American States Water (AWR) 10-Q 7 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 04, 2022
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-14431
Entity Registrant Name	American States Water Co
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	95-4676679
Entity Address, Address Line One	630 E. Foothill Blvd
Entity Address, City or Town	San Dimas
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91773-1212
City Area Code	909
Local Phone Number	394-3600
Title of 12(b) Security	Common shares
Trading Symbol	AWR
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		36,960,897
Entity Central Index Key	0001056903
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
GOLDEN STATE WATER COMPANY
Entity Information [Line Items]
Entity File Number	001-12008
Entity Registrant Name	Golden State Water Co
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	95-1243678
Entity Address, Address Line One	630 E. Foothill Blvd
Entity Address, City or Town	San Dimas
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91773-1212
City Area Code	909
Local Phone Number	394-3600
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		170
Entity Central Index Key	0000092116
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment
Regulated utility plant, at cost	$ 2,284,066	$ 2,183,183
Non-utility property, at cost	37,838	37,085
Total	2,321,904	2,220,268
Less - Accumulated depreciation	(603,752)	(594,264)
Net property, plant and equipment	1,718,152	1,626,004
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	34,113	40,806
Total other property and investments	35,229	41,922
Current Assets
Cash and cash equivalents	2,258	4,963
Accounts receivable - customers, less allowance for doubtful accounts	31,829	34,416
Unbilled receivable	25,165	27,147
Receivable from the U.S. government (Note 2)	25,493	27,827
Other accounts receivable, less allowance for doubtful accounts	3,369	6,510
Income taxes receivable	91	236
Materials and supplies, at weighted average cost	13,444	12,163
Regulatory assets — current	13,048	8,897
Prepayments and other current assets	7,292	5,317
Unrealized gains on purchased power contracts	7,569	4,441
Contract assets (Note 2)	9,232	6,135
Total current assets	138,790	138,052
Other Assets
Unbilled revenue — receivable from the U.S. government	7,260	9,671
Receivable from the U.S. government (Note 2)	48,992	51,991
Contract assets (Note 2)	4,348	3,452
Operating lease right-of-use assets	9,172	10,479
Regulatory assets	5,291	3,182
Other	15,341	16,230
Total other assets	90,404	95,005
Total Assets	1,982,575	1,900,983
Capitalization
Common stock, value, issued	260,011	258,442
Earnings reinvested in the business	445,493	427,505
Total common shareholders’ equity	705,504	685,947
Long-term debt	446,817	412,176
Total capitalization	1,152,321	1,098,123
Current Liabilities
Notes payable to bank	238,500	31,000
Long-term debt — current	399	377
Accounts payable	69,982	65,902
Income taxes payable	5,464	4,662
Accrued other taxes	15,760	17,137
Accrued employee expenses	15,529	16,256
Accrued interest	7,234	4,545
Regulatory liabilities	4,821	1,896
Contract liabilities (Note 2)	1,253	257
Operating lease liabilities	1,892	2,044
Other	12,345	11,498
Total current liabilities	373,179	155,574
Other Credits
Notes payable to bank	3,000	174,500
Advances for construction	65,210	66,727
Contributions in aid of construction - net	146,711	147,482
Deferred income taxes	142,726	140,290
Regulatory liabilities	17,609	32,979
Unamortized investment tax credits	1,099	1,153
Accrued pension and other postretirement benefits	58,835	61,365
Operating lease liabilities	7,721	8,920
Other	14,164	13,870
Total other credits	457,075	647,286
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	$ 1,982,575	$ 1,900,983
Consolidated Balance Sheets (Parenthetical)
Common Stock, Par Value (in usd per share)	$ 0	$ 0
Common Stock, Shares Authorized (in shares)	60,000,000	60,000,000
Common Stock, Shares, Outstanding (in shares)	36,960,897	36,936,285
GSWC
Property, Plant and Equipment
Total	$ 2,112,923	$ 2,022,417
Less - Accumulated depreciation	(528,035)	(522,672)
Net property, plant and equipment	1,584,888	1,499,745
Other Property and Investments
Total other property and investments	31,975	38,659
Current Assets
Cash and cash equivalents	386	525
Accounts receivable - customers, less allowance for doubtful accounts	29,431	31,870
Unbilled receivable	18,181	20,525
Other accounts receivable, less allowance for doubtful accounts	2,068	3,791
Materials and supplies, at weighted average cost	5,323	5,384
Regulatory assets — current	13,048	8,897
Prepayments and other current assets	5,642	4,223
Total current assets	74,079	75,215
Other Assets
Operating lease right-of-use assets	8,804	10,439
Other	14,427	14,424
Total other assets	23,231	24,863
Total Assets	1,714,173	1,638,482
Capitalization
Common stock, value, issued	357,970	356,530
Earnings reinvested in the business	275,429	259,156
Total common shareholders’ equity	633,399	615,686
Long-term debt	411,985	412,176
Total capitalization	1,045,384	1,027,862
Current Liabilities
Intercompany payable to Parent	112,235	0
Long-term debt — current	399	377
Accounts payable	60,033	50,627
Income taxes payable	6,169	2,972
Accrued other taxes	13,879	14,960
Accrued employee expenses	12,430	12,867
Accrued interest	6,052	4,210
Operating lease liabilities	1,780	2,029
Other	11,410	10,505
Total current liabilities	224,387	98,547
Other Credits
Intercompany payable to Parent	0	49,280
Advances for construction	65,190	66,707
Contributions in aid of construction - net	146,711	145,848
Deferred income taxes	133,762	132,314
Regulatory liabilities	17,609	32,979
Unamortized investment tax credits	1,099	1,153
Accrued pension and other postretirement benefits	58,535	61,170
Operating lease liabilities	7,477	8,891
Other	14,019	13,731
Total other credits	444,402	512,073
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	$ 1,714,173	$ 1,638,482
Consolidated Balance Sheets (Parenthetical)
Common Stock, Par Value (in usd per share)	$ 0	$ 0
Common Stock, Shares Authorized (in shares)	1,000	1,000
Common Stock, Shares, Outstanding (in shares)	170	170

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss, Current	$ 6,598	$ 3,516
Other accounts receivable, allowance for doubtful accounts	$ 53	$ 53
Common Stock, Shares Authorized (in shares)	60,000,000	60,000,000
Common Stock, Shares, Outstanding (in shares)	36,960,897	36,936,285
Common Stock, Par Value (in usd per share)	$ 0	$ 0
GOLDEN STATE WATER COMPANY
Accounts Receivable, Allowance for Credit Loss, Current	$ 6,315	$ 3,168
Other accounts receivable, allowance for doubtful accounts	$ 53	$ 53
Common Stock, Shares Authorized (in shares)	1,000	1,000
Common Stock, Shares, Outstanding (in shares)	170	170
Common Stock, Par Value (in usd per share)	$ 0	$ 0

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Operating Revenues
Water	$ 100,799	$ 102,768	$ 265,561	$ 269,430
Electric	8,919	8,564	29,028	28,211
Contracted services	25,266	25,423	71,572	84,588
Total operating revenues	134,984	136,755	366,161	382,229
Operating Expenses
Water purchased	20,304	24,093	58,115	60,248
Power purchased for pumping	3,878	3,584	9,182	8,590
Groundwater production assessment	5,650	5,185	14,726	14,845
Power purchased for resale	2,673	2,875	9,186	8,203
Supply cost balancing accounts	640	(2,446)	(6,160)	(7,959)
Other operation	9,696	9,414	28,028	26,165
Administrative and general	21,594	20,255	65,030	62,938
Depreciation and amortization	10,117	9,826	30,402	29,156
Maintenance	3,408	2,979	10,120	8,908
Property and other taxes	5,942	6,052	17,247	17,265
ASUS construction	10,742	12,154	31,263	42,910
Total operating expenses	94,644	93,971	267,139	271,269
Operating Income	40,340	42,784	99,022	110,960
Other Income and Expenses
Interest expense	(7,331)	(5,553)	(19,246)	(17,843)
Interest income	667	333	1,387	1,136
Other, net	338	467	(2,370)	2,998
Total other income and expenses, net	(6,326)	(4,753)	(20,229)	(13,709)
Income before income tax expense	34,014	38,031	78,793	97,251
Income tax expense	8,360	9,878	19,026	23,254
Net Income	$ 25,654	$ 28,153	$ 59,767	$ 73,997
Basic Earnings Per Common Share
Weighted Average Number of Common Shares Outstanding (in shares)	36,958	36,933	36,953	36,916
Basic Earnings Per Common Share (in dollars per share)	$ 0.69	$ 0.76	$ 1.61	$ 2
Fully Diluted Earnings Per Share
Weighted Average Number of Diluted Shares (in shares)	37,042	37,025	37,034	37,004
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.69	$ 0.76	$ 1.61	$ 2
Dividends Declared Per Common Share (in dollars per share)	$ 0.3975	$ 0.365	$ 1.1275	$ 1.035
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 100,799	$ 102,768	$ 265,561	$ 269,430
Total operating revenues	100,799	102,768	265,561	269,430
Operating Expenses
Water purchased	20,304	24,093	58,115	60,248
Power purchased for pumping	3,878	3,584	9,182	8,590
Groundwater production assessment	5,650	5,185	14,726	14,845
Supply cost balancing accounts	885	(2,114)	(5,682)	(8,445)
Other operation	7,273	7,287	20,908	19,476
Administrative and general	14,362	13,677	43,945	41,973
Depreciation and amortization	8,475	8,272	25,573	24,547
Maintenance	2,526	2,140	7,193	6,236
Property and other taxes	4,995	5,185	14,440	14,665
Total operating expenses	68,348	67,309	188,400	182,135
Operating Income	32,451	35,459	77,161	87,295
Other Income and Expenses
Interest expense	(5,950)	(5,184)	(16,650)	(16,625)
Interest income	325	86	562	352
Other, net	(70)	429	(3,070)	2,684
Total other income and expenses, net	(5,695)	(4,669)	(19,158)	(13,589)
Income before income tax expense	26,756	30,790	58,003	73,706
Income tax expense	6,831	7,993	14,623	17,718
Net Income	$ 19,925	$ 22,797	$ 43,380	$ 55,988

