Allowance for Doubtful Accounts

The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries. Provisions included in 2014, 2013 and 2012 for AWR and GSWC are as follows:



	AWR
	December 31,
(dollars in thousands)	2014			2013			2012
Balance at beginning of year	$	1,187		$	1,228		$	1,048
Provision charged to expense	991			1,145			1,710
Accounts written off, net of recoveries	(1,286		)	(1,186		)	(1,530		)
Balance at end of year	$	892		$	1,187		$	1,228

Allowance for doubtful accounts related to accounts receivable-customer	$	803		$	755		$	797
Allowance for doubtful accounts related to receivable from U.S. government	—			—			8
Allowance for doubtful accounts related to other accounts receivable	89			432			423
Total allowance for doubtful accounts	$	892		$	1,187		$	1,228



	GSWC
	December 31,
(dollars in thousands)	2014			2013			2012
Balance at beginning of year	$	1,114		$	1,177		$	1,005
Provision charged to expense	1,055			1,056			1,668
Accounts written off, net of recoveries	(1,277		)	(1,119		)	(1,496		)
Balance at end of year	$	892		$	1,114		$	1,177

Allowance for doubtful accounts related to accounts receivable-customer	$	803		$	755		$	797
Allowance for doubtful accounts related to other accounts receivable	89			359			380
Total allowance for doubtful accounts	$	892		$	1,114		$	1,177