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Business Segments
 12 Months Ended
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.