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Revenues (Tables) | 9 Months Ended
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Sep. 30, 2023
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | For the three and nine months ended September 30, 2023 and 2022, disaggregated revenues from contracts with customers by segment were as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30, |
(dollars in thousands) | 2023 |  | 2022 |  | 2023 |  | 2022 |
Water: |  |  |  |  |  |  |  |
Tariff-based revenues | $ | 102,225 |  |  | $ | 90,998 |  |  | $ | 301,144 |  |  | $ | 247,108 |  |
Surcharges (cost-recovery activities) | 1,107 |  |  | 672 |  |  | 1,982 |  |  | 2,018 |  |
Other | 674 |  |  | 625 |  |  | 2,060 |  |  | 1,714 |  |
Water revenues from contracts with customers | 104,006 |  |  | 92,295 |  |  | 305,186 |  |  | 250,840 |  |
WRAM under/(over)-collection (alternative revenue program) | 12,225 |  |  | 8,504 |  |  | 40,665 |  |  | 14,721 |  |
Total water revenues (1) | 116,231 |  |  | 100,799 |  |  | 345,851 |  |  | 265,561 |  |
Electric: |  |  |  |  |  |  |  |
Tariff-based revenues | 8,424 |  |  | 8,891 |  |  | 30,416 |  |  | 29,824 |  |
Surcharges (cost-recovery activities) | 138 |  |  | 29 |  |  | 404 |  |  | 88 |  |
Electric revenues from contracts with customers | 8,562 |  |  | 8,920 |  |  | 30,820 |  |  | 29,912 |  |
BRRAM under/(over)-collection (alternative revenue program) | 394 |  |  | (1) |  |  | (132) |  |  | (884) |  |
Total electric revenues | 8,956 |  |  | 8,919 |  |  | 30,688 |  |  | 29,028 |  |
Contracted services: |  |  |  |  |  |  |  |
Water | 16,504 |  |  | 16,142 |  |  | 58,103 |  |  | 43,862 |  |
Wastewater | 10,005 |  |  | 9,124 |  |  | 35,877 |  |  | 27,710 |  |
Contracted services revenues from contracts with customers | 26,509 |  |  | 25,266 |  |  | 93,980 |  |  | 71,572 |  |
Total AWR revenues | $ | 151,696 |  |  | $ | 134,984 |  |  | $ | 470,519 |  |  | $ | 366,161 |  |
(1) Water revenues for the nine months ended September 30, 2023 includes approximately $30 million from the impact of retroactive new rates for the full year of 2022 as a result of the CPUC's approval of GSWC's general rate case (Note 3). Furthermore, the CPUC also issued a final decision in June 2023 on GSWC's cost of capital proceeding. As a result of the final cost of capital decision (Note 3), the nine months ended September 30, 2023 water revenues include an increase of $6.4 million, from the reversal of revenues subject to refund due to a change in estimate from what had been recorded during 2022.
Contract with Customer, Asset and Liability | 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, 2023 |  | December 31, 2022
Unbilled receivables |  | $ | 10,661 |  |  | $ | 10,125 |
Receivable from the U.S. government |  | $ | 96,044 |  |  | $ | 85,456 |
Contract assets |  | $ | 14,008 |  |  | $ | 14,982 |
Contract liabilities |  | $ | 596 |  |  | $ | 903 |

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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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