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Revenue from Contract with Customer
 3 Months Ended
Mar. 31, 2021
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer Revenues
Most of Registrant's revenues are derived from contracts with customers, including tariff-based revenues from its regulated utilities at GSWC and BVESI. ASUS's initial 50-year firm fixed-price contracts with the U.S. government are considered service concession arrangements under ASC 853, Service Concession Arrangements. Accordingly, the services under these contracts are accounted for under Topic 606—Revenue from Contracts with Customers, and the water and/or wastewater systems are not recorded as Property, Plant and Equipment on Registrant’s balance sheets.
Although GSWC and BVESI have a diversified base of residential, commercial, industrial, and other customers, revenues derived from residential and commercial customers generally account for approximately 90% of total water and electric revenues. The vast majority of ASUS's revenues are from the U.S. government. For the three months ended March 31, 2021 and 2020, disaggregated revenues from contracts with customers by segment were as follows:
Three Months Ended March 31,
(dollar in thousands)20212020
Water:
Tariff-based revenues$74,288 $69,254 
Surcharges (cost-recovery activities)534 734 
Other517 495 
Water revenues from contracts with customers
75,339 70,483 
WRAM (over) under-collection (alternative revenue program)(310)941 
Total water revenues
75,029 71,424 
Electric:
Tariff-based revenues11,677 10,032 
Surcharges (cost-recovery activities)202 258 
Electric revenues from contracts with customers
11,879 10,290 
BRRAM (over) under-collection (alternative revenue program)(340)678 
Total electric revenues11,539 10,968 
Contracted services:
Water 18,883 14,701 
Wastewater11,609 11,984 
Contracted services revenues from contracts with customers30,492 26,685 
Total AWR revenues$117,060 $109,077 
The opening and closing balances of the receivable from the U.S. government, contract assets, and contract liabilities from contracts with customers, which are related entirely to ASUS, were as follows:    
(dollar in thousands)March 31, 2021December 31, 2020
Unbilled receivables$13,302 $14,924 
Receivable from the U.S. government$75,979 $74,670 
Contract assets$13,726 $10,257 
Contract liabilities$1,049 $1,800 
Contract Assets - Contract assets are those of ASUS and consist of unbilled revenues recognized from work-in-progress construction projects, where the right to payment is conditional on something other than the passage of time. The classification of this asset as current or noncurrent is based on the timing of when ASUS expects to bill these amounts.
Contract Liabilities - Contract liabilities are those of ASUS and consist of billings in excess of revenue recognized. The classification of this liability as current or noncurrent is based on the timing of when ASUS expects to recognize revenue.
Revenues for the three months ended March 31, 2021, which were included in contract liabilities at the beginning of the period were $838,000. Contracted services revenues recognized during the three months ended March 31, 2021 from performance obligations satisfied in previous periods were not material.
As of March 31, 2021, Registrant's aggregate remaining performance obligations, which are entirely for the contracted services segment, were $3.2 billion. Registrant expects to recognize revenue on these remaining performance obligations over the remaining term of each of the 50-year contracts, which range from 34 to 47 years. Each of the contracts with the U.S. government is subject to termination, in whole or in part, prior to the end of its 50-year term for convenience of the U.S. government.