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Allowance for Doubtful Accounts | 12 Months Ended
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Dec. 31, 2020
Allowance for Doubtful Accounts |
Allowance for Doubtful Accounts | Allowance for Doubtful Accounts Registrant adopted ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, effective January 1, 2020. The guidance requires estimated credit losses on financial instruments, such as Registrant's trade and other receivables, be based on expected credit losses rather than incurred losses. Registrant's allowance for doubtful accounts as of December 31, 2020 was developed based on the observed effects of the economic impact from the COVID-19 pandemic on GSWC's and BVESI's aging of utility customer accounts receivable, as well as economic data and other considerations that may impact customers' ability to pay their bills. Management also took into consideration the impact of the CPUC's order to suspend, through June 30, 2021, service disconnections for nonpayment, which is expected to have the effect of increasing delinquent customer accounts receivable during the COVID-19 pandemic. However, the CPUC has authorized GSWC and BVESI to track incremental costs, including bad debt expense in excess of what is included in their respective revenue requirements, incurred as a result of the pandemic in COVID-19 related memorandum accounts to be filed with the CPUC for future recovery. Other accounts receivable consist primarily of amounts due from third parties (non-utility customers) for various reasons, including amounts due from contractors, amounts due under settlement agreements, and amounts due from other third-party prime government contractors pursuant to agreements for construction of water and/or wastewater facilities for such third-party prime contractors. Thus far, the COVID-19 pandemic has not materially impacted the collectability of these other accounts receivable. The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries. Provisions included in 2020, 2019, and 2018 for AWR and GSWC are as follows:
|  | AWR
|  | December 31,
(dollars in thousands) |  | 2020 |  | 2019 |  | 2018
Balance at beginning of year |  | $ | 916 |  |  | $ | 951 |  |  | $ | 1,041 |
Provision charged to expense |  | 5,016 |  |  | 609 |  |  | 841 |
Accounts written off, net of recoveries |  | (616) |  |  | (644) |  |  | (931) |
Balance at end of year |  | $ | 5,316 |  |  | $ | 916 |  |  | $ | 951 |
Allowance for doubtful accounts related to accounts receivable-customer |  | $ | 5,263 |  |  | $ | 857 |  |  | $ | 892 |
Allowance for doubtful accounts related to other accounts receivable |  | 53 |  |  | 59 |  |  | 59 |
Total allowance for doubtful accounts |  | $ | 5,316 |  |  | $ | 916 |  |  | $ | 951 |
|  | GSWC
|  | December 31,
(dollars in thousands) |  | 2020 |  | 2019 |  | 2018
Balance at beginning of year |  | $ | 916 |  |  | $ | 951 |  |  | $ | 865 |
Provision charged to expense |  | 4,703 |  |  | 607 |  |  | 850 |
Balance transfer to BVESI (Note 20) |  | (79) |  |  | — |  |  | — |
Accounts written off, net of recoveries |  | (580) |  |  | (642) |  |  | (764) |
Balance at end of year |  | $ | 4,960 |  |  | $ | 916 |  |  | $ | 951 |
Allowance for doubtful accounts related to accounts receivable-customer |  | $ | 4,907 |  |  | $ | 857 |  |  | $ | 892 |
Allowance for doubtful accounts related to other accounts receivable |  | 53 |  |  | 59 |  |  | 59 |
Total allowance for doubtful accounts |  | $ | 4,960 |  |  | $ | 916 |  |  | $ | 951 |

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