American States Water (AWR) 10-Q 6 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 03, 2023
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
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)		36,980,592
Entity Central Index Key	0001056903
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
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)		171
Entity Central Index Key	0000092116
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment
Regulated utility plant, at cost	$ 2,433,884	$ 2,321,712
Non-utility property, at cost	39,239	38,285
Total	2,473,123	2,359,997
Less - Accumulated depreciation	(622,652)	(606,231)
Net property, plant and equipment	1,850,471	1,753,766
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	37,767	36,907
Total other property and investments	38,883	38,023
Current Assets
Cash and cash equivalents	8,604	5,997
Accounts receivable - customers, less allowance for doubtful accounts	32,600	26,206
Unbilled receivable	24,248	20,663
Receivable from the U.S. government (Note 2)	51,564	34,974
Other accounts receivable, less allowance for doubtful accounts	6,755	4,215
Income taxes receivable	59	3,901
Materials and supplies	16,218	14,623
Regulatory assets — current	32,355	14,028
Prepayments and other current assets	6,525	5,450
Purchase power contract derivative at fair value (Note 5)	1,525	11,847
Contract assets (Note 2)	11,232	9,390
Total current assets	191,685	151,294
Other Assets
Unbilled revenue — receivable from the U.S. government (Note 2)	5,854	6,456
Receivable from the U.S. government (Note 2)	44,480	50,482
Contract assets (Note 2)	2,776	5,592
Operating lease right-of-use assets	8,512	9,535
Regulatory assets	47,557	5,694
Other	15,011	13,532
Total other assets	124,190	91,291
Total Assets	2,205,229	2,034,374
Capitalization
Common stock, value, issued	262,884	260,158
Earnings reinvested in the business	508,453	449,391
Total common shareholders’ equity	771,337	709,549
Long-term debt	575,459	446,547
Total capitalization	1,346,796	1,156,096
Current Liabilities
Notes payable to banks	37,000	255,500
Long-term debt — current	353	399
Accounts payable	71,829	84,849
Accrued other taxes	17,369	16,257
Accrued employee expenses	14,817	13,996
Accrued interest	8,952	5,308
Income taxes payable	28,627	1,848
Regulatory liabilities	2,245	4,574
Contract liabilities (Note 2)	596	903
Operating lease liabilities	1,909	1,892
Other	11,310	10,996
Total current liabilities	195,007	396,522
Other Credits
Notes payable to banks	236,500	22,000
Advances for construction	63,961	64,351
Contributions in aid of construction - net	149,586	147,918
Deferred income taxes	156,438	149,677
Regulatory liabilities	0	40,602
Unamortized investment tax credits	1,028	1,082
Accrued pension and other postretirement benefits	34,111	33,636
Operating lease liabilities	7,087	8,090
Other	14,715	14,400
Total other credits	663,426	481,756
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	$ 2,205,229	$ 2,034,374
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)	36,980,592	36,962,241
GSWC
Property, Plant and Equipment
Total	$ 2,239,809	$ 2,147,643
Less - Accumulated depreciation	(542,886)	(530,925)
Net property, plant and equipment	1,696,923	1,616,718
Other Property and Investments
Total other property and investments	35,524	34,655
Current Assets
Cash and cash equivalents	88	370
Accounts receivable - customers, less allowance for doubtful accounts	30,352	23,107
Unbilled receivable	18,351	15,006
Other accounts receivable, less allowance for doubtful accounts	2,342	2,721
Income taxes receivable	0	1,692
Materials and supplies	6,495	6,120
Regulatory assets — current	32,355	14,028
Prepayments and other current assets	4,915	4,464
Total current assets	95,426	68,129
Other Assets
Operating lease right-of-use assets	8,292	9,208
Regulatory assets	28,511	0
Other	13,329	12,598
Total other assets	50,132	21,806
Total Assets	1,878,005	1,741,308
Capitalization
Common stock, value, issued	370,680	358,123
Earnings reinvested in the business	317,845	285,783
Total common shareholders’ equity	688,525	643,906
Long-term debt	540,646	411,748
Total capitalization	1,229,171	1,055,654
Current Liabilities
Long-term debt — current	353	399
Accounts payable	58,380	65,944
Accrued other taxes	15,197	14,501
Accrued employee expenses	11,695	11,233
Accrued interest	7,449	4,364
Income taxes payable	27,314	0
Operating lease liabilities	1,783	1,788
Other	10,806	10,152
Total current liabilities	132,977	108,381
Other Credits
Notes payable to banks	0	129,000
Other Notes Payable, Noncurrent	103,000	0
Advances for construction	63,941	64,331
Contributions in aid of construction - net	149,586	147,918
Deferred income taxes	142,932	138,788
Regulatory liabilities	0	40,602
Unamortized investment tax credits	1,028	1,082
Accrued pension and other postretirement benefits	33,820	33,421
Operating lease liabilities	6,998	7,878
Other	14,552	14,253
Total other credits	515,857	577,273
Commitments and Contingencies (Note 9)
Total Capitalization and Liabilities	$ 1,878,005	$ 1,741,308
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)	171	170
GSWC | Related Party
Current Assets
Intercompany receivable	$ 528	$ 621

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounts Receivable, allowance for doubtful accounts	$ 4,136	$ 4,387
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)	36,980,592	36,962,241
Common Stock, Par Value (in usd per share)	$ 0	$ 0
GOLDEN STATE WATER COMPANY
Accounts Receivable, allowance for doubtful accounts	$ 4,057	$ 4,143
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)	171	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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating Revenues
Water	$ 116,231	$ 100,799	$ 345,851	$ 265,561
Electric	8,956	8,919	30,688	29,028
Contracted services	26,509	25,266	93,980	71,572
Total operating revenues	151,696	134,984	470,519	366,161
Operating Expenses
Water purchased	23,216	20,304	55,590	58,115
Power purchased for pumping	4,291	3,878	9,514	9,182
Groundwater production assessment	5,990	5,650	15,188	14,726
Power purchased for resale	2,383	2,673	9,838	9,186
Supply cost balancing accounts	723	640	15,126	(6,160)
Other operation	10,429	9,696	30,261	28,028
Administrative and general	20,982	21,594	66,032	65,030
Depreciation and amortization	10,184	10,117	31,645	30,402
Maintenance	4,097	3,408	11,026	10,120
Property and other taxes	6,034	5,942	17,884	17,247
ASUS construction	11,616	10,742	46,554	31,263
Total operating expenses	99,945	94,644	308,658	267,139
Operating Income	51,751	40,340	161,861	99,022
Other Income and Expenses
Interest expense	(11,691)	(7,331)	(31,900)	(19,246)
Interest income	2,125	667	5,792	1,387
Other, net	(1,073)	338	2,243	(2,370)
Total other income and expenses, net	(10,639)	(6,326)	(23,865)	(20,229)
Income before income tax expense	41,112	34,014	137,996	78,793
Income tax expense	9,547	8,360	33,503	19,026
Net Income	$ 31,565	$ 25,654	$ 104,493	$ 59,767
Basic Earnings Per Common Share
Weighted Average Number of Common Shares Outstanding (in shares)	36,977	36,958	36,974	36,953
Basic Earnings Per Common Share (in dollars per share)	$ 0.85	$ 0.69	$ 2.82	$ 1.61
Fully Diluted Earnings Per Share
Weighted Average Number of Diluted Shares (in shares)	37,071	37,042	37,064	37,034
Fully Diluted Earnings Per Common Share (in dollars per share)	$ 0.85	$ 0.69	$ 2.82	$ 1.61
Dividends Declared Per Common Share (in dollars per share)	$ 0.4300	$ 0.3975	$ 1.2250	$ 1.1275
GOLDEN STATE WATER COMPANY
Operating Revenues
Water	$ 116,231	$ 100,799	$ 345,851	$ 265,561
Total operating revenues	116,231	100,799	345,851	265,561
Operating Expenses
Water purchased	23,216	20,304	55,590	58,115
Power purchased for pumping	4,291	3,878	9,514	9,182
Groundwater production assessment	5,990	5,650	15,188	14,726
Supply cost balancing accounts	788	885	16,200	(5,682)
Other operation	7,509	7,273	22,001	20,908
Administrative and general	14,548	14,362	44,211	43,945
Depreciation and amortization	8,610	8,475	26,890	25,573
Maintenance	3,002	2,526	7,518	7,193
Property and other taxes	5,034	4,995	14,733	14,440
Total operating expenses	72,988	68,348	211,845	188,400
Operating Income	43,243	32,451	134,006	77,161
Other Income and Expenses
Interest expense	(8,383)	(5,950)	(23,140)	(16,650)
Interest income	1,608	325	4,356	562
Other, net	(1,045)	(70)	2,041	(3,070)
Total other income and expenses, net	(7,820)	(5,695)	(16,743)	(19,158)
Income before income tax expense	35,423	26,756	117,263	58,003
Income tax expense	8,830	6,831	29,674	14,623
Net Income	$ 26,593	$ 19,925	$ 87,589	$ 43,380

