CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Property, Plant and Equipment
Regulated utility plant, at cost	$ 1,425,214	$ 1,351,086
Non utility property, at cost	9,189	9,021
Total	1,434,403	1,360,107
Less - Accumulated depreciation	(465,944)	(442,316)
Net property, plant and equipment	968,459	917,791
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	15,343	13,755
Total other property and investments	16,459	14,871
Current Assets
Cash and cash equivalents	26,162	23,486
Accounts receivable - customers, less allowance for doubtful accounts	30,303	19,491
Unbilled revenue	21,083	16,147
Receivable from the U.S. government, less allowance for doubtful accounts	19,869	12,905
Other accounts receivable, less allowance for doubtful accounts	7,576	7,062
Income taxes receivable	2,847	16,547
Materials and supplies, at average cost	5,186	5,348
Regulatory assets — current	34,635	32,336
Prepayments and other current assets	3,679	4,391
Costs and estimated earnings in excess of billings on uncompleted contracts	41,068	37,703
Deferred income taxes — current	10,157	8,617
Total current assets	202,565	184,033
Regulatory and Other Assets
Regulatory assets	138,863	143,679
Costs and estimated earnings in excess of billings on uncompleted contracts	6,458	436
Receivable from the U.S. government, less allowance for doubtful accounts	2,864	4,535
Deferred income taxes	13	11
Other	15,372	15,587
Total regulatory and other assets	163,570	164,248
Total Assets	1,351,053	1,280,943
Capitalization
Common shares, no par value	252,351	249,322
Earnings reinvested in the business	234,536	205,257
Total common shareholders’ equity	486,887	454,579
Long-term debt	332,088	332,463
Total capitalization	818,975	787,042
Current Liabilities
Long-term debt — current	3,398	3,328
Accounts payable	62,898	40,569
Income taxes payable	795	511
Accrued other taxes	8,255	8,167
Accrued employee expenses	10,611	9,919
Accrued interest	6,251	3,909
Unrealized loss on purchased power contracts	588	3,060
Billings in excess of costs and estimated earnings on uncompleted contracts	7,815	12,572
Other	15,062	11,662
Total current liabilities	115,673	93,697
Other Credits
Advances for construction	68,933	70,781
Contributions in aid of construction - net	113,836	106,450
Deferred income taxes	154,309	142,597
Unamortized investment tax credits	1,813	1,881
Accrued pension and other postretirement benefits	70,945	71,618
Other	6,569	6,877
Total other credits	416,405	400,204
Commitments and Contingencies (Note 8)	0	0
Total Capitalization and Liabilities	1,351,053	1,280,943
GOLDEN STATE WATER COMPANY
Property, Plant and Equipment
Total	1,425,214	1,351,086
Less - Accumulated depreciation	(460,789)	(437,949)
Net property, plant and equipment	964,425	913,137
Other Property and Investments
Total other property and investments	13,187	11,590
Current Assets
Cash and cash equivalents	25,726	22,578
Accounts receivable - customers, less allowance for doubtful accounts	30,303	19,491
Unbilled revenue	21,083	16,147
Inter-company receivable	5,228	2,508
Other accounts receivable, less allowance for doubtful accounts	4,993	6,377
Income taxes receivable from Parent	3,550	16,442
Note receivable from Parent	3,836	0
Materials and supplies, at average cost	2,056	2,244
Regulatory assets — current	34,635	32,336
Prepayments and other current assets	3,234	4,162
Deferred income taxes — current	9,259	7,577
Total current assets	143,903	129,862
Regulatory and Other Assets
Regulatory assets	138,863	143,679
Other accounts receivable	1,345	1,445
Other	12,791	14,339
Total regulatory and other assets	152,999	159,463
Total Assets	1,274,514	1,214,052
Capitalization
Common shares, no par value	232,392	231,480
Earnings reinvested in the business	204,411	184,777
Total common shareholders’ equity	436,803	416,257
Long-term debt	332,088	332,463
Total capitalization	768,891	748,720
Current Liabilities
Long-term debt — current	3,398	3,328
Accounts payable	47,266	27,292
Accrued other taxes	7,791	7,720
Accrued employee expenses	9,466	8,786
Accrued interest	6,251	3,909
Unrealized loss on purchased power contracts	588	3,060
Other	14,960	11,606
Total current liabilities	89,720	65,701
Other Credits
Advances for construction	68,933	70,781
Contributions in aid of construction - net	113,836	106,450
Deferred income taxes	153,874	142,082
Unamortized investment tax credits	1,813	1,881
Accrued pension and other postretirement benefits	70,945	71,618
Other	6,502	6,819
Total other credits	415,903	399,631
Commitments and Contingencies (Note 8)	0	0
Total Capitalization and Liabilities	$ 1,274,514	$ 1,214,052