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Business Segments:
 9 Months Ended
Sep. 30, 2016
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. On a stand-alone basis, AWR has no material assets other than its investments in its subsidiaries on a stand-alone basis. 
 
All activities of GSWC, a rate-regulated utility, are geographically located within California. Activities of ASUS and the Military Utility Privatization Subsidiaries are conducted in California, Florida, Georgia, Maryland, New Mexico, North Carolina, South Carolina, Texas, and Virginia.  Each of ASUS’s wholly owned subsidiaries is, or is expected to be, 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 or will be filed, as appropriate, with the commissions in the states in which ASUS’s Military Utility Privatization Subsidiaries are incorporated.
 
The tables below set forth information relating to GSWC’s operating segments, ASUS and the Military Utility Privatization 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 plant amounts are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash, and exclude U.S. government- and third-party contractor-funded capital expenditures for ASUS and property installed by developers and conveyed to GSWC.
 
 
As Of And For The Three Months Ended September 30, 2016
 
 
GSWC
 
 
 
AWR
 
Consolidated
(dollars in thousands)
 
Water
 
Electric
 
ASUS
 
Parent
 
AWR
Operating revenues
 
$
90,617

 
$
8,146

 
$
25,043

 
$
—

 
$
123,806

Operating income (loss)
 
32,642

 
1,500

 
5,487

 
(12
)
 
39,617

Interest expense, net
 
5,145

 
328

 
12

 
39

 
5,524

Utility plant
 
1,068,048

 
54,880

 
5,660

 
—

 
1,128,588

Depreciation and amortization expense (1)
 
8,734

 
506

 
246

 
—

 
9,486

Income tax expense (benefit)
 
10,575

 
466

 
1,951

 
(284
)
 
12,708

Capital additions
 
32,655

 
1,290

 
628

 
—

 
34,573


 
 
As Of And For The Three Months Ended September 30, 2015
 
 
GSWC
 
 
 
AWR
 
Consolidated
(dollars in thousands)
 
Water
 
Electric
 
ASUS
 
Parent
 
AWR
Operating revenues
 
$
97,273

 
$
7,946

 
$
27,756

 
$
—

 
$
132,975

Operating income (loss)
 
33,178

 
903

 
7,108

 
(4
)
 
41,185

Interest expense, net
 
5,117

 
267

 
7

 
(25
)
 
5,366

Utility plant
 
977,549

 
50,294

 
4,276

 
—

 
1,032,119

Depreciation and amortization expense (1)
 
9,773

 
468

 
271

 
—

 
10,512

Income tax expense (benefit)
 
11,819

 
290

 
2,590

 
(305
)
 
14,394

Capital additions
 
22,608

 
2,881

 
152

 
—

 
25,641


 
 
As Of And For The Nine Months Ended September 30, 2016
 
 
GSWC
 
 
 
AWR
 
Consolidated
(dollars in thousands)
 
Water
 
Electric
 
ASUS
 
Parent
 
AWR
Operating revenues
 
$
237,987

 
$
26,420

 
$
64,880

 
$
—

 
$
329,287

Operating income (loss)
 
76,502

 
4,840

 
11,298

 
(16
)
 
92,624

Interest expense, net
 
15,272

 
997

 
29

 
90

 
16,388

Utility plant
 
1,068,048

 
54,880

 
5,660

 
—

 
1,128,588

Depreciation and amortization expense (1)
 
26,597

 
1,520

 
761

 
—

 
28,878

Income tax expense (benefit)
 
23,528

 
1,675

 
4,029

 
(655
)
 
28,577

Capital additions
 
93,189

 
4,972

 
1,746

 
—

 
99,907


 
 
As Of And For The Nine Months Ended September 30, 2015
 
 
GSWC
 
 
 
AWR
 
Consolidated
(dollars in thousands)
 
Water
 
Electric
 
ASUS
 
Parent
 
AWR
Operating revenues
 
$
256,358

 
$
26,804

 
$
65,364

 
$
—

 
$
348,526

Operating income (loss)
 
79,391

 
4,398

 
12,825

 
(9
)
 
96,605

Interest expense, net
 
15,026

 
891

 
23

 
(33
)
 
15,907

Utility plant
 
977,549

 
50,294

 
4,276

 
—

 
1,032,119

Depreciation and amortization expense (1)
 
29,482

 
1,235

 
879

 
—

 
31,596

Income tax expense (benefit)
 
26,550

 
1,606

 
4,349

 
(679
)
 
31,826

Capital additions
 
52,770

 
6,560

 
518

 
—

 
59,848

 
(1)        Depreciation computed on GSWC’s transportation equipment is recorded in other operating expenses and totaled $68,000 and $140,000 for the three months ended September 30, 2016 and 2015, respectively, and $202,000 and $514,000 for the nine months ended September 30, 2016 and 2015, respectively.

The following table reconciles total utility plant (a key figure for ratemaking) to total consolidated assets (in thousands):
 
 
September 30,
 
 
2016
 
2015
Total utility plant
 
$
1,128,588

 
$
1,032,119

Other assets
 
311,798

 
325,312

Total consolidated assets (2)
 
$
1,440,386

 
$
1,357,431


 
(2) Total consolidated assets shown as of September 30, 2016 and 2015 excludes $4.4 million and $4.7 million, respectively, of debt issuance costs (except for AWR's revolving credit facility costs), which were previously reported as "Other assets" prior to the adoption of Accounting Standard Updated 2015-03, Simplifying the Presentation of Debt Issuance Costs as disclosed in Note 1. Credit facility costs continue to be reported as "Other assets."