Allowance for Doubtful Accounts

12 Months Ended

Dec. 31, 2015

The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries. Provisions included in 2015, 2014 and 2013 for AWR and GSWC are as follows:



	AWR
	December 31,
(dollars in thousands)	2015			2014			2013
Balance at beginning of year	$	892		$	1,187		$	1,228
Provision charged to expense	869			991			1,145
Accounts written off, net of recoveries	(817		)	(1,286		)	(1,186		)
Balance at end of year	$	944		$	892		$	1,187

Allowance for doubtful accounts related to accounts receivable-customer	$	790		$	803		$	755
Allowance for doubtful accounts related to other accounts receivable	154			89			432
Total allowance for doubtful accounts	$	944		$	892		$	1,187



	GSWC
	December 31,
(dollars in thousands)	2015			2014			2013
Balance at beginning of year	$	892		$	1,114		$	1,177
Provision charged to expense	844			1,055			1,056
Accounts written off, net of recoveries	(817		)	(1,277		)	(1,119		)
Balance at end of year	$	919		$	892		$	1,114

Allowance for doubtful accounts related to accounts receivable-customer	$	790		$	803		$	755
Allowance for doubtful accounts related to other accounts receivable	129			89			359
Total allowance for doubtful accounts	$	919		$	892		$	1,114