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, 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
Issuances of Common Shares under stock-based compensation plans (in shares)		20,000
Issuances of Common Shares under stock-based compensation plans	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
Issuances of Common Shares under stock-based compensation plans (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
Issuances of Common Shares under stock-based compensation plans (in shares)		5,000
Issuances of Common Shares under stock-based compensation plans	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	37		37
Dividend equivalent rights on stock-based awards not paid in cash	40		40
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 Dec. 31, 2022		36,962,000			170
Beginning balances at Dec. 31, 2022	709,549	$ 260,158	449,391	643,906	$ 358,123	285,783
Add:
Net income	34,407		34,407	$ 27,463		27,463
Issuances of Common Shares under stock-based compensation plans (in shares)		14,000		1	1
Issuances of Common Shares under stock-based compensation plans	0	$ 0
Issuance of common share to parent				$ 10,000	$ 10,000
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	1,587	1,587		1,603	1,603
Dividend equivalent rights on stock-based awards not paid in cash	47	$ 47		44	$ 44
Deduct:
Dividends on Common Shares	14,695		14,695	24,700		24,700
Dividend equivalent rights on stock-based awards not paid in cash	47		47	44		44
Ending Balances (in shares) at Mar. 31, 2023		36,976,000			171
Ending balances at Mar. 31, 2023	730,848	$ 261,792	469,056	658,272	$ 369,770	288,502
Beginning Balance (in shares) at Dec. 31, 2022		36,962,000			170
Beginning balances at Dec. 31, 2022	709,549	$ 260,158	449,391	643,906	$ 358,123	285,783
Add:
Net income	$ 104,493			$ 87,589
Issuances of Common Shares under stock-based compensation plans (in shares)	18,351			1
Issuance of common share to parent				$ 10,000
Ending Balances (in shares) at Sep. 30, 2023		36,981,000			171
Ending balances at Sep. 30, 2023	$ 771,337	$ 262,884	508,453	688,525	$ 370,680	317,845
Beginning Balance (in shares) at Mar. 31, 2023		36,976,000			171
Beginning balances at Mar. 31, 2023	730,848	$ 261,792	469,056	658,272	$ 369,770	288,502
Add:
Net income	38,521		38,521	33,533		33,533
Issuances of Common Shares under stock-based compensation plans (in shares)		1,000
Issuances of Common Shares under stock-based compensation plans	0	$ 0
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	396	396		320	320
Dividend equivalent rights on stock-based awards not paid in cash	42	$ 42		39	$ 39
Deduct:
Dividends on Common Shares	14,699		14,699	14,700		14,700
Dividend equivalent rights on stock-based awards not paid in cash	42		42	39		39
Ending Balances (in shares) at Jun. 30, 2023		36,977,000			171
Ending balances at Jun. 30, 2023	755,066	$ 262,230	492,836	677,425	$ 370,129	307,296
Add:
Net income	31,565		31,565	26,593		26,593
Issuances of Common Shares under stock-based compensation plans (in shares)		4,000
Issuances of Common Shares under stock-based compensation plans	0	$ 0
Stock-based compensation, net of taxes paid from shares withheld from employees related to net share settlements (Note 4)	606	606		507	507
Dividend equivalent rights on stock-based awards not paid in cash	48	$ 48		44	$ 44
Deduct:
Dividends on Common Shares	15,900		15,900	16,000		16,000
Dividend equivalent rights on stock-based awards not paid in cash	48		48	44		44
Ending Balances (in shares) at Sep. 30, 2023		36,981,000			171
Ending balances at Sep. 30, 2023	$ 771,337	$ 262,884	$ 508,453	$ 688,525	$ 370,680	$ 317,845

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows From Operating Activities:
Net income	$ 104,493	$ 59,767
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	32,327	30,688
Provision for doubtful accounts	1,238	833
Deferred income taxes and investment tax credits	919	(1,098)
Stock-based compensation expense	3,095	2,439
(Gain) loss on investments held in a trust	(2,084)	6,445
Other — net	(41)	263
Changes in assets and liabilities:
Accounts receivable — customers	(7,632)	(1,760)
Unbilled receivable	(2,983)	4,393
Other accounts receivable	(2,540)	3,179
Receivables from the U.S. government	(10,588)	5,333
Materials and supplies	(1,595)	(1,281)
Prepayments and other assets	403	520
Contract assets	974	(3,993)
Regulatory assets/liabilities	(86,070)	(14,065)
Accounts payable	(8,108)	(575)
Income taxes receivable/payable	30,621	947
Contract liabilities	(307)	996
Accrued pension and other postretirement benefits	48	(3,070)
Other liabilities	4,348	(28)
Net cash provided (used)	56,518	89,933
Cash Flows From Investing Activities:
Capital expenditures	(136,131)	(122,056)
Other investing activities	952	321
Net cash provided (used)	(135,179)	(121,735)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	7,205	5,489
Refunds on advances for construction	(3,839)	(3,941)
Repayments of long-term debt	(334)	(377)
Proceeds from the issuance of long-term debt, net of issuance costs	129,665	34,826
Net changes in notes payable to banks	(5,222)	36,000
Dividends paid	(45,294)	(41,664)
Other financing activities	(913)	(1,236)
Net cash provided (used)	81,268	29,097
Net change in cash and cash equivalents	2,607	(2,705)
Cash and cash equivalents, beginning of period	5,997	4,963
Cash and cash equivalents, end of period	8,604	2,258
Non-cash transactions:
Accrued payables for investment in utility plant	35,287	37,510
Property installed by developers and conveyed	1,555	511
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	87,589	43,380
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	27,489	25,773
Provision for doubtful accounts	1,147	784
Deferred income taxes and investment tax credits	(581)	(1,433)
Stock-based compensation expense	2,853	2,194
(Gain) loss on investments held in a trust	(2,084)	6,445
Other — net	146	248
Changes in assets and liabilities:
Accounts receivable — customers	(8,392)	(1,678)
Unbilled receivable	(3,345)	2,344
Other accounts receivable	379	1,723
Materials and supplies	(375)	61
Prepayments and other assets	997	163
Regulatory assets/liabilities	(81,854)	(12,549)
Accounts payable	(2,869)	3,918
Intercompany receivable/payable	53	25
Income taxes receivable/payable	29,006	3,197
Accrued pension and other postretirement benefits	(2)	(3,175)
Other liabilities	3,439	(152)
Net cash provided (used)	53,596	71,268
Cash Flows From Investing Activities:
Capital expenditures	(113,921)	(107,668)
Other investing activities	303	224
Net cash provided (used)	(113,618)	(107,444)
Cash Flows From Financing Activities:
Proceeds from Issuance of Common Shares	10,000	0
Receipt of advances for and contributions in aid of construction	7,205	5,489
Refunds on advances for construction	(3,839)	(3,941)
Repayments of long-term debt	(334)	(377)
Proceeds from the issuance of long-term debt, net of issuance costs	129,665	0
Net change in intercompany borrowings	(129,000)	63,000
Borrowings on notes payable to banks, net of issuance costs	102,278	0
Dividends paid	(55,400)	(27,000)
Other financing activities	(835)	(1,134)
Net cash provided (used)	59,740	36,037
Net change in cash and cash equivalents	(282)	(139)
Cash and cash equivalents, beginning of period	370	525
Cash and cash equivalents, end of period	88	386
Non-cash transactions:
Accrued payables for investment in utility plant	33,832	36,144
Property installed by developers and conveyed	$ 1,555	$ 511

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
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. (“BVES”), 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”), Fort Riley Utility Services, Inc. (“FRUS”), Patuxent River Utility Services LLC (“PRUS”), and Bay State Utility Services LLC (“BSUS”)) . 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 ten states. GSWC and BVES are both California public utilities. GSWC is engaged in the purchase, production, distribution and sale of water throughout California serving approximately 264,000 customer connections. BVES 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 BVES’s businesses in matters including properties, rates, services, facilities, and transactions between GSWC, BVES, 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. ASUS also from time to time performs construction services on military bases as a subcontractor or pursuant to a task order agreement. On August 15, 2023, ASUS was awarded a new 50-year contract by the U.S. government to operate, maintain, and provide construction management services for the water distri bution and wastewater collection and treatment facilities at Naval Air Station Patuxent River, a United States Navy air station loc ated in Maryland. The initial firm fixed-price value of the contract is estimated at $349 million over a 50-year period and is subject to annual economic price adjustments. This initial value is also subject to adjustment based on the results of a joint inventory of assets to be performed during the transition period. ASUS will assume operations at Naval Air Station Patuxent River following the completion of a 6-month transition period. On September 29, 2023, ASUS was awarded a new 15-year contract by the U.S. government that is different than its existing 50 -year contracts to operate, maintain, and provide construction management services for the water distribution and wastewater collection and treatment facilities at Joint Base Cape Cod (“JBCC”) located in Massachusetts. Under this contract, ASUS will have the opportunity to perform work at JBCC through the periodic issuance of task orders by the U.S. government for up to a maximum initial firm fixed-price value of $45.0 million over a 15-year period, subject to adjustments as task orders are issued. In September 2023, the first task order was issued with a value of $2.3 million to perform an evaluation, construction and transition services that are scheduled for completion in 2024. 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, BVES 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, 2022 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, 2022 filed with the SEC. Related Party and Intercompany Transactions : As discussed below under Liquidity and Financing Activities , prior to AWR and GSWC entering into new separate credit agreements in June 2023 that replaced AWR's previous credit agreement, AWR borrowed under its credit facility and provided funds to both GSWC and ASUS in support of their operations. Under AWR's new credit facility, AWR borrows and continues to provide funds to ASUS in support of its operations and AWR parent. GSWC's new credit facility provides support for its water operations. BVES has a separate credit facility to support its operations. Furthermore, GSWC, BVES 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, BVES and ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to BVES of approximately $707,000 and $663,000 during the three months ended September 30, 2023 and 2022, and $2.8 million and $2.1 million during the nine months ended September 30, 2023 and 2022, respectively. GSWC allocated corporate office administrative and general costs to ASUS of approximately $1.1 million and $1.3 million during the three months ended September 30, 2023 and 2022, respectively, and $3.8 million and $4.0 million during the nine months ended September 30, 2023 and 2022. In January 2023, the Board of Directors approved the issuance of one GSWC Common Share to AWR for $10.0 million. In January 2023, GSWC issued $130.0 million in unsecured long-term notes in a private placement. GSWC used the proceeds from both the issuance of equity and long-term debt to pay-off all intercompany borrowings from AWR. On June 28, 2023, GSWC borrowed for the first time under its new syndicated credit facility and used the proceeds to again pay-off its short-term intercompany borrowings due to AWR. The CPUC requires GSWC to pay-off all intercompany borrowings it has from AWR within a 24-month period. GSWC's borrowings under its new credit facility will also be required to be paid-off in full within a 24-month period. Liquidity and Financing Activities : On June 28, 2023, AWR and GSWC, each entered into new unsecured revolving credit agreements with a term of five years provided by a syndicate of banks and financial institutions. Both credit agreements will mature in June 2028. In connection with the new credit agreements, AWR and GSWC incurred legal and other fees totali ng $566,000 and $802,000, respectively. The syndicated credit facilities replaced AWR’s previous credit agreement with a sole bank where AWR had a borrowing capacity of $280.0 million to support both GSWC and ASUS operations. Funds from the new facilities were used to pay-off in all outstanding borrowings under AWR's prior credit facility and GSWC's outstanding intercompany borrowings from AWR. Under the new syndicated revolving credit facilities, AWR and GSWC have a borrowing capacity of $150.0 million and $200.0 million, respectively. The borrowing capacity for each of the credit facilities may be expanded up to an additional $75.0 million subject to the lenders’ approval. On November 6, 2023, AWR’s credit facility was amended to increase the borrowing capacity from $150.0 million to $165.0 million to provide additional support to ASUS and AWR parent. In connection with the increase in borrowing capacity, the amendment also provides for the addition of a new bank to the existing syndicate group participating in AWR’s credit facility. The aggregate amount that may be outstanding under letters of credit for AWR and GSWC is $10.0 million and $20.0 million, respectively. Loans may be obtained under the credit facilities at the option of AWR/GSWC and bear interest at rates based on either a base rate plus an applicable margin or an adjusted term secured overnight financing rate (“SOFR”) determined by the SOFR administrator, currently the Federal Reserve Bank of New York, plus an applicable margin. The applicable margin depends upon AWR’s and GSWC's respective credit ratings. AWR's outstanding borrowings under its credit facility of $133.5 million as of September 30, 2023 have been classified as non-current liabilities on AWR’s Consolidated Balance Sheet. GSWC's outstanding borrowings under its credit facility of $103.0 million as of September 30, 2023 have been classified as non-current liabilities on GSWC’s Balance Sheet. Both credit agreements contain affirmative and negative covenants and events of default customary for credit facilities of this type, including, among other things, affirmative covenants relating to compliance with law and material contracts, and negative covenants relating to additional indebtedness, liens, investments, restricted payments and asset sales. AWR and GSWC are not permitted to have a total capitalization ratio (as defined in the respective credit agreements) greater than 0.65 to 1.00 at the end of any quarter. Default under any indebtedness of any subsidiary of AWR, other than BVES, will result in a default under AWR’s credit agreement. However, a default under any indebtedness of any subsidiary of AWR will not result in a default under GSWC’s credit agreement.