STATEMENTS OF CHANGES IN COMMON

STATEMENTS OF CHANGES IN COMMON SHAREHOLDER'S EQUITY - USD ($) $ in Thousands	Total	Common Shares	Reinvested Earnings in the Business	GOLDEN STATE WATER COMPANY	GOLDEN STATE WATER COMPANY Common Shares	GOLDEN STATE WATER COMPANY Reinvested Earnings in the Business
Beginning Balance (in shares) at Dec. 31, 2020		36,889,000			170
Beginning balances at Dec. 31, 2020	$ 641,673	$ 256,666	$ 385,007	$ 583,298	$ 354,906	$ 228,392
Add:
Net income	19,268		19,268	12,231		12,231
Exercise of stock options and other issuance of Common Shares (in shares)		24,000
Exercise of stock options and other issuances of Common Shares	0	$ 0
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	813	813		782	782
Dividend equivalent rights on stock-based awards not paid in cash	49	$ 49		45	$ 45
Deduct:
Dividends on Common Shares	12,361		12,361	12,400		12,400
Dividend equivalent rights on stock-based awards not paid in cash	49		49	45		45
Ending Balances (in shares) at Mar. 31, 2021		36,913,000			170
Ending balances at Mar. 31, 2021	649,393	$ 257,528	391,865	583,911	$ 355,733	228,178
Beginning Balance (in shares) at Dec. 31, 2020		36,889,000			170
Beginning balances at Dec. 31, 2020	641,673	$ 256,666	385,007	583,298	$ 354,906	228,392
Add:
Net income	$ 73,997			55,988
Exercise of stock options and other issuance of Common Shares (in shares)	47,149
Ending Balances (in shares) at Sep. 30, 2021		36,936,000			170
Ending balances at Sep. 30, 2021	$ 678,935	$ 258,264	420,671	602,364	$ 356,403	245,961
Beginning Balance (in shares) at Mar. 31, 2021		36,913,000			170
Beginning balances at Mar. 31, 2021	649,393	$ 257,528	391,865	583,911	$ 355,733	228,178
Add:
Net income	26,576		26,576	20,960		20,960
Exercise of stock options and other issuance of Common Shares (in shares)		19,000
Exercise of stock options and other issuances of Common Shares	0	$ 0
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	531	531		479	479
Dividend equivalent rights on stock-based awards not paid in cash	42	$ 42		39	$ 39
Deduct:
Dividends on Common Shares	12,366		12,366	12,400		12,400
Dividend equivalent rights on stock-based awards not paid in cash	42		42	39		39
Ending Balances (in shares) at Jun. 30, 2021		36,932,000			170
Ending balances at Jun. 30, 2021	664,134	$ 258,101	406,033	592,950	$ 356,251	236,699
Add:
Net income	28,153		28,153	22,797		22,797
Exercise of stock options and other issuance of Common Shares (in shares)		4,000
Exercise of stock options and other issuances of Common Shares	0	$ 0
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	128	128		117	117
Dividend equivalent rights on stock-based awards not paid in cash	35	$ 35		35	$ 35
Deduct:
Dividends on Common Shares	13,480		13,480	13,500		13,500
Dividend equivalent rights on stock-based awards not paid in cash	35		35	35		35
Ending Balances (in shares) at Sep. 30, 2021		36,936,000			170
Ending balances at Sep. 30, 2021	678,935	$ 258,264	420,671	602,364	$ 356,403	245,961
Beginning Balance (in shares) at Dec. 31, 2021		36,936,000			170
Beginning balances at Dec. 31, 2021	685,947	$ 258,442	427,505	615,686	$ 356,530	259,156
Add:
Net income	14,162		14,162	8,567		8,567
Exercise of stock options and other issuance of Common Shares (in shares)		20,000
Exercise of stock options and other issuances of Common Shares	0	$ 0
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	801	801		742	742
Dividend equivalent rights on stock-based awards not paid in cash	41	$ 41		39	$ 39
Deduct:
Dividends on Common Shares	13,485		13,485	13,500		13,500
Dividend equivalent rights on stock-based awards not paid in cash	41		41	39		39
Ending Balances (in shares) at Mar. 31, 2022		36,956,000			170
Ending balances at Mar. 31, 2022	687,425	$ 259,284	428,141	611,495	$ 357,311	254,184
Beginning Balance (in shares) at Dec. 31, 2021		36,936,000			170
Beginning balances at Dec. 31, 2021	685,947	$ 258,442	427,505	615,686	$ 356,530	259,156
Add:
Net income	$ 59,767			43,380
Exercise of stock options and other issuance of Common Shares (in shares)	24,612
Ending Balances (in shares) at Sep. 30, 2022		36,961,000			170
Ending balances at Sep. 30, 2022	$ 705,504	$ 260,011	445,493	633,399	$ 357,970	275,429
Beginning Balance (in shares) at Mar. 31, 2022		36,956,000			170
Beginning balances at Mar. 31, 2022	687,425	$ 259,284	428,141	611,495	$ 357,311	254,184
Add:
Net income	19,951		19,951	14,888		14,888
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	338	338		274	274
Dividend equivalent rights on stock-based awards not paid in cash	34	$ 34		31	$ 31
Deduct:
Dividends on Common Shares	13,489		13,489	13,500		13,500
Dividend equivalent rights on stock-based awards not paid in cash	34		34	31		31
Ending Balances (in shares) at Jun. 30, 2022		36,956,000			170
Ending balances at Jun. 30, 2022	694,225	$ 259,656	434,569	613,157	$ 357,616	255,541
Add:
Net income	25,654		25,654	19,925		19,925
Exercise of stock options and other issuance of Common Shares (in shares)		5,000
Exercise of stock options and other issuances of Common Shares	0	$ 0
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	315	315		317	317
Dividend equivalent rights on stock-based awards not paid in cash	40	$ 40		37	$ 37
Deduct:
Dividends on Common Shares	14,690		14,690
Dividend equivalent rights on stock-based awards not paid in cash	40		40	37		37
Ending Balances (in shares) at Sep. 30, 2022		36,961,000			170
Ending balances at Sep. 30, 2022	$ 705,504	$ 260,011	$ 445,493	$ 633,399	$ 357,970	$ 275,429

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash Flows From Operating Activities:
Net income	$ 59,767	$ 73,997
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	30,688	29,440
Provision for doubtful accounts	833	873
Deferred income taxes and investment tax credits	(1,098)	1,205
Stock-based compensation expense	2,439	2,456
Loss (gain) on investments held in a trust	6,445	(2,313)
Other — net	263	273
Changes in assets and liabilities:
Accounts receivable — customers	(1,760)	(8,748)
Unbilled receivable	4,393	2,564
Other accounts receivable	3,179	(935)
Receivables from the U.S. government	5,333	(7,847)
Materials and supplies	(1,281)	(1,621)
Prepayments and other assets	520	(1,139)
Contract assets	(3,993)	172
Regulatory assets	(14,065)	(8,319)
Accounts payable	(575)	2,924
Income taxes receivable/payable	947	(3,235)
Contract liabilities	996	(1,245)
Accrued pension and other postretirement benefits	(3,070)	1,416
Other liabilities	(28)	2,005
Net cash provided	89,933	81,923
Cash Flows From Investing Activities:
Capital expenditures	(122,056)	(106,721)
Other investing activities	321	229
Net cash used	(121,735)	(106,492)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	5,489	10,636
Refunds on advances for construction	(3,941)	(3,613)
Repayments of long-term debt	(377)	(28,356)
Proceeds from the issuance of long-term debt, net of issuance costs	34,826	0
Net change in notes payable to banks	36,000	55,800
Dividends paid	(41,664)	(38,207)
Other financing activities	(1,236)	(1,287)
Net cash provided (used)	29,097	(5,027)
Net change in cash and cash equivalents	(2,705)	(29,596)
Cash and cash equivalents, beginning of period	4,963	36,737
Cash and cash equivalents, end of period	2,258	7,141
Non-cash transactions:
Accrued payables for investment in utility plant	37,510	29,101
Property installed by developers and conveyed	511	6,093
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	43,380	55,988
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	25,773	24,741
Provision for doubtful accounts	784	789
Deferred income taxes and investment tax credits	(1,433)	578
Stock-based compensation expense	2,194	2,249
Loss (gain) on investments held in a trust	6,445	(2,313)
Other — net	248	248
Changes in assets and liabilities:
Accounts receivable — customers	(1,678)	(8,555)
Unbilled receivable	2,344	(1,796)
Other accounts receivable	1,723	648
Materials and supplies	61	(262)
Prepayments and other assets	163	(469)
Regulatory assets	(12,549)	(7,316)
Accounts payable	3,918	5,799
Intercompany receivable/payable	25	694
Income taxes receivable/payable	3,197	(567)
Accrued pension and other postretirement benefits	(3,175)	1,308
Other liabilities	(152)	1,563
Net cash provided	71,268	73,327
Cash Flows From Investing Activities:
Capital expenditures	(107,668)	(90,299)
Note receivable from AWR parent	0	(23,000)
Receipt of payment of note receivable from AWR parent	0	23,000
Other investing activities	224	181
Net cash used	(107,444)	(90,118)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	5,489	10,604
Refunds on advances for construction	(3,941)	(3,613)
Repayments of long-term debt	(377)	(28,356)
Net change in intercompany borrowings	63,000	45,000
Dividends paid	(27,000)	(38,300)
Other financing activities	(1,134)	(1,163)
Net cash provided (used)	36,037	(15,828)
Net change in cash and cash equivalents	(139)	(32,619)
Cash and cash equivalents, beginning of period	525	35,578
Cash and cash equivalents, end of period	386	2,959
Non-cash transactions:
Accrued payables for investment in utility plant	36,144	27,399
Property installed by developers and conveyed	$ 511	$ 6,093

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
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”), Bear Valley Electric Service, Inc. (“BVESI”), and American States Utility Services, Inc. (“ASUS”) (and its wholly owned subsidiaries: Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”), Old North Utility Services, Inc. (“ONUS”), Emerald Coast Utility Services, Inc. (“ECUS”), and Fort Riley Utility Services, Inc. (“FRUS”)). The subsidiaries of ASUS are collectively referred to as the “Military Utility Privatization Subsidiaries”. AWR, through its wholly owned subsidiaries, serves over one million people in nine states. GSWC and BVESI are both California public utilities. GSWC is engaged in the purchase, production, distribution and sale of water throughout California serving approximately 263,000 customer connections. BVESI distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,700 customer connections. The California Public Utilities Commission (“CPUC”) regulates GSWC’s and BVESI’s businesses in matters including properties, rates, services, facilities, and transactions between GSWC, BVESI, and their affiliates. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various U.S. military bases pursuant to initial 50-year firm fixed-price contracts. These contracts are subject to annual economic price adjustments and modifications for changes in circumstances, changes in laws and regulations, and additions to the contract value for new construction of facilities at the military bases. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation : The consolidated financial statements and notes hereto 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, BVESI and ASUS. ASUS owns all of the outstanding common stock of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Intercompany transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2021 condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by GAAP. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these 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, 2021 filed with the SEC. Related Party Transactions : As discussed below under Liquidity and Financing Plans , AWR borrows under a credit facility and provides funds to GSWC and ASUS in support of their operations. Furthermore, GSWC, BVESI and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC has allocated certain corporate office administrative and general costs to its affiliates, BVESI and ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to the electric segment of approximately $663,000 and $653,000 during the three months ended September 30, 2022 and 2021, respectively, and $2.1 million during each of the nine month periods ended September 30, 2022 and 2021. GSWC allocated corporate office administrative and general costs to ASUS of approximately $1.3 million and $1.2 million during the three months ended September 30, 2022 and 2021, respectively, and $4.0 million during each of the nine months ended September 30, 2022 and 2021. Liquidity and Financing Plans : AWR borrows under a revolving credit facility and provides funds to GSWC and ASUS in support of their operations through intercompany borrowing agreements. AWR's credit agreement expires in May 2023 and all intercompany borrowing agreements will expire concurrent with the expiration of AWR's credit facility. AWR intends to execute new intercompany borrowing agreements with its subsidiaries consistent with a new credit facility. On April 22, 2022, AWR’s credit facility was amended to increase the borrowing capacity from $200.0 million to $280.0 million. The amendment also changed the benchmark interest rate from the London Interbank Offered Rate (“LIBOR”) to the Secured Overnight Financing Rate (“SOFR”). The change in benchmark rates has not had a material impact on its financing costs. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest expense under the credit facility. Given that AWR’s credit agreement will expire in May 2023, the outstanding borrowings under the credit facility of $238.5 million as of September 30, 2022 have been classified as a current liability on AWR’s Consolidated Balance Sheet, thus creating a negative working-capital condition for AWR of $234.4 million . Additionally, as of September 30, 2022, the $112.2 million of outstanding intercompany borrowings of GSWC from AWR have been classified as a current liability on GSWC’s Consolidated Balance Sheet, also creating a negative working-capital condition for GSWC of $150.3 million . As of November 7, 2022, neither AWR nor GSWC have sufficient liquidity or capital resources to repay their credit facility or intercompany borrowings, respectively, without issuing new debt or equity. Management plans to renew and extend AWR’s credit facility prior to its expiration date, and is confident, given Registrant's history in obtaining revolving credit facilities to meet its working-capital needs, that AWR will successfully renew or extend its facility or obtain a new facility with the needed borrowing capacities required to run its operations. In addition, Registrant expects to issue long-term debt through GSWC during the fourth quarter of 2022, and use the proceeds to pay off outstanding borrowings under the intercompany borrowing arrangement with AWR. AWR intends to use the proceeds to pay off portions of the outstanding borrowings under its credit facility. Management believes that execution of its plan is probable based on Registrant’s ability to generate consistent cash flows, its A+ credit ratings, its relationships with lenders, and its history of successfully raising debt necessary to fund its operations. Accordingly, management has concluded that Registrant will be able to satisfy its obligations, including those under its credit facility, for at least the next twelve months from the issuance date of these financial statements. However, Registrant’s ability to access the capital markets or to otherwise obtain sufficient financing may be affected by future conditions and, accordingly, no assurances can be made that Registrant will be successful in implementing its plan. BVESI has a separate $35.0 million revolving credit facility without a parent guaranty, which was amended in December 2021 to reduce the interest rate and fees charged, as well as to extend the maturity date by a year to July 1, 2024. Under the terms of the credit agreement, BVESI has the option to increase the facility by an additional $15.0 million, subject to lender approval. Interest rates under this facility are currently based on LIBOR. Under the terms of the December 2021 amendment, upon discontinuation of the LIBOR benchmark rate in 2023, the lender may replace LIBOR with a benchmark interest rate such as SOFR. BVESI does not believe the change from LIBOR to a new benchmark rate will have a material impact on its financing costs. The CPUC requires BVESI to completely pay off all borrowings under its revolving credit facility within a 24-month period. On April 28, 2022, BVESI completed the issuance of $35.0 million in unsecured private-placement notes consisting of $17.5 million at a coupon rate of 4.548% due April 28, 2032 and $17.5 million at a coupon rate of 4.949% due April 28, 2037. BVESI used the proceeds from the notes to pay down all amounts under its revolving credit facility outstanding at the time of issuing the notes. Interest on these notes is payable semiannually, and the covenant requirements under these notes are similar to the terms of BVESI’s revolving credit facility. As of September 30, 2022, there were $3.0 million outstanding borrowings under this facility. COVID-19 Impact : GSWC, BVESI and ASUS have continued their operations throughout the COVID-19 pandemic given that their water, wastewater and electric utility services are deemed essential. AWR and its subsidiaries continue to monitor the guidance provided by federal, state, and local health authorities and other government officials. While continuing to monitor transmission rates and other variables, employees have returned to company offices. During 2022, GSWC and BVESI continue to incur incremental costs in excess of their revenue requirements, primarily related to delinquent customer accounts receivable, due to the lingering effects of the pandemic that are being tracked in COVID-19-related memorandum accounts and recorded as regulatory assets (Note 3). As a result, the amounts recorded in the COVID-19-related memorandum accounts have not impacted GSWC’s or BVESI’s earnings. Thus far, the COVID-19 pandemic has not had a material impact on ASUS’s current operations. Accounting Pronouncements to Be Adopted in 2022 : In November 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2021-10 Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance . The amendments in this update require disclosures about transactions with a government such as government grants or assistance. The amendments were effective for all applicable entities for financial statements issued for annual periods beginning after December 15, 2021. Registrant does not anticipate that this guidance update will have a material impact on its financial statement disclosures.

