amounts outstanding under these notes.
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 ratemaking area as applicable. These franchise fees, which are required to be paid regardless of GSWC’s ability to collect them from its customers, are accounted for on a gross basis. GSWC’s franchise fees billed to customers and recorded as operating revenue were approximately $1.0 million and $996,000 for the three months ended June 30, 2016 and 2015 , respectively, and $1.9 million for each of the six months ended June 30, 2016 and 2015 . When GSWC acts as an agent, and a tax is not required to be remitted if it is not collected from customers, the tax is accounted for on a net basis. Depending on the states in which their operations are conducted, the Military Utility Privatization Subsidiaries are 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 U.S. government reimburses these assessments under the 50 -year contracts. The non-income tax assessments are accounted for on a gross basis and totaled $84,000 and $53,000 during the three months ended June 30, 2016 and 2015 , respectively, and $146,000 and $86,000 for the six months ended June 30, 2016 and 2015 , 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. 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 the 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 will 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 on 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. This guidance was adopted January 1, 2016. Accordingly, as of June 30, 2016 and December 31, 2015 , Registrant had debt issuance costs, excluding credit facility costs, of $4.5 million and $4.6 million , respectively, reflected in "Long-term debt." Prior to the adoption of this new guidance, debt issuance costs, excluding credit facility costs, of $4.6 million as of December 31, 2015 were reported in noncurrent "Other Assets." On February 25, 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new guidance, lessees will be required to recognize a right-of-use asset and a lease liability for virtually all of their leases (other than leases that meet the definition of a short-term lease). Extensive quantitative and qualitative disclosures, including significant judgments made by management, will be required in order to provide greater insight into the extent of revenue and expense recognized, and expected to be recognized, from existing contracts. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Management has not yet determined the effect of the standard on the Company's ongoing financial reporting. On March 30, 2016, the FASB issued Accounting Standard Update 2016-09, Improvements to Employee Share-Based Payment Accounting, which amends ASC Topic 718, Compensation - Stock Compensation. Under the new guidance, the tax effects related to share-based payments at settlement (or expiration) will be required to be recorded through the income statement rather than through equity, further increasing the volatility of income tax expense. The new standard also removes the requirement to delay recognition of a windfall tax benefit until an employer reduces its current taxes payable. It also permits entities to make an accounting policy election for the impact of forfeitures on the recognition of expense for shared-based payment awards. The standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. Management has not yet determined the effect of the standard on the Company's ongoing financial reporting.

Regulatory Matters_ (Tables)

Regulatory Matters: (Tables)	6 Months Ended
	Jun. 30, 2016
Regulated Operations [Abstract]
Schedule of regulatory assets, less regulatory liabilities in the consolidated balance sheets for continuing operations	Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows: (dollars in thousands) June 30, December 31, GSWC Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account $ 61,627 $ 45,171 Costs deferred for future recovery on Aerojet case 12,375 12,699 Pensions and other post-retirement obligations (Note 7) 25,215 21,996 Derivative unrealized loss (Note 4) 4,933 7,053 Flow-through taxes, net (Note 6) 16,923 16,176 Low income rate assistance balancing accounts 8,744 8,699 Other regulatory assets 26,264 25,668 Various refunds to customers (6,021 ) (4,766 ) Total $ 150,060 $ 132,696

Earnings per Share_Capital St18

Earnings per Share/Capital Stock: (Tables)	6 Months Ended
	Jun. 30, 2016
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 June 30, For The Six Months Ended (in thousands, except per share amounts) 2016 2015 2016 2015 Net income $ 16,742 $ 15,648 26,892 27,797 Less: (a) Distributed earnings to common shareholders 8,188 8,016 16,369 16,171 Distributed earnings to participating securities 50 47 94 89 Undistributed earnings 8,504 7,585 10,429 11,537 (b) Undistributed earnings allocated to common shareholders 8,453 7,541 10,369 11,474 Undistributed earnings allocated to participating securities 51 44 60 63 Total income available to common shareholders, basic (a)+(b) $ 16,641 $ 15,557 $ 26,738 $ 27,645 Weighted average Common Shares outstanding, basic 36,554 37,702 36,538 37,952 Basic earnings per Common Share $ 0.46 $ 0.41 $ 0.73 $ 0.73
Schedule of reconciliation of Registrant's net income and weighted average Common Shares outstanding for calculating diluted net income per share	The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding for calculating diluted net income per share: Diluted: For The Three Months Ended June 30, For The Six Months Ended (in thousands, except per share amounts) 2016 2015 2016 2015 Common shareholders earnings, basic $ 16,641 $ 15,557 $ 26,738 $ 27,645 Undistributed earnings for dilutive stock-based awards 51 44 60 63 Total common shareholders earnings, diluted $ 16,692 $ 15,601 $ 26,798 $ 27,708 Weighted average common shares outstanding, basic 36,554 37,702 36,538 37,952 Stock-based compensation (1) 198 207 192 201 Weighted average common shares outstanding, diluted 36,752 37,909 36,730 38,153 Diluted earnings per Common Share $ 0.45 $ 0.41 $ 0.73 $ 0.73 (1) In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 142,402 and 187,152 stock options at June 30, 2016 and 2015 , respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 227,364 and 225,074 restricted stock units at June 30, 2016 and 2015 , respectively, were included in the calculation of diluted EPS for the six months ended June 30, 2016 and 2015 .

