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Revenues (Tables) | 9 Months Ended
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Sep. 30, 2025
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | For the three and nine months ended September 30, 2025 and 2024, disaggregated revenues from contracts with customers by segment were as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, |
(dollars in thousands) |  | 2025 |  | 2024 |  | 2025 |  | 2024 |
Water: |  |  |  |  |  |  |  |  |
Tariff-based revenues |  | $ | 130,229 |  |  | $ | 119,716 |  |  | $ | 347,800 |  |  | $ | 300,442 |  |
CPUC-approved surcharges (cost-recovery activities) |  | 2,052 |  |  | 946 |  |  | 4,613 |  |  | 2,405 |  |
Other |  | 680 |  |  | 694 |  |  | 1,980 |  |  | 1,944 |  |
Water revenues from contracts with customers |  | 132,961 |  |  | 121,356 |  |  | 354,393 |  |  | 304,791 |  |
M-WRAM/WRAM under/(over)-collection (alternative revenue programs) (1) |  | (638) |  |  | 2,687 |  |  | (370) |  |  | 19,941 |  |
Total water revenues |  | 132,323 |  |  | 124,043 |  |  | 354,023 |  |  | 324,732 |  |
Electric: |  |  |  |  |  |  |  |  |
Tariff-based revenues |  | 11,823 |  |  | 8,892 |  |  | 37,336 |  |  | 30,431 |  |
CPUC-approved surcharges (cost-recovery activities) |  | 1,161 |  |  | 27 |  |  | 2,588 |  |  | 130 |  |
Electric revenues from contracts with customers |  | 12,984 |  |  | 8,919 |  |  | 39,924 |  |  | 30,561 |  |
BRRAM under/(over)-collection (alternative revenue program) |  | 348 |  |  | 121 |  |  | 1,338 |  |  | (613) |  |
Total electric revenues |  | 13,332 |  |  | 9,040 |  |  | 41,262 |  |  | 29,948 |  |
Contracted services: |  |  |  |  |  |  |  |  |
Water |  | 20,992 |  |  | 14,651 |  |  | 52,002 |  |  | 57,821 |  |
Wastewater |  | 16,069 |  |  | 14,048 |  |  | 46,508 |  |  | 39,860 |  |
Contracted services revenues from contracts with customers |  | 37,061 |  |  | 28,699 |  |  | 98,510 |  |  | 97,681 |  |
Total AWR revenues |  | $ | 182,716 |  |  | $ | 161,782 |  |  | $ | 493,795 |  |  | $ | 452,361 |  |
(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 and nine months ended September 30, 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) |  | September 30, 2025 |  | December 31, 2024
Unbilled receivables |  | $ | 5,438 |  |  | $ | 10,910 |
Receivable from the U.S. government |  | $ | 66,485 |  |  | $ | 76,486 |
Contract assets |  | $ | 27,572 |  |  | $ | 21,648 |
Contract liabilities |  | $ | 10,420 |  |  | $ | 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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