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Revenues (Tables) | 9 Months Ended
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Sep. 30, 2024
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | For the three and nine months ended September 30, 2024 and 2023, disaggregated revenues from contracts with customers by segment were as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30, |
(dollars in thousands) | 2024 |  | 2023 |  | 2024 |  | 2023 |
Water: |  |  |  |  |  |  |  |
Tariff-based revenues | $ | 119,716 |  |  | $ | 102,225 |  |  | $ | 300,442 |  |  | $ | 301,144 |  |
CPUC-approved surcharges (cost-recovery activities) | 946 |  |  | 1,107 |  |  | 2,405 |  |  | 1,982 |  |
Other | 694 |  |  | 674 |  |  | 1,944 |  |  | 2,060 |  |
Water revenues from contracts with customers | 121,356 |  |  | 104,006 |  |  | 304,791 |  |  | 305,186 |  |
WRAM under/(over)-collection (alternative revenue program) | 2,687 |  |  | 12,225 |  |  | 19,941 |  |  | 40,665 |  |
Total water revenues (1) | 124,043 |  |  | 116,231 |  |  | 324,732 |  |  | 345,851 |  |
Electric: |  |  |  |  |  |  |  |
Tariff-based revenues | 8,892 |  |  | 8,424 |  |  | 30,431 |  |  | 30,416 |  |
CPUC-approved surcharges (cost-recovery activities) | 27 |  |  | 138 |  |  | 130 |  |  | 404 |  |
Electric revenues from contracts with customers | 8,919 |  |  | 8,562 |  |  | 30,561 |  |  | 30,820 |  |
BRRAM under/(over)-collection (alternative revenue program) | 121 |  |  | 394 |  |  | (613) |  |  | (132) |  |
Total electric revenues | 9,040 |  |  | 8,956 |  |  | 29,948 |  |  | 30,688 |  |
Contracted services: |  |  |  |  |  |  |  |
Water | 14,651 |  |  | 16,504 |  |  | 57,821 |  |  | 58,103 |  |
Wastewater | 14,048 |  |  | 10,005 |  |  | 39,860 |  |  | 35,877 |  |
Contracted services revenues from contracts with customers | 28,699 |  |  | 26,509 |  |  | 97,681 |  |  | 93,980 |  |
Total AWR revenues | $ | 161,782 |  |  | $ | 151,696 |  |  | $ | 452,361 |  |  | $ | 470,519 |  |
(1) Water revenues for the nine months ended September 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 nine months ended September 30, 2023 include an increase in water revenues of $6.4 million from the reversal of revenues subject to refund due to a change in estimates 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, 2024 |  | December 31, 2023
Unbilled receivables |  | $ | 9,172 |  |  | $ | 9,693 |
Receivable from the U.S. government |  | $ | 83,282 |  |  | $ | 91,489 |
Contract assets |  | $ | 20,593 |  |  | $ | 14,378 |
Contract liabilities |  | $ | 3,649 |  |  | $ | 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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