Derivative Instruments (Tables)

Derivative Instruments (Tables)	6 Months Ended
	Jun. 30, 2016
GOLDEN STATE WATER COMPANY
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table presents changes in the fair value of GSWC’s Level 3 derivatives for the three and six months ended June 30, 2016 and 2015 : For The Three Months Ended June 30, For The Six Months Ended (dollars in thousands) 2016 2015 2016 2015 Fair value at beginning of the period $ (7,245 ) $ (6,176 ) $ (7,053 ) $ (3,339 ) Unrealized gain (loss) on purchased power contracts 2,312 514 2,120 (2,323 ) Fair value at end of the period $ (4,933 ) $ (5,662 ) $ (4,933 ) $ (5,662 )

Fair Value of Financial Instr20

Fair Value of Financial Instruments: (Tables)	6 Months Ended
	Jun. 30, 2016
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 June 30, 2016 and December 31, 2015 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. The interest rates used for the June 30, 2016 valuation decreased as compared to December 31, 2015 , increasing the fair value of long-term debt as of June 30, 2016 . Changes in the assumptions will produce different results. June 30, 2016 December 31, 2015 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC (1) $ 325,684 $ 442,389 $ 325,853 $ 403,844

Employee Benefit Plans_ (Tables

Employee Benefit Plans: (Tables)	6 Months Ended
	Jun. 30, 2016
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 SERP for the three and six months ended June 30, 2016 and 2015 are as follows: For The Three Months Ended June 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2016 2015 2016 2015 2016 2015 Components of Net Periodic Benefits Cost: Service cost $ 1,316 $ 1,452 $ 68 $ 95 $ 200 $ 204 Interest cost 2,026 1,905 97 114 186 163 Expected return on plan assets (2,460 ) (2,452 ) (122 ) (123 ) — — Amortization of unrecognized transition (asset)/obligation — — — — — — Amortization of prior service cost (benefit) 12 30 (9 ) (50 ) 6 29 Amortization of actuarial (gain) loss 329 427 (150 ) (53 ) 73 108 Net periodic pension cost under accounting standards 1,223 1,362 (116 ) (17 ) 465 504 Regulatory adjustment — deferred 64 251 — — — — Total expense recognized, before allocation to overhead pool $ 1,287 $ 1,613 $ (116 ) $ (17 ) $ 465 $ 504 For The Six Months Ended June 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2016 2015 2016 2015 2016 2015 Components of Net Periodic Benefits Cost: Service cost $ 2,548 $ 3,138 $ 136 $ 190 $ 400 $ 408 Interest cost 3,956 3,844 194 228 372 326 Expected return on plan assets (4,920 ) (4,898 ) (244 ) (246 ) — — Amortization of unrecognized transition (asset)/obligation — — — — — — Amortization of prior service cost (benefit) 24 60 (18 ) (100 ) 12 58 Amortization of actuarial (gain) loss 456 896 (300 ) (106 ) 146 216 Net periodic pension cost under accounting standards 2,064 3,040 (232 ) (34 ) 930 1,008 Regulatory adjustment — deferred 423 262 — — — — Total expense recognized, before allocation to overhead pool $ 2,487 $ 3,302 $ (232 ) $ (34 ) $ 930 $ 1,008

Business Segments_ (Tables)

