American States Water (AWR) 10-Q 2 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Jul. 31, 2017
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, 2017
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		36,644,758
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,672,559	$ 1,670,238
Non-utility property, at cost	13,936	13,441
Utility plant, at cost	1,686,495	1,683,679
Less - Accumulated depreciation	(531,292)	(532,753)
Net property, plant and equipment	1,155,203	1,150,926
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	21,413	20,836
Total other property and investments	22,529	21,952
Current Assets
Cash and cash equivalents	2,124	436
Accounts receivable - customers, less allowance for doubtful accounts	25,338	19,993
Unbilled receivable	24,350	24,391
Receivable from the U.S. government	10,900	8,467
Other accounts receivable, less allowance for doubtful accounts	2,665	3,151
Income taxes receivable	355	17,867
Materials and supplies, at average cost	5,148	4,294
Regulatory assets — current	40,849	43,296
Prepayments and other current assets	4,951	3,735
Costs and estimated earnings in excess of billings on contracts	32,856	41,245
Total current assets	149,536	166,875
Regulatory and Other Assets
Regulatory assets	104,645	102,985
Costs and estimated earnings in excess of billings on contracts	23,324	22,687
Other	7,416	5,068
Total regulatory and other assets	135,385	130,740
Total Assets	1,462,653	1,470,493
Capitalization
Outstanding: 36,644,758 shares in 2017 and 36,571,360 shares in 2016	248,286	247,232
Earnings reinvested in the business	264,739	247,065
Total common shareholders’ equity	513,025	494,297
Long-term debt	320,969	320,981
Total capitalization	833,994	815,278
Current Liabilities
Notes payable to bank	44,000	90,000
Long-term debt — current	336	330
Accounts payable	45,214	43,724
Income taxes payable	11,726	149
Accrued other taxes	7,275	9,112
Accrued employee expenses	11,423	12,304
Accrued interest	3,831	3,864
Unrealized loss on purchased power contracts	4,493	4,901
Billings in excess of costs and estimated earnings on contracts	414	2,263
Other	11,742	11,297
Total current liabilities	140,454	177,944
Other Credits
Advances for construction	67,209	69,722
Contributions in aid of construction - net	123,607	120,518
Deferred income taxes	231,031	224,530
Unamortized investment tax credits	1,471	1,529
Accrued pension and other postretirement benefits	52,247	49,856
Other	12,640	11,116
Total other credits	488,205	477,271
Commitments and Contingencies
Total Capitalization and Liabilities	1,462,653	1,470,493
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Utility plant, at cost	1,672,559	1,670,238
Less - Accumulated depreciation	(523,084)	(524,927)
Net property, plant and equipment	1,149,475	1,145,311
Other Property and Investments
Total other property and investments	19,299	18,719
Current Assets
Cash and cash equivalents	1,544	209
Accounts receivable - customers, less allowance for doubtful accounts	25,338	19,993
Unbilled receivable	18,259	17,700
Other accounts receivable, less allowance for doubtful accounts	1,988	1,959
Income taxes receivable from Parent	0	21,856
Materials and supplies, at average cost	4,437	3,724
Regulatory assets — current	40,849	43,296
Prepayments and other current assets	4,248	3,520
Total current assets	96,663	112,257
Regulatory and Other Assets
Regulatory assets	104,645	102,985
Other	7,303	4,906
Total regulatory and other assets	111,948	107,891
Total Assets	1,377,385	1,384,178
Capitalization
Outstanding: 36,644,758 shares in 2017 and 36,571,360 shares in 2016	240,920	240,482
Earnings reinvested in the business	235,309	206,288
Total common shareholders’ equity	476,229	446,770
Long-term debt	320,969	320,981
Total capitalization	797,198	767,751
Current Liabilities
Inter-company payable	9,583	61,726
Long-term debt — current	336	330
Accounts payable	38,490	34,648
Income taxes payable	3,269	0
Accrued other taxes	7,229	8,870
Accrued employee expenses	10,163	10,983
Accrued interest	3,544	3,588
Unrealized loss on purchased power contracts	4,493	4,901
Other	11,399	10,925
Total current liabilities	88,506	135,971
Other Credits
Advances for construction	67,209	69,722
Contributions in aid of construction - net	123,607	120,518
Deferred income taxes	234,583	227,798
Unamortized investment tax credits	1,471	1,529
Accrued pension and other postretirement benefits	52,247	49,856
Other	12,564	11,033
Total other credits	491,681	480,456
Commitments and Contingencies
Total Capitalization and Liabilities	$ 1,377,385	$ 1,384,178

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Common Stock, Shares Authorized	60,000,000	60,000,000
Accounts receivable - customers, allowance for doubtful accounts	$ 708	$ 702
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 62
Common Stock, Shares, Outstanding	36,644,758	36,571,360
GOLDEN STATE WATER COMPANY
Common Stock, Shares Authorized	1,000	1,000
Accounts receivable - customers, allowance for doubtful accounts	$ 708	$ 702
Other accounts receivable, allowance for doubtful accounts	$ 59	$ 59
Common Stock, Shares, Outstanding	146	146

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Operating Revenues
Water	$ 80,734	$ 81,058	$ 147,138	$ 147,370
Electric	7,612	7,701	18,114	18,274
Contracted services	24,849	23,195	46,753	39,837
Total operating revenues	113,195	111,954	212,005	205,481
Operating Expenses
Water purchased	17,937	15,835	30,043	29,634
Power purchased for pumping	2,157	2,132	3,754	3,764
Groundwater production assessment	4,931	3,968	8,306	6,668
Power purchased for resale	2,308	2,216	5,408	5,087
Supply cost balancing accounts	(5,293)	(2,517)	(7,042)	(5,932)
Other operation	8,172	6,917	14,332	13,883
Administrative and general	20,458	21,288	40,744	42,061
Depreciation and amortization	9,647	9,601	19,330	19,392
Maintenance	3,606	3,635	7,070	7,705
Property and other taxes	4,345	4,168	8,911	8,546
ASUS construction	11,412	12,937	22,896	21,666
Gain on sale of assets	(8,301)	0	(8,301)	0
Total operating expenses	71,379	80,180	145,451	152,474
Operating Income	41,816	31,774	66,554	53,007
Other Income and Expenses
Interest expense	(5,926)	(5,603)	(11,831)	(11,226)
Interest income	620	190	879	362
Other, net	589	437	1,053	618
Total other income and expenses	(4,717)	(4,976)	(9,899)	(10,246)
Income from operations before income tax expense	37,099	26,798	56,655	42,761
Income tax expense	14,307	10,056	21,162	15,869
Net Income	$ 22,792	$ 16,742	$ 35,493	$ 26,892
Weighted Average Number of Common Shares Outstanding (in shares)	36,624	36,554	36,607	36,538
Basic Earnings Per Common Share (in dollars per share)	$ 0.62	$ 0.46	$ 0.96	$ 0.73
Weighted Average Number of Diluted Shares (in shares)	36,825	36,752	36,799	36,730
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.62	$ 0.45	$ 0.96	$ 0.73
Dividends Paid Per Common Share (in dollars per share)	$ 0.242	$ 0.2240	$ 0.484	$ 0.4480
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 80,734	$ 81,058	$ 147,138	$ 147,370
Electric	7,612	7,701	18,114	18,274
Total operating revenues	88,346	88,759	165,252	165,644
Operating Expenses
Water purchased	17,937	15,835	30,043	29,634
Power purchased for pumping	2,157	2,132	3,754	3,764
Groundwater production assessment	4,931	3,968	8,306	6,668
Power purchased for resale	2,308	2,216	5,408	5,087
Supply cost balancing accounts	(5,293)	(2,517)	(7,042)	(5,932)
Other operation	7,096	6,156	11,649	12,239
Administrative and general	16,007	16,999	31,305	33,515
Depreciation and amortization	9,394	9,347	18,832	18,877
Maintenance	3,049	3,243	5,970	6,782
Property and other taxes	3,982	3,823	8,172	7,810
Gain on sale of assets	(8,301)	0	(8,301)	0
Total operating expenses	53,267	61,202	108,096	118,444
Operating Income	35,079	27,557	57,156	47,200
Other Income and Expenses
Interest expense	(5,775)	(5,586)	(11,532)	(11,156)
Interest income	620	190	857	360
Other, net	588	231	1,053	412
Total other income and expenses	(4,567)	(5,165)	(9,622)	(10,384)
Income from operations before income tax expense	30,512	22,392	47,534	36,816
Income tax expense	12,149	8,722	18,422	14,162
Net Income	$ 18,363	$ 13,670	$ 29,112	$ 22,654

