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Utility Plant and Intangible Assets | 12 Months Ended
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Dec. 31, 2024
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) |  | 2024 |  | 2023 |  | 2024 |  | 2023
Water |  |  |  |  |  |  |  |
Land |  | $ | 18,240 |  |  | $ | 18,290 |  |  | $ | 18,240 |  |  | $ | 18,290 |
Intangible assets |  | 31,004 |  |  | 30,917 |  |  | 31,004 |  |  | 30,917 |
Source of water supply |  | 115,247 |  |  | 111,112 |  |  | 115,247 |  |  | 111,112 |
Pumping |  | 253,150 |  |  | 234,264 |  |  | 253,150 |  |  | 234,264 |
Water treatment |  | 114,784 |  |  | 98,533 |  |  | 114,784 |  |  | 98,533 |
Transmission and distribution |  | 1,589,763 |  |  | 1,489,974 |  |  | 1,589,763 |  |  | 1,489,974 |
Other |  | 149,580 |  |  | 140,060 |  |  | 105,123 |  |  | 99,837 |
|  | 2,271,768 |  |  | 2,123,150 |  |  | 2,227,311 |  |  | 2,082,927 |
Electric |  |  |  |  |  |  |  |
Transmission and distribution |  | 141,634 |  |  | 126,143 |  |  | — |  |  | — |
Generation |  | 12,583 |  |  | 12,583 |  |  | — |  |  | — |
Other (1) |  | 16,910 |  |  | 17,745 |  |  | — |  |  | — |
|  | 171,127 |  |  | 156,471 |  |  | — |  |  | — |
Less — accumulated depreciation |  | (648,199) |  |  | (624,472) |  |  | (561,256) |  |  | (543,135) |
Construction work in progress |  | 304,929 |  |  | 237,131 |  |  | 245,314 |  |  | 195,742 |
Net utility plant |  | $ | 2,099,625 |  |  | $ | 1,892,280 |  |  | $ | 1,911,369 |  |  | $ | 1,735,534 |
(1) Includes intangible assets of $1.2 million for the years ended December 31, 2024 and 2023 for studies performed. As of December 31, 2024 and 2023, intangible assets consist of the following:
|  | Weighted Average Amortization |  | AWR December 31, |  | GSWC December 31,
(dollars in thousands) |  | Period |  | 2024 |  | 2023 |  | 2024 |  | 2023
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 |  | 14,250 |  |  | 14,164 |  |  | 13,012 |  |  | 12,926 |
Total intangible assets |  |  |  | 32,431 |  |  | 32,345 |  |  | 30,622 |  |  | 30,536 |
Less — accumulated amortization |  |  |  | (28,332) |  |  | (27,275) |  |  | (27,145) |  |  | (26,294) |
Intangible assets, net of amortization |  |  |  | $ | 4,099 |  |  | $ | 5,070 |  |  | $ | 3,477 |  |  | $ | 4,242 |
Intangible assets not subject to amortization (3) |  |  |  | $ | 383 |  |  | $ | 383 |  |  | $ | 382 |  |  | $ | 382 |
(2) Includes intangible assets of $0.6 million for contracted services included in “Other Property and Investments” on the consolidated balance sheets as of December 31, 2024 and 2023. (3) The intangible assets not subject to amortization primarily consist of organization and consent fees. For the years ended December 31, 2024, 2023 and 2022, amortization of intangible assets was $1.0 million, $1.1 million and $0.6 million, respectively, for both AWR and GSWC. Estimated future consolidated amortization expense related to intangible assets are as follows (in thousands):
|  | Amortization Expense
2025 |  | $ | 984 |
2026 |  | 984 |
2027 |  | 873 |
2028 |  | 863 |
2029 |  | 87 |
Total |  | $ | 3,791 |
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, 2024 and 2023:
(dollars in thousands) |  | GSWC
Obligation at December 31, 2022 |  | $ | 10,103 |
Accretion |  | 406 |
Obligation at December 31, 2023 |  | $ | 10,509 |
Additional liabilities incurred |  | 148 |
Liabilities settled |  | (328) |
Accretion |  | 426 |
Obligation at December 31, 2024 |  | $ | 10,755 |

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