Business Segments: (Tables)	6 Months Ended
	Jun. 30, 2016
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 U.S. government- and third-party contractor-funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC. As Of And For The Three Months Ended June 30, 2016 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 81,058 $ 7,701 $ 23,195 $ — $ 111,954 Operating income (loss) 26,452 1,105 4,219 (2 ) 31,774 Interest expense, net 5,052 344 10 7 5,413 Utility plant 1,048,127 53,734 5,276 — 1,107,137 Depreciation and amortization expense (1) 8,840 507 254 — 9,601 Income tax expense (benefit) 8,367 355 1,505 (171 ) 10,056 Capital additions 32,393 2,862 625 — 35,880 As Of And For The Three Months Ended June 30, 2015 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 87,581 $ 7,889 $ 19,148 $ — $ 114,618 Operating income (loss) 26,472 763 3,297 (2 ) 30,530 Interest expense, net 5,108 311 8 (2 ) 5,425 Utility plant 963,147 47,961 4,399 — 1,015,507 Depreciation and amortization expense (1) 9,768 467 301 — 10,536 Income tax expense (benefit) 8,587 213 888 (154 ) 9,534 Capital additions 13,918 2,605 294 — 16,817 As Of And For The Six Months Ended June 30, 2016 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 147,370 $ 18,274 $ 39,837 $ — $ 205,481 Operating income (loss) 43,860 3,340 5,811 (4 ) 53,007 Interest expense, net 10,127 669 17 51 10,864 Utility plant 1,048,127 53,734 5,276 — 1,107,137 Depreciation and amortization expense (1) 17,863 1,014 515 — 19,392 Income tax expense (benefit) 12,953 1,209 2,078 (371 ) 15,869 Capital additions 60,534 3,682 1,118 — 65,334 As Of And For The Six Months Ended June 30, 2015 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 159,085 $ 18,858 $ 37,608 $ — $ 215,551 Operating income (loss) 46,213 3,495 5,717 (5 ) 55,420 Interest expense, net 9,909 624 16 (8 ) 10,541 Utility plant 963,147 47,961 4,399 — 1,015,507 Depreciation and amortization expense (1) 19,709 767 608 — 21,084 Income tax expense (benefit) 14,731 1,316 1,759 (374 ) 17,432 Capital additions 30,162 3,679 366 — 34,207 (1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $192,000 and $151,000 for the three months ended June 30, 2016 and 2015 , respectively, and $367,000 and $374,000 for the six months ended June 30, 2016 and 2015 , respectively.
Schedule of reconciliation of total utility plant (a key figure for rate-making) to total consolidated assets	The following table reconciles total utility plant (a key figure for ratemaking) to total consolidated assets (in thousands): June 30, 2016 2015 Total utility plant $ 1,107,137 $ 1,015,507 Other assets 299,162 323,023 Total consolidated assets (2) $ 1,406,299 $ 1,338,530

Summary of Significant Accoun23

Summary of Significant Accounting Policies: (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)customerregistrant	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)	Oct. 27, 2015USD ($)
Basis of Presentation:
Number of registrants filing combined report | registrant			2
Related Party Transactions
Notes payable to bank	$ 63,500,000		$ 63,500,000		$ 28,000,000
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	4,168,000	$ 4,060,000	8,546,000	$ 8,336,000
Debt issuance costs	4,500,000	4,800,000	4,500,000	4,800,000	$ 4,600,000
AWR | Promissory Note | Notes Receivable [Member]
Sales and Use Taxes:
Notes receivable	0		0
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	969,000	609,000	2,000,000	1,300,000
Sales and Use Taxes:
Franchise fees billed to customers and recorded as operating revenue	1,000,000	996,000		1,900,000
Non-income tax assessments accounted on a gross basis	3,823,000	3,748,000	$ 7,810,000	7,666,000
GOLDEN STATE WATER COMPANY | Promissory Note
Related Party Transactions
Debt instrument, face amount						$ 40,000,000
Debt instrument, maximum borrowing capacity						40,000,000
GOLDEN STATE WATER COMPANY | Purchase, production, distribution and sale of water
Nature of Operations:
Number of customers served | customer			261,000
GOLDEN STATE WATER COMPANY | Electricity distribution
Nature of Operations:
Number of customers served | customer			24,000
ASUS
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	$ 84,000	$ 53,000	$ 146,000	$ 86,000
ASUS | Promissory Note
Related Party Transactions
Debt instrument, face amount						10,000,000
Debt instrument, maximum borrowing capacity						$ 10,000,000
ASUS | Contracts
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%	90.00%	90.00%

Regulatory Matters_ (Details)

