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Employee Benefit Plans (Tables)
 12 Months Ended
Dec. 31, 2016
Employee benefit plans  
Schedule of Pension Plan's funded status and amounts recognized in balance sheets and the components of net pension cost and accrued post-retirement liability
The following table sets forth the Pension Plan’s and post-retirement medical plan’s funded status and amounts recognized in Registrant’s balance sheets and the components of net pension cost and accrued liability at December 31, 2016 and 2015:
 
 
Pension Benefits
 
Post-Retirement Medical
Benefits
(dollars in thousands)
 
2016
 
2015
 
2016
 
2015
Change in Projected Benefit Obligation:
 
 

 
 

 
 

 
 

Projected benefit obligation at beginning of year
 
$
168,934

 
$
185,184

 
$
9,393

 
$
12,326

Service cost
 
5,094

 
6,276

 
247

 
340

Interest cost
 
7,910

 
7,686

 
371

 
435

Actuarial (gain) loss
 
4,162

 
(24,413
)
 
(715
)
 
(3,375
)
Benefits/expenses paid
 
(5,736
)
 
(5,799
)
 
(494
)
 
(333
)
Projected benefit obligation at end of year
 
$
180,364

 
$
168,934

 
$
8,802

 
$
9,393

 
 
 
 
 
 
 
 
 
Changes in Plan Assets:
 
 

 
 

 
 

 
 

Fair value of plan assets at beginning of year
 
$
142,174

 
$
140,561

 
$
10,614

 
$
10,723

Actual return on plan assets
 
9,182

 
673

 
418

 
115

Employer contributions
 
5,252

 
6,739

 
—

 
109

Benefits/expenses paid
 
(5,736
)
 
(5,799
)
 
(494
)
 
(333
)
Fair value of plan assets at end of year
 
$
150,872

 
$
142,174

 
$
10,538

 
$
10,614

 
 
 
 
 
 
 
 
 
Funded Status:
 
 

 
 

 
 

 
 

Net amount recognized as accrued pension cost
 
$
(29,492
)
 
$
(26,760
)
 
$
1,736

 
$
1,221

 
 
Pension Benefits
 
Post-Retirement
Medical Benefits
(in thousands)
 
2016
 
2015
 
2016
 
2015
Amounts recognized on the balance sheets:
 
 

 
 

 
 

 
 

Non-current assets
 
$
—

 
$
—

 
$
1,736

 
$
1,221

Current liabilities
 
—

 
—

 
—

 
—

Non-current liabilities
 
(29,492
)
 
(26,760
)
 
—

 
—

Net amount recognized
 
$
(29,492
)
 
$
(26,760
)
 
$
1,736

 
$
1,221

Amounts recognized in regulatory assets consist of:
 
 

 
 

 
 

 
 

Prior service cost (credit)
 
$
—

 
$
49

 
$
—

 
$
(34
)
Net (gain) loss
 
25,828

 
21,921

 
(5,515
)
 
(5,572
)
Regulatory assets (liabilities)
 
25,828

 
21,970

 
(5,515
)
 
(5,606
)
Unfunded accrued pension cost
 
3,664

 
4,790

 
3,779

 
4,385

Net liability (asset) recognized
 
$
29,492

 
$
26,760

 
$
(1,736
)
 
$
(1,221
)
 
 
 
 
 
 
 
 
 
Changes in plan assets and benefit obligations recognized in regulatory assets:
 
 

 
 

 
 

 
 

Regulatory asset at beginning of year
 
$
21,970

 
$
39,170

 
$
(5,606
)
 
$
(3,125
)
Net loss (gain)
 
4,818

 
(15,292
)
 
(644
)
 
(2,997
)
Amortization of prior service (cost) credit
 
(49
)
 
(118
)
 
34

 
200

Amortization of net gain (loss)
 
(911
)
 
(1,790
)
 
701

 
316

Total change in regulatory asset
 
3,858

 
(17,200
)
 
91

 
(2,481
)
Regulatory asset (liability) at end of year
 
$
25,828

 
$
21,970

 
$
(5,515
)
 
$
(5,606
)
 
 
 
 
 
 
 
 
 
Net periodic pension costs
 
$
4,126

 
$
6,075

 
$
(606
)
 
$
(234
)
Change in regulatory asset
 
3,858

 
(17,200
)
 
