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Revenues
 9 Months Ended
Sep. 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 the Registrant’s balance sheets.
Although GSWC and BVESI have a diversified customer 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 derived from the U.S. government. For the three and nine months ended September 30, 2022 and 2021, disaggregated revenues from contracts with customers by segment were as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(dollars in thousands)2022202120222021
Water:
Tariff-based revenues$90,998 $100,256 $247,108 $261,231 
Surcharges (cost-recovery activities)672 1,095 2,018 2,604 
Other625 586 1,714 1,626 
Water revenues from contracts with customers
92,295 101,937 250,840 265,461 
WRAM under-collection (alternative revenue program)8,504 831 14,721 3,969 
Total water revenues
100,799 102,768 265,561 269,430 
Electric:
Tariff-based revenues8,891 8,791 29,824 28,798 
Surcharges (cost-recovery activities)29 32 88 278 
Electric revenues from contracts with customers
8,920 8,823 29,912 29,076 
BRRAM over-collection (alternative revenue program)(1)(259)(884)(865)
Total electric revenues8,919 8,564 29,028 28,211 
Contracted services:
Water 16,142 15,454 43,862 53,102 
Wastewater9,124 9,969 27,710 31,486 
Contracted services revenues from contracts with customers25,266 25,423 71,572 84,588 
Total AWR revenues$134,984 $136,755 $366,161 $382,229 
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:    
(dollars in thousands)September 30, 2022December 31, 2021
Unbilled receivables$13,087 $14,835 
Receivable from the U.S. government$74,485 $79,818 
Contract assets$13,580 $9,587 
Contract liabilities$1,253 $257 
Contract Assets - Contract assets are assets 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 liabilities 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 nine months ended September 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 nine months ended September 30, 2022 from performance obligations satisfied in previous periods were not material.
As of September 30, 2022, AWR’s aggregate remaining performance obligations, which are entirely for the contracted services segment, were $3.5 billion. AWR 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.