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Business Segments
 3 Months Ended
Mar. 31, 2025
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 or liabilities other than its equity investments in its subsidiaries, note payables to bank, deferred taxes and intercompany note receivables.
GSWC and BVES are CPUC regulated public utilities with business activities 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.
In November 2023, the Financial Accounting Standards Board issued Accounting Standards Update 2023-07 (Segment Reporting: Improvements to Reportable Segment Disclosures). The standard enhances reportable segment disclosures primarily through enhanced disclosures of significant segment expenses. Registrant evaluates the performance of its reportable segments based on segment net income (loss). Registrant’s chief operating decision maker is the chief executive officer. The chief operating decision maker uses segment net income (loss) as a financial measure as part of the annual operating budget and forecasting process to monitor monthly financial activities of its segments. This financial information is reviewed and evaluated by the chief operating decision maker in making segment operating, capital, and business decisions.
The following tables present information by reportable segment and AWR (parent) that reconcile segment net income (loss) to total consolidated net income (loss) and segment assets to total consolidated assets. The utility plant balances are net of respective accumulated provisions for depreciation. The net property, plant and equipment of the electric segment is presented net of Contributions in Aid of Construction (CIAC). 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.
  For The Three Months Ended March 31, 2025
Total
 Contracted ReportableAWRConsolidated
(dollars in thousands)WaterElectric ServicesSegmentsParentAWR
Operating revenues$102,003 $15,002 $31,008 $148,013 $— $148,013 
Less:
    Supply costs25,423 4,065 — 29,488 — 29,488 
    Other operation6,675 1,241 2,574 10,490 — 10,490 
    Administrative and general17,657 3,098 6,119 26,874 1 26,875 
    Depreciation and amortization expense (1)
9,824 885 873 11,582 — 11,582 
    Maintenance2,004 911 1,232 4,147 — 4,147 
    Property and other taxes5,624 686 642 6,952 — 6,952 
    ASUS construction expense— — 12,933 12,933 — 12,933 
Segment operating income (loss)34,796 4,116 6,635 45,547 (1)45,546 
Interest expense(9,328)(1,136)(313)(10,777)(1,305)(12,082)
Interest income1,272 524 199 1,995 18 2,013 
Gain (loss) on investments held in a trust(586)— — (586)— (586)
Income tax expense (benefit)6,514 1,047 1,377 8,938 (476)8,462 
Other segment items income (expense) (2)
266 169 (20)415 — 415 
Segment net income (loss)$19,906 $2,626 $5,124 $27,656 $(812)$26,844 
For The Three Months Ended March 31, 2025
Total
ContractedReportableAWRConsolidated
(dollars in thousands)WaterElectricServicesSegmentsParentAWR
Capital additions (3)
$57,858 $7,853 $1,854 $67,565 $— $67,565 
 For The Three Months Ended March 31, 2024
Total
 Contracted ReportableAWRConsolidated
(dollars in thousands)WaterElectric ServicesSegmentsAWR
Operating revenues$90,265 $12,205 $32,781 $135,251 $— $135,251 
Less:
Supply costs21,430 3,741 — 25,171 — 25,171 
Other operation6,580 989 2,054 9,623 — 9,623 
Administrative and general16,977 2,483 5,886 25,346 1 25,347 
Depreciation and amortization expense (1)
9,034 884 804 10,722 — 10,722 
Maintenance1,828 373 1,024 3,225 — 3,225 
Property and other taxes5,249 594 644 6,487 — 6,487 
ASUS construction expense— — 15,702 15,702 — 15,702 
Segment operating income (loss)29,167 3,141 6,667 38,975 (1)38,974 
Interest expense(9,392)(1,196)(520)(11,108)(1,747)(12,855)
Interest income1,511 331 203 2,045 25 2,070 
Gain (loss) on investments held in a trust2,070 — — 2,070 — 2,070 
Income tax expense (benefit)5,824 560 1,560 7,944 (548)7,396 
Other segment items income (expense) (2)
262 26 (16)272 — 272 
Segment net income (loss)$17,794 $1,742 $4,774 $24,310 $(1,175)$23,135 
For The Three Months Ended March 31, 2024
Total
ContractedReportableAWRConsolidated
(dollars in thousands)WaterElectricServicesSegmentsAWR
Capital additions (3)
$41,278 $5,216 $1,056 $47,550 $— $47,550 
(1)   Depreciation computed on regulated utilities’ transportation equipment is recorded in other operating expenses and totaled $0.3 million and $0.2 million for the three months ended March 31, 2025 and 2024, respectively.
(2) Other segment items primarily consist of a) non-service cost components related to GSWC’s benefit plans, and b) AFUDC on BVES capital projects.
(3) 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.
The following tables reconciles segment net property, plant and equipment to total consolidated assets (in thousands):
As Of March 31, 2025
Total
 ContractedReportableAWRLessConsolidated
 WaterElectricServicesSegmentsParentEliminationsAWR
Total net property, plant and equipment (4)
$1,944,898 $173,805 $18,788 $2,137,491 $— $— $2,137,491 
Other assets216,093 58,059 131,803 405,955 1,067,797 (1,065,790)407,962 
Total consolidated assets$2,160,991 $231,864 $150,591 $2,543,446 $1,067,797 $(1,065,790)$2,545,453 
As Of December 31, 2024
Total
ContractedReportableAWRLessConsolidated
WaterElectricServicesSegmentsParentEliminationsAWR
Total net property, plant and equipment (4)
$1,911,369 $170,349 $17,907 $2,099,625 $— $— $2,099,625 
Other assets220,612 50,048 126,279 396,939 1,045,732 (1,042,087)400,584 
Total consolidated assets$2,131,981 $220,397 $144,186 $2,496,564 $1,045,732 $(1,042,087)$2,500,209 
(4) The utility plant balances are net of respective accumulated provisions for depreciation.