91

 
(2,481
)
Total recognized in net periodic pension cost and regulatory asset (liability)
 
$
7,984

 
$
(11,125
)
 
$
(515
)
 
$
(2,715
)
 
 
 
 
 
 
 
 
 
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
 
 

 
 

 
 

 
 

Prior service (cost) credit
 
$
—

 
$
(49
)
 
$
—

 
$
34

Net gain (loss)
 
$
(835
)
 
$
(510
)
 
$
679

 
$
599

 
 
 
 
 
 
 
 
 
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
 
 

 
 

 
 

 
 

Projected benefit obligation
 
$
180,364

 
$
168,934

 
$
8,802

 
$
9,393

Accumulated benefit obligation
 
$
165,998

 
$
155,469

 
N/A
 
N/A
Fair value of plan assets
 
$
150,872

 
$
142,174

 
$
10,538

 
$
10,614

 
 
 
 
 
 
 
 
 
Weighted-average assumptions used to determine benefit obligations at December 31:
 
 

 
 

 
 

 
 

Discount rate
 
4.44
%
 
4.65
%
 
3.97
%
 
4.25
%
Rate of compensation increase
 
*

 
*

 
N/A

 
N/A


* Age-graded ranging from 3.0% to 8.0%.
Schedule of components of net periodic pension and post-retirement benefits cost, before allocation to the overhead pool
The components of net periodic pension and post-retirement benefits cost, before allocation to the overhead pool, for 2016, 2015 and 2014 are as follows:
 
 
Pension Benefits
 
Post-Retirement
 Medical Benefits
(dollars in thousands, except percent)
 
2016
 
2015
 
2014
 
2016
 
2015
 
2014
Components of Net Periodic Benefits Cost:
 
 

 
 

 
 

 
 

 
 

 
 

Service cost
 
$
5,094

 
$
6,276

 
$
5,643

 
$
247

 
$
340

 
$
348

Interest cost
 
7,910

 
7,686

 
7,520

 
371

 
435

 
495

Expected return on plan assets
 
(9,838
)
 
(9,795
)
 
(8,898
)
 
(489
)
 
(493
)
 
(453
)
Amortization of transition
 
—

 
—

 
—

 
—

 
—

 
418

Amortization of prior service cost (credit)
 
49

 
118

 
118

 
(34
)
 
(200
)
 
(200
)
Amortization of actuarial (gain) loss
 
911

 
1,790

 
—

 
(701
)
 
(316
)
 
(330
)
Net periodic pension cost under accounting standards
 
$
4,126

 
$
6,075

 
$
4,383

 
$
(606
)
 
$
(234
)
 
$
278

Regulatory adjustment - over collection
 
859

 
523

 
1,622

 
—

 
—

 
—

Total expense recognized, before allocation to overhead pool
 
$
4,985

 
$
6,598

 
$
6,005

 
$
(606
)
 
$
(234
)
 
$
278

 
 
 
 
 
 
 
 
 
 
 
 
 
Weighted-average assumptions used to determine net periodic cost:
 
 

 
 

 
 

 
 

 
 

 
 

Discount rate
 
4.65
%
 
4.25
%
 
5.10
%
 
4.25
%
 
3.80
%
 
4.65
%
Expected long-term return on plan assets
 
7.00
%
 
7.00
%
 
7.00
%
 
*

 
*

 
*

Rate of compensation increase
 
**

 
4.00
%
 
4.00
%
 
N/A

 
N/A

 
N/A

 
 
 
 
 
*7.0% for union plan, 4.2% for non-union, net of income taxes in 2016, 2015 and 2014.
Schedule of Actual Allocation of Plan Assets [Table Text Block]
The Committee approves the target asset allocations.  Registrant’s pension and post-retirement plan weighted-average asset allocations at December 31, 2016 and 2015, by asset category are as follows:
 
 
Pension Benefits
 
Post-Retirement
Medical Benefits
Asset Category
 
2016
 
2015
 
2016
 
2015
Actual Asset Allocations:
 
 

 
 

 
 

 
 

Equity securities
 
57
%
 
55
%
 
58
%
 
60
%
Debt securities
 
38
%
 
40
%
 
39
%
 
38
%
Real Estate Funds
 
5
%
 
5
%
 
—
%
 
—
%
Cash equivalents
 
—
%
 
—
%
 
3
%
 
2
%
Total
 
100
%
 
100
%
 
100
%
 
100
%
Schedule of pension and post-retirement plan target asset allocations
Equity securities did not include AWR’s Common Shares as of December 31, 2016 and 2015.
Target Asset Allocations for 2016:
 