Revenues

Revenues	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenues	Revenues Most of Registrant’s revenues are derived from contracts with customers, including tariff-based revenues from its regulated utilities at GSWC and BVESI. ASUS’s initial 50-year firm fixed-price contracts with the U.S. government are considered service concession arrangements under ASC 853, Service Concession Arrangements . Accordingly, the services under these contracts are accounted for under Topic 606 —Revenue from Contracts with Customers, and the water and/or wastewater systems are not recorded as Property, Plant and Equipment on the Registrant’s balance sheets. Although GSWC and BVESI have a diversified customer base of residential, commercial, industrial, and other customers, revenues derived from residential and commercial customers generally account for approximately 90% of total water and electric revenues. Most of ASUS’s revenues are derived from the U.S. government. For the three and nine months ended September 30, 2022 and 2021, disaggregated revenues from contracts with customers by segment were as follows: Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands) 2022 2021 2022 2021 Water: Tariff-based revenues $ 90,998 $ 100,256 $ 247,108 $ 261,231 Surcharges (cost-recovery activities) 672 1,095 2,018 2,604 Other 625 586 1,714 1,626 Water revenues from contracts with customers 92,295 101,937 250,840 265,461 WRAM under-collection (alternative revenue program) 8,504 831 14,721 3,969 Total water revenues 100,799 102,768 265,561 269,430 Electric: Tariff-based revenues 8,891 8,791 29,824 28,798 Surcharges (cost-recovery activities) 29 32 88 278 Electric revenues from contracts with customers 8,920 8,823 29,912 29,076 BRRAM over-collection (alternative revenue program) (1) (259) (884) (865) Total electric revenues 8,919 8,564 29,028 28,211 Contracted services: Water 16,142 15,454 43,862 53,102 Wastewater 9,124 9,969 27,710 31,486 Contracted services revenues from contracts with customers 25,266 25,423 71,572 84,588 Total AWR revenues $ 134,984 $ 136,755 $ 366,161 $ 382,229 The opening and closing balances of the receivable from the U.S. government, contract assets, and contract liabilities from contracts with customers, which are related entirely to ASUS, were as follows: (dollars in thousands) September 30, 2022 December 31, 2021 Unbilled receivables $ 13,087 $ 14,835 Receivable from the U.S. government $ 74,485 $ 79,818 Contract assets $ 13,580 $ 9,587 Contract liabilities $ 1,253 $ 257 Contract Assets - Contract assets are assets of ASUS and consist of unbilled revenues recognized from work-in-progress construction projects, where the right to payment is conditional on something other than the passage of time. The classification of this asset as current or noncurrent is based on the timing of when ASUS expects to bill these amounts. Contract Liabilities - Contract liabilities are liabilities of ASUS and consist of billings in excess of revenue recognized. The classification of this liability as current or noncurrent is based on the timing of when ASUS expects to recognize revenue. Revenues for the three and nine months ended September 30, 2022, which were included in contract liabilities at the beginning of the period were not material. Contracted services revenues recognized during the three and nine months ended September 30, 2022 from performance obligations satisfied in previous periods were not material.

Regulatory Matters

Regulatory Matters	9 Months Ended
	Sep. 30, 2022
Regulated Operations [Abstract]
Regulatory Matters	Regulatory Matters In accordance with accounting principles for rate-regulated enterprises, GSWC and BVESI record regulatory assets, which represent probable future recovery of costs from customers through the ratemaking process, and regulatory liabilities, which represent probable future refunds that are to be credited to customers through the ratemaking process. At September 30, 2022, GSWC and BVESI had approximately $60.4 million of regulatory liabilities, net of regulatory assets, not accruing carrying costs. Of this amount, (i) $76.2 million of regulatory liabilities are excess deferred income taxes arising from the lower federal income tax rate under the Tax Cuts and Jobs Act enacted in December 2017 that are being refunded to customers, (ii) $3.7 million of regulatory liabilities are from flowed-through deferred income taxes, (iii) $25.5 million of net regulatory assets relates to the underfunded position in Registrant's pension and other retirement obligations (not including the two-way pension balancing accounts), and (iv) $7.6 million regulatory liability related to a memorandum account authorized by the CPUC to track unrealized gains and losses on BVESI’s purchase power contracts over the term of the contracts. The remainder relates to other items that do not provide for or incur carrying costs. Regulatory assets represent costs incurred by GSWC and/or BVESI for which they have received or expect to receive rate recovery in the future. In determining the probability of costs being recognized in other periods, GSWC and BVESI consider regulatory rules and decisions, past practices, and other facts or circumstances that would indicate if recovery is probable. If the CPUC determines that a portion of either GSWC’s or BVESI’s assets are not recoverable in customer rates, the applicable utility must determine if it has suffered an asset impairment that requires it to write down the asset’s value. Regulatory assets are offset against regulatory liabilities within each ratemaking area. Amounts expected to be collected or refunded in the next twelve months have been classified as current assets and current liabilities by ratemaking area. Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows: (dollars in thousands) September 30, December 31, GSWC Water Revenue Adjustment Mechanism and Modified Cost Balancing Account $ 30,869 $ 13,326 Pensions and other post-retirement obligations (Note 8) 24,406 25,212 COVID-19 memorandum accounts 5,090 1,663 Excess deferred income taxes (72,296) (73,000) Flow-through taxes, net (3,429) (5,552) Other regulatory assets 16,342 16,949 Other regulatory liabilities (5,543) (2,680) Total GSWC $ (4,561) $ (24,082) BVESI Derivative unrealized gain (Note 5) (7,569) (4,441) Other regulatory assets 17,160 13,916 Other regulatory liabilities (9,121) (8,189) Total AWR $ (4,091) $ (22,796) Regulatory matters are discussed in the consolidated financial statements and the notes thereto included in the Company’s Form 10-K for the year ended December 31, 2021 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2021. Water General Rate Case: In July 2020, GSWC filed a general rate case application for all of its water regions and its general office. This general rate case will determine new water rates for the years 2022–2024. In November 2021, GSWC and the Public Advocates Office at the CPUC (“Public Advocates”) filed with the CPUC a joint motion to adopt a settlement agreement between GSWC and Public Advocates on this general rate case application. The settlement agreement, if approved, resolves all issues related to the 2022 annual revenue requirement in the general rate case application, leaving only three unresolved issues. Due to the delay in finalizing the water general rate case, water revenues billed and recorded for the nine months ended September 30, 2022 were based on 2021 adopted rates, pending a final decision by the CPUC in this general rate case application. When approved, the new rates will be retroactive to January 1, 2022, and cumulative adjustments will be recorded in the quarter in which the new rates are approved by the CPUC. In October 2022, the CPUC issued a decision approving an extension of the statutory deadline for a final decision in the water general rate case proceeding to February 14, 2023. Cost of Capital Proceeding: GSWC filed a cost of capital application in May 2021 currently pending CPUC approval. Hearings on this proceeding occurred in May 2022 and briefs were filed in June 2022. Based on management’s analysis of this regulatory proceeding and associated accounting to date, for the three and nine months ended September 30, 2022, GSWC reduced revenues by $1.9 million and $5.0 million, respectively, and recorded a corresponding regulatory liability for revenues subject to refund based on its best estimate, which relates to the impact of GSWC’s lower cost of debt requested in its application. However, at this time, management cannot predict the ultimate outcome of the cost of capital application and the associated impact on 2022 revenues. Changes in estimates will be made, if necessary, as more information in this proceeding becomes available. Alternative-Revenue Programs: GSWC currently 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 the Modified Cost Balancing Account (“MCBA”) 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. During the nine months ended September 30, 2022, GSWC recorded additional net under-collections in the WRAM/MCBA accounts of approximately $20.7 million, based on 2021 authorized amounts, pending a final decision on the water general rate case. Once the CPUC issues a final decision on the general rate case, the WRAM and MCBA amounts recorded in 2022 will be updated to reflect the authorized 2022 amounts. Surcharges and surcredits have been implemented for all pre-2022 WRAM/MCBA balances. As required by the accounting guidance for alternative revenue programs, GSWC is required to collect its WRAM balances within 24 months following the year in which an under-collection is recorded. As of September 30, 2022, there were no WRAM under-collections that were estimated to be collected beyond this 24 month period. COVID-19 Emergency Memorandum Accounts : During 2022, GSWC and BVESI continue to experience delinquent customer accounts receivable due to the lingering effects of the COVID-19 pandemic, resulting in both GSWC and BVESI increasing their allowances for doubtful accounts during the nine months ended September 30, 2022. The CPUC has authorized GSWC and BVESI to track incremental costs, including bad debt expense, in excess of what is included in their respective revenue requirements incurred as a result of the pandemic in COVID-19 emergency-related memorandum accounts, which GSWC and BVESI intend to file with the CPUC for future recovery. As of September 30, 2022, GSWC and BVESI had approximately $5.1 million and $454,000, respectively, in regulatory asset accounts related to bad debt expense in excess of their revenue requirements, the purchase of personal protective equipment, additional incurred printing costs, and other incremental COVID-19-related costs. Emergency-related memorandum accounts are well-established cost recovery mechanisms authorized as a result of a state/federal declared emergency, and are therefore recognized as regulatory assets for future recovery. As a result, the amounts recorded in the COVID-19 emergency-related memorandum accounts have not impacted GSWC’s or BVESI’s earnings. In January 2022, GSWC received $9.5 million in COVID relief funds through the California Water and Wastewater Arrearage Payment Program to provide assistance to customers for their water debt accrued during the COVID-19 pandemic by remitting federal funds that the state received from the American Rescue Plan Act of 2021 to the utility on behalf of eligible customers. GSWC applied these funds to its delinquent customers’ eligible balances. In February 2022, BVESI received $321,000 from the state of California for similar customer relief funding for unpaid electric customer bills incurred during the pandemic. The CPUC requires that amounts tracked in GSWC’s and BVESI’s COVID-19 memorandum accounts for unpaid customer bills be first offset by any (i) federal and state relief for water or electric utility bill debt, and (ii) customer payments through payment plan arrangements, prior to receiving recovery from customers at large. After these offsets are made, GSWC will file with the CPUC for recovery of the remaining balance. BVESI intends to include the remaining balance in its COVID-19 memorandum account for recovery once all alternative sources of funding have been exhausted and credited to eligible customer accounts. The CPUC’s moratoriums on service disconnections for nonpayment for water and electric customers have ended. As a result, service disconnections due to nonpayment have resumed with disconnections for delinquent residential customers having resumed in June 2022. Other BVESI Regulatory Assets: Vegetation Management, Wildfire Mitigation Plans and Legislation In August 2019, the CPUC issued a final decision on the electric general rate case, which set new rates through the year 2022. Among other things, the decision authorized BVESI to record incremental costs related to vegetation management, such as costs for increased minimum clearances around electric power lines, in a CPUC-approved memorandum account for future recovery. As of September 30, 2022, BVESI had approximately $7.9 million in incremental vegetation management costs recorded as a regulatory asset, which has been included in its general rate case application filed with the CPUC in August 2022 for future recovery. The incremental costs related to vegetation management included in the memorandum account will be subject to review during the general rate case proceeding. California legislation enacted in September 2018 requires all investor-owned electric utilities to submit an annual wildfire mitigation plan (“WMP”) to the CPUC for approval. The WMP must include a utility’s plans on constructing, maintaining and operating its electrical lines and equipment to minimize the risk of catastrophic wildfire. In September 2021, the CPUC approved BVESI’s most recent WMP submission. Capital expenditures and other costs incurred as a result of the WMP are subject to CPUC audit. As a result, the CPUC’s Wildfire Safety Division (now part of the California Natural Resources Agency effective July 1, 2021) engaged an independent accounting firm to conduct examinations of the expenses and capital investments identified in the 2019 and 2020 WMPs for each of the investor-owned electric utilities, including BVESI. As of September 30, 2022, BVESI has approximately $4.0 million related to expenses accumulated in its WMP memorandum accounts that have been recognized as regulatory assets for future recovery. In December 2021, the independent accounting firm issued its final examination report, which contains the auditors' results and recommendations. While the final report did not identify any findings of inappropriate costs included in the WMP memorandum accounts under review, the report suggested that the CPUC should evaluate whether some of the costs recorded in the WMP memorandum accounts are incremental to what is being recovered in customer rates in its general rate case proceeding. At this time, BVESI considers the auditor's examination complete and does not expect further developments. All capital expenditures and other costs incurred through September 30, 2022 as a result of BVESI's WMPs are not currently in rates and have been filed for future recovery in BVESI's general rate case application. These costs will be subject to review during the general rate case proceeding and the CPUC may refer to the recommendations of the independent auditor’s report at that time. BVESI Winter Storm Regulatory Asset BVESI activated a catastrophic emergency memorandum account (“CEMA”) to track the incremental costs incurred in response to a severe winter storm that occurred in February 2019, which resulted in the declaration of an emergency by the governor of California. Incremental costs of approximately $452,000 were included in the CEMA account and recorded as a regulatory asset. BVESI subsequently filed for recovery of these costs. In May 2021, the CPUC issued a decision denying BVESI’s request for recovery, claiming that BVESI did not adequately demonstrate that the costs incurred were incremental and beyond costs already included in BVESI’s revenue requirement. The decision allowed BVESI to file a new application on the issue of incrementality. In October 2021, BVESI filed a new application to continue pursuing recovery since BVESI believes the storm costs were incremental and beyond what was included in its revenue requirement. On November 3, 2022, the CPUC adopted a final decision authorizing BVESI’s request to recover the full amount included in this CEMA account through a twelve Other Regulatory Assets :

