Allowance for Doubtful Accounts (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of provision for doubtful accounts charged to expense and accounts written off, net of recoveries

The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries. Provisions included in 2018, 2017, and 2016 for AWR and GSWC are as follows:



	AWR
	December 31,
(dollars in thousands)	2018			2017			2016
Balance at beginning of year	$	1,041		$	764		$	944
Provision charged to expense	841			989			619
Accounts written off, net of recoveries	(931		)	(712		)	(799		)
Balance at end of year	$	951		$	1,041		$	764

Allowance for doubtful accounts related to accounts receivable-customer	$	892		$	806		$	702
Allowance for doubtful accounts related to other accounts receivable	59			235			62
Total allowance for doubtful accounts	$	951		$	1,041		$	764



	GSWC
	December 31,
(dollars in thousands)	2018			2017			2016
Balance at beginning of year	$	865		$	761		$	919
Provision charged to expense	850			816			627
Accounts written off, net of recoveries	(764		)	(712		)	(785		)
Balance at end of year	$	951		$	865		$	761

Allowance for doubtful accounts related to accounts receivable-customer	$	892		$	806		$	702
Allowance for doubtful accounts related to other accounts receivable	59			59			59
Total allowance for doubtful accounts	$	951		$	865		$	761