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash Flows From Operating Activities:
Net income	$ 35,493	$ 26,892
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	19,450	19,759
Provision for doubtful accounts	339	214
Deferred income taxes and investment tax credits	5,948	6,476
Stock-based compensation expense	1,634	1,460
Gain on sale of assets	(8,301)	0
Other — net	(523)	(188)
Changes in assets and liabilities:
Accounts receivable — customers	(6,408)	(1,765)
Unbilled receivable	41	1,533
Other accounts receivable	489	(208)
Receivables from the U.S. government	(2,433)	(1,975)
Materials and supplies	(854)	121
Prepayments and other assets	(1,102)	(1,403)
Costs and estimated earnings in excess of billings on contracts	7,752	(3,615)
Regulatory assets	(3,855)	(12,499)
Accounts payable	948	2,557
Income taxes receivable/payable	29,089	8,803
Billings in excess of costs and estimated earnings on contracts	(1,849)	2,146
Accrued pension and other post-retirement benefits	2,864	2,554
Other liabilities	(3,283)	(2,323)
Net cash provided	75,439	48,539
Cash Flows From Investing Activities:
Capital expenditures	(45,896)	(65,334)
Proceeds from sale of assets	34,324	0
Other investing activities	232	(125)
Net cash used	(11,340)	(65,459)
Cash Flows From Financing Activities:
Proceeds from stock option exercises	524	126
Receipt of advances for and contributions in aid of construction	5,144	2,075
Refunds on advances for construction	(2,868)	(2,576)
Retirement or repayments of long-term debt	(191)	(169)
Net change in notes payable to banks	(46,000)	35,500
Dividends paid	(17,715)	(16,369)
Other financing activities	(1,305)	(1,513)
Net cash (used) provided	(62,411)	17,074
Net increase in cash and cash equivalents	1,688	154
Cash and cash equivalents, beginning of period	436	4,364
Cash and cash equivalents, end of period	2,124	4,518
Non-cash transactions:
Accrued payables for investment in utility plant	17,777	21,488
Property installed by developers and conveyed	1,025	4,345
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	29,112	22,654
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	18,952	19,244
Provision for doubtful accounts	342	221
Deferred income taxes and investment tax credits	6,234	6,081
Stock-based compensation expense	1,356	1,209
Gain on sale of assets	(8,301)	0
Other — net	(566)	(186)
Changes in assets and liabilities:
Accounts receivable — customers	(6,408)	(1,765)
Unbilled receivable	(559)	870
Other accounts receivable	(29)	(89)
Materials and supplies	(713)	413
Prepayments and other assets	(625)	(1,130)
Regulatory assets	(3,855)	(12,499)
Accounts payable	3,290	3,824
Inter-company receivable/payable	(643)	(664)
Income taxes receivable/payable from/to Parent	25,125	6,505
Accrued pension and other post-retirement benefits	2,864	2,554
Other liabilities	(3,000)	(2,405)
Net cash provided	62,576	44,837
Cash Flows From Investing Activities:
Capital expenditures	(45,278)	(64,216)
Proceeds from sale of assets	34,324	0
Other investing activities	232	(158)
Net cash used	(10,722)	(64,374)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	5,144	2,075
Refunds on advances for construction	(2,868)	(2,576)
Retirement or repayments of long-term debt	(191)	(169)
Net change in inter-company borrowings	51,500	(36,000)
Dividends paid	0	(16,600)
Other financing activities	(1,104)	(1,283)
Net cash (used) provided	(50,519)	17,447
Net increase in cash and cash equivalents	1,335	(2,090)
Cash and cash equivalents, beginning of period	209	2,501
Cash and cash equivalents, end of period	1,544	411
Non-cash transactions:
Accrued payables for investment in utility plant	17,759	21,488
Property installed by developers and conveyed	$ 1,025	$ 4,345

Summary of Significant Accounti

Summary of Significant Accounting Policies:	6 Months Ended
	Jun. 30, 2017
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”), Old North Utility Services, Inc. (“ONUS”), and Emerald Coast Utility Services ("ECUS")). 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 259,000 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, 2017 and 2016 . 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. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2016 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, 2016 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 $1.0 million during the three months ended June 30, 2017 and 2016 , respectively, and approximately $2.0 million during the six months ended June 30, 2017 and 2016 , respectively. In addition, AWR has a $150.0 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, 2017 , there was $44.0 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, 2017 and 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 $937,000 and $1.0 million for the three months ended June 30, 2017 and 2016 , respectively, and $1.8 million and $1.9 million for the six months ended June 30, 2017 and 2016 , respectively. 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 $72,000 and $84,000 during the three months ended June 30, 2017 and 2016 , respectively, and $121,000 and $146,000 for the six months ended June 30, 2017 and 2016 , respectively. Recently Issued Accounting Pronouncements : In March 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, therefore 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. Income tax benefits in excess of compensation costs or tax deficiencies for share-based compensation are recorded to the income tax provision, instead of to shareholders' equity, which can impact the effective tax rate. Registrant adopted the new standard effective January 1, 2017 (see Note 6). On a prospective basis, the excess tax benefits are classified as an operating activity along with other income tax cash flows on the statement of cash flows. In May 2014, the FASB issued updated accounting guidance on revenue recognition. Under this guidance, an entity recognizes 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 2017. The guidance allows entities to select one of two methods of adoption, either the full retrospective approach, meaning the guidance would be applied to all periods presented, or modified retrospective approach, meaning the cumulative effect of applying the guidance would be recognized as an adjustment to opening retained earnings at January 1, 2018, along with providing certain additional disclosures. Registrant intends to use the modified retrospective approach beginning January 1, 2018. Management continues to assess all potential impacts of the standard, and does not believe the new standard will have a material impact on GSWC's revenues for water and electric services. In instances where construction contracts contain more than one distinct good or service, as defined by the standard, the new standard may affect the timing of when AWR recognizes contracted services revenue. In February 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new guidance, lessees will recognize a right-of-use asset and a lease liability for virtually all leases (other than leases that meet the definition of a short-term lease). For income statement purposes, leases will be classified as either operating or finance. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern. 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 Registrant's financial statements. In March 2017, the FASB issued Accounting Standards Update 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which changes the financial statement presentation of the cost of defined benefit pension plans and other retirement benefits. Under current GAAP, the components of net benefit cost for retirement plans (such as service cost, interest cost, expected return on assets, and the amortization of various deferred items), are aggregated as operating costs for financial statement presentation purposes. Under the new guidance, the service cost component will continue to be presented as operating costs, while all other components of net benefit cost will be presented outside of operating income. The new guidance is effective for annual and interim periods beginning after December 15, 2017, with early adoption permitted. The Company is currently evaluating the impact of this new standard on its statements of income, and expects to adopt the standard beginning in 2018. In August 2016, the FASB issued updated accounting guidance on the classification of certain cash receipts and cash payments in the statement of cash flows, which is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted. Registrant is currently evaluating the impact of this new standard on its consolidated cash flow statement. In May 2017, the FASB issued Accounting Standards Update 2017-09, Compensation-—Stock Compensation (Topic 718): Scope of Modification Accounting , which clarifies existing guidance on when to account for the effect of a modification of a share-based payment award. Under the new guidance, the effects of a modification should be accounted for unless all of the following are met: (i) the modification does not change the fair value of the award; (ii) the vesting conditions are the same before and after the modification, and; (iii) the classification of the award as an equity instrument or as a liability instrument is the same classification immediately before the modification. For Registrant, these amendments will be effective January 1, 2018 and will be applied prospectively to an award modified on or after January 1, 2018. Registrant does not expect the adoption of this guidance to have a significant impact on its consolidated financial statements.