Regulatory Matters: (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 53,500
Other Liabilities, Current	10,185		$ 10,209
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	23,500
Derivative unrealized loss
Regulatory matters:
Regulatory asset not accruing carrying costs	4,900
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	150,060		132,696
Other Liabilities, Current	9,955		9,921
GOLDEN STATE WATER COMPANY | Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Amount Billed to Customers as Surcharges	6,405	$ 96
Regulatory assets	61,627		45,171
GOLDEN STATE WATER COMPANY | Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	12,375		12,699
GOLDEN STATE WATER COMPANY | Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	25,215		21,996
GOLDEN STATE WATER COMPANY | Derivative unrealized loss
Regulatory matters:
Regulatory assets			7,053
GOLDEN STATE WATER COMPANY | Flow-through taxes, net
Regulatory matters:
Regulatory assets	16,923		16,176
GOLDEN STATE WATER COMPANY | Low income rate assistance balancing accounts
Regulatory matters:
Regulatory assets	8,744		8,699
GOLDEN STATE WATER COMPANY | Other regulatory assets
Regulatory matters:
Regulatory assets	26,264		25,668
GOLDEN STATE WATER COMPANY | Various refunds to customers
Regulatory matters:
Regulatory assets	$ (6,021)		$ (4,766)

Regulatory Matters_ Alternative

Regulatory Matters: Alternative-Revenue Programs (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Regulatory matters:
Regulated Operating Revenue, Water	$ 81,058,000	$ 87,581,000	$ 147,370,000	$ 159,085,000
WRAM, net of MCBA
Regulatory matters:
Increase (decrease) in other regulatory assets			22,900,000
GOLDEN STATE WATER COMPANY
Regulatory matters:
Under (over) collection	150,060,000		150,060,000		$ 132,696,000
Regulated Operating Revenue, Water	81,058,000	$ 87,581,000	$ 147,370,000	159,085,000
GOLDEN STATE WATER COMPANY | WRAM, net of MCBA
Regulatory matters:
Commercial paper, term			90 days
Amount billed to customers as surcharges			$ 6,405,000	$ 96,000
Under (over) collection	61,627,000		61,627,000		$ 45,171,000
GOLDEN STATE WATER COMPANY | WRAM, net of MCBA | Maximum
Regulatory matters:
Alternative Revenue Program					24 months
GOLDEN STATE WATER COMPANY | WRAM
Regulatory matters:
Under (over) collection	64,800,000		64,800,000
Regulated Operating Revenue, Water	690,000
Deferred Revenue					$ 1,400,000
GOLDEN STATE WATER COMPANY | Modified Cost Balancing Account
Regulatory matters:
Under (over) collection	$ 3,200,000		$ 3,200,000

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

Earnings per Share_Capital St27

Earnings per Share/Capital Stock: (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Basic
Net income		$ 16,742	$ 15,648	$ 26,892	$ 27,797
Less: Distributed earnings to common shareholders		8,188	8,016	16,369	16,171
Less: Distributed earnings to participating securities		50	47	94	89
Undistributed earnings		8,504	7,585	10,429	11,537
Undistributed earnings allocated to common shareholders		8,453	7,541	10,369	11,474
Undistributed earnings allocated to participating securities		51	44	60	63
Total income available to common shareholders, basic		$ 16,641	$ 15,557	$ 26,738	$ 27,645
Weighted average Common Shares outstanding, basic (in shares)		36,554	37,702	36,538	37,952
Basic earnings per Common Share (in dollars per share)		$ 0.46	$ 0.41	$ 0.73	$ 0.73
Diluted
Total income available to common shareholders, basic		$ 16,641	$ 15,557	$ 26,738	$ 27,645
Undistributed earnings for dilutive stock-based awards		51	44	60	63
Total common shareholders earnings, diluted		$ 16,692	$ 15,601	$ 26,798	$ 27,708
Weighted average Common Shares outstanding, basic (in shares)		36,554	37,702	36,538	37,952
Stock-based compensation (in shares)	[1]	198	207	192	201
Weighted average common shares outstanding, diluted (in shares)		36,752	37,909	36,730	38,153
Diluted earnings per Common Share (in dollars per share)		$ 0.45	$ 0.41	$ 0.73	$ 0.73
[1]	In applying the treasury stock method of reflecting the dilutive effect of outstanding stock-based compensation in the calculation of diluted EPS, 142,402 and 187,152 stock options at June 30, 2016 and 2015, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 227,364 and 225,074 restricted stock units at June 30, 2016 and 2015, respectively, were included in the calculation of diluted EPS for the six months ended June 30, 2016 and 2015.