Earnings per Share_Capital Stoc

Earnings per Share/Capital Stock	9 Months Ended
	Sep. 30, 2022
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, and that have been issued under AWR’s stock incentive plans for employees and the non-employee directors stock plans. In applying the “two-class” method, undistributed earnings are allocated to both common shares and participating securities. The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding used for calculating basic net income per share: Basic: For The Three Months Ended For The Nine Months Ended (in thousands, except per share amounts) 2022 2021 2022 2021 Net income $ 25,654 $ 28,153 $ 59,767 $ 73,997 Less: (a) Distributed earnings to common shareholders 14,690 13,480 41,664 38,207 Distributed earnings to participating securities 38 37 104 100 Undistributed earnings 10,926 14,636 17,999 35,690 (b) Undistributed earnings allocated to common shareholders 10,897 14,596 17,955 35,597 Undistributed earnings allocated to participating securities 29 40 44 93 Total income available to common shareholders, basic (a)+(b) $ 25,587 $ 28,076 $ 59,619 $ 73,804 Weighted average Common Shares outstanding, basic 36,958 36,933 36,953 36,916 Basic earnings per Common Share $ 0.69 $ 0.76 $ 1.61 $ 2.00 Diluted EPS is based upon the weighted average number of Common Shares, including both outstanding shares and shares potentially issuable in connection with restricted stock units granted under AWR’s stock incentive plans for employees and the non-employee directors stock plans, and net income. There were no options outstanding as of September 30, 2022 and 2021 under these plans. At September 30, 2022 and 2021, there were 96,629 and 101,267 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 For The Nine Months Ended (in thousands, except per share amounts) 2022 2021 2022 2021 Common shareholders earnings, basic $ 25,587 $ 28,076 $ 59,619 $ 73,804 Undistributed earnings for dilutive stock-based awards 29 40 44 93 Total common shareholders earnings, diluted $ 25,616 $ 28,116 $ 59,663 $ 73,897 Weighted average common shares outstanding, basic 36,958 36,933 36,953 36,916 Stock-based compensation (1) 84 92 81 88 Weighted average common shares outstanding, diluted 37,042 37,025 37,034 37,004 Diluted earnings per Common Share $ 0.69 $ 0.76 $ 1.61 $ 2.00 . (1) All of the 96,629 and 101,267 restricted stock units at September 30, 2022 and 2021, respectively, were included in the calculation of diluted EPS for the three and nine months ended September 30, 2022 and 2021. During the nine months ended September 30, 2022 and 2021, AWR issued 24,612 and 47,149 of common shares related to restricted stock units, respectively. During the nine months ended September 30, 2022 and 2021, AWR paid $1.2 million and $1.3 million, respectively, to taxing authorities on employees’ behalf for shares withheld related to net share settlements. During the nine months ended September 30, 2022 and 2021, GSWC paid $1.1 million and $1.2 million, respectively, to taxing authorities on employees’ behalf for shares withheld related to net share settlements. These payments are included in the stock-based compensation caption of the statements of equity. During the three months ended September 30, 2022 and 2021, AWR paid quarterly dividends of approximately $14.7 million, or $0.3975 per share, and $13.5 million, or $0.365 per share, respectively. During the nine months ended September 30, 2022 and 2021, AWR paid quarterly dividends of approximately $41.7 million, or $1.1275 per share, and $38.2 million, or $1.035 per share, respectively. During the three months ended September 30, 2021, GSWC paid dividends of $13.5 million to AWR. During the three months ended September 30, 2022, GSWC did not pay a dividend to AWR. Instead, ASUS paid a $14.7 million dividend to AWR during this period. During the nine months ended September 30, 2022 and 2021, GSWC paid dividends of $27.0 million and $38.3 million, respectively, to AWR during these periods.

Derivative Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative Instruments BVESI purchases power under long-term contracts at a fixed cost depending on the amount of power and the period during which the power may be purchased under such contracts. These contracts provide power at a fixed cost over approximately three BVESI's purchase power contracts are subject to the accounting guidance for derivatives and require mark-to-market derivative accounting. Among other things, the CPUC authorized the use of a regulatory asset and liability memorandum account to offset the mark-to-market entries required by the accounting guidance. Accordingly, all unrealized gains and losses generated from the purchased power contracts are deferred on a monthly basis into a non-interest bearing regulatory memorandum account that tracks the changes in fair value of the derivative throughout the terms of the contracts. As a result, these unrealized gains and losses did not impact AWR’s earnings. As of September 30, 2022, there was a $7.6 million unrealized gain recorded as an asset with a corresponding regulatory liability in the same amount recorded in the memorandum account for the purchased power contracts. The notional volume of derivatives remaining under these long-term contracts as of September 30, 2022 was 254,022 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, BVESI has made fair value measurements that are classified and disclosed in one of the following three categories: Level 1 : Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 : Quoted prices in markets that are not active or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability; or Level 3 : Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity). To value the contracts, Registrant utilizes various inputs that include quoted market prices for energy over the duration of the contracts. The market prices used to determine the fair value for this derivative instrument were estimated based on independent sources such as broker quotes and publications that are not observable in or corroborated by the market. When such inputs have a significant impact on the measurement of fair value, the instruments are categorized as Level 3. Accordingly, the valuation of the derivatives on Registrant’s purchased power contract has been classified as Level 3 for all periods presented. The following table presents changes in the fair value of the Level 3 derivatives for the three and nine months ended September 30, 2022 and 2021. The change in fair value was due to the change in market energy prices during the three and nine months ended September 30, 2022. For The Three Months Ended For The Nine Months Ended (dollars in thousands) 2022 2021 2022 2021 Fair value at beginning of the period $ 8,114 $ 2,810 $ 4,441 $ (1,537) Unrealized (losses) gains on purchased power contracts (545) 5,065 3,128 9,412 Fair value at end of the period $ 7,569 $ 7,875 $ 7,569 $ 7,875

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2022
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 these items. Investments held in a Rabbi Trust for the supplemental executive retirement plan (“SERP”) are measured at fair value and totale d $25.0 million as of September 30, 2022 and $31.5 million as of December 31, 2021. 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 AWR and GSWC, respectively. At September 30, 2022, the outstanding long-term debt held by AWR includes $35.0 million of new debt issued in April 2022 by BVESI. As of December 31, 2021, all outstanding long-term debt was held by GSWC. The fair values as of September 30, 2022 and December 31, 2021 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. Changes in the assumptions will produce different results. September 30, 2022 December 31, 2021 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—AWR (1) $ 450,373 $ 416,999 $ 415,788 $ 490,852 September 30, 2022 December 31, 2021 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC (2) $ 415,373 $ 384,685 $ 415,788 $ 490,852 __________________ (1) Excludes debt issuance costs of approximately $3.2 million. (2) Excludes debt issuance costs of approximately $3.0 million.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesAWR’s effective income tax rate (“ETR”) was 24.6% and 26.0% for the three months ended September 30, 2022 and 2021, respectively, and was 24.1% and 23.9% for the nine months ended September 30, 2022 and 2021, respectively. GSWC’s ETR was 25.5% and 26.0% for the three months ended September 30, 2022 and 2021, respectively, and was 25.2% and 24.0% for the nine months ended September 30, 2022 and 2021, respectively.The AWR and GSWC ETRs differed from the federal corporate statutory tax rate of 21% primarily due to (i) state taxes; (ii) permanent differences, including the excess tax benefits from share-based payments, which were reflected in the income statements and resulted in a reduction to income tax expense during the three and nine months ended September 30, 2022 and 2021; (iii) the ongoing amortization of the excess deferred income tax liability; and (iv) differences between book and taxable income that are treated as flow-through adjustments in accordance with regulatory requirements (principally from plant, rate-case, and compensation-related items). As a regulated utility, GSWC treats certain temporary differences as flow-through in computing its income tax expense consistent with the income tax method used in its CPUC-jurisdiction rate making. Flow-through items either increase or decrease tax expense and thus impact the ETR.