Revenues

Revenues	9 Months Ended
	Sep. 30, 2023
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 BVES. ASUS’s initial 15-and 50-year firm fixed-price contracts with the U.S. government are considered service concession arrangements under ASC 853, Service Concession Arrangements . Accordingly, the services under these contracts are accounted for under Topic 606 —Revenue from Contracts with Customers, and the water and/or wastewater systems are not recorded as Property, Plant and Equipment on Registrant’s balance sheets. Although GSWC and BVES 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, 2023 and 2022, disaggregated revenues from contracts with customers by segment were as follows: Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands) 2023 2022 2023 2022 Water: Tariff-based revenues $ 102,225 $ 90,998 $ 301,144 $ 247,108 Surcharges (cost-recovery activities) 1,107 672 1,982 2,018 Other 674 625 2,060 1,714 Water revenues from contracts with customers 104,006 92,295 305,186 250,840 WRAM under/(over)-collection (alternative revenue program) 12,225 8,504 40,665 14,721 Total water revenues (1) 116,231 100,799 345,851 265,561 Electric: Tariff-based revenues 8,424 8,891 30,416 29,824 Surcharges (cost-recovery activities) 138 29 404 88 Electric revenues from contracts with customers 8,562 8,920 30,820 29,912 BRRAM under/(over)-collection (alternative revenue program) 394 (1) (132) (884) Total electric revenues 8,956 8,919 30,688 29,028 Contracted services: Water 16,504 16,142 58,103 43,862 Wastewater 10,005 9,124 35,877 27,710 Contracted services revenues from contracts with customers 26,509 25,266 93,980 71,572 Total AWR revenues $ 151,696 $ 134,984 $ 470,519 $ 366,161 (1) Water revenues for the nine months ended September 30, 2023 includes approximately $30 million from the impact of retroactive new rates for the full year of 2022 as a result of the CPUC's approval of GSWC's general rate case (Note 3). Furthermore, the CPUC also issued a final decision in June 2023 on GSWC's cost of capital proceeding. As a result of the final cost of capital decision (Note 3), the nine months ended September 30, 2023 water revenues include an increase of $6.4 million, from the reversal of revenues subject to refund due to a change in estimate from what had been recorded during 2022. 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, 2023 December 31, 2022 Unbilled receivables $ 10,661 $ 10,125 Receivable from the U.S. government $ 96,044 $ 85,456 Contract assets $ 14,008 $ 14,982 Contract liabilities $ 596 $ 903 Unbilled receivables and Receivable from the U.S. government represent receivables where the right to payment is conditional only by the passage of time. 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, 2023, 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, 2023 from performance obligations satisfied in previous periods were also not material. As of September 30, 2023, AWR’s aggregate remaining performance obligations, which are entirely from the contracted services segment, were $4.0 billion. ASUS expects to recognize revenue on these remaining performance obligations over the remaining term of each of the contracts, which range from 15 to 50 years. Each of the contracts with the U.S. government is subject to termination, in whole or in part, prior to the end of its contract term for convenience of the U.S. government.

Regulatory Matters

Regulatory Matters	9 Months Ended
	Sep. 30, 2023
Regulated Operations [Abstract]
Regulatory Matters	Regulatory Matters In accordance with accounting principles for rate-regulated enterprises, GSWC and BVES record regulatory assets, which represent probable future recovery of incurred 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, 2023, GSWC and BVES had approximately $67.1 million of regulatory liabilities, net of regulatory assets, not accruing carrying costs. Of this amount, (i) $74.4 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) $2.6 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 (iii) a $1.5 million regulatory liability related to a memorandum account authorized by the CPUC to track unrealized gains and losses on BVES’s purchase power contracts over the term of the contracts. The remainder relates to other items that do not provide for or incur carrying costs including flowed-through deferred income taxes. Regulatory assets represent costs incurred by GSWC and/or BVES 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 BVES 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 BVES’s regulatory 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 2022/2023 general rate case memorandum accounts (unbilled revenue) $ 55,140 $ — Water revenue adjustment mechanism, net of modified cost balancing account 46,597 31,803 COVID-19 memorandum accounts 3,543 3,478 Excess deferred income taxes (70,515) (71,870) Other regulatory assets 26,381 19,964 Other regulatory liabilities (280) (9,949) Total GSWC $ 60,866 $ (26,574) BVES Derivative instrument memorandum account (Note 5) (1,525) (11,847) Wildfire mitigation and other fire prevention related costs memorandum accounts 16,370 13,007 Other regulatory assets 10,136 7,965 Other regulatory liabilities (8,180) (8,005) Total AWR $ 77,667 $ (25,454) 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, 2022 filed with the SEC. The discussion below focuses on significant matters and developments since December 31, 2022. Water General Rate Case and the 2022/2023 General Rate Case Memorandum Accounts: On June 29, 2023, the CPUC adopted a final decision in GSWC's general rate case application for all of its water regions and its general office that determines new water rates for the years 2022–2024. The assigned administrative law judge at the CPUC had issued a proposed decision on April 13, 2023 that, among other things, (i) adopted the full settlement agreement between GSWC and the Public Advocates Office at the CPUC (“Public Advocates”) that resolved all issues related to the 2022 annual revenue requirement in the general rate case application, and (ii) allowed for additional increases in adopted revenues for 2023 and 2024 subject to an earnings test and inflationary index values at the time of filing for implementation of the new rates. The final decision issued on June 29, 2023 is consistent in all material respects with the proposed decision issued in April. The new 2022 rates, once approved, became effective and retroactive to January 1, 2022. As a result, t he impact of retroactive rates for the full year of 2022 were reflected in the 2023 first quarter results as it became probable based on the proposed decision that the approved retroactive rates would be permitted to be billed to customers in the future. Upon receiving the final decision, GSWC filed for the implementation of new 2023 rate increases that went into effect on July 31, 2023. However, the new rates for 2023 were retroactive to January 1, 2023 and because of the proposed decision, the second-year rate increases have been reflected in the results of operations beginning in the 2023 first quarter and through the nine months ended September 30, 2023. Due to the delay in finalizing the water general rate case, water revenues billed to customers for the year ended December 31, 2022 and for the period from January 1, 2023 to July 30, 2023 were based on 2021 adopted rates. G SWC was authorized to create general rate case memorandum accounts to track the revenue differences between the 2021 adopted rates and the new 2022 and 2023 rates authorized by the CPUC. As of September 30, 2023, there is an aggregate cumulative amount of $55.1 million in the general rate case memorandum accounts that GSWC began recording as regulatory assets upon receiving the proposed decision, and relates to unbilled water revenues recognized during the three and nine months ended September 30, 2023. This amount represents the difference between the 2021 adopted rates billed to customers and the rates authorized in the final decision for the full year of 2022 and the 2023 second-year rate increases recorded from January 1 to July 30, 2023. In October 2023, GSWC filed advice letters and surcharges were implemented to recover the cumulative retroactive rate differences over 36 months. 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. As of September 30, 2023, GSWC had an aggregated regulatory asset of $46.6 million, which is comprised of a $51.2 million under-collection in the WRAM accounts and a $4.6 over-collection in the MCBA accounts. During the nine months ended September 30, 2023, GSWC recorded additional net under-collections in the WRAM/MCBA accounts of approximately $34.9 million related to the 2023 year that resulted largely from lower-than-adopted water usage as authorized in the general rate case decision. In addition, GSWC recorded a net reduction of $9.8 million of under-collections during the first quarter of 2023 to reflect the cumulative full-year impact of 2022 based on authorized 2022 amounts approved in the general rate case decision for both the WRAM and MCBA accounts. On July 27, 2023, the CPUC approved the recovery of all pre-2023 WRAM/MCBA balances. Accordingly, GSWC has implemented surcharges and surcredits to recover/refund all of its WRAM/MCBA balances accumulated as of December 31, 2022. 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, 2023, there were no significant WRAM under-collections that were estimated to be collected beyond this 24 month period. Cost of Capital Proceeding: O n June 29, 2023, a final decision was adopted by the CPUC in the cost of capital proceeding that, among other things, (i) adopts GSWC’s requested capital structure of 57% equity and 43% debt; (ii) adopts a cost of debt of 5.1% for GSWC as compared to 6.6% previously authorized; (iii) adopts a return on equity of 8.85% for GSWC as compared to 8.9% previously authorized; (iv) allows for the continuation of the Water Cost of Capital Mechanism (“WCCM”) through December 31, 2024; and (v) adopts the new cost of capital for the three Following the receipt of the final decision adopted on June 29 in the cost of capital proceeding, management updated its analysis and reassessed the accounting estimates recorded to date related to GSWC’s lower cost of debt. Accordingly, GSWC recorded a change in its estimate that resulted in an increase to water revenues during the nine months ended September 30, 2023 in the amount of $6.4 million as a r esult of reversing its regulatory liability for revenues subject to refund that it had recorded during 2022. The WCCM adjusts the return on equity and rate of return on rate base between the three 2023, GSWC filed an advice letter to establish the WCCM for 2023, which increased GSWC's 8.85% adopted return on equity in the decision to 9.36% effective July 31, 2023. Additionally, for the period from October 1, 2022 through September 30, 2023, the Moody's Aa utility bond rate increased by 139.7 basis points from the benchmark, which again triggered another WCCM adjustment. On October 12, 2023, GSWC filed an advice letter to establish the WCCM for 2024, which has been approved by the CPUC and will increase GSWC’ s 9.36% adopted return on equity t o 10.06% eff ective January 1, 2024. COVID-19 Emergency Memorandum Accounts : The CPUC had authorized GSWC and BVES 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. As of September 30, 2023, GSWC and BVES had approximately $3.5 million and $500,000, 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, which GSWC and BVES intend to file with the CPUC for future recovery. 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 BVES’s earnings. On April 10, 2023, the Biden Administration terminated the COVID-19 national emergency. The COVID-19 emergency-related memorandum accounts for GSWC and BVES expired when the COVID-19 national emergency ended and no additional amounts will be included in these memorandum accounts. The CPUC requires that amounts tracked in GSWC’s and BVES’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. BVES 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. In 2022, the CPUC’s moratoriums on service disconnections for nonpayment for water and electric customers ended. Accordingly, service disconnections due to nonpayment resumed in June 2022 for delinquent residential customers. BVES Regulatory Assets: Wildfire Mitigation and Other Fire Prevention Related Costs Memorandum Accounts The CPUC adopted regulations intended to enhance the fire safety of overhead electric power lines. Those regulations included increased minimum clearances around electric power lines. BVES was authorized to track incremental costs incurred to implement the regulations in a fire hazard prevention memorandum account for the purpose of obtaining cost recovery in a future general rate case. In August 2019, the CPUC issued a final decision on the electric general rate case, which set new rates for BVES through the year 2022. Among other things, the decision authorized BVES 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, 2023, BVES had approximately $10.9 million in incremental vegetation management costs recorded as a regulatory asset, which has been included in a new 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 pending 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 December 2022, the Office of Energy Infrastructure Safety under the California Natural Resources Agency approved BVES's 2022 WMP update. In February 2023, the CPUC ratified BVES’s current WMP. As of September 30, 2023, BVES has approximately $5.5 million related to expenses accumulated in its other WMP memorandum accounts that have been recognized as regulatory assets for future recovery. All capital expenditures and other incremental costs incurred through September 30, 2023 as a result of BVES’s WMPs are not currently in rates and have been filed for future recovery in BVES’s general rate case application. These costs will be subject to review during BVES's general rate case proceeding. 2023 Winter Storm Other Regulatory Asset BVES activated a catastrophic emergency memorandum account (“CEMA”) to track the incremental costs incurred in response to a severe winter storm that occurred during certain weeks of the first and second quarters of 2023. The governor of California declared a state of emergency for the storm. Incremental costs of approximately $1.3 million were incurred and included in the CEMA account, which has been recorded as a regulatory asset as of September 30, 2023 for future recovery. The incremental costs included in the CEMA account will be subject to review and approval by the CPUC. CEMA 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 this CEMA account did not impact BVES’s earnings. Other Regulatory Assets :

