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Business Segments
 12 Months Ended
Dec. 31, 2023
Segment Reporting [Abstract]  
Business Segments Business Segments
AWR has three reportable segments, water, electric and contracted services. GSWC has one segment, water. On a stand-alone basis, AWR has no material assets other than its equity investments in its subsidiaries, note payables to banks, deferred income taxes and intercompany note receivables.
All GSWC and BVES business activities are conducted in California. Activities of ASUS and its subsidiaries are conducted in California, Florida, Kansas, Maryland, Massachusetts, New Mexico, North Carolina, South Carolina, Texas and Virginia.  Some of ASUS’s wholly owned subsidiaries are regulated by the state in which the subsidiary primarily conducts water and/or wastewater operations.  Fees charged for operations and maintenance and renewal and replacement services are based upon the terms of the contracts with the U.S. government, which have been filed, as appropriate, with the commissions in the states in which ASUS’s subsidiaries are incorporated.
The tables below set forth information relating to AWR’s operating segments and AWR (parent). The utility plant balances are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash and exclude U.S. government-funded and third-party prime funded capital expenditures for ASUS's subsidiaries and property installed by developers and conveyed to GSWC and BVES.
 As Of And For The Year Ended December 31, 2023
 
Contracted
AWRConsolidated
(dollars in thousands)WaterElectric
Services
ParentAWR
Operating revenues$433,473 $41,832 $120,394 $— $595,699 
Operating income (loss)159,177 11,196 26,151 216 196,740 
Interest expense (income), net
25,726 2,238 1,321 6,061 35,346 
Net property, plant and equipment    
1,735,534 140,279 16,467 — 1,892,280 
Depreciation and amortization expense (1)
35,886 3,256 3,261 — 42,403 
Income tax expense (benefit)35,689 1,515 6,109 (1,714)41,599 
Capital additions160,939 25,372 2,229 — 188,540 
 As Of And For The Year Ended December 31, 2022
 
Contracted
AWR Consolidated
(dollars in thousands)WaterElectric
Services
Parent AWR
Operating revenues$340,602 $39,986 $110,940 $— $491,528 
Operating income (loss)92,455 11,740 22,449 (8)126,636 
Interest expense (income), net
21,659 831 (132)2,343 24,701 
Net property, plant and equipment    1,616,718 119,560 17,488 — 1,753,766 
Depreciation and amortization expense (1)
34,805 2,792 3,718 — 41,315 
Income tax expense (benefit)
16,346 2,439 5,476 (597)23,664 
Capital additions146,730 18,069 1,441 — 166,240 
 As Of And For The Year Ended December 31, 2021
 
Contracted
AWR Consolidated
(dollars in thousands)WaterElectric
Services
Parent AWR
Operating revenues$347,112 $38,345 $113,396 $— $498,853 
Operating income (loss)107,573 10,738 22,675 (9)140,977 
Interest expense (income), net
21,046 141 (637)791 21,341 
Net property, plant and equipment    1,499,745 106,508 19,751 — 1,626,004 
Depreciation and amortization expense (1)
33,384 2,572 3,640 — 39,596 
Income tax expense (benefit)22,095 2,975 5,434 (81)30,423 
Capital additions123,526 19,859 1,130 — 144,515 
____________________________
(1)      Depreciation computed on regulated utilities’ transportation equipment is recorded in other operating expenses and totaled $851,000, $382,000 and $379,000 for the years ended December 31, 2023, 2022 and 2021, respectively. For the year ended December 31, 2023, approximately $212,000 of additional depreciation expense on GSWC's transportation equipment was recorded that relates to the cumulative retroactive impact for the full year of 2022 approved in the CPUC final decision in GSWC's general rate case that resulted from an increase to the transportation equipment composite depreciation rates that are retroactive to January 1, 2022.
The following table reconciles total net property, plant and equipment (a key figure for ratemaking) to total consolidated assets (in thousands):
 December 31,
 20232022
Total net property, plant and equipment$1,892,280 $1,753,766 
Other assets353,842 280,608 
Total consolidated assets$2,246,122 $2,034,374