Regulatory Matters_

Regulatory Matters:	6 Months Ended
	Jun. 30, 2017
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, 2017 , Registrant had approximately $56.2 million of regulatory assets, net of regulatory liabilities, not accruing carrying costs. Of this amount, $26.3 million relates to the underfunded position in Registrant's pension and other post-retirement obligations, $4.5 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 $20.6 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 $ 48,277 $ 47,340 Costs deferred for future recovery on Aerojet case 11,470 11,820 Pensions and other post-retirement obligations (Note 7) 26,575 28,118 Derivative unrealized loss (Note 4) 4,493 4,901 Flow-through taxes, net (Note 6) 20,627 20,134 Low income rate assistance balancing accounts 8,019 8,272 General rate case memorandum accounts 13,780 13,929 Other regulatory assets 17,016 17,633 Various refunds to customers (4,763 ) (5,866 ) Total $ 145,494 $ 146,281 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, 2016 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2016 . Alternative-Revenue Programs: GSWC records the difference between what it bills its water customers and that which is authorized by the CPUC using the Water Revenue Adjustment Mechanism (“WRAM”) and Modified Cost Balancing Account (“MCBA”) accounts approved by the CPUC. The over- or under-collection of the WRAM is aggregated with the MCBA over- or under-collection for the corresponding ratemaking area and bears interest at the current 90 -day commercial paper rate. GSWC has implemented surcharges to recover its WRAM/MCBA balances as of December 31, 2016. For the three months ended June 30, 2017 and 2016 , surcharges (net of surcredits) of approximately $9.5 million and $5.0 million , respectively, were billed to customers to recover previously incurred under-collections in the WRAM/MCBA accounts. For the six months ended June 30, 2017 and 2016 , surcharges (net of surcredits) of approximately $13.4 million and $6.4 million , respectively, were billed to customers. During the six months ended June 30, 2017 , GSWC recorded additional net under-collections in the WRAM/MCBA accounts of $16.3 million due to higher than adopted supply costs as well as lower than adopted customer water usage. As of June 30, 2017 , GSWC had an aggregated regulatory asset of $48.3 million which is comprised of a $ 30.0 million under-collection in the WRAM accounts and a $18.3 million under-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 and, therefore, approximately $320,000 and $910,000 was recognized during the first six months of 2017 and during the year ended December 31, 2016, respectively, with the remaining balance to be recognized in future periods. Water General Rate Case: In December 2016, the CPUC issued a decision in GSWC's water general rate case for all its water ratemaking areas and the general office to determine new rates for the years 2016, 2017 and 2018. The new rates approved were retroactive to January 1, 2016. However, because of the delay in issuing a decision, the CPUC ordered GSWC to bypass implementing 2016 rates and to implement 2017 rates after the correction of minor rate calculations in the December 2016 decision, which the CPUC completed and subsequently issued a final decision in March 2017. Any revenue shortfall due to differences between the actual rates charged in 2016 and early 2017 while the decision was still pending and the new rates adopted in the March 2017 final decision will be recovered through a rate surcharge. The new rates were implemented in April 2017. Because of the delay in the final decision, GSWC accumulated a net $9.9 million under-collection in its general rate case memorandum accounts as of June 30, 2017, representing the rate difference between interim rates and final rates authorized by the CPUC in March 2017, retroactive to January 1, 2016. Surcharges are expected to be implemented later in 2017 to recover the retroactive rate difference over approximately 12 - 24 months for the majority of GSWC's water ratemaking areas. Other Regulatory Matters: Formal Complaint Filed with the CPUC In June 2016, a third party filed a formal complaint with the CPUC against GSWC about a water main break that occurred in 2014 causing 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 order GSWC to complete repairs immediately. 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. A CPUC decision on the formal complaint is expected during the third quarter of 2017. Previously, the owners of the commercial building filed suit in Ventura County Superior Court against GSWC for damages to the building. The bench trial of this lawsuit was completed on July 14, 2017, and the Ventura County Superior Court ruled in favor of the plaintiffs as to liability. The Court’s statement of decision, which will set forth the findings and damages, will be finalized and filed in the next 45 - 60 days. GSWC believes it has sufficient insurance coverage to cover any judgment entered by the Court in this lawsuit. However, GSWC cannot predict the final outcome of the damages to be awarded by the Court, the dispute and litigation between its insurers, or the CPUC proceeding. GSWC does not believe the outcome will materially affect GSWC's consolidated results of operations, financial position or cash flows.

Earnings per Share_Capital Stoc

Earnings per Share/Capital Stock:	6 Months Ended
	Jun. 30, 2017
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 Stock Incentive Plans for employees and the Non-Employee Directors Stock Plans. In applying the “two-class” method, undistributed earnings are allocated to both common shares and participating securities. The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding used for calculating basic net income per share: Basic: For The Three Months Ended June 30, For The Six Months Ended (in thousands, except per share amounts) 2017 2016 2017 2016 Net income $ 22,792 $ 16,742 35,493 26,892 Less: (a) Distributed earnings to common shareholders 8,861 8,188 17,715 16,369 Distributed earnings to participating securities 48 50 91 94 Undistributed earnings 13,883 8,504 17,687 10,429 (b) Undistributed earnings allocated to common shareholders 13,807 8,453 17,597 10,369 Undistributed earnings allocated to participating securities 76 51 90 60 Total income available to common shareholders, basic (a)+(b) $ 22,668 $ 16,641 $ 35,312 $ 26,738 Weighted average Common Shares outstanding, basic 36,624 36,554 36,607 36,538 Basic earnings per Common Share $ 0.62 $ 0.46 $ 0.96 $ 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 Stock Incentive Plans for employees and the Non-Employee Directors Stock Plans, and net income. At June 30, 2017 and 2016 , there were 91,634 and 142,402 options outstanding, respectively, under these Plans. At June 30, 2017 and 2016 , there were also 208,059 and 227,364 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) 2017 2016 2017 2016 Common shareholders earnings, basic $ 22,668 $ 16,641 $ 35,312 $ 26,738 Undistributed earnings for dilutive stock-based awards 76 51 90 60 Total common shareholders earnings, diluted $ 22,744 $ 16,692 $ 35,402 $ 26,798 Weighted average common shares outstanding, basic 36,624 36,554 36,607 36,538 Stock-based compensation (1) 201 198 192 192 Weighted average common shares outstanding, diluted 36,825 36,752 36,799 36,730 Diluted earnings per Common Share $ 0.62 $ 0.45 $ 0.96 $ 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, 91,634 and 142,402 stock options at June 30, 2017 and 2016 , respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 208,059 and 227,364 restricted stock units at June 30, 2017 and 2016 , respectively, were included in the calculation of diluted EPS for the three and six months ended June 30, 2017 and 2016 . No stock options outstanding at June 30, 2017 had an exercise price greater than the average market price of AWR’s Common Shares for the three and six months ended June 30, 2017 . There were no stock options outstanding at June 30, 2017 or 2016 that were anti-dilutive. During the six months ended June 30, 2017 and 2016 , AWR issued 73,398 and 52,212 common shares, for approximately $ 524,000 and $ 126,000 , 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. During the three months ended June 30, 2017 and 2016 , AWR paid quarterly dividends of approximately $8.9 million , or $0.242 per share, and $8.2 million , or $0.224 per share, respectively. During the six months ended June 30, 2017 and 2016 , AWR paid quarterly dividends to shareholders of approximately $17.7 million , or $0.484 per share, and $16.4 million , or $0.448 per share, respectively.

Derivative Instruments

Derivative Instruments	6 Months Ended
	Jun. 30, 2017
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 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, the CPUC approved an application that allowed BVES to immediately execute new long-term purchased power contracts with energy providers on December 9, 2014. BVES began taking power under these long-term contracts effective January 1, 2015 at a fixed cost over three - and five -year terms depending on the amount of power and 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 monthly into a non-interest bearing regulatory memorandum account that tracks the changes in fair value of the derivative throughout the term of the contract. As a result, these unrealized gains and losses do not impact GSWC’s earnings. As of June 30, 2017 , there was a $4.5 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, 2017 was approximately 276,000 megawatt hours. The accounting guidance for fair value measurements applies to all financial assets and financial liabilities that are measured and reported on a fair value basis. Under the accounting guidance, GSWC makes fair value measurements that are classified and disclosed in one of the following three categories: Level 1 : Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 : Quoted prices in markets that are not active or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability; or Level 3 : Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity). To value the contracts, Registrant applies the Black-76 model, utilizing various inputs that include quoted market prices for energy over the duration of the contracts. The market prices used to determine the fair value for this derivative instrument were estimated based on independent sources such as broker quotes and publications that are not observable in or corroborated by the market. 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, 2017 and 2016 : For The Three Months Ended June 30, For The Six Months Ended (dollars in thousands) 2017 2016 2017 2016 Fair value at beginning of the period $ (5,460 ) $ (7,245 ) $ (4,901 ) $ (7,053 ) Unrealized gain on purchased power contracts 967 2,312 408 2,120 Fair value at end of the period $ (4,493 ) $ (4,933 ) $ (4,493 ) $ (4,933 )

Fair Value of Financial Instrum

Fair Value of Financial Instruments:	6 Months Ended
	Jun. 30, 2017
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 $12.7 million as of June 30, 2017 . 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, 2017 and December 31, 2016 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, 2017 valuation decreased slightly as compared to December 31, 2016 , increasing the fair value of long-term debt as of June 30, 2017 . Changes in the assumptions will produce different results. June 30, 2017 December 31, 2016 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC (1) $ 325,391 $ 425,791 $ 325,582 $ 423,124 ___________________ (1) Excludes debt issuance costs and redemption premiums.