Earnings per Share_Capital Stoc

Earnings per Share/Capital Stock	9 Months Ended
	Sep. 30, 2023
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) 2023 2022 2023 2022 Net income $ 31,565 $ 25,654 $ 104,493 $ 59,767 Less: (a) Distributed earnings to common shareholders 15,900 14,690 45,294 41,664 Distributed earnings to participating securities 46 38 124 104 Undistributed earnings 15,619 10,926 59,075 17,999 (b) Undistributed earnings allocated to common shareholders 15,574 10,897 58,913 17,955 Undistributed earnings allocated to participating securities 45 29 162 44 Total income available to common shareholders, basic (a)+(b) $ 31,474 $ 25,587 $ 104,207 $ 59,619 Weighted average Common Shares outstanding, basic 36,977 36,958 36,974 36,953 Basic earnings per Common Share $ 0.85 $ 0.69 $ 2.82 $ 1.61 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 directors, and net income. There were no stock options outstanding as of September 30, 2023 and 2022 under these plans. At September 30, 2023 and 2022, there were 106,879 and 96,629 restricted stock units outstanding, respectively, including performance shares awarded to officers of the Company. 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) 2023 2022 2023 2022 Common shareholders earnings, basic $ 31,474 $ 25,587 $ 104,207 $ 59,619 Undistributed earnings for dilutive stock-based awards 45 29 162 44 Total common shareholders earnings, diluted $ 31,519 $ 25,616 $ 104,369 $ 59,663 Weighted average common shares outstanding, basic 36,977 36,958 36,974 36,953 Stock-based compensation (1) 94 84 90 81 Weighted average common shares outstanding, diluted 37,071 37,042 37,064 37,034 Diluted earnings per Common Share $ 0.85 $ 0.69 $ 2.82 $ 1.61 (1) All of the 106,879 and 96,629 restricted stock units at September 30, 2023 and 2022, respectively, were included in the calculation of diluted EPS for the three and nine months ended September 30, 2023 and 2022. During the nine months ended September 30, 2023 and 2022, AWR issued 18,351 and 24,612 common shares related to restricted stock units, respectively. During the nine months ended September 30, 2023 and 2022, AWR paid $913,000 and $1.2 million, respectively, to taxing authorities on employees’ behalf for shares withheld related to net share settlements. During the nine months ended September 30, 2023 and 2022, GSWC paid $835,000 and $1.1 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, 2023 and 2022, AWR paid quarterly dividends of approximately $15.9 million, or $0.4300 per share, and $14.7 million, or $0.3975 per share, respectively. During the nine months ended September 30, 2023 and 2022, AWR paid quarterly dividends of approximately $45.3 million, or $1.2250 per share, and $41.7 million, or $1.1275 per share, respectively. During the nine months ended September 30, 2023, GSWC issued one Common Share to AWR for $10.0 million. Proceeds from the stock issuance were used to pay down a portion of intercompany borrowings owed to AWR as described in Note 1. During the three months ended September 30, 2023, GSWC paid dividends of $16.0 million to AWR. During the three months ended September 30, 2022, GSWC did not pay a dividend to AWR. ASUS paid a $14.7 million dividend to AWR during this period. During the nine months ended September 30, 2023 and 2022, GSWC paid dividends of $55.4 million and $27.0 million, respectively, to AWR.

Derivative Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative Instruments BVES had entered into long-term fixed price contracts to purchase power over three five 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 derivative instruments in purchase 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 do not impact Registrant’s earnings. As of September 30, 2023, there was a $1.5 million derivative asset at fair value for the derivatives in the power purchase contracts, with a corresponding regulatory liability recorded in the derivative instrument memorandum account as a result of overall fixed prices under BVES's purchase power contracts being lower than future energy prices. The notional volume of derivatives remaining under these long-term contracts as of September 30, 2023 was 715,221 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, Registrant 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 derivatives in the purchase power contracts, BVES 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 the derivative instruments 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 within BVES's purchase power contracts have 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, 2023 and 2022. The change in fair value was due to the change in market energy prices during the three and nine months ended September 30, 2023 and 2022. For The Three Months Ended For The Nine Months Ended (dollars in thousands) 2023 2022 2023 2022 Fair value at beginning of the period $ 4,657 $ 8,114 $ 11,847 $ 4,441 Unrealized (losses) gains on purchase power contracts (3,132) (545) (10,322) 3,128 Fair value at end of the period $ 1,525 $ 7,569 $ 1,525 $ 7,569

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2023
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 $29.6 million as of September 30, 2023 and $27.5 million as of December 31, 2022. 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. The fair values as of September 30, 2023 and December 31, 2022 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, 2023 December 31, 2022 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—AWR (1) $ 579,047 $ 523,698 $ 450,373 $ 424,151 September 30, 2023 December 31, 2022 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC (2) $ 544,047 $ 492,499 $ 415,373 $ 391,198 __________________ (1) Excl udes debt issuance costs of approximately $3.2 million and $3.4 million as of September 30, 2023 and December 31, 2022, respectively. (2) Excludes debt issuance costs of approximately $3.0 million and $3.2 million as of September 30, 2023 and December 31, 2022, res pectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesAWR’s effective income tax rate (“ETR”) was 23.2% and 24.6% for the three months ended September 30, 2023 and 2022, respectively, and was 24.3% and 24.1% for the nine months ended September 30, 2023 and 2022, respectively. GSWC’s ETR was 24.9% and 25.5% for the three months ended September 30, 2023 and 2022, respectively, and was 25.3% and 25.2% for the nine months ended September 30, 2023 and 2022, 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 certain tax effects from stock compensation; (iii) the ongoing amortization of the excess deferred income tax liability; and (iv) differences between book and taxable income that are treated as flowed-through adjustments in accordance with regulatory requirements (principally from plant, rate-case, and compensation-related items). As regulated utilities, GSWC and BVES treat certain temporary differences as being flowed-through in computing its income tax expense consistent with the income tax method used in its CPUC-jurisdiction rate making. Flowed-through items either increase or decrease tax expense and thus impact the ETR.

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Sep. 30, 2023
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, 2023 and 2022 were as follows: For The Three Months Ended September 30, Pension Benefits Other SERP (dollars in thousands) 2023 2022 2023 2022 2023 2022 Components of Net Periodic Benefits Cost: Service cost $ 705 $ 1,411 $ 33 $ 30 $ 312 $ 298 Interest cost 2,581 1,850 26 13 411 256 Expected return on plan assets (2,617) (3,291) (119) (147) — — Amortization of prior service cost 110 109 — — — — Amortization of actuarial (gain) loss — — (242) (478) (8) 145 Net periodic benefits costs under accounting standards 779 79 (302) (582) 715 699 Regulatory adjustments - deferred (27) — — — — — Total expense (benefit) recognized, before surcharges and allocation to overhead pool $ 752 $ 79 $ (302) $ (582) $ 715 $ 699 For The Nine Months Ended September 30, Pension Benefits Other SERP (dollars in thousands) 2023 2022 2023 2022 2023 2022 Components of Net Periodic Benefits Cost: Service cost $ 2,397 $ 4,233 $ 99 $ 96 $ 936 $ 894 Interest cost 7,607 5,550 77 45 1,233 768 Expected return on plan assets (7,863) (9,873) (358) (441) — — Amortization of prior service cost 326 327 — — — — Amortization of actuarial (gain) loss — — (724) (1,302) (24) 435 Net periodic benefits costs under accounting standards 2,467 237 (906) (1,602) 2,145 2,097 Regulatory adjustments - deferred (211) — — — — — Total expense (benefit) recognized, before surcharges and allocation to overhead pool $ 2,256 $ 237 $ (906) $ (1,602) $ 2,145 $ 2,097 In September 2023, Registrant contributed approximately $2.9 million to its pension plan. As authorized by the CPUC in the water and electric general rate case decisions, GSWC and BV ES 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. During the three and nine months ended September 30, 2023, GSWC’s actual pension expense was higher than the amounts included in water customer rates by $27,000 and $211,000, respectively.

