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v3.25.1

Revenues (Tables) | 3 Months Ended
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Mar. 31, 2025
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | For the three months ended March 31, 2025 and 2024, disaggregated revenues from contracts with customers by segment were as follows:
|  | Three Months Ended March 31, |
(dollars in thousands) |  | 2025 |  | 2024 |
Water: |  |  |  |  |
Tariff-based revenues |  | $ | 100,331 |  |  | $ | 84,661 |  |
CPUC-approved surcharges (cost-recovery activities) |  | 805 |  |  | 547 |  |
Other |  | 611 |  |  | 582 |  |
Water revenues from contracts with customers |  | 101,747 |  |  | 85,790 |  |
M-WRAM/WRAM under/(over)-collection (alternative revenue programs) (1) |  | 256 |  |  | 4,475 |  |
Total water revenues |  | 102,003 |  |  | 90,265 |  |
Electric: |  |  |  |  |
Tariff-based revenues |  | 13,733 |  |  | 12,673 |  |
CPUC-approved surcharges (cost-recovery activities) |  | 43 |  |  | 74 |  |
Electric revenues from contracts with customers |  | 13,776 |  |  | 12,747 |  |
BRRAM under/(over)-collection (alternative revenue program) |  | 1,226 |  |  | (542) |  |
Total electric revenues |  | 15,002 |  |  | 12,205 |  |
Contracted services: |  |  |  |  |
Water |  | 16,612 |  |  | 21,567 |  |
Wastewater |  | 14,396 |  |  | 11,214 |  |
Contracted services revenues from contracts with customers |  | 31,008 |  |  | 32,781 |  |
Total AWR revenues |  | $ | 148,013 |  |  | $ | 135,251 |  |
(1) On January 30, 2025, the CPUC issued a final decision in connection with GSWC’s general rate case (“GRC”) that adopted a settlement agreement between GSWC and Cal Advocates and set new rates for 2025 – 2027, with rates retroactive to January 1, 2025. The final decision rejected GSWC’s request for the continuation of the WRAM, and instead orders GSWC to transition to a modified rate adjustment mechanism (a Monterey-style WRAM or “M-WRAM”). The M-WRAM tracks the difference between the revenue based on actual metered sales through a tiered volumetric rate and the revenue that would have been received with the same actual metered sales if a standard quantity rate had been in effect. During the three months ended March 31, 2025, the balances recorded in the new M-WRAM w ere not material.
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, are as follows:
(dollars in thousands) |  | March 31, 2025 |  | December 31, 2024
Unbilled receivables |  | $ | 18,307 |  |  | $ | 10,910 |
Receivable from the U.S. government |  | $ | 71,300 |  |  | $ | 76,486 |
Contract assets |  | $ | 24,548 |  |  | $ | 21,648 |
Contract liabilities |  | $ | 7,747 |  |  | $ | 5,662 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
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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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