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Sep. 30, 2022
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans The components of net periodic benefit costs for Registrant’s pension plan, postretirement medical benefit plan and SERP for the three and nine months ended September 30, 2022 and 2021 were as follows: For The Three Months Ended September 30, Pension Benefits Other SERP (dollars in thousands) 2022 2021 2022 2021 2022 2021 Components of Net Periodic Benefits Cost: Service cost $ 1,411 $ 1,487 $ 30 $ 31 $ 298 $ 348 Interest cost 1,850 1,700 13 22 256 229 Expected return on plan assets (3,291) (3,137) (147) (134) — — Amortization of prior service cost 109 109 — — — — Amortization of actuarial (gain) loss — 876 (478) (488) 145 419 Net periodic benefits costs under accounting standards 79 1,035 (582) (569) 699 996 Regulatory adjustment - deferred — (254) — — — — Total expense (benefit) recognized, before surcharges and allocation to overhead pool $ 79 $ 781 $ (582) $ (569) $ 699 $ 996 For The Nine Months Ended September 30, Pension Benefits Other SERP (dollars in thousands) 2022 2021 2022 2021 2022 2021 Components of Net Periodic Benefits Cost: Service cost $ 4,233 $ 4,737 $ 96 $ 111 $ 894 $ 1,044 Interest cost 5,550 5,124 45 84 768 687 Expected return on plan assets (9,873) (9,405) (441) (402) — — Amortization of prior service cost 327 327 — — — — Amortization of actuarial (gain) loss — 2,862 (1,302) (1,062) 435 1,257 Net periodic benefits costs under accounting standards 237 3,645 (1,602) (1,269) 2,097 2,988 Regulatory adjustment - deferred — (956) — — — — Total expense (benefit) recognized, before surcharges and allocation to overhead pool $ 237 $ 2,689 $ (1,602) $ (1,269) $ 2,097 $ 2,988 For the pension plan obligation, Registrant used a discount rate of 2.89% as of December 31, 2021 to determine the projected benefit obligation (“PBO”) of $259.8 million. Discount rates as of September 30, 2022 are approximately 261-basis points higher than those used as of December 31, 2021 based on recent changes in market interest-rate conditions. A 261-basis point increase in the assumed discount rate would have decreased the PBO as of December 31, 2021 by approximately 28% or $73.6 million, which decreases the underfunded status of the pension plan. However, this decrease in the underfunded status caused by the higher discount rate would be largely offset by the decrease in the fair value of plan assets since December 31, 2021 resulting from current market conditions and related volatility experienced thus far in 2022. In September 2022, Registrant contributed approximately $3.1 million to its pension plan. As authorized by the CPUC in the water and electric general rate case decisions, GSWC and BVESI each utilize two-way balancing accounts to track differences between the forecasted annual pension expenses in rates, or expected to be in rates, and the actual annual expense recorded in accordance with the accounting guidance for pension costs. GSWC’s actual pension expense was lower than the amounts included in water customer rates for the three and nine months ended September 30, 2022. During the three and nine months ended September 30, 2021, GSWC’s actual pension expense was higher than the amounts included in water customer rates by $254,000 and $956,000, respectively. BVESI’s actual expense was lower than the amounts included in electric customer rates for all periods presented. As of September 30, 2022, GSWC and BVESI had over-collections in their two-way pension balancing accounts of $1,087,000 and $370,000, respectively, included as part of regulatory assets and liabilities (Note 3).

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies Environmental Clean-Up and Remediation at GSWC : GSWC has been involved in environmental remediation and cleanup at one of its plant sites 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 September 30, 2022, the total amount spent to clean up and remediate GSWC’s plant facility was approximately $6.2 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 September 30, 2022, GSWC has a regulatory asset and an accrued liability for the estimated additional cost of $1.3 million to complete the cleanup at the site. The estimate includes costs for two Contracted Services: ASUS’s utility privatization contract services are provided to the U.S. government pursuant to the terms of 50-year firm, fixed-price contracts subject to annual economic price adjustments. Entering into contracts with the U.S. government subjects ASUS to potential government audits or investigations of its business practices and compliance with government procurement statutes and regulations. ASUS is currently under a civil government investigation over bidding and estimating practices used in certain capital upgrade projects. ASUS is cooperating fully with the investigation and management does not currently believe that the investigation will have a material adverse effect on its consolidated results of operations, financial condition, or liquidity. However, at this time, management cannot predict the final outcome or recommendations that may result from the investigation or determine the amount, if any, of penalties and damages that may be assessed. 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. 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	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Business Segments	Business Segments AWR has three reportable segments: water, electric and contracted services. GSWC has one segment, water. On a stand-alone basis, AWR has no material assets or liabilities other than its equity investments in its subsidiaries, note payables to its subsidiaries and deferred taxes. All of GSWC’s and BVESI’s business activities are conducted in California. Activities of ASUS and its subsidiaries are conducted in California, Florida, Georgia, Kansas, Maryland, New Mexico, North Carolina, South Carolina, Texas and Virginia. Some of ASUS’s wholly owned subsidiaries are regulated by the state in which the subsidiary primarily conducts water and/or wastewater operations. Fees charged for operations and maintenance and renewal and replacement services are based upon the terms of the contracts with the U.S. government, which have been filed, as appropriate, with the commissions in the states in which ASUS’s subsidiaries are incorporated. The tables below set forth information relating to AWR’s operating segments and AWR Parent. The utility plant amounts are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash, excluding property installed by developers and conveyed to GSWC or BVESI, and U.S. government- and third-party contractor-funded capital expenditures for ASUS. As Of And For The Three Months Ended September 30, 2022 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 100,799 $ 8,919 $ 25,266 $ — $ 134,984 Operating income (loss) 32,451 2,337 5,553 (1) 40,340 Interest expense (income), net 5,625 355 (27) 711 6,664 Net property, plant and equipment 1,584,888 115,379 17,885 — 1,718,152 Depreciation and amortization expense (1) 8,475 709 933 — 10,117 Income tax expense (benefit) 6,831 478 1,347 (296) 8,360 Capital additions 40,684 4,711 109 — 45,504 As Of And For The Three Months Ended September 30, 2021 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 102,768 $ 8,564 $ 25,423 $ — $ 136,755 Operating income (loss) 35,459 2,053 5,273 (1) 42,784 Interest expense (income), net 5,098 101 (141) 162 5,220 Net property, plant and equipment 1,471,740 101,952 20,854 — 1,594,546 Depreciation and amortization expense (1) 8,272 644 910 — 9,826 Income tax expense 7,993 537 1,265 83 9,878 Capital additions 26,490 3,941 143 — 30,574 As Of And For The Nine Months Ended September 30, 2022 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 265,561 $ 29,028 $ 71,572 $ — $ 366,161 Operating income (loss) 77,161 7,973 13,894 (6) 99,022 Interest expense (income), net 16,088 763 (264) 1,272 17,859 Net property, plant and equipment 1,584,888 115,379 17,885 — 1,718,152 Depreciation and amortization expense (1) 25,573 2,049 2,780 — 30,402 Income tax expense (benefit) 14,623 1,645 3,399 (641) 19,026 Capital additions 107,668 13,485 903 — 122,056 As Of And For The Nine Months Ended September 30, 2021 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 269,430 $ 28,211 $ 84,588 $ — $ 382,229 Operating income (loss) 87,295 7,296 16,375 (6) 110,960 Interest expense (income), net 16,273 275 (458) 617 16,707 Net property, plant and equipment 1,471,740 101,952 20,854 — 1,594,546 Depreciation and amortization expense (1) 24,547 1,925 2,684 — 29,156 Income tax expense (benefit) 17,718 1,879 3,927 (270) 23,254 Capital additions 90,299 15,139 1,283 — 106,721 (1) Depreciation computed on GSWC’s and BVESI’s transportation equipment is recorded in other operating expenses and totaled $97,000 and $94,000 for the three months ended September 30, 2022 and 2021, respectively, and totaled $286,000 and $283,000 for the nine months ended September 30, 2022 and 2021, respectively. The following table reconciles total net property, plant and equipment (a key figure for ratemaking) to total consolidated assets (in thousands): September 30, 2022 2021 Total net property, plant and equipment $ 1,718,152 $ 1,594,546 Other assets 264,423 280,254 Total consolidated assets $ 1,982,575 $ 1,874,800