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2023
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, 2023, the total amount spent to clean up and remediate GSWC’s plant facility was approximately $6.3 million, of which $1.5 million has been paid by the State of California Underground Storage Tank Fund. Amounts paid by GSWC have been included in rate base and approved by the CPUC for recovery. As of September 30, 2023, 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 continued activities of groundwater cleanup and monitoring, future soil treatment and site-closure-related activities. The ultimate cost may vary as there are many unknowns in remediation of underground gasoline spills and this is an estimate based on currently available information. Management also believes it is probable that the estimated additional costs will continue to be approved in rate base by the CPUC. Contracted Services: Most of ASUS’s utility privatization contract services are provided to the U.S. government pursuant to the terms of the initial 15-and 50-year firm, fixed-price contracts and additional firm, fixed-price contracts subject to annual economic price adjustments. ASUS also, from time to time, performs construction services on military bases as a subcontractor or pursuant to a task order agreement. 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 had been under a civil government investigation over bidding and estimating practices used in certain capital upgrade projects and has fully cooperated with the investigation. In July 2023, ASUS and the U.S. government entered into an agreement that settles civil and monetary claims by the U.S. government. This settlement did not have a material impact on Registrant’s financial statements. 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, 2023
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 bank, deferred taxes and intercompany note receivables. All GSWC and BVES business activities are conducted in California. Activities of ASUS and the Military Utility Privatization Subsidiaries are conducted in California, Florida, Kansas, Maryland, Massachusetts, 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 balances are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash and exclude U.S. government-funded and third-party prime contractor funded capital expenditures for ASUS, and property installed by developers and conveyed to GSWC and BVES. As Of And For The Three Months Ended September 30, 2023 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 116,231 $ 8,956 $ 26,509 $ — $ 151,696 Operating income (loss) 43,243 2,049 6,204 255 51,751 Interest expense (income), net 6,775 760 394 1,637 9,566 Net property, plant and equipment 1,696,923 137,299 16,249 — 1,850,471 Depreciation and amortization expense (1) 8,610 776 798 — 10,184 Income tax expense (benefit) 8,830 (154) 1,430 (559) 9,547 Capital additions 37,349 9,947 186 — 47,482 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 Nine Months Ended September 30, 2023 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 345,851 $ 30,688 $ 93,980 $ — $ 470,519 Operating income (loss) 134,006 7,783 19,854 218 161,861 Interest expense (income), net 18,784 1,987 948 4,389 26,108 Net property, plant and equipment 1,696,923 137,299 16,249 — 1,850,471 Depreciation and amortization expense (1) 26,890 2,283 2,472 — 31,645 Income tax expense (benefit) 29,674 794 4,621 (1,586) 33,503 Capital additions 113,921 20,985 1,225 — 136,131 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 (1) Depreciation computed on GSWC’s and BVES’s transportation equipment is recorded in other operation expenses and totaled $160,000 and $97,000 for the three months ended September 30, 2023 and 2022, respectively, and totaled $683,000 and $286,000 for the nine months ended September 30, 2023 and 2022, respectively. For the nine months ended September 30, 2023, approximately $212,000 of additional depreciation expense on GSWC's transportation equipment was recorded that relates to the cumulative retroactive impact for the full year of 2022 approved in the CPUC final decision in GSWC's general rate case that resulted from an increase to the transportation equipment composite depreciation rates that are retroactive to January 1, 2022. The following table reconciles total net property, plant and equipment (a key figure for ratemaking) to total consolidated assets (in thousands): September 30, 2023 2022 Total net property, plant and equipment $ 1,850,471 $ 1,718,152 Other assets 354,758 264,423 Total consolidated assets $ 2,205,229 $ 1,982,575

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net income	$ 31,565	$ 38,521	$ 34,407	$ 25,654	$ 19,951	$ 14,162	$ 104,493	$ 59,767

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Summary of Significant Accoun_2

Summary of Significant Accounting Policies: (Policies)	9 Months Ended
	Sep. 30, 2023
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. (“BVES”), 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”), Fort Riley Utility Services, Inc. (“FRUS”), Patuxent River Utility Services LLC (“PRUS”), and Bay State Utility Services LLC (“BSUS”)) . 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 ten states. GSWC and BVES are both California public utilities. GSWC is engaged in the purchase, production, distribution and sale of water throughout California serving approximately 264,000 customer connections. BVES 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 BVES’s businesses in matters including properties, rates, services, facilities, and transactions between GSWC, BVES, 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. ASUS also from time to time performs construction services on military bases as a subcontractor or pursuant to a task order agreement. On August 15, 2023, ASUS was awarded a new 50-year contract by the U.S. government to operate, maintain, and provide construction management services for the water distri bution and wastewater collection and treatment facilities at Naval Air Station Patuxent River, a United States Navy air station loc ated in Maryland. The initial firm fixed-price value of the contract is estimated at $349 million over a 50-year period and is subject to annual economic price adjustments. This initial value is also subject to adjustment based on the results of a joint inventory of assets to be performed during the transition period. ASUS will assume operations at Naval Air Station Patuxent River following the completion of a 6-month transition period. On September 29, 2023, ASUS was awarded a new 15-year contract by the U.S. government that is different than its existing 50 -year contracts to operate, maintain, and provide construction management services for the water distribution and wastewater collection and treatment facilities at Joint Base Cape Cod (“JBCC”) located in Massachusetts. Under this contract, ASUS will have the opportunity to perform work at JBCC through the periodic issuance of task orders by the U.S. government for up to a maximum initial firm fixed-price value of $45.0 million over a 15-year period, subject to adjustments as task orders are issued. In September 2023, the first task order was issued with a value of $2.3 million to perform an evaluation, construction and transition services that are scheduled for completion in 2024. 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, BVES 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, 2022 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, 2022 filed with the SEC.
Related Party and Intercompany Transactions	Related Party and Intercompany Transactions : As discussed below under Liquidity and Financing Activities , prior to AWR and GSWC entering into new separate credit agreements in June 2023 that replaced AWR's previous credit agreement, AWR borrowed under its credit facility and provided funds to both GSWC and ASUS in support of their operations. Under AWR's new credit facility, AWR borrows and continues to provide funds to ASUS in support of its operations and AWR parent. GSWC's new credit facility provides support for its water operations. BVES has a separate credit facility to support its operations. Furthermore, GSWC, BVES 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, BVES and ASUS, using allocation factors approved by the CPUC. GSWC allocated corporate office administrative and general costs to BVES of approximately $707,000 and $663,000 during the three months ended September 30, 2023 and 2022, and $2.8 million and $2.1 million during the nine months ended September 30, 2023 and 2022, respectively. GSWC allocated corporate office administrative and general costs to ASUS of approximately $1.1 million and $1.3 million during the three months ended September 30, 2023 and 2022, respectively, and $3.8 million and $4.0 million during the nine months ended September 30, 2023 and 2022. In January 2023, the Board of Directors approved the issuance of one GSWC Common Share to AWR for $10.0 million. In January 2023, GSWC issued $130.0 million in unsecured long-term notes in a private placement. GSWC used the proceeds from both the issuance of equity and long-term debt to pay-off all intercompany borrowings from AWR. On June 28, 2023, GSWC borrowed for the first time under its new syndicated credit facility and used the proceeds to again pay-off its short-term intercompany borrowings due to AWR. The CPUC requires GSWC to pay-off all intercompany borrowings it has from AWR within a 24-month period. GSWC's borrowings under its new credit facility will also be required to be paid-off in full within a 24-month period.
Liquidity and Financing Plans	Liquidity and Financing Activities : On June 28, 2023, AWR and GSWC, each entered into new unsecured revolving credit agreements with a term of five years provided by a syndicate of banks and financial institutions. Both credit agreements will mature in June 2028. In connection with the new credit agreements, AWR and GSWC incurred legal and other fees totali ng $566,000 and $802,000, respectively. The syndicated credit facilities replaced AWR’s previous credit agreement with a sole bank where AWR had a borrowing capacity of $280.0 million to support both GSWC and ASUS operations. Funds from the new facilities were used to pay-off in all outstanding borrowings under AWR's prior credit facility and GSWC's outstanding intercompany borrowings from AWR. Under the new syndicated revolving credit facilities, AWR and GSWC have a borrowing capacity of $150.0 million and $200.0 million, respectively. The borrowing capacity for each of the credit facilities may be expanded up to an additional $75.0 million subject to the lenders’ approval. On November 6, 2023, AWR’s credit facility was amended to increase the borrowing capacity from $150.0 million to $165.0 million to provide additional support to ASUS and AWR parent. In connection with the increase in borrowing capacity, the amendment also provides for the addition of a new bank to the existing syndicate group participating in AWR’s credit facility. The aggregate amount that may be outstanding under letters of credit for AWR and GSWC is $10.0 million and $20.0 million, respectively. Loans may be obtained under the credit facilities at the option of AWR/GSWC and bear interest at rates based on either a base rate plus an applicable margin or an adjusted term secured overnight financing rate (“SOFR”) determined by the SOFR administrator, currently the Federal Reserve Bank of New York, plus an applicable margin. The applicable margin depends upon AWR’s and GSWC's respective credit ratings. AWR's outstanding borrowings under its credit facility of $133.5 million as of September 30, 2023 have been classified as non-current liabilities on AWR’s Consolidated Balance Sheet. GSWC's outstanding borrowings under its credit facility of $103.0 million as of September 30, 2023 have been classified as non-current liabilities on GSWC’s Balance Sheet. Both credit agreements contain affirmative and negative covenants and events of default customary for credit facilities of this type, including, among other things, affirmative covenants relating to compliance with law and material contracts, and negative covenants relating to additional indebtedness, liens, investments, restricted payments and asset sales. AWR and GSWC are not permitted to have a total capitalization ratio (as defined in the respective credit agreements) greater than 0.65 to 1.00 at the end of any quarter. Default under any indebtedness of any subsidiary of AWR, other than BVES, will result in a default under AWR’s credit agreement. However, a default under any indebtedness of any subsidiary of AWR will not result in a default under GSWC’s credit agreement.