Income Taxes_

Income Taxes:	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes: AWR's consolidated effective tax rate (“ETR”) was 38.6% and 37.5% for the three months ended June 30, 2017 and 2016, respectively, and was 37.4% and 37.1% for the six months ended June 30, 2017 and 2016, respectively. AWR’s ETR increased during the three and six months ended June 30, 2017 primarily due to the increase in GSWC's ETR. GSWC's ETR was 39.8% and 39.0% for the three months ended June 30, 2017 and 2016, respectively, and was 38.8% and 38.5% for the six months ended June 30, 2017 and 2016, respectively. GSWC's ETR increased and also deviated from the statutory rate due to state tax and differences between book and taxable income that are treated as flow-through adjustments in accordance with regulatory requirements (principally plant-, rate-case- and compensation-related items). 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 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. Change in Accounting Guidance: Effective January 1, 2017, Registrant adopted the new accounting standard addressing share-based payments (see Note 1). Under the new guidance, the tax effects related to share-based payments are required to be recorded through the income statement. Previously, tax benefits in excess of compensation cost ("windfalls") were recorded directly to equity and tax deficiencies ("shortfalls") were recorded to equity to the extent of any pool of windfall tax benefits from prior awards, with the remainder recognized in income tax expense. AWR and GSWC adopted the guidance effective January 1, 2017 and, therefore, all excess tax benefits resulting from share-based payments during the three and six months ended June 30, 2017 were reflected in the income statements. For the three months ended June 30, 2017 , this reduced income tax expense by approximately $328,000 and $327,000 for AWR and GSWC, respectively. For the six months ended June 30, 2017 , the reduction to income tax expense was approximately $740,000 and $701,000 for AWR and GSWC, respectively.

Employee Benefit Plans_

Employee Benefit Plans:	6 Months Ended
	Jun. 30, 2017
Retirement Benefits [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, 2017 and 2016 are as follows: For The Three Months Ended June 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2017 2016 2017 2016 2017 2016 Components of Net Periodic Benefits Cost: Service cost $ 1,249 $ 1,316 $ 59 $ 68 $ 232 $ 200 Interest cost 1,985 2,026 85 97 223 186 Expected return on plan assets (2,240 ) (2,460 ) (122 ) (122 ) — — Amortization of prior service cost (benefit) — 12 — (9 ) 3 6 Amortization of actuarial (gain) loss 253 329 (170 ) (150 ) 194 73 Net periodic pension cost under accounting standards 1,247 1,223 (148 ) (116 ) 652 465 Regulatory adjustment — deferred 92 64 — — — — Total expense recognized, before surcharges and allocation to overhead pool $ 1,339 $ 1,287 $ (148 ) $ (116 ) $ 652 $ 465 For The Six Months Ended June 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2017 2016 2017 2016 2017 2016 Components of Net Periodic Benefits Cost: Service cost $ 2,500 $ 2,548 $ 118 $ 136 $ 464 $ 400 Interest cost 3,952 3,956 170 194 446 372 Expected return on plan assets (4,850 ) (4,920 ) (244 ) (244 ) — — Amortization of prior service cost (benefit) — 24 — (18 ) 6 12 Amortization of actuarial (gain) loss 462 456 (340 ) (300 ) 388 146 Net periodic pension cost under accounting standards 2,064 2,064 (296 ) (232 ) 1,304 930 Regulatory adjustment — deferred 525 423 — — — — Total expense recognized, before surcharges and allocation to overhead pool $ 2,589 $ 2,487 $ (296 ) $ (232 ) $ 1,304 $ 930 Registrant expects to contribute $6.5 million to its pension plan during 2017. 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, 2017 , GSWC had a total $259,000 net under-collection in the two-way pension balancing accounts included as part of the pension regulatory asset (Note 2).

Contingencies and Gain on Sale

Contingencies and Gain on Sale of Assets	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Gain on Sale of Assets	Contingencies and Gain on Sale of Assets: 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 necessary and in the public interest, and (ii) is entitled to receive the fair market value of its property if the property is ultimately taken. Claremont System: In December 2014, the City of Claremont, California filed a complaint in eminent domain against GSWC. The trial determining the City of Claremont's right to seize the system by eminent domain concluded in August 2016. On December 9, 2016, the County of Los Angeles Superior Court issued a decision rejecting the City of Claremont’s attempt to take over GSWC’s Claremont water system. On February 2, 2017, the City of Claremont filed an appeal to the decision. Registrant is unable predict the outcome of the appeal. GSWC serves approximately 11,000 customers in Claremont. Ojai Water System and Gain on Sale of Assets: On April 12, 2017, the Board of Directors of Casitas Municipal Water District (“Casitas”) approved a settlement agreement with GSWC, and a group of citizens referred to as Ojai Friends of Locally Owned Water (“Ojai FLOW”), to resolve the eminent domain action and other litigation brought by Casitas and Ojai FLOW against GSWC. In accordance with the terms of the settlement agreement, on June 8, 2017 Casitas acquired the operating assets of GSWC’s 2,900 -connection Ojai water system by eminent domain for $34.3 million in cash, including payments for customer receivables and regulatory assets, and Casitas and Ojai FLOW dismissed all claims against GSWC. As a result of this transaction, GSWC recorded a pretax gain of $8.3 million on the sale of the Ojai water system during the second quarter of 2017. The proceeds received from this transaction were used to repay a portion of GSWC’s short-term borrowings. On June 8, 2017, the closing date of the transaction, the assets and liabilities related to the Ojai water system acquired and assumed by Casitas were as follows: Assets and Liabilities Sold: (dollars in thousands) As of June 8, 2017 Net utility plant, including CWIP $ 22,256 Accounts receivable 721 Regulatory assets 3,944 Assets sold $ 26,921 Advances for construction $ (366 ) Contributions in aid of construction — net (532 ) Liabilities directly associated with assets sold $ (898 ) Environmental Clean-Up and Remediation : GSWC has been involved in environmental remediation and cleanup at a plant site ("Chadron Plant") that contained an underground storage tank which was used to store gasoline for its vehicles. This tank was removed from the ground in July 1990 along with the dispenser and ancillary piping. Since then, GSWC has been involved in various remediation activities at this site. Analysis indicates that off-site monitoring wells may be necessary to document effectiveness of remediation. As of June 30, 2017 , the total spent to clean-up and remediate GSWC’s plant facility was approximately $ 5.2 million , of which $ 1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of June 30, 2017 , GSWC has a regulatory asset and an accrued liability for the estimated additional cost of $ 1.4 million to complete the cleanup at the site. The estimate includes costs for two years of continued activities of groundwater cleanup and monitoring, future soil treatment and site-closure-related activities. The ultimate cost may vary as there are many unknowns in remediation of underground gasoline spills and this is an estimate based on currently available information. Management believes it is probable that the estimated additional costs will be approved in rate base by the CPUC. Other Litigation : Registrant is also subject to other ordinary routine litigation incidental to its business, some of which may include claims for compensatory and punitive damages. Management believes that rate recovery, proper insurance coverage and reserves are in place to insure against, among other things, property, general liability, employment, and workers’ compensation claims incurred in the ordinary course of business. Insurance coverage may not cover certain claims involving punitive damages. However, Registrant does not believe the outcome from any pending suits or administrative proceedings will have a material effect on Registrant's consolidated results of operations, financial position or cash flows.

