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Business Segments | 12 Months Ended
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Dec. 31, 2013
Segment Reporting [Abstract] |
Business Segments | Business Segments AWR has three reportable segments, water, electric and contracted services, whereas GSWC has two segments, water and electric. AWR has no material assets other than its investments in its subsidiaries on a stand-alone basis. All activities of GSWC are geographically located within California. The operating activities of Chaparral City Water Company ("CCWC") have been included in discontinued operations as described in Note 19. All activities of CCWC were located in the state of Arizona. GSWC and CCWC are rate-regulated utilities. Activities of ASUS and its subsidiaries are conducted in California, Georgia, Maryland, New Mexico, North Carolina, South Carolina, Texas and Virginia. Each of ASUS’s wholly-owned subsidiaries is regulated by the state in which the subsidiary primarily conducts water and/or wastewater operations. Fees charged for operations and maintenance and renewal and replacement services are based upon the terms of the contracts with the U.S. government which have been filed with the commissions in the states in which ASUS’s subsidiaries are incorporated. The tables below set forth information relating to GSWC’s operating segments, ASUS and its subsidiaries and other matters. Total assets by segment are not presented below, as certain of Registrant’s assets are not tracked by segment. The utility plants are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash and exclude government-funded capital expenditures for ASUS, property installed by developers and conveyed to GSWC and through May 31, 2011 for CCWC.
|  | As Of And For The Year Ended December 31, 2013
|  | GSWC |  | ASUS |  | AWR |  | Consolidated
(dollars in thousands) |  | Water |  | Electric |  | Contracts |  | Parent |  | AWR
Operating revenues |  | $ | 320,131 |  |  | $ | 38,409 |  |  | $ | 113,537 |  |  | $ | — |  |  | $ | 472,077 |
Operating income (loss) |  | 95,932 |  |  | 6,411 |  |  | 16,737 |  |  | (8 | ) |  | 119,072 |
Interest expense, net |  | 20,236 |  |  | 1,436 |  |  | 264 |  |  | (228 | ) |  | 21,708 |
Utility Plant |  | 936,386 |  |  | 40,908 |  |  | 4,183 |  |  | — |  |  | 981,477 |
Depreciation and amortization expense (1) |  | 36,636 |  |  | 2,316 |  |  | 1,138 |  |  | — |  |  | 40,090 |
Income tax expense/(benefit) |  | 30,679 |  |  | 2,455 |  |  | 4,911 |  |  | (2,262 | ) |  | 35,783 |
Capital additions |  | 94,581 |  |  | 2,124 |  |  | 674 |  |  | — |  |  | 97,379 |
|  | As Of And For The Year Ended December 31, 2012
|  | GSWC |  | ASUS |  | AWR |  | Consolidated
(dollars in thousands) |  | Water |  | Electric |  | Contracts |  | Parent |  | AWR
Operating revenues |  | $ | 305,898 |  |  | $ | 37,033 |  |  | $ | 123,977 |  |  | $ | — |  |  | $ | 466,908 |
Operating income (loss) |  | 78,104 |  |  | 8,501 |  |  | 24,608 |  |  | (119 | ) |  | 111,094 |
Interest expense, net |  | 19,783 |  |  | 1,533 |  |  | 179 |  |  | (63 | ) |  | 21,432 |
Utility Plant |  | 871,756 |  |  | 41,381 |  |  | 4,654 |  |  | — |  |  | 917,791 |
Depreciation and amortization expense (1) |  | 37,905 |  |  | 2,292 |  |  | 1,188 |  |  | — |  |  | 41,385 |
Income tax expense |  | 24,231 |  |  | 2,269 |  |  | 9,437 |  |  | 8 |  |  | 35,945 |
Capital additions |  | 62,500 |  |  | 4,331 |  |  | 1,273 |  |  | — |  |  | 68,104 |
|  | As Of And For The Year Ended December 31, 2011
|  | GSWC |  | CCWC |  | ASUS |  | AWR |  | Consolidated
(dollars in thousands) |  | Water |  | Electric |  | Water |  | Contracts |  | Parent |  | AWR
Operating revenues |  | $ | 300,450 |  |  | $ | 36,275 |  |  | $ | — |  |  | $ | 83,188 |  |  | $ | — |  |  | $ | 419,913 |
Operating income (loss) (2) |  | 77,017 |  |  | 6,661 |  |  | (356 | ) |  | 11,855 |  |  | (73 | ) |  | 95,104 |
Interest expense, net |  | 20,990 |  |  | 1,501 |  |  | — |  |  | 372 |  |  | (41 | ) |  | 22,822 |
Utility Plant |  | 852,264 |  |  | 39,681 |  |  | — |  |  | 4,555 |  |  | — |  |  | 896,500 |
Depreciation and amortization expense (1) |  | 35,450 |  |  | 2,011 |  |  | — |  |  | 888 |  |  | — |  |  | 38,349 |
Income tax expense/(benefit) |  | 24,151 |  |  | 1,820 |  |  | (145 | ) |  | 4,431 |  |  | (181 | ) |  | 30,076 |
Income from discontinued operations, net of tax (3) |  | — |  |  | — |  |  | 1,612 |  |  | — |  |  | 2,237 |  | (4) | 3,849 |
Capital additions |  | 73,991 |  |  | 4,447 |  |  | — |  |  | 1,843 |  |  | — |  |  | 80,281 |
The following table reconciles total utility plant (a key figure for rate-making) to total consolidated assets (in thousands):
| December 31,
| 2013 |  | 2012 |  | 2011
Total utility plant | $ | 981,477 |  |  | $ | 917,791 |  |  | $ | 896,500 |
Other assets | 328,706 |  |  | 363,152 |  |  | 341,862 |
Total consolidated assets | $ | 1,310,183 |  |  | $ | 1,280,943 |  |  | $ | 1,238,362 |
(1) Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $877,000, $1.8 million and $2.5 million for the years ended December 31, 2013, 2012 and 2011, respectively. (2) Operating income (loss) includes CCWC’s allocated corporate overhead costs that are now primarily at GSWC. (3) In accordance with the accounting guidance relating to assets held for sale, Registrant did not record depreciation expense for CCWC in 2012. (4) Included in discontinued operations for the year ended December 31, 2011 are direct transaction costs of $449,000 ($217,000 after tax) for legal and consulting services in connection with the sale of CCWC.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
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