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	For the three and nine months ended September 30, 2023 and 2022, disaggregated revenues from contracts with customers by segment were as follows: Three Months Ended September 30, Nine Months Ended September 30, (dollars in thousands) 2023 2022 2023 2022 Water: Tariff-based revenues $ 102,225 $ 90,998 $ 301,144 $ 247,108 Surcharges (cost-recovery activities) 1,107 672 1,982 2,018 Other 674 625 2,060 1,714 Water revenues from contracts with customers 104,006 92,295 305,186 250,840 WRAM under/(over)-collection (alternative revenue program) 12,225 8,504 40,665 14,721 Total water revenues (1) 116,231 100,799 345,851 265,561 Electric: Tariff-based revenues 8,424 8,891 30,416 29,824 Surcharges (cost-recovery activities) 138 29 404 88 Electric revenues from contracts with customers 8,562 8,920 30,820 29,912 BRRAM under/(over)-collection (alternative revenue program) 394 (1) (132) (884) Total electric revenues 8,956 8,919 30,688 29,028 Contracted services: Water 16,504 16,142 58,103 43,862 Wastewater 10,005 9,124 35,877 27,710 Contracted services revenues from contracts with customers 26,509 25,266 93,980 71,572 Total AWR revenues $ 151,696 $ 134,984 $ 470,519 $ 366,161 (1) Water revenues for the nine months ended September 30, 2023 includes approximately $30 million from the impact of retroactive new rates for the full year of 2022 as a result of the CPUC's approval of GSWC's general rate case (Note 3). Furthermore, the CPUC also issued a final decision in June 2023 on GSWC's cost of capital proceeding. As a result of the final cost of capital decision (Note 3), the nine months ended September 30, 2023 water revenues include an increase of $6.4 million, from the reversal of revenues subject to refund due to a change in estimate from what had been recorded during 2022.
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, 2023 December 31, 2022 Unbilled receivables $ 10,661 $ 10,125 Receivable from the U.S. government $ 96,044 $ 85,456 Contract assets $ 14,008 $ 14,982 Contract liabilities $ 596 $ 903

Regulatory Matters (Tables)

Regulatory Matters (Tables)	9 Months Ended
	Sep. 30, 2023
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 2022/2023 general rate case memorandum accounts (unbilled revenue) $ 55,140 $ — Water revenue adjustment mechanism, net of modified cost balancing account 46,597 31,803 COVID-19 memorandum accounts 3,543 3,478 Excess deferred income taxes (70,515) (71,870) Other regulatory assets 26,381 19,964 Other regulatory liabilities (280) (9,949) Total GSWC $ 60,866 $ (26,574) BVES Derivative instrument memorandum account (Note 5) (1,525) (11,847) Wildfire mitigation and other fire prevention related costs memorandum accounts 16,370 13,007 Other regulatory assets 10,136 7,965 Other regulatory liabilities (8,180) (8,005) Total AWR $ 77,667 $ (25,454)

Earnings per Share_Capital St_2

Earnings per Share/Capital Stock (Tables)	9 Months Ended
	Sep. 30, 2023
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) 2023 2022 2023 2022 Net income $ 31,565 $ 25,654 $ 104,493 $ 59,767 Less: (a) Distributed earnings to common shareholders 15,900 14,690 45,294 41,664 Distributed earnings to participating securities 46 38 124 104 Undistributed earnings 15,619 10,926 59,075 17,999 (b) Undistributed earnings allocated to common shareholders 15,574 10,897 58,913 17,955 Undistributed earnings allocated to participating securities 45 29 162 44 Total income available to common shareholders, basic (a)+(b) $ 31,474 $ 25,587 $ 104,207 $ 59,619 Weighted average Common Shares outstanding, basic 36,977 36,958 36,974 36,953 Basic earnings per Common Share $ 0.85 $ 0.69 $ 2.82 $ 1.61
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) 2023 2022 2023 2022 Common shareholders earnings, basic $ 31,474 $ 25,587 $ 104,207 $ 59,619 Undistributed earnings for dilutive stock-based awards 45 29 162 44 Total common shareholders earnings, diluted $ 31,519 $ 25,616 $ 104,369 $ 59,663 Weighted average common shares outstanding, basic 36,977 36,958 36,974 36,953 Stock-based compensation (1) 94 84 90 81 Weighted average common shares outstanding, diluted 37,071 37,042 37,064 37,034 Diluted earnings per Common Share $ 0.85 $ 0.69 $ 2.82 $ 1.61 (1) All of the 106,879 and 96,629 restricted stock units at September 30, 2023 and 2022, respectively, were included in the calculation of diluted EPS for the three and nine months ended September 30, 2023 and 2022.

Derivative Instruments (Tables)

Derivative Instruments (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2023 and 2022. The change in fair value was due to the change in market energy prices during the three and nine months ended September 30, 2023 and 2022. For The Three Months Ended For The Nine Months Ended (dollars in thousands) 2023 2022 2023 2022 Fair value at beginning of the period $ 4,657 $ 8,114 $ 11,847 $ 4,441 Unrealized (losses) gains on purchase power contracts (3,132) (545) (10,322) 3,128 Fair value at end of the period $ 1,525 $ 7,569 $ 1,525 $ 7,569

Fair Value of Financial Instr_2

Fair Value of Financial Instruments: (Tables)	9 Months Ended
	Sep. 30, 2023
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. The fair values as of September 30, 2023 and December 31, 2022 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, 2023 December 31, 2022 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—AWR (1) $ 579,047 $ 523,698 $ 450,373 $ 424,151 September 30, 2023 December 31, 2022 (dollars in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Financial liabilities: Long-term debt—GSWC (2) $ 544,047 $ 492,499 $ 415,373 $ 391,198 __________________ (1) Excl udes debt issuance costs of approximately $3.2 million and $3.4 million as of September 30, 2023 and December 31, 2022, respectively. (2) Excludes debt issuance costs of approximately $3.0 million and $3.2 million as of September 30, 2023 and December 31, 2022, res pectively.

Employee Benefit Plans_ (Tables

Employee Benefit Plans: (Tables)	9 Months Ended
	Sep. 30, 2023
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, 2023 and 2022 were as follows: For The Three Months Ended September 30, Pension Benefits Other SERP (dollars in thousands) 2023 2022 2023 2022 2023 2022 Components of Net Periodic Benefits Cost: Service cost $ 705 $ 1,411 $ 33 $ 30 $ 312 $ 298 Interest cost 2,581 1,850 26 13 411 256 Expected return on plan assets (2,617) (3,291) (119) (147) — — Amortization of prior service cost 110 109 — — — — Amortization of actuarial (gain) loss — — (242) (478) (8) 145 Net periodic benefits costs under accounting standards 779 79 (302) (582) 715 699 Regulatory adjustments - deferred (27) — — — — — Total expense (benefit) recognized, before surcharges and allocation to overhead pool $ 752 $ 79 $ (302) $ (582) $ 715 $ 699 For The Nine Months Ended September 30, Pension Benefits Other SERP (dollars in thousands) 2023 2022 2023 2022 2023 2022 Components of Net Periodic Benefits Cost: Service cost $ 2,397 $ 4,233 $ 99 $ 96 $ 936 $ 894 Interest cost 7,607 5,550 77 45 1,233 768 Expected return on plan assets (7,863) (9,873) (358) (441) — — Amortization of prior service cost 326 327 — — — — Amortization of actuarial (gain) loss — — (724) (1,302) (24) 435 Net periodic benefits costs under accounting standards 2,467 237 (906) (1,602) 2,145 2,097 Regulatory adjustments - deferred (211) — — — — — Total expense (benefit) recognized, before surcharges and allocation to overhead pool $ 2,256 $ 237 $ (906) $ (1,602) $ 2,145 $ 2,097

Business Segments (Tables)

Business Segments (Tables)	9 Months Ended
	Sep. 30, 2023
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 balances are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash and exclude U.S. government-funded and third-party prime contractor funded capital expenditures for ASUS, and property installed by developers and conveyed to GSWC and BVES. As Of And For The Three Months Ended September 30, 2023 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 116,231 $ 8,956 $ 26,509 $ — $ 151,696 Operating income (loss) 43,243 2,049 6,204 255 51,751 Interest expense (income), net 6,775 760 394 1,637 9,566 Net property, plant and equipment 1,696,923 137,299 16,249 — 1,850,471 Depreciation and amortization expense (1) 8,610 776 798 — 10,184 Income tax expense (benefit) 8,830 (154) 1,430 (559) 9,547 Capital additions 37,349 9,947 186 — 47,482 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 Nine Months Ended September 30, 2023 Contracted AWR Consolidated (dollars in thousands) Water Electric Services Parent AWR Operating revenues $ 345,851 $ 30,688 $ 93,980 $ — $ 470,519 Operating income (loss) 134,006 7,783 19,854 218 161,861 Interest expense (income), net 18,784 1,987 948 4,389 26,108 Net property, plant and equipment 1,696,923 137,299 16,249 — 1,850,471 Depreciation and amortization expense (1) 26,890 2,283 2,472 — 31,645 Income tax expense (benefit) 29,674 794 4,621 (1,586) 33,503 Capital additions 113,921 20,985 1,225 — 136,131 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 (1) Depreciation computed on GSWC’s and BVES’s transportation equipment is recorded in other operation expenses and totaled $160,000 and $97,000 for the three months ended September 30, 2023 and 2022, respectively, and totaled $683,000 and $286,000 for the nine months ended September 30, 2023 and 2022, respectively. For the nine months ended September 30, 2023, approximately $212,000 of additional depreciation expense on GSWC's transportation equipment was recorded that relates to the cumulative retroactive impact for the full year of 2022 approved in the CPUC final decision in GSWC's general rate case that resulted from an increase to the transportation equipment composite depreciation rates that are retroactive to January 1, 2022.
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, 2023 2022 Total net property, plant and equipment $ 1,850,471 $ 1,718,152 Other assets 354,758 264,423 Total consolidated assets $ 2,205,229 $ 1,982,575