Business Segments_

Business Segments:	6 Months Ended
	Jun. 30, 2017
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. All activities of GSWC, a rate-regulated utility, are geographically located within California. Activities of ASUS and its subsidiaries are conducted in California, Georgia, Florida, Maryland, New Mexico, North Carolina, South Carolina, Texas and Virginia. Each of ASUS’s wholly owned subsidiaries is regulated, if applicable, by the state in which the subsidiary primarily conducts water and/or wastewater operations. Fees charged for operations and maintenance and renewal and replacement services are based upon the terms of the contracts with the U.S. government which have been filed, as appropriate, with the commissions in the states in which ASUS’s subsidiaries are incorporated. The tables below set forth information relating to GSWC’s operating segments, ASUS and its subsidiaries and other matters. Total assets by segment are not presented below, as certain of Registrant’s assets are not tracked by segment. The utility plant amounts are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash, 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, 2017 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 80,734 $ 7,612 $ 24,849 $ — $ 113,195 Operating income (loss) 33,552 1,527 6,740 (3 ) 41,816 Interest expense, net 4,805 350 82 69 5,306 Utility plant 1,093,104 56,371 5,728 — 1,155,203 Depreciation and amortization expense (1) 8,858 536 253 — 9,647 Income tax expense (benefit) 11,710 439 2,347 (189 ) 14,307 Capital additions 20,593 978 331 — 21,902 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 Six Months Ended June 30, 2017 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 147,138 $ 18,114 $ 46,753 $ — $ 212,005 Operating income (loss) 52,816 4,340 9,405 (7 ) 66,554 Interest expense, net 9,950 725 156 121 10,952 Utility plant 1,093,104 56,371 5,728 — 1,155,203 Depreciation and amortization expense (1) 17,759 1,073 498 — 19,330 Income tax expense (benefit) 17,195 1,227 3,208 (468 ) 21,162 Capital additions 43,577 1,701 618 — 45,896 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 (1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $59,000 and $192,000 for the three months ended June 30, 2017 and 2016 , respectively, and $120,000 and $367,000 for the six months ended June 30, 2017 and 2016 , respectively. The following table reconciles total utility plant (a key figure for ratemaking) to total consolidated assets (in thousands): June 30, 2017 2016 Total utility plant $ 1,155,203 $ 1,107,137 Other assets 307,450 299,162 Total consolidated assets $ 1,462,653 $ 1,406,299

Summary of Significant Accoun15

Summary of Significant Accounting Policies: (Policies)	6 Months Ended
	Jun. 30, 2017
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”), Old North Utility Services, Inc. (“ONUS”), and Emerald Coast Utility Services ("ECUS")). 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 259,000 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, 2017 and 2016 . 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. Inter-company transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2016 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, 2016 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 $1.0 million during the three months ended June 30, 2017 and 2016 , respectively, and approximately $2.0 million during the six months ended June 30, 2017 and 2016 , respectively. In addition, AWR has a $150.0 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, 2017 , there was $44.0 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, 2017 and 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 $937,000 and $1.0 million for the three months ended June 30, 2017 and 2016 , respectively, and $1.8 million and $1.9 million for the six months ended June 30, 2017 and 2016 , respectively. 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 $72,000 and $84,000 during the three months ended June 30, 2017 and 2016 , respectively, and $121,000 and $146,000 for the six months ended June 30, 2017 and 2016 , respectively.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements : In March 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, therefore 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. Income tax benefits in excess of compensation costs or tax deficiencies for share-based compensation are recorded to the income tax provision, instead of to shareholders' equity, which can impact the effective tax rate. Registrant adopted the new standard effective January 1, 2017 (see Note 6). On a prospective basis, the excess tax benefits are classified as an operating activity along with other income tax cash flows on the statement of cash flows. In May 2014, the FASB issued updated accounting guidance on revenue recognition. Under this guidance, an entity recognizes 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 2017. The guidance allows entities to select one of two methods of adoption, either the full retrospective approach, meaning the guidance would be applied to all periods presented, or modified retrospective approach, meaning the cumulative effect of applying the guidance would be recognized as an adjustment to opening retained earnings at January 1, 2018, along with providing certain additional disclosures. Registrant intends to use the modified retrospective approach beginning January 1, 2018. Management continues to assess all potential impacts of the standard, and does not believe the new standard will have a material impact on GSWC's revenues for water and electric services. In instances where construction contracts contain more than one distinct good or service, as defined by the standard, the new standard may affect the timing of when AWR recognizes contracted services revenue. In February 2016, the FASB issued a new lease accounting standard, Leases (ASC 842). Under the new guidance, lessees will recognize a right-of-use asset and a lease liability for virtually all leases (other than leases that meet the definition of a short-term lease). For income statement purposes, leases will be classified as either operating or finance. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern. 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 Registrant's financial statements. In March 2017, the FASB issued Accounting Standards Update 2017-07, Compensation-Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which changes the financial statement presentation of the cost of defined benefit pension plans and other retirement benefits. Under current GAAP, the components of net benefit cost for retirement plans (such as service cost, interest cost, expected return on assets, and the amortization of various deferred items), are aggregated as operating costs for financial statement presentation purposes. Under the new guidance, the service cost component will continue to be presented as operating costs, while all other components of net benefit cost will be presented outside of operating income. The new guidance is effective for annual and interim periods beginning after December 15, 2017, with early adoption permitted. The Company is currently evaluating the impact of this new standard on its statements of income, and expects to adopt the standard beginning in 2018. In August 2016, the FASB issued updated accounting guidance on the classification of certain cash receipts and cash payments in the statement of cash flows, which is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is permitted. Registrant is currently evaluating the impact of this new standard on its consolidated cash flow statement. In May 2017, the FASB issued Accounting Standards Update 2017-09, Compensation-—Stock Compensation (Topic 718): Scope of Modification Accounting , which clarifies existing guidance on when to account for the effect of a modification of a share-based payment award. Under the new guidance, the effects of a modification should be accounted for unless all of the following are met: (i) the modification does not change the fair value of the award; (ii) the vesting conditions are the same before and after the modification, and; (iii) the classification of the award as an equity instrument or as a liability instrument is the same classification immediately before the modification. For Registrant, these amendments will be effective January 1, 2018 and will be applied prospectively to an award modified on or after January 1, 2018. Registrant does not expect the adoption of this guidance to have a significant impact on its consolidated financial statements.

Regulatory Matters_ (Tables)

Regulatory Matters: (Tables)	6 Months Ended
	Jun. 30, 2017
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 $ 48,277 $ 47,340 Costs deferred for future recovery on Aerojet case 11,470 11,820 Pensions and other post-retirement obligations (Note 7) 26,575 28,118 Derivative unrealized loss (Note 4) 4,493 4,901 Flow-through taxes, net (Note 6) 20,627 20,134 Low income rate assistance balancing accounts 8,019 8,272 General rate case memorandum accounts 13,780 13,929 Other regulatory assets 17,016 17,633 Various refunds to customers (4,763 ) (5,866 ) Total $ 145,494 $ 146,281

Earnings per Share_Capital St17

Earnings per Share/Capital Stock: (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Schedule of reconciliation of Registrant's net income and weighted average Common Shares outstanding for calculating basic net income per share	Basic: For The Three Months Ended June 30, For The Six Months Ended (in thousands, except per share amounts) 2017 2016 2017 2016 Net income $ 22,792 $ 16,742 35,493 26,892 Less: (a) Distributed earnings to common shareholders 8,861 8,188 17,715 16,369 Distributed earnings to participating securities 48 50 91 94 Undistributed earnings 13,883 8,504 17,687 10,429 (b) Undistributed earnings allocated to common shareholders 13,807 8,453 17,597 10,369 Undistributed earnings allocated to participating securities 76 51 90 60 Total income available to common shareholders, basic (a)+(b) $ 22,668 $ 16,641 $ 35,312 $ 26,738 Weighted average Common Shares outstanding, basic 36,624 36,554 36,607 36,538 Basic earnings per Common Share $ 0.62 $ 0.46 $ 0.96 $ 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) 2017 2016 2017 2016 Common shareholders earnings, basic $ 22,668 $ 16,641 $ 35,312 $ 26,738 Undistributed earnings for dilutive stock-based awards 76 51 90 60 Total common shareholders earnings, diluted $ 22,744 $ 16,692 $ 35,402 $ 26,798 Weighted average common shares outstanding, basic 36,624 36,554 36,607 36,538 Stock-based compensation (1) 201 198 192 192 Weighted average common shares outstanding, diluted 36,825 36,752 36,799 36,730 Diluted earnings per Common Share $ 0.62 $ 0.45 $ 0.96 $ 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, 91,634 and 142,402 stock options at June 30, 2017 and 2016 , respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 208,059 and 227,364 restricted stock units at June 30, 2017 and 2016 , respectively, were included in the calculation of diluted EPS for the three and six months ended June 30, 2017 and 2016 .