Summary of Significant Accoun_2

Summary of Significant Accounting Policies: (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Nature of Operations and Basis of Accounting	Nature of Operations : American States Water Company (“AWR”) is the parent company of Golden State Water Company (“GSWC”), Bear Valley Electric Service, Inc. (“BVESI”), and American States Utility Services, Inc. (“ASUS”) (and its wholly owned subsidiaries: Fort Bliss Water Services Company (“FBWS”), Terrapin Utility Services, Inc. (“TUS”), Old Dominion Utility Services, Inc. (“ODUS”), Palmetto State Utility Services, Inc. (“PSUS”), Old North Utility Services, Inc. (“ONUS”), Emerald Coast Utility Services, Inc. (“ECUS”), and Fort Riley Utility Services, Inc. (“FRUS”)). The subsidiaries of ASUS are collectively referred to as the “Military Utility Privatization Subsidiaries”. AWR, through its wholly owned subsidiaries, serves over one million people in nine states. GSWC and BVESI are both California public utilities. GSWC is engaged in the purchase, production, distribution and sale of water throughout California serving approximately 263,000 customer connections. BVESI distributes electricity in several San Bernardino County mountain communities in California serving approximately 24,700 customer connections. The California Public Utilities Commission (“CPUC”) regulates GSWC’s and BVESI’s businesses in matters including properties, rates, services, facilities, and transactions between GSWC, BVESI, and their affiliates. ASUS, through its wholly owned subsidiaries, operates, maintains and performs construction activities (including renewal and replacement capital work) on water and/or wastewater systems at various U.S. military bases pursuant to initial 50-year firm fixed-price contracts. These contracts are subject to annual economic price adjustments and modifications for changes in circumstances, changes in laws and regulations, and additions to the contract value for new construction of facilities at the military bases. There is no direct regulatory oversight by the CPUC over AWR or the operations, rates or services provided by ASUS or any of its wholly owned subsidiaries. Basis of Presentation : The consolidated financial statements and notes hereto 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, BVESI and ASUS. ASUS owns all of the outstanding common stock of the Military Utility Privatization Subsidiaries. The consolidated financial statements of AWR include the accounts of AWR and its subsidiaries. These financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Intercompany transactions and balances have been eliminated in the AWR consolidated financial statements. The consolidated financial statements included herein have been prepared by Registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The December 31, 2021 condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by GAAP. The preparation of the consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these 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, 2021 filed with the SEC.
Related Party Transactions	Related Party Transactions : As discussed below under Liquidity and Financing Plans , AWR borrows under a credit facility and provides funds to GSWC and ASUS in support of their operations. Furthermore, GSWC, BVESI and ASUS provide and/or receive various support services to and from their parent, AWR, and among themselves. GSWC has allocated certain corporate office administrative and general costs to its affiliates, BVESI and ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to the electric segment of approximately $663,000 and $653,000 during the three months ended September 30, 2022 and 2021, respectively, and $2.1 million during each of the nine month periods ended September 30, 2022 and 2021. GSWC allocated corporate office administrative and general costs to ASUS of approximately $1.3 million and $1.2 million during the three months ended September 30, 2022 and 2021, respectively, and $4.0 million during each of the nine months ended September 30, 2022 and 2021.
Liquidity and Financing Plans	Liquidity and Financing Plans : AWR borrows under a revolving credit facility and provides funds to GSWC and ASUS in support of their operations through intercompany borrowing agreements. AWR's credit agreement expires in May 2023 and all intercompany borrowing agreements will expire concurrent with the expiration of AWR's credit facility. AWR intends to execute new intercompany borrowing agreements with its subsidiaries consistent with a new credit facility. On April 22, 2022, AWR’s credit facility was amended to increase the borrowing capacity from $200.0 million to $280.0 million. The amendment also changed the benchmark interest rate from the London Interbank Offered Rate (“LIBOR”) to the Secured Overnight Financing Rate (“SOFR”). The change in benchmark rates has not had a material impact on its financing costs. The interest rate charged to GSWC and ASUS is sufficient to cover AWR’s interest expense under the credit facility. Given that AWR’s credit agreement will expire in May 2023, the outstanding borrowings under the credit facility of $238.5 million as of September 30, 2022 have been classified as a current liability on AWR’s Consolidated Balance Sheet, thus creating a negative working-capital condition for AWR of $234.4 million . Additionally, as of September 30, 2022, the $112.2 million of outstanding intercompany borrowings of GSWC from AWR have been classified as a current liability on GSWC’s Consolidated Balance Sheet, also creating a negative working-capital condition for GSWC of $150.3 million . As of November 7, 2022, neither AWR nor GSWC have sufficient liquidity or capital resources to repay their credit facility or intercompany borrowings, respectively, without issuing new debt or equity. Management plans to renew and extend AWR’s credit facility prior to its expiration date, and is confident, given Registrant's history in obtaining revolving credit facilities to meet its working-capital needs, that AWR will successfully renew or extend its facility or obtain a new facility with the needed borrowing capacities required to run its operations. In addition, Registrant expects to issue long-term debt through GSWC during the fourth quarter of 2022, and use the proceeds to pay off outstanding borrowings under the intercompany borrowing arrangement with AWR. AWR intends to use the proceeds to pay off portions of the outstanding borrowings under its credit facility. Management believes that execution of its plan is probable based on Registrant’s ability to generate consistent cash flows, its A+ credit ratings, its relationships with lenders, and its history of successfully raising debt necessary to fund its operations. Accordingly, management has concluded that Registrant will be able to satisfy its obligations, including those under its credit facility, for at least the next twelve months from the issuance date of these financial statements. However, Registrant’s ability to access the capital markets or to otherwise obtain sufficient financing may be affected by future conditions and, accordingly, no assurances can be made that Registrant will be successful in implementing its plan. BVESI has a separate $35.0 million revolving credit facility without a parent guaranty, which was amended in December 2021 to reduce the interest rate and fees charged, as well as to extend the maturity date by a year to July 1, 2024. Under the terms of the credit agreement, BVESI has the option to increase the facility by an additional $15.0 million, subject to lender approval. Interest rates under this facility are currently based on LIBOR. Under the terms of the December 2021 amendment, upon discontinuation of the LIBOR benchmark rate in 2023, the lender may replace LIBOR with a benchmark interest rate such as SOFR. BVESI does not believe the change from LIBOR to a new benchmark rate will have a material impact on its financing costs. The CPUC requires BVESI to completely pay off all borrowings under its revolving credit facility within a 24-month period.
COVID-19 Impact	COVID-19 Impact : GSWC, BVESI and ASUS have continued their operations throughout the COVID-19 pandemic given that their water, wastewater and electric utility services are deemed essential. AWR and its subsidiaries continue to monitor the guidance provided by federal, state, and local health authorities and other government officials. While continuing to monitor transmission rates and other variables, employees have returned to company offices. During 2022, GSWC and BVESI continue to incur incremental costs in excess of their revenue requirements, primarily related to delinquent customer accounts receivable, due to the lingering effects of the pandemic that are being tracked in COVID-19-related memorandum accounts and recorded as regulatory assets (Note 3). As a result, the amounts recorded in the COVID-19-related memorandum accounts have not impacted GSWC’s or BVESI’s earnings. Thus far, the COVID-19 pandemic has not had a material impact on ASUS’s current operations.
Accounting Pronouncements to Be Adopted in 2022	Accounting Pronouncements to Be Adopted in 2022 : In November 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2021-10 Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance . The amendments in this update require disclosures about transactions with a government such as government grants or assistance. The amendments were effective for all applicable entities for financial statements issued for annual periods beginning after December 15, 2021. Registrant does not anticipate that this guidance update will have a material impact on its financial statement disclosures.

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	For the three and nine months ended September 30, 2022 and 2021, disaggregated revenues from contracts with customers by segment were as follows: Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands) 2022 2021 2022 2021 Water: Tariff-based revenues $ 90,998 $ 100,256 $ 247,108 $ 261,231 Surcharges (cost-recovery activities) 672 1,095 2,018 2,604 Other 625 586 1,714 1,626 Water revenues from contracts with customers 92,295 101,937 250,840 265,461 WRAM under-collection (alternative revenue program) 8,504 831 14,721 3,969 Total water revenues 100,799 102,768 265,561 269,430 Electric: Tariff-based revenues 8,891 8,791 29,824 28,798 Surcharges (cost-recovery activities) 29 32 88 278 Electric revenues from contracts with customers 8,920 8,823 29,912 29,076 BRRAM over-collection (alternative revenue program) (1) (259) (884) (865) Total electric revenues 8,919 8,564 29,028 28,211 Contracted services: Water 16,142 15,454 43,862 53,102 Wastewater 9,124 9,969 27,710 31,486 Contracted services revenues from contracts with customers 25,266 25,423 71,572 84,588 Total AWR revenues $ 134,984 $ 136,755 $ 366,161 $ 382,229
Contract with Customer, Asset and Liability	The opening and closing balances of the receivable from the U.S. government, contract assets, and contract liabilities from contracts with customers, which are related entirely to ASUS, were as follows: (dollars in thousands) September 30, 2022 December 31, 2021 Unbilled receivables $ 13,087 $ 14,835 Receivable from the U.S. government $ 74,485 $ 79,818 Contract assets $ 13,580 $ 9,587 Contract liabilities $ 1,253 $ 257

Regulatory Matters (Tables)

Regulatory Matters (Tables)	9 Months Ended
	Sep. 30, 2022
Regulated Operations [Abstract]
Schedule of regulatory assets, less regulatory liabilities in the consolidated balance sheets for continuing operations	Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows: (dollars in thousands) September 30, December 31, GSWC Water Revenue Adjustment Mechanism and Modified Cost Balancing Account $ 30,869 $ 13,326 Pensions and other post-retirement obligations (Note 8) 24,406 25,212 COVID-19 memorandum accounts 5,090 1,663 Excess deferred income taxes (72,296) (73,000) Flow-through taxes, net (3,429) (5,552) Other regulatory assets 16,342 16,949 Other regulatory liabilities (5,543) (2,680) Total GSWC $ (4,561) $ (24,082) BVESI Derivative unrealized gain (Note 5) (7,569) (4,441) Other regulatory assets 17,160 13,916 Other regulatory liabilities (9,121) (8,189) Total AWR $ (4,091) $ (22,796)

Earnings per Share_Capital St_2

Earnings per Share/Capital Stock (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of reconciliation of Registrant's net income and weighted average Common Shares outstanding for calculating basic net income per share	The following is a reconciliation of Registrant’s net income and weighted average Common Shares outstanding used for calculating basic net income per share: Basic: For The Three Months Ended For The Nine Months Ended (in thousands, except per share amounts) 2022 2021 2022 2021 Net income $ 25,654 $ 28,153 $ 59,767 $ 73,997 Less: (a) Distributed earnings to common shareholders 14,690 13,480 41,664 38,207 Distributed earnings to participating securities 38 37 104 100 Undistributed earnings 10,926 14,636 17,999 35,690 (b) Undistributed earnings allocated to common shareholders 10,897 14,596 17,955 35,597 Undistributed earnings allocated to participating securities 29 40 44 93 Total income available to common shareholders, basic (a)+(b) $ 25,587 $ 28,076 $ 59,619 $ 73,804 Weighted average Common Shares outstanding, basic 36,958 36,933 36,953 36,916 Basic earnings per Common Share $ 0.69 $ 0.76 $ 1.61 $ 2.00
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 For The Nine Months Ended (in thousands, except per share amounts) 2022 2021 2022 2021 Common shareholders earnings, basic $ 25,587 $ 28,076 $ 59,619 $ 73,804 Undistributed earnings for dilutive stock-based awards 29 40 44 93 Total common shareholders earnings, diluted $ 25,616 $ 28,116 $ 59,663 $ 73,897 Weighted average common shares outstanding, basic 36,958 36,933 36,953 36,916 Stock-based compensation (1) 84 92 81 88 Weighted average common shares outstanding, diluted 37,042 37,025 37,034 37,004 Diluted earnings per Common Share $ 0.69 $ 0.76 $ 1.61 $ 2.00 . (1) All of the 96,629 and 101,267 restricted stock units at September 30, 2022 and 2021, respectively, were included in the calculation of diluted EPS for the three and nine months ended September 30, 2022 and 2021.

Derivative Instruments (Tables)

Derivative Instruments (Tables)	9 Months Ended
	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	The following table presents changes in the fair value of the Level 3 derivatives for the three and nine months ended September 30, 2022 and 2021. The change in fair value was due to the change in market energy prices during the three and nine months ended September 30, 2022. For The Three Months Ended For The Nine Months Ended (dollars in thousands) 2022 2021 2022 2021 Fair value at beginning of the period $ 8,114 $ 2,810 $ 4,441 $ (1,537) Unrealized (losses) gains on purchased power contracts (545) 5,065 3,128 9,412 Fair value at end of the period $ 7,569 $ 7,875 $ 7,569 $ 7,875

Fair Value of Financial Instr_2

Fair Value of Financial Instruments: (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of estimates of the fair value of long-term debt	The table below estimates the fair value of long-term debt held by AWR and GSWC, respectively. At September 30, 2022, the outstanding long-term debt held by AWR includes $35.0 million of new debt issued in April 2022 by BVESI. As of December 31, 2021, all outstanding long-term debt was held by GSWC. The fair values as of September 30, 2022 and December 31, 2021 were determined using rates for similar financial instruments of the same duration utilizing Level 2 methods and assumptions. Changes in the assumptions will produce different results. September 30, 2022 December 31, 2021 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—AWR (1) $ 450,373 $ 416,999 $ 415,788 $ 490,852 September 30, 2022 December 31, 2021 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC (2) $ 415,373 $ 384,685 $ 415,788 $ 490,852 __________________ (1) Excludes debt issuance costs of approximately $3.2 million. (2) Excludes debt issuance costs of approximately $3.0 million.