Summary of Significant Accoun_3

Summary of Significant Accounting Policies: (Details)		3 Months Ended			9 Months Ended
	Jun. 28, 2023 USD ($)	Sep. 30, 2023 USD ($) state	Mar. 31, 2023 USD ($) shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) customer state registrant shares	Sep. 30, 2022 USD ($) shares	Nov. 06, 2023 USD ($)	Jun. 16, 2023 USD ($)	Jan. 13, 2023 USD ($)	Dec. 31, 2022 USD ($)
Summary of significant accounting policies
Number of customers | customer					1,000,000
Number of states in which entity operates | state		10			10
Number of registrants filing combined report | registrant					2
Issuances of Common Shares under stock-based compensation plans (in shares) | shares					18,351	24,612
Debt instrument term	5 years
Incremental expansion of borrowing capacity		$ 75,000,000			$ 75,000,000
Notes payable to banks		236,500,000			236,500,000					$ 22,000,000
Notes payable to banks		37,000,000			37,000,000					255,500,000
Syndicated Revolving Credit Facility member [Member]
Summary of significant accounting policies
Line of credit arrangements		566,000			566,000
Repayments of Lines of Credit	$ 280,000,000
Letter of Credit | Subsequent Event
Summary of significant accounting policies
Maximum borrowing capacity on line of credit							$ 10,000,000
Syndicated Revolving Credit Facility member [Member]
Summary of significant accounting policies
Notes payable to banks		133,500,000			133,500,000
ASUS
Summary of significant accounting policies
Payments to affiliate for corporate office administrative and general costs		1,100,000		$ 1,300,000	$ 3,800,000	$ 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
BVES
Summary of significant accounting policies
Payments to affiliate for corporate office administrative and general costs		707,000		$ 663,000	$ 2,800,000	$ 2,100,000
Current borrowing capacity								$ 35,000,000
Incremental expansion of borrowing capacity								25,000,000
Maximum borrowing capacity on line of credit								$ 50,000,000
BVES | Syndicated Revolving Credit Facility member [Member]
Summary of significant accounting policies
Notes payable to banks		37,000,000			$ 37,000,000
BVES | Electric:
Summary of significant accounting policies
Number of customers | customer					24,700
GSWC
Summary of significant accounting policies
Issuances of Common Shares under stock-based compensation plans (in shares) | shares			1		1
Issuance of common share to parent			$ 10,000,000		$ 10,000,000
Intercompany borrowings payment term					24 months
Notes payable to banks		0			$ 0					$ 129,000,000
GSWC | Syndicated Revolving Credit Facility member [Member]
Summary of significant accounting policies
Line of credit arrangements		802,000			802,000
GSWC | Letter of Credit | Subsequent Event
Summary of significant accounting policies
Maximum borrowing capacity on line of credit							20,000,000
GSWC | Syndicated Revolving Credit Facility member [Member]
Summary of significant accounting policies
Notes payable to banks		103,000,000			$ 103,000,000
GSWC | Unsecured Private Placement Notes
Summary of significant accounting policies
Face amount of debt									$ 130,000,000
GSWC | Water:
Summary of significant accounting policies
Number of customers | customer					264,000
Patuxent River Utility Services LLC ( PRUS) | Contracted services:
Summary of significant accounting policies
Period of fixed price contracts to operate and maintain water systems at various military bases					50 years
Initial price contract value		$ 349,000,000
Period of transition to operate and maintain water system at new military base		6 months
Bay State Utility Service LLC (" BSUS") | Contracted services:
Summary of significant accounting policies
Period of fixed price contracts to operate and maintain water systems at various military bases					15 years
Initial price contract value		$ 45,000,000
Contract initial order value to perform an evaluation, construction, and transition services.					$ 2,300,000
Maximum | Syndicated Revolving Credit Facility member [Member]
Summary of significant accounting policies
Current borrowing capacity		$ 150,000,000			$ 150,000,000
Ratio of Indebtedness to Net Capital		0.65			0.65
Maximum | Syndicated Revolving Credit Facility member [Member] | Subsequent Event
Summary of significant accounting policies
Current borrowing capacity							$ 165,000,000
Maximum | ASUS
Summary of significant accounting policies
Period of fixed price contracts to operate and maintain water systems at various military bases					50 years
Maximum | GSWC | Syndicated Revolving Credit Facility member [Member]
Summary of significant accounting policies
Current borrowing capacity		$ 200,000,000			$ 200,000,000

Revenues - Narrative (Details)

Revenues - Narrative (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
ASUS
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation, amount	$ 4,000
ASUS | Minimum
Disaggregation of Revenue [Line Items]
Period of fixed price contracts to operate and maintain water systems at various military bases	15 years
ASUS | Maximum
Disaggregation of Revenue [Line Items]
Period of fixed price contracts to operate and maintain water systems at various military bases	50 years
Revenue, remaining performance obligation, expected timing of satisfaction, period	50 years
GSWC | Cost of capital proceeding
Disaggregation of Revenue [Line Items]
Revenue impact due to lower cost of debt	$ 6.4
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: | BVES | Sales | Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	90%
Water:
Disaggregation of Revenue [Line Items]
Retroactive water revenues impact as a result of a proposed decision	$ 30
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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Total operating revenues	$ 151,696	$ 134,984	$ 470,519	$ 366,161
GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Total operating revenues	116,231	100,799	345,851	265,561
Water: | GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	104,006	92,295	305,186	250,840
Total operating revenues	116,231	100,799	345,851	265,561
Electric: | BVES
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	8,562	8,920	30,820	29,912
Total operating revenues	8,956	8,919	30,688	29,028
Contracted services: | ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	26,509	25,266	93,980	71,572
Tariff-based revenues | Water: | GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	102,225	90,998	301,144	247,108
Tariff-based revenues | Electric: | BVES
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	8,424	8,891	30,416	29,824
Surcharges (cost-recovery activities) | Water: | GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	1,107	672	1,982	2,018
Surcharges (cost-recovery activities) | Electric: | BVES
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	138	29	404	88
Other | Water: | GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	674	625	2,060	1,714
WRAM under/(over)-collection (alternative revenue program) | Water: | GOLDEN STATE WATER COMPANY
Disaggregation of Revenue [Line Items]
Alternative revenue programs, net	12,225	8,504	40,665	14,721
WRAM under/(over)-collection (alternative revenue program) | Electric: | BVES
Disaggregation of Revenue [Line Items]
Alternative revenue programs, net	394	(1)	(132)	(884)
Water | Contracted services: | ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	16,504	16,142	58,103	43,862
Wastewater | Contracted services: | ASUS
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, excluding assessed tax	$ 10,005	$ 9,124	$ 35,877	$ 27,710

Revenues - Assets and Liabiliti

Revenues - Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Unbilled receivable	$ 24,248	$ 20,663
ASUS
Disaggregation of Revenue [Line Items]
Unbilled receivable	10,661	10,125
Receivable from the U.S. government	96,044	85,456
Contract assets	14,008	14,982
Contract liabilities	$ 596	$ 903

Regulatory Matters - Narrative

Regulatory Matters - Narrative (Details)				3 Months Ended	9 Months Ended	12 Months Ended
	Jul. 31, 2023	Jun. 30, 2023	Jun. 29, 2023	Mar. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2024	Sep. 30, 2023 USD ($)	Sep. 30, 2022	Apr. 10, 2023 USD ($)	Dec. 31, 2022 USD ($)
Regulatory matters:
Regulatory asset not accruing carrying costs					$ 67,100,000		$ 67,100,000
Net regulatory Assets					77,667,000		77,667,000			$ (25,454,000)
Regulatory asset amount billed to customers as surcharges					$ 0
Cost of capital proceeding
Regulatory matters:
Adjustment to return on equity, if more than 100 basis point change					0.5
Threshold percentage of Moody's average bond rate used adjusting return on equity and rate of return on rate base, increase (decrease)					0.0100
GSWC
Regulatory matters:
Net regulatory Assets					$ 60,866,000		60,866,000			(26,574,000)
Approved equity capital structure (in percent)			57%
Approved debt capital structure (in percent)			43%
Approved debt capital structure, percentage previously authorized					6.60%
Approved return on equity previously authorized (in percent)					8.90%
Regulatory asset-CEMA					$ 3,500,000		$ 3,500,000
GSWC | Cost of capital proceeding
Regulatory matters:
Approved debt capital structure in May 2021 cost of capital application (in percent)					5.10%
Approved return on equity in May 2021 cost of capital application (in percent)		8.85%
Term for the cost of capital proceeding					3 years
Revenue impact due to lower cost of debt					$ 6,400,000
Triggers for the WCMA adjustment, impact of 103 Basis Point increase in Moody's Rate (in percent)							0.01397	0.01028
Requested return on equity (in percent)	9.36%
GSWC | Cost of capital proceeding | Subsequent Event
Regulatory matters:
Approved return on equity in May 2021 cost of capital application (in percent)						9.36%
Requested return on equity (in percent)						10.06%
BVES
Regulatory matters:
Regulatory asset-CEMA					500,000		$ 500,000		$ 0
Regulatory Asset -incremental vegetation management costs					10,900,000		10,900,000
Regulatory asset- wildfire mitigation plans (WMP)					5,500,000		5,500,000
Regulatory asset CEMA - Storm					1,300,000		1,300,000
2022/2023 general rate case memorandum accounts (unbilled revenue) | GSWC
Regulatory matters:
Net regulatory Assets					$ 55,140,000		$ 55,140,000			0
Amortization period					36 months		36 months
Water revenue adjustment mechanism, net of modified cost balancing account
Regulatory matters:
Increase (decrease) in other regulatory assets				$ (9,800,000)	$ 34,900,000
Regulatory asset recovery periods					24 months
Water revenue adjustment mechanism, net of modified cost balancing account | GSWC
Regulatory matters:
Net regulatory Assets					$ 46,597,000		$ 46,597,000			31,803,000
Commercial paper, term					90 days
Excess deferred income taxes
Regulatory matters:
Regulatory asset not accruing carrying costs					$ 74,400,000		74,400,000
Excess deferred income taxes | GSWC
Regulatory matters:
Net regulatory Assets					(70,515,000)		(70,515,000)			(71,870,000)
Derivative instrument memorandum account (Note 5)
Regulatory matters:
Regulatory asset not accruing carrying costs					1,500,000		1,500,000
Derivative instrument memorandum account (Note 5) | BVES
Regulatory matters:
Net regulatory Assets					(1,525,000)		(1,525,000)			$ (11,847,000)
Pension Costs and Other Postretirement Benefit Costs [Member]
Regulatory matters:
Regulatory asset not accruing carrying costs					2,600,000		2,600,000
Modified Cost Balancing account ("MCBA") | GSWC
Regulatory matters:
Net regulatory Assets					(4,600,000)		(4,600,000)
Water Revenue Adjustment Mechanism ("WRAM") | GSWC
Regulatory matters:
Net regulatory Assets					$ 51,200,000		$ 51,200,000

Regulatory Matters - Schedule o

Regulatory Matters - Schedule of Regulatory Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	$ 77,667	$ (25,454)
GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	60,866	(26,574)
GSWC | Other regulatory liabilities
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	(280)	(9,949)
BVES | Other regulatory liabilities
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	(8,180)	(8,005)
2022/2023 general rate case memorandum accounts (unbilled revenue) | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	55,140	0
Water revenue adjustment mechanism, net of modified cost balancing account | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	46,597	31,803
COVID-19 memorandum accounts | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	3,543	3,478
Excess deferred income taxes | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	(70,515)	(71,870)
Other regulatory assets | GSWC
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	26,381	19,964
Other regulatory assets | BVES
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	10,136	7,965
Derivative instrument memorandum account (Note 5) | BVES
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	(1,525)	(11,847)
Wildfire mitigation and other fire prevention related costs memorandum accounts | BVES
Schedule of Regulatory Assets and Liabilities [Line Items]
Net regulatory Assets	$ 16,370	$ 13,007