Derivative Instruments (Tables)

Derivative Instruments (Tables)	6 Months Ended
	Jun. 30, 2017
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, 2017 and 2016 : For The Three Months Ended June 30, For The Six Months Ended (dollars in thousands) 2017 2016 2017 2016 Fair value at beginning of the period $ (5,460 ) $ (7,245 ) $ (4,901 ) $ (7,053 ) Unrealized gain on purchased power contracts 967 2,312 408 2,120 Fair value at end of the period $ (4,493 ) $ (4,933 ) $ (4,493 ) $ (4,933 )

Fair Value of Financial Instr19

Fair Value of Financial Instruments: (Tables)	6 Months Ended
	Jun. 30, 2017
Fair value of financial instruments
Fair Value Disclosures [Text Block]	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 $12.7 million as of June 30, 2017 . 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, 2017 and December 31, 2016 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, 2017 valuation decreased slightly as compared to December 31, 2016 , increasing the fair value of long-term debt as of June 30, 2017 . Changes in the assumptions will produce different results. June 30, 2017 December 31, 2016 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC (1) $ 325,391 $ 425,791 $ 325,582 $ 423,124 ___________________ (1) Excludes debt issuance costs and redemption premiums.
GOLDEN STATE WATER COMPANY
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, 2017 and December 31, 2016 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, 2017 valuation decreased slightly as compared to December 31, 2016 , increasing the fair value of long-term debt as of June 30, 2017 . Changes in the assumptions will produce different results. June 30, 2017 December 31, 2016 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC (1) $ 325,391 $ 425,791 $ 325,582 $ 423,124

Employee Benefit Plans_ (Tables

Employee Benefit Plans: (Tables)	6 Months Ended
	Jun. 30, 2017
Retirement Benefits [Abstract]
Schedule of components of net periodic benefit costs, before allocation to the overhead pool, for Registrant's pension plan, postretirement plan, and SERP	The components of net periodic benefit costs, before allocation to the overhead pool, for Registrant’s pension plan, postretirement plan and SERP for the three and six months ended June 30, 2017 and 2016 are as follows: For The Three Months Ended June 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2017 2016 2017 2016 2017 2016 Components of Net Periodic Benefits Cost: Service cost $ 1,249 $ 1,316 $ 59 $ 68 $ 232 $ 200 Interest cost 1,985 2,026 85 97 223 186 Expected return on plan assets (2,240 ) (2,460 ) (122 ) (122 ) — — Amortization of prior service cost (benefit) — 12 — (9 ) 3 6 Amortization of actuarial (gain) loss 253 329 (170 ) (150 ) 194 73 Net periodic pension cost under accounting standards 1,247 1,223 (148 ) (116 ) 652 465 Regulatory adjustment — deferred 92 64 — — — — Total expense recognized, before surcharges and allocation to overhead pool $ 1,339 $ 1,287 $ (148 ) $ (116 ) $ 652 $ 465 For The Six Months Ended June 30, Pension Benefits Other Postretirement Benefits SERP (dollars in thousands) 2017 2016 2017 2016 2017 2016 Components of Net Periodic Benefits Cost: Service cost $ 2,500 $ 2,548 $ 118 $ 136 $ 464 $ 400 Interest cost 3,952 3,956 170 194 446 372 Expected return on plan assets (4,850 ) (4,920 ) (244 ) (244 ) — — Amortization of prior service cost (benefit) — 24 — (18 ) 6 12 Amortization of actuarial (gain) loss 462 456 (340 ) (300 ) 388 146 Net periodic pension cost under accounting standards 2,064 2,064 (296 ) (232 ) 1,304 930 Regulatory adjustment — deferred 525 423 — — — — Total expense recognized, before surcharges and allocation to overhead pool $ 2,589 $ 2,487 $ (296 ) $ (232 ) $ 1,304 $ 930

Contingencies and Gain on Sal21

Contingencies and Gain on Sale of Assets (Tables)	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Other Assets and Other Liabilities	On June 8, 2017, the closing date of the transaction, the assets and liabilities related to the Ojai water system acquired and assumed by Casitas were as follows: Assets and Liabilities Sold: (dollars in thousands) As of June 8, 2017 Net utility plant, including CWIP $ 22,256 Accounts receivable 721 Regulatory assets 3,944 Assets sold $ 26,921 Advances for construction $ (366 ) Contributions in aid of construction — net (532 ) Liabilities directly associated with assets sold $ (898 )

Business Segments_ (Tables)

Business Segments: (Tables)	6 Months Ended
	Jun. 30, 2017
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, 2017 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 80,734 $ 7,612 $ 24,849 $ — $ 113,195 Operating income (loss) 33,552 1,527 6,740 (3 ) 41,816 Interest expense, net 4,805 350 82 69 5,306 Utility plant 1,093,104 56,371 5,728 — 1,155,203 Depreciation and amortization expense (1) 8,858 536 253 — 9,647 Income tax expense (benefit) 11,710 439 2,347 (189 ) 14,307 Capital additions 20,593 978 331 — 21,902 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 Six Months Ended June 30, 2017 GSWC AWR Consolidated (dollars in thousands) Water Electric ASUS Parent AWR Operating revenues $ 147,138 $ 18,114 $ 46,753 $ — $ 212,005 Operating income (loss) 52,816 4,340 9,405 (7 ) 66,554 Interest expense, net 9,950 725 156 121 10,952 Utility plant 1,093,104 56,371 5,728 — 1,155,203 Depreciation and amortization expense (1) 17,759 1,073 498 — 19,330 Income tax expense (benefit) 17,195 1,227 3,208 (468 ) 21,162 Capital additions 43,577 1,701 618 — 45,896 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 (1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $59,000 and $192,000 for the three months ended June 30, 2017 and 2016 , respectively, and $120,000 and $367,000 for the six months ended June 30, 2017 and 2016 , 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, 2017 2016 Total utility plant $ 1,155,203 $ 1,107,137 Other assets 307,450 299,162 Total consolidated assets $ 1,462,653 $ 1,406,299

Summary of Significant Accoun23

Summary of Significant Accounting Policies: (Details) customer in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)customerregistrant	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Oct. 31, 2015USD ($)
Basis of Presentation:
Number of registrants filing combined report | registrant			2
Related Party Transactions
Notes payable to bank	$ 44,000,000		$ 44,000,000		$ 90,000,000
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	4,345,000	$ 4,168,000	8,911,000	$ 8,546,000
AWR | Promissory Note | Notes Receivable
Sales and Use Taxes:
Notes receivable	0	0	0	0
AWR | Syndicated Credit Facility
Related Party Transactions
Maximum borrowing capacity on line of credit	150,000,000		150,000,000
GOLDEN STATE WATER COMPANY
Related Party Transactions
Payments to affiliate for corporate office administrative and general costs	1,000,000	1,000,000	2,000,000	2,000,000
Sales and Use Taxes:
Cost of Reimbursable Expense	937,000	1,000,000	1,800,000	1,900,000
Non-income tax assessments accounted on a gross basis	3,982,000	3,823,000	$ 8,172,000	7,810,000
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 | Water Service Utility Operations
Nature of Operations:
Number of customers | customer			259
GOLDEN STATE WATER COMPANY | Electricity distribution
Nature of Operations:
Number of customers | customer			24
ASUS
Sales and Use Taxes:
Non-income tax assessments accounted on a gross basis	$ 72,000	$ 84,000	$ 121,000	$ 146,000
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 | Water Service Utility Operations
Nature of Operations:
Percentage of total revenue	90.00%	90.00%	90.00%	90.00%