Employee Benefit Plans_ (Tables

Employee Benefit Plans: (Tables)	9 Months Ended
	Sep. 30, 2022
Retirement Benefits [Abstract]
Schedule of components of net periodic benefit costs, before allocation to the overhead pool, for Registrant's pension plan, postretirement plan, and SERP	The components of net periodic benefit costs for Registrant’s pension plan, postretirement medical benefit plan and SERP for the three and nine months ended September 30, 2022 and 2021 were as follows: For The Three Months Ended September 30, Pension Benefits Other SERP (dollars in thousands) 2022 2021 2022 2021 2022 2021 Components of Net Periodic Benefits Cost: Service cost $ 1,411 $ 1,487 $ 30 $ 31 $ 298 $ 348 Interest cost 1,850 1,700 13 22 256 229 Expected return on plan assets (3,291) (3,137) (147) (134) — — Amortization of prior service cost 109 109 — — — — Amortization of actuarial (gain) loss — 876 (478) (488) 145 419 Net periodic benefits costs under accounting standards 79 1,035 (582) (569) 699 996 Regulatory adjustment - deferred — (254) — — — — Total expense (benefit) recognized, before surcharges and allocation to overhead pool $ 79 $ 781 $ (582) $ (569) $ 699 $ 996 For The Nine Months Ended September 30, Pension Benefits Other SERP (dollars in thousands) 2022 2021 2022 2021 2022 2021 Components of Net Periodic Benefits Cost: Service cost $ 4,233 $ 4,737 $ 96 $ 111 $ 894 $ 1,044 Interest cost 5,550 5,124 45 84 768 687 Expected return on plan assets (9,873) (9,405) (441) (402) — — Amortization of prior service cost 327 327 — — — — Amortization of actuarial (gain) loss — 2,862 (1,302) (1,062) 435 1,257 Net periodic benefits costs under accounting standards 237 3,645 (1,602) (1,269) 2,097 2,988 Regulatory adjustment - deferred — (956) — — — — Total expense (benefit) recognized, before surcharges and allocation to overhead pool $ 237 $ 2,689 $ (1,602) $ (1,269) $ 2,097 $ 2,988

Business Segments (Tables)

Business Segments (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of reporting segments information	The tables below set forth information relating to AWR’s operating segments and AWR Parent. The utility plant amounts are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash, excluding property installed by developers and conveyed to GSWC or BVESI, and U.S. government- and third-party contractor-funded capital expenditures for ASUS. As Of And For The Three Months Ended September 30, 2022 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 100,799 $ 8,919 $ 25,266 $ — $ 134,984 Operating income (loss) 32,451 2,337 5,553 (1) 40,340 Interest expense (income), net 5,625 355 (27) 711 6,664 Net property, plant and equipment 1,584,888 115,379 17,885 — 1,718,152 Depreciation and amortization expense (1) 8,475 709 933 — 10,117 Income tax expense (benefit) 6,831 478 1,347 (296) 8,360 Capital additions 40,684 4,711 109 — 45,504 As Of And For The Three Months Ended September 30, 2021 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 102,768 $ 8,564 $ 25,423 $ — $ 136,755 Operating income (loss) 35,459 2,053 5,273 (1) 42,784 Interest expense (income), net 5,098 101 (141) 162 5,220 Net property, plant and equipment 1,471,740 101,952 20,854 — 1,594,546 Depreciation and amortization expense (1) 8,272 644 910 — 9,826 Income tax expense 7,993 537 1,265 83 9,878 Capital additions 26,490 3,941 143 — 30,574 As Of And For The Nine Months Ended September 30, 2022 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 265,561 $ 29,028 $ 71,572 $ — $ 366,161 Operating income (loss) 77,161 7,973 13,894 (6) 99,022 Interest expense (income), net 16,088 763 (264) 1,272 17,859 Net property, plant and equipment 1,584,888 115,379 17,885 — 1,718,152 Depreciation and amortization expense (1) 25,573 2,049 2,780 — 30,402 Income tax expense (benefit) 14,623 1,645 3,399 (641) 19,026 Capital additions 107,668 13,485 903 — 122,056 As Of And For The Nine Months Ended September 30, 2021 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 269,430 $ 28,211 $ 84,588 $ — $ 382,229 Operating income (loss) 87,295 7,296 16,375 (6) 110,960 Interest expense (income), net 16,273 275 (458) 617 16,707 Net property, plant and equipment 1,471,740 101,952 20,854 — 1,594,546 Depreciation and amortization expense (1) 24,547 1,925 2,684 — 29,156 Income tax expense (benefit) 17,718 1,879 3,927 (270) 23,254 Capital additions 90,299 15,139 1,283 — 106,721 (1) Depreciation computed on GSWC’s and BVESI’s transportation equipment is recorded in other operating expenses and totaled $97,000 and $94,000 for the three months ended September 30, 2022 and 2021, respectively, and totaled $286,000 and $283,000 for the nine months ended September 30, 2022 and 2021, respectively.
Schedule of reconciliation of total utility plant (a key figure for rate-making) to total consolidated assets	The following table reconciles total net property, plant and equipment (a key figure for ratemaking) to total consolidated assets (in thousands): September 30, 2022 2021 Total net property, plant and equipment $ 1,718,152 $ 1,594,546 Other assets 264,423 280,254 Total consolidated assets $ 1,982,575 $ 1,874,800

Summary of Significant Accoun_3

Summary of Significant Accounting Policies: (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($) state	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) registrant customer state	Sep. 30, 2021 USD ($)	Apr. 28, 2022 USD ($)	Apr. 22, 2022 USD ($)	Dec. 31, 2021 USD ($)
Summary of significant accounting policies
Number of customers | customer			1,000,000
Number of States in which Entity Operates | state	9		9
Number of registrants filing combined report | registrant			2
Notes payable to bank	$ 238,500,000		$ 238,500,000				$ 31,000,000
Parent Company
Summary of significant accounting policies
Net working capital	(234,400,000)		(234,400,000)
Parent Company | Syndicated Revolving Credit Facility member [Member]
Summary of significant accounting policies
Notes payable to bank	238,500,000		$ 238,500,000
ASUS
Summary of significant accounting policies
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases			50 years
Payments to affiliate for corporate office administrative and general costs	1,300,000	$ 1,200,000	$ 4,000,000	$ 4,000,000
ASUS | Contracted services:
Summary of significant accounting policies
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases			50 years
BVESI
Summary of significant accounting policies
Payments to affiliate for corporate office administrative and general costs	663,000	$ 653,000	$ 2,100,000	$ 2,100,000
Maximum borrowing capacity on line of credit	35,000,000		35,000,000
Incremental expansion of borrowing capacity	15,000,000		$ 15,000,000
Debt instrument term			24 months
BVESI | Syndicated Revolving Credit Facility member [Member]
Summary of significant accounting policies
Notes Payable, Noncurrent	3,000,000		$ 3,000,000
BVESI | Unsecured Private Placement Notes
Summary of significant accounting policies
Debt Instrument, Face Amount					$ 35,000,000
BVESI | Senior Notes Due 2032
Summary of significant accounting policies
Debt Instrument, Face Amount					$ 17,500,000
Debt Instrument, Interest Rate, Stated Percentage					4.548%
BVESI | Senior Notes Due 2037
Summary of significant accounting policies
Debt Instrument, Face Amount					$ 17,500,000
Debt Instrument, Interest Rate, Stated Percentage					4.949%
BVESI | Electric:
Summary of significant accounting policies
Number of customers | customer			24,700
GSWC
Summary of significant accounting policies
Intercompany payable to Parent	112,235,000		$ 112,235,000				$ 0
Net working capital	$ (150,300,000)		$ (150,300,000)
GSWC | Water:
Summary of significant accounting policies
Number of customers | customer			263,000
Maximum | Parent Company | Revolving Credit Facility
Summary of significant accounting policies
Line of Credit Facility, Current Borrowing Capacity						$ 280,000,000
Minimum | Parent Company | Revolving Credit Facility
Summary of significant accounting policies
Line of Credit Facility, Current Borrowing Capacity						$ 200,000,000

Revenues - Narrative (Details)

Revenues - Narrative (Details) $ in Billions	9 Months Ended
	Sep. 30, 2022 USD ($)
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, amount	$ 3.5
ASUS
Disaggregation of Revenue [Line Items]
Period of fixed price contracts to operate and maintain water systems at various military bases	50 years
ASUS | Minimum
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	32 years
ASUS | Maximum
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	46 years
Contracted services: | ASUS
Disaggregation of Revenue [Line Items]
Period of fixed price contracts to operate and maintain water systems at various military bases	50 years
Electric: | Golden State Water Company and Bear Valley Electric Service Inc. | Sales | Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	90%
Water: | GSWC | Sales | Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	90%

Revenues - Disaggregation of Re

Revenues - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Total operating revenues	$ 134,984	$ 136,755	$ 366,161	$ 382,229
GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Total operating revenues	100,799	102,768	265,561	269,430
Water: | GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	92,295	101,937	250,840	265,461
Total operating revenues	100,799	102,768	265,561	269,430
Electric: | BVESI
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	8,920	8,823	29,912	29,076
Total operating revenues	8,919	8,564	29,028	28,211
Contracted services: | ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	25,266	25,423	71,572	84,588
Tariff-based revenues | Water: | GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	90,998	100,256	247,108	261,231
Tariff-based revenues | Electric: | BVESI
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	8,891	8,791	29,824	28,798
Surcharges (cost-recovery activities) | Water: | GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	672	1,095	2,018	2,604
Surcharges (cost-recovery activities) | Electric: | BVESI
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	29	32	88	278
Other | Water: | GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	625	586	1,714	1,626
WRAM under-collection (alternative revenue program) | Water: | GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Alternative revenue programs, net	8,504	831	14,721	3,969
WRAM under-collection (alternative revenue program) | Electric: | BVESI
Disaggregation of Revenue [Line Items]
Alternative revenue programs, net	(1)	(259)	(884)	(865)
Water | Contracted services: | ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	16,142	15,454	43,862	53,102
Wastewater | Contracted services: | ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 9,124	$ 9,969	$ 27,710	$ 31,486

Revenues - Assets and Liabiliti

Revenues - Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Unbilled receivable	$ 25,165	$ 27,147
ASUS
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Unbilled receivable	13,087	14,835
Receivable from the U.S. government	74,485	79,818
Contract assets	13,580	9,587
Contract liabilities	$ 1,253	$ 257

Regulatory Matters - Narrative

Regulatory Matters - Narrative (Details)	1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)
Regulatory matters:
Regulatory asset not accruing carrying costs	$ (60,400,000)	$ (60,400,000)	$ (60,400,000)
Regulatory asset amount billed to customers as surcharges			$ 0
GSWC
Regulatory matters:
Number of unresolved issues for 2022-2024 water General Rate Case	3	3	3
Regulatory asset-CEMA	$ 5,100,000	$ 5,100,000	$ 5,100,000
Relief funding	9,500,000	9,500,000	9,500,000
GSWC | Cost of capital proceeding
Regulatory matters:
Revenue impact due to lower cost of debt		1,900,000	5,000,000
BVESI
Regulatory matters:
Regulatory asset-CEMA	454,000	454,000	454,000
Relief funding	321,000	321,000	321,000
Regulatory Asset -incremental vegetation management costs	7,900,000	7,900,000	7,900,000
Regulatory asset-Wildfire mitigation Plans ( WMP)	4,000,000	4,000,000	4,000,000
Regulatory asset CEMA - Storm	452,000	452,000	452,000
Excess deferred income taxes
Regulatory matters:
Regulatory asset not accruing carrying costs	(76,200,000)	(76,200,000)	(76,200,000)
Flow-through taxes, net
Regulatory matters:
Regulatory asset not accruing carrying costs	(3,700,000)	(3,700,000)	(3,700,000)
Pensions and other post-retirement obligations (Note 8)
Regulatory matters:
Regulatory asset not accruing carrying costs	(25,500,000)	(25,500,000)	(25,500,000)
Derivative unrealized gain (Note 5)
Regulatory matters:
Regulatory asset not accruing carrying costs	$ (7,600,000)	$ (7,600,000)	(7,600,000)
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account
Regulatory matters:
Increase (decrease) in other regulatory assets			$ 20,700,000
Regulatory asset recovery periods			24 months
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account | GSWC
Regulatory matters:
Commercial paper, term			90 days
COVID-19 memorandum accounts | BVESI
Regulatory matters:
Regulatory asset recovery periods	12 months

Regulatory Matters - Schedule o

Regulatory Matters - Schedule of Regulatory Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	$ (4,091)	$ (22,796)
GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	(4,561)	(24,082)
GSWC | Other regulatory liabilities
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	(5,543)	(2,680)
BVESI | Other regulatory liabilities
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	(9,121)	(8,189)
Water Revenue Adjustment Mechanism and Modified Cost Balancing Account | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	30,869	13,326
Pensions and other post-retirement obligations (Note 8) | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	24,406	25,212
COVID-19 memorandum accounts | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	5,090	1,663
Excess deferred income taxes | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	(72,296)	(73,000)
Flow-through taxes, net | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	(3,429)	(5,552)
Other regulatory assets | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	16,342	16,949
Other regulatory assets | BVESI
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	17,160	13,916
Derivative unrealized gain (Note 5) | BVESI
Schedule of Regulatory Assets and Liabilities [Line Items]
Capital expenditure approved	$ (7,569)	$ (4,441)

