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Revenues (Tables) | 6 Months Ended
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Jun. 30, 2024
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | For the three and six months ended June 30, 2024 and 2023, disaggregated revenues from contracts with customers by segment were as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30, |
(dollars in thousands) | 2024 |  | 2023 |  | 2024 |  | 2023 |
Water: |  |  |  |  |  |  |  |
Tariff-based revenues | $ | 96,065 |  |  | $ | 98,378 |  |  | $ | 180,726 |  |  | $ | 198,919 |  |
CPUC-approved surcharges (cost-recovery activities) | 912 |  |  | 558 |  |  | 1,459 |  |  | 875 |  |
Other | 668 |  |  | 649 |  |  | 1,250 |  |  | 1,386 |  |
Water revenues from contracts with customers | 97,645 |  |  | 99,585 |  |  | 183,435 |  |  | 201,180 |  |
WRAM under/(over)-collection (alternative revenue program) | 12,779 |  |  | 17,323 |  |  | 17,254 |  |  | 28,440 |  |
Total water revenues (1) | 110,424 |  |  | 116,908 |  |  | 200,689 |  |  | 229,620 |  |
Electric: |  |  |  |  |  |  |  |
Tariff-based revenues | 8,866 |  |  | 8,929 |  |  | 21,539 |  |  | 21,992 |  |
CPUC-approved surcharges (cost-recovery activities) | 29 |  |  | 117 |  |  | 103 |  |  | 266 |  |
Electric revenues from contracts with customers | 8,895 |  |  | 9,046 |  |  | 21,642 |  |  | 22,258 |  |
BRRAM under/(over)-collection (alternative revenue program) | (192) |  |  | (218) |  |  | (734) |  |  | (526) |  |
Total electric revenues | 8,703 |  |  | 8,828 |  |  | 20,908 |  |  | 21,732 |  |
Contracted services: |  |  |  |  |  |  |  |
Water | 21,603 |  |  | 19,181 |  |  | 43,170 |  |  | 41,669 |  |
Wastewater | 14,598 |  |  | 12,483 |  |  | 25,812 |  |  | 25,802 |  |
Contracted services revenues from contracts with customers | 36,201 |  |  | 31,664 |  |  | 68,982 |  |  | 67,471 |  |
Total AWR revenues | $ | 155,328 |  |  | $ | 157,400 |  |  | $ | 290,579 |  |  | $ | 318,823 |  |
(1) Water revenues for the six months ended June 30, 2023 include approximately $32 million recorded from the impact of retroactive revenues for the full year of 2022 as a result of the CPUC’s approval of GSWC’s general rate case in June 2023. 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, the three and six months ended June 30, 2023 include an increase in water revenues of $9.3 million and $6.4 million, respectively, from the reversal of revenues subject to refund due to a change in estimates from what had been recorded during 2022 and the first quarter of 2023.
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) |  | June 30, 2024 |  | December 31, 2023
Unbilled receivables |  | $ | 10,518 |  |  | $ | 9,693 |
Receivable from the U.S. government |  | $ | 90,330 |  |  | $ | 91,489 |
Contract assets |  | $ | 19,063 |  |  | $ | 14,378 |
Contract liabilities |  | $ | 1,239 |  |  | $ | 1,352 |

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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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