Utility Plant and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Registrant's utility plant utilized in continuing operations by major asset class

The following table shows Registrant’s utility plant by major asset class:



	GSWC December 31,						AWR December 31,
(dollars in thousands)	2013			2012			2013			2012
Water
Land	$	15,423		$	15,357		$	15,423		$	15,357
Intangible assets	34,001			33,731			34,019			33,750
Source of water supply	75,651			72,020			75,651			72,020
Pumping	147,390			142,586			147,390			142,586
Water treatment	70,947			63,738			70,947			63,738
Transmission and distribution	856,823			796,973			856,823			796,973
General	107,274			103,308			116,346			112,206
	1,307,509			1,227,713			1,316,599			1,236,630
Electric
Transmission and distribution	58,400			56,757			58,400			56,757
Generation	12,547			12,547			12,547			12,547
General (1)	8,413			8,349			8,413			8,349
	79,360			77,653			79,360			77,653

Less — accumulated depreciation	(466,329		)	(437,949		)	(471,665		)	(442,316		)
Construction work in progress	56,754			45,720			57,183			45,824
Net utility plant	$	977,294		$	913,137		$	981,477		$	917,791

(1) Includes intangible assets of $1.2 million for studies performed in association with the electricity segment of the Registrant’s operations for the years ended December 31, 2013 and 2012.

Schedule of components of intangible assets

As of December 31, 2013 and 2012, intangible assets consist of the following:



	Weighted Average Amortization	GSWC December 31,						AWR December 31,
(dollars in thousands)	Period	2013			2012			2013			2012
Intangible assets:
Conservation	24 years	$	9,496		$	9,496		$	9,496		$	9,496
Water and service rights (2)	25 years	8,124			8,124			8,695			8,695
Water planning studies	14 years	17,214			16,945			17,214			16,945
Total amortized intangible assets		34,834			34,565			35,405			35,136
Less — accumulated amortization		(22,459		)	(20,656		)	(22,530		)	(20,715		)
Intangible assets, net of amortization		$	12,375		$	13,909		$	12,875		$	14,421

Intangible assets not subject to amortization (3)		$	409		$	409		$	427		$	427

Schedule of estimated future consolidated amortization expenses related to intangible assets

Estimated future consolidated amortization expenses related to intangible assets for the succeeding five years are (in thousands):



	Amortization Expense
2014	$	2,436
2015	1,962
2016	1,487
2017	1,487
2018	1,487
Total	$	8,859

Schedule of reconciliation of the beginning and ending aggregate carrying amount of the asset retirement obligations

The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other Credits” on the balance sheets as of December 31, 2013 and 2012:



(dollars in thousands)	GSWC
Obligation at December 31, 2011	$	2,989
Additional liabilities incurred	48
Liabilities settled	(209		)
Accretion	190
Obligation at December 31, 2012	$	3,018
Additional liabilities incurred	11
Liabilities settled	(126		)
Accretion	192
Obligation at December 31, 2013	$	3,095