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Utility Plant and Intangible Assets | 12 Months Ended
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Dec. 31, 2023
Utility Plant and Intangible Assets |
Utility Plant and Intangible Assets | Utility Plant and Intangible Assets The following table shows Registrant’s utility plant (regulated utility plant and non-regulated utility property) by major asset class:
|  | AWR December 31, |  | GSWC December 31,
(dollars in thousands) |  | 2023 |  | 2022 |  | 2023 |  | 2022
Water |  |  |  |  |  |  |  |
Land |  | $ | 18,290 |  |  | $ | 18,427 |  |  | $ | 18,290 |  |  | $ | 18,427 |
Intangible assets |  | 30,917 |  |  | 30,511 |  |  | 30,917 |  |  | 30,511 |
Source of water supply |  | 111,112 |  |  | 109,918 |  |  | 111,112 |  |  | 109,918 |
Pumping |  | 234,264 |  |  | 227,668 |  |  | 234,264 |  |  | 227,668 |
Water treatment |  | 98,533 |  |  | 90,411 |  |  | 98,533 |  |  | 90,411 |
Transmission and distribution |  | 1,489,974 |  |  | 1,431,437 |  |  | 1,489,974 |  |  | 1,431,437 |
Other |  | 140,060 |  |  | 136,162 |  |  | 99,837 |  |  | 98,096 |
|  | 2,123,150 |  |  | 2,044,534 |  |  | 2,082,927 |  |  | 2,006,468 |
Electric |  |  |  |  |  |  |  |
Transmission and distribution |  | 126,143 |  |  | 105,499 |  |  | — |  |  | — |
Generation |  | 12,583 |  |  | 12,583 |  |  | — |  |  | — |
Other (1) |  | 17,745 |  |  | 15,733 |  |  | — |  |  | — |
|  | 156,471 |  |  | 133,815 |  |  | — |  |  | — |
Less — accumulated depreciation |  | (624,472) |  |  | (606,231) |  |  | (543,135) |  |  | (530,925) |
Construction work in progress |  | 237,131 |  |  | 181,648 |  |  | 195,742 |  |  | 141,175 |
Net utility plant |  | $ | 1,892,280 |  |  | $ | 1,753,766 |  |  | $ | 1,735,534 |  |  | $ | 1,616,718 |
(1) Includes intangible assets of $1.2 million for the years ended December 31, 2023 and 2022 for studies performed. As of December 31, 2023 and 2022, intangible assets consist of the following:
|  | Weighted Average Amortization |  | AWR December 31, |  | GSWC December 31,
(dollars in thousands) |  | Period |  | 2023 |  | 2022 |  | 2023 |  | 2022
Intangible assets: |  |  |  |  |  |  |  |  |  |
Conservation programs |  | 3 years |  | $ | 9,486 |  |  | $ | 9,486 |  |  | $ | 9,486 |  |  | $ | 9,486 |
Water and service rights (2) |  | 30 years |  | 8,695 |  |  | 8,695 |  |  | 8,124 |  |  | 8,124 |
Water planning studies |  | 14 years |  | 14,164 |  |  | 13,757 |  |  | 12,926 |  |  | 12,519 |
Total intangible assets |  |  |  | 32,345 |  |  | 31,938 |  |  | 30,536 |  |  | 30,129 |
Less — accumulated amortization |  |  |  | (27,275) |  |  | (26,811) |  |  | (26,294) |  |  | (25,374) |
Intangible assets, net of amortization |  |  |  | $ | 5,070 |  |  | $ | 5,127 |  |  | $ | 4,242 |  |  | $ | 4,755 |
Intangible assets not subject to amortization (3) |  |  |  | $ | 383 |  |  | $ | 383 |  |  | $ | 382 |  |  | $ | 382 |
(2) Includes intangible assets of $571,000 for contracted services included in “Other Property and Investments” on the consolidated balance sheets as of December 31, 2023 and 2022. (3) The intangible assets not subject to amortization primarily consist of organization and consent fees. For the years ended December 31, 2023, 2022 and 2021, amortization of intangible assets was $1.1 million, $641,000 and $700,000, respectively, for both AWR and GSWC. Estimated future consolidated amortization expense related to intangible assets are as follows (in thousands):
|  | Amortization Expense
2024 |  | $ | 911 |
2025 |  | 911 |
2026 |  | 911 |
2027 |  | 911 |
2028 |  | 911 |
Total |  | $ | 4,555 |
Asset Retirement Obligations: The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other Credits” on the balance sheets as of December 31, 2023 and 2022:
(dollars in thousands) |  | GSWC
Obligation at December 31, 2021 |  | $ | 9,717 |
Accretion |  | 386 |
Obligation at December 31, 2022 |  | $ | 10,103 |
Accretion |  | 406 |
Obligation at December 31, 2023 |  | $ | 10,509 |

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