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Revenues
 3 Months Ended
Mar. 31, 2025
Revenue from Contract with Customer [Abstract]  
Revenues Revenues
Most of Registrant’s revenues are derived from contracts with customers, including tariff-based revenues from its regulated utilities at GSWC and BVES. ASUS’s initial firm fixed-price long-term contracts with the U.S. government are considered service concession arrangements under ASC 853, Service Concession Arrangements. ASUS’s military base contracts consist primarily of 50-year contracts and one 15-year contract with the U.S. government. Accordingly, the services under these
contracts are accounted for under Topic 606—Revenue from Contracts with Customers, and the water and/or wastewater systems are not recorded as Property, Plant and Equipment on Registrant’s balance sheets.
Although GSWC and BVES have a diversified customer base of residential, commercial, industrial, and other customers, revenues derived from residential and commercial customers generally account for approximately 90% of total water and electric revenues. Most of ASUS’s revenues are derived from the U.S. government. 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)20252024
Water:
Tariff-based revenues$100,331 $84,661 
CPUC-approved surcharges (cost-recovery activities)805 547 
Other611 582 
     Water revenues from contracts with customers101,747 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 revenues13,733 12,673 
CPUC-approved surcharges (cost-recovery activities)43 74 
     Electric revenues from contracts with customers13,776 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 
Wastewater14,396 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.
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, 2025December 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 
Unbilled receivables and Receivable from the U.S. government represent receivables where the right to payment is conditional only by the passage of time.
Contract Assets - Contract assets are assets of ASUS and its subsidiaries and consist of unbilled revenues recognized from work-in-progress construction projects, where the right to payment is conditional on something other than the passage of time. The classification of this asset as current or noncurrent is based on the timing of when ASUS expects to bill these amounts.
Contract Liabilities - Contract liabilities are liabilities of ASUS and consist of billings in excess of revenue recognized. The classification of this liability as current or noncurrent is based on the timing of when ASUS expects to recognize revenue. Contracted services revenues recognized during the three months ended March 31, 2025, which were included in contract
liabilities at the beginning of the period were approximately $1.4 million. Contracted services revenues recognized during the three months ended March 31, 2025 from performance obligations satisfied in previous periods were not material.
As of March 31, 2025, AWR’s aggregate remaining performance obligations, which are entirely from the contracted services segment, were $4.1 billion. ASUS expects to recognize revenue on these remaining performance obligations over the remaining term of each of the contracts, which range from 14 to 49 years. Each of the contracts with the U.S. government is subject to termination, in whole or in part, prior to the end of its contract term for convenience of the U.S. government.