Earnings per Share_Capital St28

Earnings per Share/Capital Stock: (Details 2) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	May 19, 2015
Additional disclosure
Options outstanding (in shares)	142,402	187,152	142,402	187,152
Stock options not included in the calculation of diluted EPS (in shares)	0
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			52,212	69,617
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 126	$ 512
Dividends paid	$ 8,200	$ 8,000	$ 16,369	$ 16,171
Quarterly dividends paid, per share of common stock (in dollars per share)	$ 0.224	$ 0.2130	$ 0.448	$ 0.4260
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	227,364	225,074	227,364	225,074
2014 and 2015 Stock Repurchase Programs | AWR
Additional disclosure
Authorized shares to be repurchased					2,450,000
Common Shares repurchased in the open market under DRP and 401(k) Plan				1,100,000

Derivative Instruments (Details

Derivative Instruments (Details) - GOLDEN STATE WATER COMPANY MWh in Thousands, $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 31, 2014USD ($)	Jun. 30, 2016USD ($)MWh	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume | MWh		427
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		$ (7,245)	$ (6,176)	$ (7,053)	$ (3,339)
Unrealized gain (loss) on purchased power contracts		2,312	514	2,120	(2,323)
Fair value at end of the period	$ (3,339)	$ (4,933)	$ (5,662)	$ (4,933)	$ (5,662)
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 Instr30

Fair Value of Financial Instruments: (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
GSWC | Carrying Amount
Financial liabilities:
Long-term debt-GSWC	$ 325,684	$ 325,853
GSWC | Fair Value
Financial liabilities:
Long-term debt-GSWC	442,389	$ 403,844
Mutual Funds | Level 1
Fair value of financial instruments
Investments	$ 10,300

Income Taxes_ (Details)

Income Taxes: (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
GSWC
Effective income tax rate
ETRs (as a percent)	39.00%	40.50%	38.50%	40.70%

Employee Benefit Plans_ (Detail

Employee Benefit Plans: (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 1,316	$ 1,452	$ 2,548	$ 3,138
Interest cost	2,026	1,905	3,956	3,844
Expected return on plan assets	(2,460)	(2,452)	(4,920)	(4,898)
Amortization of transition	0	0	0	0
Amortization of prior service cost (benefit)	12	30	24	60
Amortization of actuarial (gain) loss	329	427	456	896
Net periodic pension cost under accounting standards	1,223	1,362	2,064	3,040
Regulatory adjustment — deferred	64	251	423	262
Total expense recognized, before allocation to overhead pool	1,287	1,613	2,487	3,302
Expected contributions in current fiscal year			5,300
Pension Benefits | GSWC
Components of Net Periodic Benefits Cost:
Regulatory adjustment — deferred			1,800
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	68	95	136	190
Interest cost	97	114	194	228
Expected return on plan assets	(122)	(123)	(244)	(246)
Amortization of transition	0	0	0	0
Amortization of prior service cost (benefit)	(9)	(50)	(18)	(100)
Amortization of actuarial (gain) loss	(150)	(53)	(300)	(106)
Net periodic pension cost under accounting standards	(116)	(17)	(232)	(34)
Regulatory adjustment — deferred	0	0	0	0
Total expense recognized, before allocation to overhead pool	(116)	(17)	(232)	(34)
SERP
Components of Net Periodic Benefits Cost:
Service cost	200	204	400	408
Interest cost	186	163	372	326
Expected return on plan assets	0	0	0	0
Amortization of transition	0	0	0	0
Amortization of prior service cost (benefit)	6	29	12	58
Amortization of actuarial (gain) loss	73	108	146	216
Net periodic pension cost under accounting standards	465	504	930	1,008
Regulatory adjustment — deferred	0	0	0	0
Total expense recognized, before allocation to overhead pool	$ 465	$ 504	$ 930	$ 1,008

Contingencies_ (Details)

Contingencies: (Details) - GSWC customer in Thousands, $ in Millions	6 Months Ended
	Jun. 30, 2016USD ($)customer
Environmental Clean-Up and Remediation
Contingencies
Amount spent in clean-up and remediation activities	$ 5.1
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
Number of customers served through water systems | customer	11
Ojai FLOW | Condemnation of Properties
Contingencies
Number of customers served through water systems | customer	3
Independent Transmission and Distribution System | City of Claremont | Condemnation of Properties
Contingencies
Public utilities, property, plant and equipment, net	$ 49.2
Maximum | Independent Transmission and Distribution System | City of Claremont | Condemnation of Properties
Contingencies
Timing of court decision on condemnation matter	90 days

