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Allowance for Doubtful Accounts | 12 Months Ended
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Dec. 31, 2021
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, 2021 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. 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. The allowance for doubtful accounts as of December 31, 2021 also reflects management's consideration of the December 2021 approval from the SWRCB for $9.5 million of relief funding for customers' unpaid water bills incurred during the pandemic. Pursuant to CPUC requirements, as of December 31, 2021, GSWC has reflected these relief funds as a reduction to its COVID-19 memorandum account, as well as a reduction to its estimated allowance for doubtful accounts. In January 2022, GSWC received the relief funds from the state of California, which are being applied to delinquent customers' eligible balances incurred during the COVID-19 pandemic. In February 2022, BVESI received $321,000 from the state of California for similar relief funding for unpaid electric bills incurred during the pandemic. 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 2021, 2020 and 2019 for AWR and GSWC are as follows:
|  | AWR
|  | December 31,
(dollars in thousands) |  | 2021 |  | 2020 |  | 2019
Balance at beginning of year |  | $ | 5,316 |  |  | $ | 916 |  |  | $ | 951 |
Provision charged (1) |  | 8,150 |  |  | 5,016 |  |  | 609 |
Accounts written off, net of recoveries (2) |  | (9,897) |  |  | (616) |  |  | (644) |
Balance at end of year |  | $ | 3,569 |  |  | $ | 5,316 |  |  | $ | 916 |
Allowance for doubtful accounts related to accounts receivable-customer |  | $ | 3,516 |  |  | $ | 5,263 |  |  | $ | 857 |
Allowance for doubtful accounts related to other accounts receivable |  | 53 |  |  | 53 |  |  | 59 |
Total allowance for doubtful accounts |  | $ | 3,569 |  |  | $ | 5,316 |  |  | $ | 916 |
(1) Includes amounts in excess of GSWC's and BVESI's respective revenue requirements incurred during the COVID-19 pandemic. These incremental amounts are recorded as regulatory assets. (2) Reflects consideration of government relief funds received in 2022 from the state of California for unpaid water and electric utility bills incurred during the pandemic. A total of $9.5 million and $321,000 was received in 2022 for unpaid water and electric utility bills, respectively.
|  | GSWC
|  | December 31,
(dollars in thousands) |  | 2021 |  | 2020 |  | 2019
Balance at beginning of year |  | $ | 4,960 |  |  | $ | 916 |  |  | $ | 951 |
Provision charged (3) |  | 7,732 |  |  | 4,703 |  |  | 607 |
Balance transfer to BVESI (Note 20) |  | — |  |  | (79) |  |  | — |
Accounts written off, net of recoveries (4) |  | (9,471) |  |  | (580) |  |  | (642) |
Balance at end of year |  | $ | 3,221 |  |  | $ | 4,960 |  |  | $ | 916 |
Allowance for doubtful accounts related to accounts receivable-customer |  | $ | 3,168 |  |  | $ | 4,907 |  |  | $ | 857 |
Allowance for doubtful accounts related to other accounts receivable |  | 53 |  |  | 53 |  |  | 59 |
Total allowance for doubtful accounts |  | $ | 3,221 |  |  | $ | 4,960 |  |  | $ | 916 |

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