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Revenues
6 Months Ended
Jun. 30, 2022
Revenue from Contract with Customer [Abstract]  
Revenues 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. Most of ASUS's revenues are from the U.S. government. For the three and six months ended June 30, 2022 and 2021, disaggregated revenues from contracts with customers by segment were as follows:
Three Months Ended June 30,Six Months Ended June 30,
(dollar in thousands)2022202120222021
Water:
Tariff-based revenues$83,612 $86,687 $156,110 $160,975 
Surcharges (cost-recovery activities)797 975 1,346 1,509 
Other571 523 1,089 1,040 
Water revenues from contracts with customers
84,980 88,185 158,545 163,524 
WRAM under-collection (alternative revenue program)5,876 3,448 6,217 3,138 
Total water revenues
90,856 91,633 164,762 166,662 
Electric:
Tariff-based revenues8,381 8,330 20,933 20,007 
Surcharges (cost-recovery activities)32 44 59 246 
Electric revenues from contracts with customers
8,413 8,374 20,992 20,253 
BRRAM over-collection (alternative revenue program)(196)(266)(883)(606)
Total electric revenues8,217 8,108 20,109 19,647 
Contracted services:
Water 14,175 18,765 27,721 37,648 
Wastewater9,359 9,908 18,585 21,517 
Contracted services revenues from contracts with customers23,534 28,673 46,306 59,165 
Total AWR revenues$122,607 $128,414 $231,177 $245,474 
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, 2022December 31, 2021
Unbilled receivables$12,354 $14,835 
Receivable from the U.S. government$73,160 $79,818 
Contract assets$14,177 $9,587 
Contract liabilities$322 $257 
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, 2022, which were included in contract liabilities at the beginning of the period were not material. Contracted services revenues recognized during the three and six months ended June 30, 2022 from performance obligations satisfied in previous periods were not material.
As of June 30, 2022, 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 32 to 46 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.