XML 26 R10.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Utility Plant and Intangible Assets | 12 Months Ended
--- | ---
Dec. 31, 2015
Utility Plant and Intangible Assets |
Utility Plant and Intangible Assets | Utility Plant and Intangible Assets The following table shows Registrant’s utility plant by major asset class:
|  | GSWC December 31, |  | AWR December 31,
(dollars in thousands) |  | 2015 |  | 2014 |  | 2015 |  | 2014
Water |  |  |  |  |  |  |  |  |  |  |  |
Land |  | $ | 15,299 |  |  | $ | 15,423 |  |  | $ | 15,299 |  |  | $ | 15,423 |
Intangible assets |  | 34,830 |  |  | 34,063 |  |  | 34,848 |  |  | 34,081 |
Source of water supply |  | 86,914 |  |  | 80,614 |  |  | 86,914 |  |  | 80,614 |
Pumping |  | 161,668 |  |  | 155,802 |  |  | 161,668 |  |  | 155,802 |
Water treatment |  | 72,238 |  |  | 71,519 |  |  | 72,238 |  |  | 71,519 |
Transmission and distribution |  | 941,651 |  |  | 894,789 |  |  | 941,651 |  |  | 894,789 |
General |  | 115,424 |  |  | 110,864 |  |  | 126,438 |  |  | 121,552 |
|  | 1,428,024 |  |  | 1,363,074 |  |  | 1,439,056 |  |  | 1,373,780 |
Electric |  |  |  |  |  |  |  |  |  |  |  |
Transmission and distribution |  | 66,121 |  |  | 60,035 |  |  | 66,121 |  |  | 60,035 |
Generation |  | 12,563 |  |  | 12,547 |  |  | 12,563 |  |  | 12,547 |
General (1) |  | 9,797 |  |  | 9,054 |  |  | 9,797 |  |  | 9,054 |
|  | 88,481 |  |  | 81,636 |  |  | 88,481 |  |  | 81,636 |
Less — accumulated depreciation |  | (522,749 | ) |  | (494,000 | ) |  | (529,698 | ) |  | (500,239 | )
Construction work in progress |  | 62,360 |  |  | 48,170 |  |  | 62,955 |  |  | 48,343 |
Net utility plant |  | $ | 1,056,116 |  |  | $ | 998,880 |  |  | $ | 1,060,794 |  |  | $ | 1,003,520 |
(1) Includes intangible assets of $1.2 million for the years ended December 31, 2015 and 2014 for studies performed in association with the electricity segment of the Registrant’s operations. As of December 31, 2015 and 2014, intangible assets consist of the following:
|  | Weighted Average Amortization |  | GSWC December 31, |  | AWR December 31,
(dollars in thousands) |  | Period |  | 2015 |  | 2014 |  | 2015 |  | 2014
Intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Conservation |  | 30 years |  | $ | 9,496 |  |  | $ | 9,496 |  |  | $ | 9,496 |  |  | $ | 9,496 |
Water and service rights (2) |  | 30 years |  | 8,124 |  |  | 8,124 |  |  | 8,695 |  |  | 8,695 |
Water planning studies |  | 14 years |  | 18,044 |  |  | 17,277 |  |  | 18,044 |  |  | 17,277 |
Total intangible assets |  |  |  | 35,664 |  |  | 34,897 |  |  | 36,235 |  |  | 35,468 |
Less — accumulated amortization |  |  |  | (26,196 | ) |  | (24,373 | ) |  | (26,291 | ) |  | (24,456 | )
Intangible assets, net of amortization |  |  |  | $ | 9,468 |  |  | $ | 10,524 |  |  | $ | 9,944 |  |  | $ | 11,012 |
Intangible assets not subject to amortization (3) |  |  |  | $ | 409 |  |  | $ | 409 |  |  | $ | 427 |  |  | $ | 427 |
(2) Includes intangible assets of $571,000 for contracted services included in "Other Property and Investments" on the consolidated balance sheets as of December 31, 2015 and 2014. (3) The intangible assets not subject to amortization primarily consist of organization and consent fees. For the years ended December 31, 2015, 2014 and 2013, amortization of intangible assets was $1.8 million, $1.9 million and $1.9 million, respectively, for AWR and GSWC. Estimated future consolidated amortization expenses related to intangible assets for the succeeding five years are (in thousands):
|  | Amortization Expense
2016 |  | $ | 1,772 |
2017 |  | 1,741 |
2018 |  | 1,732 |
2019 |  | 1,499 |
2020 |  | 1,374 |
Total |  | $ | 8,118 |
There is no material difference between the consolidated operations of AWR and the operations of GSWC in regards to the future amortization expense of intangible assets. 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, 2015 and 2014:
(dollars in thousands) |  | GSWC
Obligation at December 31, 2013 |  | $ | 3,095 |
Additional liabilities incurred |  | 6 |
Liabilities settled |  | (66 | )
Accretion |  | 199 |
Obligation at December 31, 2014 |  | $ | 3,234 |
Additional liabilities incurred |  | 7 |
Liabilities settled |  | — |
Accretion |  | 209 |
Revision of previous estimates |  | 707 |
Obligation at December 31, 2015 |  | $ | 4,157 |
Registrant follows the accounting guidance for asset retirement obligations. Because retirement costs have historically been recovered through rates at the time of retirement, upon implementing this guidance, the cumulative effect of the adoption of the authoritative guidance was reflected as a regulatory asset.

X
- Definition -- None. No documentation exists for this element. -- + References No definition available. + Details
Name: | awr_UtilityPlantAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | awr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Entire disclosure of property, plant, equipment and intangible assets of the reporting entity. + References No definition available. + Details
Name: | awr_UtilityPlantAndIntangibleAssetsDisclosureTextBlock
Namespace Prefix: | awr_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration