Utility Plant and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Public Utility Property Plant and Equipment Components [Table Text Block]

The following table shows Registrant’s utility plant (regulated utility plant and non-regulated utility property) by major asset class:


	AWR December 31,				GSWC December 31,
(dollars in thousands)	2020		2019		2020		2019
Water
Land	$	18,234	$	18,066	$	18,234	$	18,066
Intangible assets	28,906		28,578		28,906		28,578
Source of water supply	92,166		91,685		92,166		91,685
Pumping	190,901		178,058		190,901		178,058
Water treatment	81,272		78,048		81,272		78,048
Transmission and distribution	1,277,361		1,219,285		1,277,361		1,219,285
Other	128,877		117,276		95,562		86,722
	1,817,717		1,730,996		1,784,402		1,700,442
Electric (Note 20)
Transmission and distribution	87,461		84,018		—		84,018
Generation	12,583		12,583		—		12,583
Other (1)	12,463		11,824		—		11,824
	112,507		108,425		—		108,425

Less — accumulated depreciation	(568,326)		(543,263)		(502,283)		(531,801)
Construction work in progress	150,145		119,547		118,370		117,676
Net utility plant	$	1,512,043	$	1,415,705	$	1,400,489	$	1,394,742

(1) Includes intangible assets of $1.2 million for the years ended December 31, 2020 and 2019 for studies performed in association with the electric segment.

Schedule of components of intangible assets

As of December 31, 2020 and 2019, intangible assets consist of the following:


	Weighted Average Amortization	AWR December 31,				GSWC December 31,
(dollars in thousands)	Period	2020		2019		2020		2019
Intangible assets:
Conservation programs	3 years	$	9,486	$	9,486	$	9,486	$	9,486
Water and service rights (2)	30 years	8,694		8,695		8,124		8,124
Water planning studies	14 years	12,141		11,808		10,898		11,808
Total intangible assets		30,321		29,989		28,508		29,418
Less — accumulated amortization		(24,460)		(24,309)		(24,305)		(24,166)
Intangible assets, net of amortization		$	5,861	$	5,680	$	4,203	$	5,252

Intangible assets not subject to amortization (3)		$	399	$	402	$	399	$	402

Schedule of estimated future consolidated amortization expenses related to intangible assets

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


	Amortization Expense
2021	$	142
2022	114
2023	114
2024	74
2025	—
Total	$	444

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, 2020 and 2019:


(dollars in thousands)	GSWC
Obligation at December 31, 2018	$	5,228
Additional liabilities incurred	271
Liabilities settled	(173)
Accretion	86
Revision of previous estimates	$	3,451
Obligation at December 31, 2019	$	8,863
Additional liabilities incurred	165
Liabilities settled	(58)
Accretion	350
Obligation at December 31, 2020	$	9,320