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, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Capital stock
Options outstanding (in shares)	0		0	0	0
Issuances of Common Shares under stock-based compensation plans (in shares)				18,351	24,612
Other financing activities				$ (913)	$ (1,236)
Dividends paid				$ 45,294	$ 41,664
Common Stock, Dividends, Per Share, Cash Paid	$ 0.4300		$ 0.3975	$ 1.2250	$ 1.1275
Parent Company
Capital stock
Dividends paid	$ 15,900		$ 14,700	$ 45,300	$ 41,700
GSWC
Capital stock
Issuances of Common Shares under stock-based compensation plans (in shares)		1		1
Other financing activities				$ (835)	(1,134)
Dividends paid	$ 16,000			55,400	$ 27,000
Issuance of common share to parent		$ 10,000		$ 10,000
ASUS
Capital stock
Dividends paid			$ 14,700
Restricted Stock
Capital stock
Restricted stock units outstanding (in shares)	106,879		96,629	106,879	96,629

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, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Basic:
Net income	$ 31,565	$ 38,521	$ 34,407	$ 25,654	$ 19,951	$ 14,162	$ 104,493	$ 59,767
Less: Distributed earnings to common shareholders	15,900			14,690			45,294	41,664
Less: Distributed earnings to participating securities	46			38			124	104
Undistributed earnings	15,619			10,926			59,075	17,999
Undistributed earnings allocated to common shareholders	15,574			10,897			58,913	17,955
Undistributed earnings allocated to participating securities	45			29			162	44
Common shareholders earnings, basic	$ 31,474			$ 25,587			$ 104,207	$ 59,619
Weighted average Common Shares outstanding, basic (in shares)	36,977			36,958			36,974	36,953
Basic earnings per Common Share (in dollars per share)	$ 0.85			$ 0.69			$ 2.82	$ 1.61
Diluted:
Common shareholders earnings, basic	$ 31,474			$ 25,587			$ 104,207	$ 59,619
Undistributed earnings for dilutive stock-based awards	45			29			162	44
Total common shareholders earnings, diluted	$ 31,519			$ 25,616			$ 104,369	$ 59,663
Weighted average Common Shares outstanding, basic (in shares)	36,977			36,958			36,974	36,953
Stock-based compensation (in shares)	94			84			90	81
Weighted Average Number of Diluted Shares (in shares)	37,071			37,042			37,064	37,034
Diluted earnings per Common Share (in dollars per share)	$ 0.85			$ 0.69			$ 2.82	$ 1.61

Derivative Instruments - Narrat

Derivative Instruments - Narrative (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($) MWh	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
BVES
Derivative Instruments, Gain (Loss) [Line Items]
Description of derivative activity volume | MWh	715,221
Commodity Contract
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis with Unobservable Inputs	$ (1,500)
Commodity Contract | BVES
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis with Unobservable Inputs	$ 1,525	$ 4,657	$ 11,847	$ 7,569	$ 8,114	$ 4,441
Minimum | Commodity Contract | BVES
Derivative Instruments, Gain (Loss) [Line Items]
Term of derivative contract	3 years
Maximum | Commodity Contract | BVES
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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at end of the period	$ (1,500)		$ (1,500)
BVES
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value at beginning of the period	4,657	$ 8,114	11,847	$ 4,441
Unrealized (losses) gains on purchase power contracts	(3,132)	(545)	(10,322)	3,128
Fair value at end of the period	$ 1,525	$ 7,569	$ 1,525	$ 7,569

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Mutual Funds | Fair Value, Inputs, Level 1
Fair value of financial instruments
Long-term debt-GSWC	$ 29.6	$ 27.5

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Schedule of Outstanding Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair value of financial instruments
Unamortized Debt Issuance Expense	$ 3,200	$ 3,400
Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	579,047	450,373
Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	523,698	424,151
GOLDEN STATE WATER COMPANY
Fair value of financial instruments
Unamortized Debt Issuance Expense	3,000	3,200
GOLDEN STATE WATER COMPANY | Reported Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	544,047	415,373
GOLDEN STATE WATER COMPANY | Estimate of Fair Value Measurement
Fair value of financial instruments
Long-term Debt, Fair Value	$ 492,499	$ 391,198

Income Taxes_ (Details)

Income Taxes: (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
GSWC
Effective income tax rate
ETRs ( as a percent)	24.90%	25.50%	25.30%	25.20%
Parent
Effective income tax rate
ETRs ( as a percent)	23.20%	24.60%	24.30%	24.10%

Employee Benefit Plans - Schedu

Employee Benefit Plans - Schedule of Net Periodic Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Components of Net Periodic Benefits Cost:
Regulatory adjustments - deferred			$ (86,070)	$ (14,065)
Pension Benefits
Components of Net Periodic Benefits Cost:
Service cost	$ 705	$ 1,411	2,397	4,233
Interest cost	2,581	1,850	7,607	5,550
Expected return on plan assets	(2,617)	(3,291)	(7,863)	(9,873)
Amortization of prior service cost	110	109	326	327
Amortization of actuarial (gain) loss	0	0	0	0
Net periodic benefits costs under accounting standards	779	79	2,467	237
Regulatory adjustments - deferred	(27)	0	(211)	0
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	752	79	2,256	237
Other Postretirement Benefits
Components of Net Periodic Benefits Cost:
Service cost	33	30	99	96
Interest cost	26	13	77	45
Expected return on plan assets	(119)	(147)	(358)	(441)
Amortization of prior service cost	0	0	0	0
Amortization of actuarial (gain) loss	(242)	(478)	(724)	(1,302)
Net periodic benefits costs under accounting standards	(302)	(582)	(906)	(1,602)
Regulatory adjustments - deferred	0	0	0	0
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	(302)	(582)	(906)	(1,602)
SERP
Components of Net Periodic Benefits Cost:
Service cost	312	298	936	894
Interest cost	411	256	1,233	768
Expected return on plan assets	0	0	0	0
Amortization of prior service cost	0	0	0	0
Amortization of actuarial (gain) loss	(8)	145	(24)	435
Net periodic benefits costs under accounting standards	715	699	2,145	2,097
Regulatory adjustments - deferred	0	0	0	0
Total expense (benefit) recognized, before surcharges and allocation to overhead pool	$ 715	$ 699	$ 2,145	$ 2,097

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
Increase (Decrease) in Regulatory Assets and Liabilities			$ 86,070	$ 14,065
GSWC
Defined Benefit Plan Disclosure [Line Items]
Increase (Decrease) in Regulatory Assets and Liabilities			81,854	12,549
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Plan Assets, Contributions by Employer			2,900
Increase (Decrease) in Regulatory Assets and Liabilities	$ 27	$ 0	211	0
Pension Benefits | GSWC
Defined Benefit Plan Disclosure [Line Items]
Regulatory adjustment — deferred	(1,138)		(1,138)
Pension Benefits | BVES
Defined Benefit Plan Disclosure [Line Items]
Regulatory adjustment — deferred	$ (205)		$ (205)
Pension Benefits | Water: | GSWC
Defined Benefit Plan Disclosure [Line Items]
Increase (Decrease) in Regulatory Assets and Liabilities		$ 27		$ 211

Contingencies (Details)

Contingencies (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($) item
ASUS | Minimum
Loss Contingencies [Line Items]
Period of Fixed Price Contracts to Operate and Maintain Water Systems at Various Military Bases	15 years
ASUS | Maximum
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	$ 6.3
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, 2023 item segment
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, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Details of reportable segment
Operating revenues	$ 151,696	$ 134,984	$ 470,519	$ 366,161
Operating income (loss)	51,751	40,340	161,861	99,022
Interest expense (income), net	9,566	6,664	26,108	17,859
Net property, plant and equipment	1,850,471	1,718,152	1,850,471	1,718,152	$ 1,753,766
Depreciation and amortization	10,184	10,117	31,645	30,402
Income tax expense	9,547	8,360	33,503	19,026
Capital additions	47,482	45,504	136,131	122,056
AWR | Intersegment Eliminations
Details of reportable segment
Operating revenues	0	0	0	0
Operating income (loss)	255	(1)	218	(6)
Interest expense (income), net	1,637	711	4,389	1,272
Net property, plant and equipment	0	0	0	0
Depreciation and amortization	0	0	0	0
Income tax expense	(559)	(296)	(1,586)	(641)
Capital additions	0	0	0	0
GOLDEN STATE WATER COMPANY
Details of reportable segment
Operating revenues	116,231	100,799	345,851	265,561
Operating income (loss)	43,243	32,451	134,006	77,161
Net property, plant and equipment	1,696,923		1,696,923		$ 1,616,718
Depreciation and amortization	8,610	8,475	26,890	25,573
Income tax expense	8,830	6,831	29,674	14,623
GOLDEN STATE WATER COMPANY | Water:
Details of reportable segment
Operating revenues	116,231	100,799	345,851	265,561
Public Utilities Property Plant and Equipment Depreciation on Transportation Equipment			212
GOLDEN STATE WATER COMPANY | Reportable Legal Entities | Water:
Details of reportable segment
Operating revenues	116,231	100,799	345,851	265,561
Operating income (loss)	43,243	32,451	134,006	77,161
Interest expense (income), net	6,775	5,625	18,784	16,088
Net property, plant and equipment	1,696,923	1,584,888	1,696,923	1,584,888
Depreciation and amortization	8,610	8,475	26,890	25,573
Income tax expense	8,830	6,831	29,674	14,623
Capital additions	37,349	40,684	113,921	107,668
BVES | Electric:
Details of reportable segment
Operating revenues	8,956	8,919	30,688	29,028
BVES | Reportable Legal Entities | Electric:
Details of reportable segment
Operating revenues	8,956	8,919	30,688	29,028
Operating income (loss)	2,049	2,337	7,783	7,973
Interest expense (income), net	760	355	1,987	763
Net property, plant and equipment	137,299	115,379	137,299	115,379
Depreciation and amortization	776	709	2,283	2,049
Income tax expense	(154)	478	794	1,645
Capital additions	9,947	4,711	20,985	13,485
ASUS | Reportable Legal Entities | Contracted services:
Details of reportable segment
Operating revenues	26,509	25,266	93,980	71,572
Operating income (loss)	6,204	5,553	19,854	13,894
Interest expense (income), net	394	(27)	948	(264)
Net property, plant and equipment	16,249	17,885	16,249	17,885
Depreciation and amortization	798	933	2,472	2,780
Income tax expense	1,430	1,347	4,621	3,399
Capital additions	186	109	1,225	903
Golden State Water Company and Bear Valley Electric Service Inc.
Details of reportable segment
Public Utilities Property Plant and Equipment Depreciation on Transportation Equipment	$ 160	$ 97	$ 683	$ 286

Business Segments - Schedule _2

Business Segments - Schedule of PPE (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Segment Reporting [Abstract]
Total net property, plant and equipment	$ 1,850,471	$ 1,753,766	$ 1,718,152
Other assets	354,758		264,423
Total Assets	$ 2,205,229	$ 2,034,374	$ 1,982,575