Business Segments_ (Details)

Business Segments: (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)segment	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Details of reportable segment
Total operating revenues	$ 111,954	$ 114,618	$ 205,481	$ 215,551
Operating income (loss)	31,774	30,530	53,007	55,420
Interest expense, net	5,413	5,425	10,864	10,541
Utility plant	1,107,137	1,015,507	1,107,137	1,015,507	$ 1,060,794
Depreciation and amortization expense	9,601	10,536	19,392	21,084
Income tax expense (benefit)	10,056	9,534	15,869	17,432
Capital additions	35,880	16,817	$ 65,334	34,207
GSWC
Details of reportable segment
Number of reportable segments | segment			2
Total operating revenues	88,759	95,470	$ 165,644	177,943
Operating income (loss)	27,557	27,235	47,200	49,708
Utility plant	1,101,861		1,101,861		$ 1,056,116
Depreciation and amortization expense	9,347	10,235	18,877	20,476
Income tax expense (benefit)	8,722	8,800	$ 14,162	16,047
AWR
Details of reportable segment
Number of reportable segments | segment			3
Reportable Legal Entities | GSWC | Water
Details of reportable segment
Total operating revenues	81,058	87,581	$ 147,370	159,085
Operating income (loss)	26,452	26,472	43,860	46,213
Interest expense, net	5,052	5,108	10,127	9,909
Utility plant	1,048,127	963,147	1,048,127	963,147
Depreciation and amortization expense	8,840	9,768	17,863	19,709
Income tax expense (benefit)	8,367	8,587	12,953	14,731
Capital additions	32,393	13,918	60,534	30,162
Reportable Legal Entities | GSWC | Electric
Details of reportable segment
Total operating revenues	7,701	7,889	18,274	18,858
Operating income (loss)	1,105	763	3,340	3,495
Interest expense, net	344	311	669	624
Utility plant	53,734	47,961	53,734	47,961
Depreciation and amortization expense	507	467	1,014	767
Income tax expense (benefit)	355	213	1,209	1,316
Capital additions	2,862	2,605	3,682	3,679
Reportable Legal Entities | ASUS | Contracts
Details of reportable segment
Total operating revenues	23,195	19,148	39,837	37,608
Operating income (loss)	4,219	3,297	5,811	5,717
Interest expense, net	10	8	17	16
Utility plant	5,276	4,399	5,276	4,399
Depreciation and amortization expense	254	301	515	608
Income tax expense (benefit)	1,505	888	2,078	1,759
Capital additions	625	294	1,118	366
Intersegment Eliminations | AWR
Details of reportable segment
Total operating revenues	0	0	0	0
Operating income (loss)	(2)	(2)	(4)	(5)
Interest expense, net	7	(2)	51	(8)
Utility plant	0	0	0	0
Depreciation and amortization expense	0	0	0	0
Income tax expense (benefit)	(171)	(154)	(371)	(374)
Capital additions	$ 0	$ 0	$ 0	$ 0

Business Segments_ (Details 2)

Business Segments: (Details 2) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Details of reportable segment
Debt issuance costs	$ 4,500	$ 4,800	$ 4,500	$ 4,800	$ 4,600
Total utility plant	1,107,137	1,015,507	1,107,137	1,015,507	1,060,794
Other assets	299,162	323,023	299,162	323,023
Total Assets	1,406,299	1,338,530	1,406,299	1,338,530	1,343,959
GOLDEN STATE WATER COMPANY
Details of reportable segment
Depreciation on transportation equipment	192	$ 151	367	$ 374
Total utility plant	1,101,861		1,101,861		1,056,116
Total Assets	$ 1,328,769		$ 1,328,769		$ 1,271,879

Subsequent Events_ (Details)

Subsequent Events: (Details) - Contracts - ASUS	Jul. 12, 2016	Jun. 30, 2016
Subsequent Event [Line Items]
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases		50 years
Subsequent Event
Subsequent Event [Line Items]
Period of fixed price contracts to operate and maintain the water and/or wastewater systems at various military bases	50 years
Period of transition to operate and maintain water systems at new military	10 months