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Revenue from Contract with Customer
 9 Months Ended
Sep. 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 of its regulated utilities, 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. Almost all of ASUS's revenues are from the U.S. government. For the three and nine months ended September 30, 2021 and 2020, disaggregated revenues from contracts with customers by segment were as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(dollar in thousands)2021202020212020
Water:
Tariff-based revenues$100,256 $97,036 $261,231 $243,553 
Surcharges (cost-recovery activities)1,095 1,217 2,604 2,913 
Other586 569 1,626 1,556 
Water revenues from contracts with customers
101,937 98,822 265,461 248,022 
WRAM under (over)-collection (alternative revenue program)831 (121)3,969 9,177 
Total water revenues
102,768 98,701 269,430 257,199 
Electric:
Tariff-based revenues8,791 8,531 28,798 25,948 
Surcharges (cost-recovery activities)32 188 278 624 
Electric revenues from contracts with customers
8,823 8,719 29,076 26,572 
BRRAM (over) under-collection (alternative revenue program)(259)(431)(865)363 
Total electric revenues8,564 8,288 28,211 26,935 
Contracted services:
Water 15,454 17,143 53,102 45,316 
Wastewater9,969 9,556 31,486 34,593 
Contracted services revenues from contracts with customers25,423 26,699 84,588 79,909 
Total AWR revenues$136,755 $133,688 $382,229 $364,043 
The opening and closing balances of ASUS's unbilled receivables, 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)September 30, 2021December 31, 2020
Unbilled receivables$11,041 $14,924 
Receivable from the U.S. government$81,854 $74,670 
Contract assets$10,748 $10,257 
Contract liabilities$555 $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 nine months ended September 30, 2021, which were included in contract liabilities at the beginning of the period totaled $838,000. There were no revenues recorded during the three months ended September 30, 2021 that were
included in contract liabilities at the beginning of the period. Contracted services revenues recognized during the three and nine months ended September 30, 2021 from performance obligations satisfied in previous periods were not material.
As of September 30, 2021, Registrant's aggregate remaining performance obligations, which are entirely for the contracted services segment, were $3.3 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 33 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.