XML 22 R8.htm IDEA: XBRL DOCUMENT
v3.21.2

Revenue from Contract with Customer | 6 Months Ended
--- | ---
Jun. 30, 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 and six months ended June 30, 2021 and 2020, disaggregated revenues from contracts with customers by segment were as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30, |
(dollar in thousands) | 2021 |  | 2020 |  | 2021 |  | 2020 |
Water: |  |  |  |  |  |  |  |
Tariff-based revenues | $ | 86,687 |  |  | $ | 77,264 |  |  | $ | 160,975 |  |  | $ | 146,518 |  |
Surcharges (cost-recovery activities) | 975 |  |  | 962 |  |  | 1,509 |  |  | 1,696 |  |
Other | 523 |  |  | 491 |  |  | 1,040 |  |  | 986 |  |
Water revenues from contracts with customers | 88,185 |  |  | 78,717 |  |  | 163,524 |  |  | 149,200 |  |
WRAM under-collection (alternative revenue program) | 3,448 |  |  | 8,357 |  |  | 3,138 |  |  | 9,298 |  |
Total water revenues | 91,633 |  |  | 87,074 |  |  | 166,662 |  |  | 158,498 |  |
Electric: |  |  |  |  |  |  |  |
Tariff-based revenues | 8,330 |  |  | 7,384 |  |  | 20,007 |  |  | 17,416 |  |
Surcharges (cost-recovery activities) | 44 |  |  | 178 |  |  | 246 |  |  | 436 |  |
Electric revenues from contracts with customers | 8,374 |  |  | 7,562 |  |  | 20,253 |  |  | 17,852 |  |
BRRAM (over) under-collection (alternative revenue program) | (266) |  |  | 117 |  |  | (606) |  |  | 795 |  |
Total electric revenues | 8,108 |  |  | 7,679 |  |  | 19,647 |  |  | 18,647 |  |
Contracted services: |  |  |  |  |  |  |  |
Water | 18,765 |  |  | 13,472 |  |  | 37,648 |  |  | 28,173 |  |
Wastewater | 9,908 |  |  | 13,053 |  |  | 21,517 |  |  | 25,037 |  |
Contracted services revenues from contracts with customers | 28,673 |  |  | 26,525 |  |  | 59,165 |  |  | 53,210 |  |
Total AWR revenues | $ | 128,414 |  |  | $ | 121,278 |  |  | $ | 245,474 |  |  | $ | 230,355 |  |
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) |  | June 30, 2021 |  | December 31, 2020
Unbilled receivables |  | $ | 16,347 |  |  | $ | 14,924 |
Receivable from the U.S. government |  | $ | 78,655 |  |  | $ | 74,670 |
Contract assets |  | $ | 11,172 |  |  | $ | 10,257 |
Contract liabilities |  | $ | 688 |  |  | $ | 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 and six months ended June 30, 2021, which were included in contract liabilities at the beginning of the period were $186,000 and $838,000, respectively. Contracted services revenues recognized during the three and six months ended June 30, 2021 from performance obligations satisfied in previous periods were not material. As of June 30, 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.

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration