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Utility Plant and Intangible Assets | 12 Months Ended
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Dec. 31, 2016
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:
|  | AWR December 31, |  | GSWC December 31,
(dollars in thousands) |  | 2016 |  | 2015 |  | 2016 |  | 2015
Water |  |  |  |  |  |  |  |
Land |  | $ | 15,393 |  |  | $ | 15,299 |  |  | $ | 15,393 |  |  | $ | 15,299 |
Intangible assets |  | 36,291 |  |  | 34,848 |  |  | 36,273 |  |  | 34,830 |
Source of water supply |  | 86,775 |  |  | 86,914 |  |  | 86,775 |  |  | 86,914 |
Pumping |  | 169,983 |  |  | 161,668 |  |  | 169,983 |  |  | 161,668 |
Water treatment |  | 74,980 |  |  | 72,238 |  |  | 74,980 |  |  | 72,238 |
Transmission and distribution |  | 1,014,925 |  |  | 941,651 |  |  | 1,014,925 |  |  | 941,651 |
General |  | 127,969 |  |  | 126,438 |  |  | 116,090 |  |  | 115,424 |
|  | 1,526,316 |  |  | 1,439,056 |  |  | 1,514,419 |  |  | 1,428,024 |
Electric |  |  |  |  |  |  |  |
Transmission and distribution |  | 71,112 |  |  | 66,121 |  |  | 71,112 |  |  | 66,121 |
Generation |  | 12,583 |  |  | 12,563 |  |  | 12,583 |  |  | 12,563 |
General (1) |  | 10,314 |  |  | 9,797 |  |  | 10,314 |  |  | 9,797 |
|  | 94,009 |  |  | 88,481 |  |  | 94,009 |  |  | 88,481 |
Less — accumulated depreciation |  | (532,753 | ) |  | (529,698 | ) |  | (524,927 | ) |  | (522,749 | )
Construction work in progress |  | 63,354 |  |  | 62,955 |  |  | 61,810 |  |  | 62,360 |
Net utility plant |  | $ | 1,150,926 |  |  | $ | 1,060,794 |  |  | $ | 1,145,311 |  |  | $ | 1,056,116 |
(1) Includes intangible assets of $1.2 million for the years ended December 31, 2016 and 2015 for studies performed in association with the electricity segment of the Registrant’s operations. As of December 31, 2016 and 2015, intangible assets consist of the following:
|  | Weighted Average Amortization |  | AWR December 31, |  | GSWC December 31,
(dollars in thousands) |  | Period |  | 2016 |  | 2015 |  | 2016 |  | 2015
Intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Conservation programs |  | 3 years |  | $ | 9,496 |  |  | $ | 9,496 |  |  | $ | 9,496 |  |  | $ | 9,496 |
Water and service rights (2) |  | 30 years |  | 8,695 |  |  | 8,695 |  |  | 8,124 |  |  | 8,124 |
Water planning studies |  | 14 years |  | 19,487 |  |  | 18,044 |  |  | 19,487 |  |  | 18,044 |
Total intangible assets |  |  |  | 37,678 |  |  | 36,235 |  |  | 37,107 |  |  | 35,664 |
Less — accumulated amortization |  |  |  | (28,108 | ) |  | (26,291 | ) |  | (28,001 | ) |  | (26,196 | )
Intangible assets, net of amortization |  |  |  | $ | 9,570 |  |  | $ | 9,944 |  |  | $ | 9,106 |  |  | $ | 9,468 |
Intangible assets not subject to amortization (3) |  |  |  | $ | 427 |  |  | $ | 427 |  |  | $ | 409 |  |  | $ | 409 |
(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, 2016 and 2015. (3) The intangible assets not subject to amortization primarily consist of organization and consent fees. For the years ended December 31, 2016, 2015 and 2014, amortization of intangible assets was $1.9 million, $1.8 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
2017 |  | $ | 1,922 |
2018 |  | 1,922 |
2019 |  | 1,737 |
2020 |  | 1,609 |
2021 |  | 1,485 |
Total |  | $ | 8,675 |
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, 2016 and 2015:
(dollars in thousands) |  | GSWC
Obligation at December 31, 2014 |  | $ | 3,234 |
Additional liabilities incurred |  | 7 |
Accretion |  | 209 |
Revision of previous estimates |  | 707 |
Obligation at December 31, 2015 |  | $ | 4,157 |
Additional liabilities incurred |  | 121 |
Liabilities settled |  | (112 | )
Accretion |  | 227 |
Obligation at December 31, 2016 |  | $ | 4,393 |
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.
Schedule of Public Utility Property Plant and Equipment Components [Table Text Block] | The following table shows Registrant’s utility plant by major asset class:
|  | AWR December 31, |  | GSWC December 31,
(dollars in thousands) |  | 2016 |  | 2015 |  | 2016 |  | 2015
Water |  |  |  |  |  |  |  |
Land |  | $ | 15,393 |  |  | $ | 15,299 |  |  | $ | 15,393 |  |  | $ | 15,299 |
Intangible assets |  | 36,291 |  |  | 34,848 |  |  | 36,273 |  |  | 34,830 |
Source of water supply |  | 86,775 |  |  | 86,914 |  |  | 86,775 |  |  | 86,914 |
Pumping |  | 169,983 |  |  | 161,668 |  |  | 169,983 |  |  | 161,668 |
Water treatment |  | 74,980 |  |  | 72,238 |  |  | 74,980 |  |  | 72,238 |
Transmission and distribution |  | 1,014,925 |  |  | 941,651 |  |  | 1,014,925 |  |  | 941,651 |
General |  | 127,969 |  |  | 126,438 |  |  | 116,090 |  |  | 115,424 |
|  | 1,526,316 |  |  | 1,439,056 |  |  | 1,514,419 |  |  | 1,428,024 |
Electric |  |  |  |  |  |  |  |
Transmission and distribution |  | 71,112 |  |  | 66,121 |  |  | 71,112 |  |  | 66,121 |
Generation |  | 12,583 |  |  | 12,563 |  |  | 12,583 |  |  | 12,563 |
General (1) |  | 10,314 |  |  | 9,797 |  |  | 10,314 |  |  | 9,797 |
|  | 94,009 |  |  | 88,481 |  |  | 94,009 |  |  | 88,481 |
Less — accumulated depreciation |  | (532,753 | ) |  | (529,698 | ) |  | (524,927 | ) |  | (522,749 | )
Construction work in progress |  | 63,354 |  |  | 62,955 |  |  | 61,810 |  |  | 62,360 |
Net utility plant |  | $ | 1,150,926 |  |  | $ | 1,060,794 |  |  | $ | 1,145,311 |  |  | $ | 1,056,116 |
(1) Includes intangible assets of $1.2 million for the years ended December 31, 2016 and 2015 for studies performed in association with the electricity segment of the Registrant’s operations.

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