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Revenues (Tables)

3 Months Ended

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 were 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

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X

- 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

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No definition available.

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