Regulatory Matters_ (Details)

Regulatory Matters: (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Regulatory matters:
Regulatory asset not accruing carrying costs	$ 56,200		$ 56,200
Other Liabilities, Current	11,742		11,742		$ 11,297
Pension and other post-retirement obligations
Regulatory matters:
Regulatory asset not accruing carrying costs	26,300		26,300
Derivative unrealized loss
Regulatory matters:
Regulatory asset not accruing carrying costs	4,493		4,493
GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory assets	145,494		145,494		146,281
Other Liabilities, Current	11,399		11,399		10,925
GOLDEN STATE WATER COMPANY | Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Amount Billed to Customers as Surcharges	9,500	$ 5,000	13,400	$ 6,400
Regulatory assets	48,277		48,277		47,340
GOLDEN STATE WATER COMPANY | Costs deferred for future recovery on Aerojet case
Regulatory matters:
Regulatory assets	11,470		11,470		11,820
GOLDEN STATE WATER COMPANY | Pension and other post-retirement obligations
Regulatory matters:
Regulatory assets	26,575		26,575		28,118
GOLDEN STATE WATER COMPANY | Derivative unrealized loss
Regulatory matters:
Regulatory assets					4,901
GOLDEN STATE WATER COMPANY | Flow-through taxes, net
Regulatory matters:
Regulatory assets	20,627		20,627		20,134
GOLDEN STATE WATER COMPANY | Low income rate assistance balancing accounts
Regulatory matters:
Regulatory assets	8,019		8,019		8,272
GOLDEN STATE WATER COMPANY | General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory assets	13,780		13,780		13,929
GOLDEN STATE WATER COMPANY | Other regulatory assets
Regulatory matters:
Regulatory assets	17,016		17,016		17,633
GOLDEN STATE WATER COMPANY | Various refunds to customers
Regulatory matters:
Regulatory assets	(4,763)		(4,763)		$ (5,866)
Water Service Utility Operations | General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory assets	$ 9,900		$ 9,900
Maximum | GOLDEN STATE WATER COMPANY | Water Revenue Adjustment Mechanism, net of Modified Cost Balancing Account
Regulatory matters:
Regulatory Asset Recovery Periods			24 months
Maximum | GOLDEN STATE WATER COMPANY | General Rate Case Memorandum Accounts [Member]
Regulatory matters:
Regulatory Asset Recovery Periods			24 months

Regulatory Matters_ Alternative

Regulatory Matters: Alternative-Revenue Programs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2017
Regulatory matters:
Regulated Operating Revenue, Water	$ 80,734	$ 81,058	$ 147,138	$ 147,370
WRAM, net of MCBA
Regulatory matters:
Increase (decrease) in other regulatory assets			16,300
GOLDEN STATE WATER COMPANY
Regulatory matters:
Under (over) collection	145,494		145,494		$ 146,281
Regulated Operating Revenue, Water	80,734	81,058	$ 147,138	147,370
GOLDEN STATE WATER COMPANY | WRAM, net of MCBA
Regulatory matters:
Commercial paper, term			90 days
Amount billed to customers as surcharges	9,500	$ 5,000	$ 13,400	$ 6,400
Under (over) collection	48,277		$ 48,277		$ 47,340
GOLDEN STATE WATER COMPANY | WRAM, net of MCBA | Maximum
Regulatory matters:
Regulatory Asset Recovery Periods			24 months
Alternative Revenue Program					24 months	24 months
GOLDEN STATE WATER COMPANY | WRAM
Regulatory matters:
Under (over) collection	30,000		$ 30,000
Deferred Revenue					$ 910	$ 1,400	$ 320
GOLDEN STATE WATER COMPANY | Modified Cost Balancing Account
Regulatory matters:
Under (over) collection	$ 18,300		$ 18,300

Regulatory Matters_ CPUC Rehear

Regulatory Matters: CPUC Rehearing Matter and Procurement Audits (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Water Revenue Adjustment Mechanism [Member] | GOLDEN STATE WATER COMPANY
Regulatory matters:
Deferred Revenue		$ 320	$ 910	$ 1,400
Minimum | Other Regulatory Assets Net [Member]
Regulatory matters:
Timing of Court Decision	45 days
Minimum | General Rate Case Memorandum Accounts [Member] | GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory Asset Recovery Periods	12 months
Maximum [Member] | Other Regulatory Assets Net [Member]
Regulatory matters:
Timing of Court Decision	60 days
Maximum [Member] | General Rate Case Memorandum Accounts [Member] | GOLDEN STATE WATER COMPANY
Regulatory matters:
Regulatory Asset Recovery Periods	24 months

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, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Basic
Net income		$ 22,792	$ 16,742	$ 35,493	$ 26,892
Weighted Average Dividends Common Stock		8,861	8,188	17,715	16,369
Less: Distributed earnings to participating securities		48	50	91	94
Undistributed earnings		13,883	8,504	17,687	10,429
Undistributed earnings allocated to common shareholders		13,807	8,453	17,597	10,369
Undistributed earnings allocated to participating securities		76	51	90	60
Total income available to common shareholders, basic		$ 22,668	$ 16,641	$ 35,312	$ 26,738
Weighted average Common Shares outstanding, basic (in shares)		36,624	36,554	36,607	36,538
Basic earnings per Common Share (in dollars per share)		$ 0.62	$ 0.46	$ 0.96	$ 0.73
Diluted
Total income available to common shareholders, basic		$ 22,668	$ 16,641	$ 35,312	$ 26,738
Undistributed earnings for dilutive stock-based awards		76	51	90	60
Total common shareholders earnings, diluted		$ 22,744	$ 16,692	$ 35,402	$ 26,798
Weighted average Common Shares outstanding, basic (in shares)		36,624	36,554	36,607	36,538
Stock-based compensation (in shares)	[1]	201	198	192	192
Weighted average common shares outstanding, diluted (in shares)		36,825	36,752	36,799	36,730
Diluted earnings per Common Share (in dollars per share)		$ 0.62	$ 0.45	$ 0.96	$ 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, 91,634 and 142,402 stock options at June 30, 2017 and 2016, respectively, were deemed to be outstanding in accordance with accounting guidance on earnings per share. All of the 208,059 and 227,364 restricted stock units at June 30, 2017 and 2016, respectively, were included in the calculation of diluted EPS for the three and six months ended June 30, 2017 and 2016.

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, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Additional disclosure
Options outstanding (in shares)	91,634	142,402	91,634	142,402
Anti-dilutive stock options not included in the computation of diluted EPS (in shares)	0		0	0
Common Shares issued under DRP and the 2000 and 2008 Employee Plans			73,398	52,212
Value of Common Shares issued under DRP and the 2000 and 2008 Employee Plans			$ 524	$ 126
Weighted Average Dividends Common Stock	$ 8,861	$ 8,188	17,715	16,369
Dividends paid			$ 17,715	$ 16,369
Quarterly dividends paid, per share of common stock (in dollars per share)	$ 0.242	$ 0.2240	$ 0.484	$ 0.4480
Restricted Stock Units
Additional disclosure
Restricted stock units outstanding (in shares)	208,059	227,364	208,059	227,364

Derivative Instruments (Details

Derivative Instruments (Details) - GOLDEN STATE WATER COMPANY MWh in Thousands, $ in Thousands	Jun. 30, 2017USD ($)MWhquote	Dec. 31, 2014	Jun. 30, 2017USD ($)quote	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)quote	Jun. 30, 2016USD ($)
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume | MWh	276
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Number of broker quotes received to determine fair value of derivative instrument | quote	1		1		1
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at beginning of the period			$ (5,460)	$ (7,245)	$ (4,901)	$ (7,053)
Unrealized gain on purchased power contracts			967	2,312	408	2,120
Fair value at end of the period	$ (4,493)		$ (4,493)	$ (4,933)	$ (4,493)	$ (4,933)
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, 2017	Dec. 31, 2016
GOLDEN STATE WATER COMPANY | Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	$ 325,391	$ 325,582
GOLDEN STATE WATER COMPANY | Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	425,791	$ 423,124
Mutual Funds | Fair Value, Inputs, Level 1
Financial liabilities:
Long-term debt-GSWC	$ 12,700

Income Taxes_ (Details)