Earnings per Share_Capital St_3

Earnings per Share/Capital Stock - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Capital stock
Options outstanding (in shares)	0	0	0	0
Exercise of stock options and other issuance of Common Shares (in shares)			24,612	47,149
Other financing activities			$ (1,236)	$ (1,287)
Dividends paid			$ 41,664	$ 38,207
Common Stock, Dividends, Per Share, Cash Paid	$ 0.3975	$ 0.365	$ 1.1275	$ 1.035
Parent Company
Capital stock
Dividends paid	$ 14,700	$ 13,500	$ 41,700	$ 38,200
GSWC
Capital stock
Other financing activities			(1,134)	(1,163)
Dividends paid		13,500	$ 27,000	$ 38,300
ASUS
Capital stock
Dividends paid		$ 14,700
Restricted Stock
Capital stock
Restricted stock units outstanding (in shares)	96,629	101,267	96,629	101,267

Earnings per Share_Capital St_4

Earnings per Share/Capital Stock - Schedule of EPS (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Basic:
Net income	$ 25,654	$ 19,951	$ 14,162	$ 28,153	$ 26,576	$ 19,268	$ 59,767	$ 73,997
Less: Distributed earnings to common shareholders	14,690			13,480			41,664	38,207
Less: Distributed earnings to participating securities	38			37			104	100
Undistributed earnings	10,926			14,636			17,999	35,690
Undistributed earnings allocated to common shareholders	10,897			14,596			17,955	35,597
Undistributed earnings allocated to participating securities	29			40			44	93
Common shareholders earnings, basic	$ 25,587			$ 28,076			$ 59,619	$ 73,804
Weighted average Common Shares outstanding, basic (in shares)	36,958			36,933			36,953	36,916
Basic earnings per Common Share (in dollars per share)	$ 0.69			$ 0.76			$ 1.61	$ 2
Diluted:
Common shareholders earnings, basic	$ 25,587			$ 28,076			$ 59,619	$ 73,804
Undistributed earnings for dilutive stock-based awards	29			40			44	93
Total common shareholders earnings, diluted	$ 25,616			$ 28,116			$ 59,663	$ 73,897
Weighted average Common Shares outstanding, basic (in shares)	36,958			36,933			36,953	36,916
Stock-based compensation (in shares)	84			92			81	88
Weighted Average Number of Diluted Shares (in shares)	37,042			37,025			37,034	37,004
Diluted earnings per Common Share (in dollars per share)	$ 0.69			$ 0.76			$ 1.61	$ 2

Derivative Instruments - Narrat

Derivative Instruments - Narrative (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($) MWh	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Dec. 31, 2020 USD ($)
BVESI
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume | MWh	254,022
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis with Unobservable Inputs	$ 7,600
Commodity Contract | BVESI
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis with Unobservable Inputs	$ 7,569	$ 8,114	$ 4,441	$ 7,875	$ 2,810	$ (1,537)
Minimum | Commodity Contract | BVESI
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract	3 years
Maximum | Commodity Contract | BVESI
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract	5 years

Derivative Instruments - Schedu

Derivative Instruments - Schedule of Fair Value (Details) - Commodity Contract - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at end of the period	$ 7,600		$ 7,600
BVESI
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at beginning of the period	8,114	$ 2,810	4,441	$ (1,537)
Unrealized (losses) gains on purchased power contracts	(545)	5,065	3,128	9,412
Fair value at end of the period	$ 7,569	$ 7,875	$ 7,569	$ 7,875

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2022	Apr. 28, 2022	Dec. 31, 2021
Unsecured Private Placement Notes | BVESI
Fair value of financial instruments
Debt Instrument, Face Amount		$ 35
Mutual Funds | Fair Value, Inputs, Level 1
Fair value of financial instruments
Long-term debt-GSWC	$ 25		$ 31.5

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Schedule of Outstanding Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fair value of financial instruments
Unamortized Debt Issuance Expense	$ 3,200
Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	450,373	$ 415,788
Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	416,999	490,852
GOLDEN STATE WATER COMPANY
Fair value of financial instruments
Unamortized Debt Issuance Expense	3,000
GOLDEN STATE WATER COMPANY | Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	415,373	415,788
GOLDEN STATE WATER COMPANY | Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	$ 384,685	$ 490,852

Income Taxes_ (Details)

Income Taxes: (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
GSWC
Effective income tax rate
ETRs ( as a percent)	25.50%	26%	25.20%	24%
Parent
Effective income tax rate
ETRs ( as a percent)	24.60%	26%	24.10%	23.90%

Employee Benefit Plans - Schedu

Employee Benefit Plans - Schedule of Net Periodic Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Components of Net Periodic Benefits Cost:
Regulatory adjustment - deferred			$ (14,065)	$ (8,319)
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 1,411	$ 1,487	4,233	4,737
Interest cost	1,850	1,700	5,550	5,124
Expected return on plan assets	(3,291)	(3,137)	(9,873)	(9,405)
Amortization of prior service cost	109	109	327	327
Amortization of actuarial (gain) loss	0	876	0	2,862
Net periodic benefits costs under accounting standards	79	1,035	237	3,645
Regulatory adjustment - deferred	0	(254)	0	(956)
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	79	781	237	2,689
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	30	31	96	111
Interest cost	13	22	45	84
Expected return on plan assets	(147)	(134)	(441)	(402)
Amortization of prior service cost	0	0	0	0
Amortization of actuarial (gain) loss	(478)	(488)	(1,302)	(1,062)
Net periodic benefits costs under accounting standards	(582)	(569)	(1,602)	(1,269)
Regulatory adjustment - deferred	0	0	0	0
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	(582)	(569)	(1,602)	(1,269)
SERP
Components of Net Periodic Benefits Cost:
Service cost	298	348	894	1,044
Interest cost	256	229	768	687
Expected return on plan assets	0	0	0	0
Amortization of prior service cost	0	0	0	0
Amortization of actuarial (gain) loss	145	419	435	1,257
Net periodic benefits costs under accounting standards	699	996	2,097	2,988
Regulatory adjustment - deferred	0	0	0	0
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	$ 699	$ 996	$ 2,097	$ 2,988

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Increase (Decrease) in Regulatory Assets and Liabilities			$ 14,065	$ 8,319
GSWC
Defined Benefit Plan Disclosure [Line Items]
Increase (Decrease) in Regulatory Assets and Liabilities			12,549	7,316
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate					2.89%
Defined Benefit Plan, Benefit Obligation	$ 259,800		$ 259,800
'Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate, Increase (Decrease)			2.61%
Expected contributions in current fiscal year	3,100		$ 3,100
Increase (Decrease) in Regulatory Assets and Liabilities	0	$ 254	0	956
Pension Benefits | GSWC
Defined Benefit Plan Disclosure [Line Items]
Regulatory adjustment — deferred	(1,087)		(1,087)
Pension Benefits | BVESI
Defined Benefit Plan Disclosure [Line Items]
Regulatory adjustment — deferred	$ (370)		$ (370)
Pension Benefits | Water: | GSWC
Defined Benefit Plan Disclosure [Line Items]
Increase (Decrease) in Regulatory Assets and Liabilities		$ 254		$ 956
Pension Benefits | Pro Forma
Defined Benefit Plan Disclosure [Line Items]
Sensitivity Analysis For Defined Benefit Plan, Benefit Obligation, Impact Of 261 Basis Point Increase In Discount Rate, Percent	28%		28%
Sensitivity Analysis For Defined Benefit Plan, Benefit Obligation, Impact Of 261 Basis Point Increase In Discount Rate, Amount	$ 73,600		$ 73,600

Contingencies (Details)

Contingencies (Details) $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($) item
Loss Contingencies [Line Items]
Term estimate for the environmental cleanup	2 years
ASUS
Loss Contingencies [Line Items]
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases	50 years
Environmental Clean-Up and Remediation | GOLDEN STATE WATER COMPANY
Loss Contingencies [Line Items]
Number of plant facilities | item	1
Environmental Remediation Expense	$ 6.2
Amount spent in clean-up and remediation activities	1.5
Accrued liability for the estimated additional cost to complete the clean-up at the site	$ 1.3

Business Segments - Narrative (

Business Segments - Narrative (Details)	9 Months Ended
	Sep. 30, 2022 segment item
GSWC
Details of reportable segment
Number of reportable segments | item	1
Parent Company
Details of reportable segment
Number of reportable segments | segment	3

Business Segments - Schedule of

Business Segments - Schedule of Business Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Details of reportable segment
Operating revenues	$ 134,984	$ 136,755	$ 366,161	$ 382,229
Operating income (loss)	40,340	42,784	99,022	110,960
Interest expense (income), net	6,664	5,220	17,859	16,707
Net property, plant and equipment	1,718,152	1,594,546	1,718,152	1,594,546	$ 1,626,004
Depreciation and amortization	10,117	9,826	30,402	29,156
Income tax expense	8,360	9,878	19,026	23,254
Capital additions	45,504	30,574	122,056	106,721
AWR | Intersegment Eliminations
Details of reportable segment
Operating revenues	0	0	0	0
Operating income (loss)	(1)	(1)	(6)	(6)
Interest expense (income), net	711	162	1,272	617
Net property, plant and equipment	0	0	0	0
Depreciation and amortization	0	0	0	0
Income tax expense	(296)	83	(641)	(270)
Capital additions	0	0	0	0
GOLDEN STATE WATER COMPANY
Details of reportable segment
Operating revenues	100,799	102,768	265,561	269,430
Operating income (loss)	32,451	35,459	77,161	87,295
Net property, plant and equipment	1,584,888		1,584,888		$ 1,499,745
Depreciation and amortization	8,475	8,272	25,573	24,547
Income tax expense	6,831	7,993	14,623	17,718
GOLDEN STATE WATER COMPANY | Water:
Details of reportable segment
Operating revenues	100,799	102,768	265,561	269,430
GOLDEN STATE WATER COMPANY | Reportable Legal Entities | Water:
Details of reportable segment
Operating revenues	100,799	102,768	265,561	269,430
Operating income (loss)	32,451	35,459	77,161	87,295
Interest expense (income), net	5,625	5,098	16,088	16,273
Net property, plant and equipment	1,584,888	1,471,740	1,584,888	1,471,740
Depreciation and amortization	8,475	8,272	25,573	24,547
Income tax expense	6,831	7,993	14,623	17,718
Capital additions	40,684	26,490	107,668	90,299
BVESI | Electric:
Details of reportable segment
Operating revenues	8,919	8,564	29,028	28,211
BVESI | Reportable Legal Entities | Electric:
Details of reportable segment
Operating revenues	8,919	8,564	29,028	28,211
Operating income (loss)	2,337	2,053	7,973	7,296
Interest expense (income), net	355	101	763	275
Net property, plant and equipment	115,379	101,952	115,379	101,952
Depreciation and amortization	709	644	2,049	1,925
Income tax expense	478	537	1,645	1,879
Capital additions	4,711	3,941	13,485	15,139
ASUS | Reportable Legal Entities | Contracted services:
Details of reportable segment
Operating revenues	25,266	25,423	71,572	84,588
Operating income (loss)	5,553	5,273	13,894	16,375
Interest expense (income), net	(27)	(141)	(264)	(458)
Net property, plant and equipment	17,885	20,854	17,885	20,854
Depreciation and amortization	933	910	2,780	2,684
Income tax expense	1,347	1,265	3,399	3,927
Capital additions	109	143	903	1,283
Golden State Water Company and Bear Valley Electric Service Inc.
Details of reportable segment
Public Utilities Property Plant and Equipment Depreciation on Transportation Equipment	$ 97	$ 94	$ 286	$ 283

Business Segments - Schedule _2

Business Segments - Schedule of PPE (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Segment Reporting [Abstract]
Total net property, plant and equipment	$ 1,718,152	$ 1,626,004	$ 1,594,546
Other assets	264,423		280,254
Total Assets	$ 1,982,575	$ 1,900,983	$ 1,874,800