Utility Plant and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Registrant's utility plant utilized in continuing operations by major asset class

The following table shows Registrant’s utility plant by major asset class:



	AWR December 31,						GSWC December 31,
(dollars in thousands)	2017			2016			2017			2016
Water
Land	$	14,895		$	15,393		$	14,895		$	15,393
Intangible assets	29,396			36,291			29,378			36,273
Source of water supply	88,168			86,775			88,168			86,775
Pumping	178,252			169,983			178,252			169,983
Water treatment	78,999			74,980			78,999			74,980
Transmission and distribution	1,064,271			1,014,925			1,064,271			1,014,925
Other	120,820			127,969			105,246			116,090
	1,574,801			1,526,316			1,559,209			1,514,419
Electric
Transmission and distribution	76,188			71,112			76,188			71,112
Generation	12,583			12,583			12,583			12,583
Other (1)	10,955			10,314			10,955			10,314
	99,726			94,009			99,726			94,009

Less — accumulated depreciation	(533,370		)	(532,753		)	(524,481		)	(524,927		)
Construction work in progress	63,835			63,354			63,486			61,810
Net utility plant	$	1,204,992		$	1,150,926		$	1,197,940		$	1,145,311

(1) Includes intangible assets of $1.2 million for the years ended December 31, 2017 and 2016 for studies performed in association with the electricity segment of the Registrant’s operations.

Schedule of components of intangible assets

As of December 31, 2017 and 2016, intangible assets consist of the following:



	Weighted Average Amortization	AWR December 31,						GSWC December 31,
(dollars in thousands)	Period	2017			2016			2017			2016
Intangible assets:
Conservation programs	3 years	$	9,486		$	9,496		$	9,486		$	9,496
Water and service rights (2)	30 years	8,695			8,695			8,124			8,124
Water planning studies	14 years	13,011			19,487			13,011			19,487
Total intangible assets		31,192			37,678			30,621			37,107
Less — accumulated amortization		(23,331		)	(28,108		)	(23,221		)	(28,001		)
Intangible assets, net of amortization		$	7,861		$	9,570		$	7,400		$	9,106

Intangible assets not subject to amortization (3)		$	422		$	427		$	404		$	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, 2017 and 2016.

(3) The intangible assets not subject to amortization primarily consist of organization and consent fees.

Schedule of estimated future consolidated amortization expenses related to intangible assets

Estimated future consolidated amortization expenses related to intangible assets for the succeeding five years are (in thousands):



	Amortization Expense
2018	$	1,325
2019	1,131
2020	1,003
2021	949
2022	949
Total	$	5,357

Schedule of reconciliation of the beginning and ending aggregate carrying amount of the 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, 2017 and 2016:



(dollars in thousands)	GSWC
Obligation at December 31, 2015	$	4,157
Additional liabilities incurred	121
Liabilities settled	(112		)
Accretion	227
Obligation at December 31, 2016	$	4,393
Additional liabilities incurred	562
Liabilities settled	(229		)
Accretion	237
Obligation at December 31, 2017	$	4,963