Income Taxes: (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
GOLDEN STATE WATER COMPANY
Effective income tax rate
ETRs (as a percent)	39.80%	39.00%	38.80%	38.50%
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 327		$ 701
Consolidated Entities [Member]
Effective income tax rate
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 328		$ 740
Parent [Member]
Effective income tax rate
ETRs (as a percent)	38.60%	37.50%	37.40%	37.10%

Employee Benefit Plans_ (Detail

Employee Benefit Plans: (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost		$ 1,249	$ 1,316	$ 2,500	$ 2,548
Interest cost		1,985	2,026	3,952	3,956
Expected return on plan assets		(2,240)	(2,460)	(4,850)	(4,920)
Amortization of prior service cost (benefit)		0	12	0	24
Amortization of actuarial (gain) loss		253	329	462	456
Net periodic pension cost under accounting standards		1,247	1,223	2,064	2,064
Regulatory adjustment — deferred		92	64	525	423
Total expense recognized, before surcharges and allocation to overhead pool		1,339	1,287	2,589	2,487
Expected contributions in current fiscal year	$ 6,500	6,500		6,500
Pension Benefits | GOLDEN STATE WATER COMPANY
Components of Net Periodic Benefits Cost:
Regulatory adjustment — deferred	$ 259
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost		59	68	118	136
Interest cost		85	97	170	194
Expected return on plan assets		(122)	(122)	(244)	(244)
Amortization of prior service cost (benefit)		0	(9)	0	(18)
Amortization of actuarial (gain) loss		(170)	(150)	(340)	(300)
Net periodic pension cost under accounting standards		(148)	(116)	(296)	(232)
Regulatory adjustment — deferred		0	0	0	0
Total expense recognized, before surcharges and allocation to overhead pool		(148)	(116)	(296)	(232)
SERP
Components of Net Periodic Benefits Cost:
Service cost		232	200	464	400
Interest cost		223	186	446	372
Expected return on plan assets		0	0	0	0
Amortization of prior service cost (benefit)		3	6	6	12
Amortization of actuarial (gain) loss		194	73	388	146
Net periodic pension cost under accounting standards		652	465	1,304	930
Regulatory adjustment — deferred		0	0	0	0
Total expense recognized, before surcharges and allocation to overhead pool		$ 652	$ 465	$ 1,304	$ 930

Contingencies and Gain on Sal33

Contingencies and Gain on Sale of Assets (Details)	Jun. 08, 2017USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2017USD ($)customer	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Loss Contingencies [Line Items]
Proceeds from sale of assets			$ 34,324,000	$ 0
Amount spent in clean-up and remediation activities [Abstract]			1,500,000
Utility plant		$ 1,155,203,000	1,155,203,000	1,107,137,000	$ 1,150,926,000
Accounts receivable		25,338,000	25,338,000		19,993,000
Total Assets		1,462,653,000	1,462,653,000	1,406,299,000	1,470,493,000
Advances for construction		(67,209,000)	(67,209,000)		(69,722,000)
Contributions in aid of construction - net		123,607,000	123,607,000		120,518,000
GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Environmental Remediation Expense			5,200,000
Proceeds from sale of assets			34,324,000	$ 0
Utility plant		1,149,475,000	1,149,475,000		1,145,311,000
Accounts receivable		25,338,000	25,338,000		19,993,000
Regulatory assets		145,494,000	145,494,000		146,281,000
Total Assets		1,377,385,000	1,377,385,000		1,384,178,000
Advances for construction		(67,209,000)	(67,209,000)		(69,722,000)
Contributions in aid of construction - net		123,607,000	123,607,000		$ 120,518,000
Environmental Clean-Up and Remediation | GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Accrued liability for the estimated additional cost to complete the clean-up at the site		1,400,000	$ 1,400,000
City of Claremont | Condemnation of Properties | GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Loss contingency number of customers served | customer			11,000
Ojai Water System
Loss Contingencies [Line Items]
Loss contingency number of customers served	2,900
Utility plant	$ 22,256,000
Accounts receivable	721,000
Regulatory assets	3,944,000
Total Assets	26,921,000
Advances for construction	(366,000)
Contributions in aid of construction - net	532,000
Liabilities	(898,000)
Ojai Water System | GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Proceeds from sale of assets	$ 34,300,000
Gain (loss) on sale of properties		$ 8,300,000

Contingencies and Gain on Sal34

Contingencies and Gain on Sale of Assets Loss Contingencies Number of Customer Served (Details)	Jun. 08, 2017USD ($)	Jun. 30, 2017customer
Condemnation of Properties | GOLDEN STATE WATER COMPANY | City of Claremont
Loss Contingencies [Line Items]
Loss contingency number of customers served | customer		11,000
Ojai Water System
Loss Contingencies [Line Items]
Loss contingency number of customers served | $	2,900

Business Segments_ (Details)

Business Segments: (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)segment	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Details of reportable segment
Total operating revenues	$ 113,195	$ 111,954	$ 212,005	$ 205,481
Operating income (loss)	41,816	31,774	66,554	53,007
Interest expense, net	5,306	5,413	10,952	10,864
Utility plant	1,155,203	1,107,137	1,155,203	1,107,137	$ 1,150,926
Depreciation and amortization expense	9,647	9,601	19,330	19,392
Income tax expense (benefit)	14,307	10,056	21,162	15,869
Capital additions	21,902	35,880	$ 45,896	65,334
AWR
Details of reportable segment
Number of reportable segments | segment			3
GSWC
Details of reportable segment
Number of reportable segments | segment			2
Total operating revenues	88,346	88,759	$ 165,252	165,644
Operating income (loss)	35,079	27,557	57,156	47,200
Utility plant	1,149,475		1,149,475		$ 1,145,311
Depreciation and amortization expense	9,394	9,347	18,832	18,877
Income tax expense (benefit)	12,149	8,722	18,422	14,162
Reportable Legal Entities | GSWC | Water Service Utility Operations
Details of reportable segment
Total operating revenues	80,734	81,058	147,138	147,370
Operating income (loss)	33,552	26,452	52,816	43,860
Interest expense, net	4,805	5,052	9,950	10,127
Utility plant	1,093,104	1,048,127	1,093,104	1,048,127
Depreciation and amortization expense	8,858	8,840	17,759	17,863
Income tax expense (benefit)	11,710	8,367	17,195	12,953
Capital additions	20,593	32,393	43,577	60,534
Reportable Legal Entities | GSWC | Electric
Details of reportable segment
Total operating revenues	7,612	7,701	18,114	18,274
Operating income (loss)	1,527	1,105	4,340	3,340
Interest expense, net	350	344	725	669
Utility plant	56,371	53,734	56,371	53,734
Depreciation and amortization expense	536	507	1,073	1,014
Income tax expense (benefit)	439	355	1,227	1,209
Capital additions	978	2,862	1,701	3,682
Reportable Legal Entities | ASUS | Contracts
Details of reportable segment
Total operating revenues	24,849	23,195	46,753	39,837
Operating income (loss)	6,740	4,219	9,405	5,811
Interest expense, net	82	10	156	17
Utility plant	5,728	5,276	5,728	5,276
Depreciation and amortization expense	253	254	498	515
Income tax expense (benefit)	2,347	1,505	3,208	2,078
Capital additions	331	625	618	1,118
Intersegment Eliminations | AWR
Details of reportable segment
Total operating revenues	0	0	0	0
Operating income (loss)	(3)	(2)	(7)	(4)
Interest expense, net	69	7	121	51
Utility plant	0	0	0	0
Depreciation and amortization expense	0	0	0	0
Income tax expense (benefit)	(189)	(171)	(468)	(371)
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, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Details of reportable segment
Total utility plant	$ 1,155,203	$ 1,107,137	$ 1,155,203	$ 1,107,137	$ 1,150,926
Other assets	307,450	299,162	307,450	299,162
Total Assets	1,462,653	1,406,299	1,462,653	1,406,299	1,470,493
GOLDEN STATE WATER COMPANY
Details of reportable segment
Depreciation on transportation equipment	59	$ 192	120	$ 367
Total utility plant	1,149,475		1,149,475		1,145,311
Total Assets	$ 1,377,385		$ 1,377,385		$ 1,384,178

Subsequent Events_ (Details)

Subsequent Events: (Details)	6 Months Ended
	Jun. 30, 2017
Contracts | ASUS
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