Pension Benefits
 
Post-retirement
Medical Benefits
Equity securities
 
60
%
 
60
%
Debt securities
 
40
%
 
40
%
Total
 
100
%
 
100
%
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Table Text Block]
The following tables set forth the fair value, measured by net asset value, of the pension investment assets as of December 31, 2016 and 2015:
 
 
Net Asset Value as of December 31, 2016
(dollars in thousands)
 
Fair Value
 
Unfunded Commitments
 
Redemption Frequency
 
Redemption Notice Period
Cash equivalents
 
$
500

 
—

 
N/A
 
N/A
Fixed income fund
 
57,674

 
—

 
Daily
 
Daily
Equity securities:
 
 
 
 
 
 
 
 
U.S. small/mid cap funds
 
24,312

 
—

 
Daily
 
Daily
U.S. large cap funds
 
46,175

 
—

 
Daily
 
Daily
International funds
 
14,869

 
—

 
Daily
 
Daily
Total equity funds
 
85,356

 
—

 
 
 
 
Real estate funds
 
7,342

 
—

 
Daily
 
Daily
Total
 
$
150,872

 
—

 

 


 
 
Net Asset Value as of December 31, 2015
(dollars in thousands)
 
Fair Value
 
Unfunded Commitments
 
Redemption Frequency
 
Redemption Notice Period
Cash equivalents
 
$
469

 
—

 
N/A
 
N/A
Fixed income fund
 
56,218

 
—

 
Daily
 
Daily
Equity securities:
 
 
 
 
 
 
 
 
U.S. small/mid cap funds
 
21,219

 
—

 
Daily
 
Daily
U.S. large cap funds
 
42,395

 
—

 
Daily
 
Daily
International funds
 
14,455

 
—

 
Daily
 
Daily
Total equity funds
 
78,069

 
—

 
 
 
 
Real estate funds
 
7,418

 
—

 
Daily
 
Daily
Total
 
$
142,174

 
—

 

 
Schedule of pension and post-retirement plans' investment assets measured at fair value
The following tables set forth by level, within the fair value hierarchy, the post-retirement plan's investment assets measured at fair value as of December 31, 2016 and 2015:

 
 
Fair Value as of December 31, 2016
(dollars in thousands)
 
Level 1
 
Level 2
 
Level 3
 
Total
Fair Value of Post-Retirement Plan Assets:
 
 

 
 

 
 

 
 

Cash equivalents
 
$
360

 
—

 
—

 
$
360

Fixed income
 
4,072

 
—

 
—

 
4,072

U.S. equity securities (large cap stocks)
 
6,106

 
—

 
—

 
6,106

Total investments measured at fair value
 
$
10,538

 
—

 
—

 
$
10,538


 
 
Fair Value as of December 31, 2015
(dollars in thousands)
 
Level 1
 
Level 2
 
Level 3
 
Total
Fair Value of Post-Retirement Plan Assets:
 
 

 
 

 
 

 
 

Cash equivalents
 
$
31

 
—

 
—

 
$
31

Fixed income
 
4,182

 
—

 
—

 
4,182

U.S. equity securities (large cap stocks)
 
6,401

 
—

 
—

 
6,401

Total investments measured at fair value
 
$
10,614

 
—

 
—

 
$
10,614
Schedule of estimated future benefit payments
stimated future benefit payments at December 31, 2016 for the next five years and thereafter are as follows (in thousands):
 
Pension Benefits
 
Post-Retirement
 Medical Benefits
2017
$
6,385

 
$
560

2018
6,855

 
609

2019
7,354

 
633

2020
7,945

 
680

2021
8,542

 
768

Thereafter
51,307

 
3,719

Total
$
88,388

 
$
6,969
Schedule of effects of one-percentage-point change in assumed health care cost trend rates
A one-percentage-point change in assumed health care cost trend rates would have the following effects on the post-retirement medical plan:
 
(dollars in thousands)
 
1-Percentage-Point
Increase
 
1-Percentage-Point
Decrease
Effect on total of service and interest cost components
 
$
55

 
$
(47
)
Effect on post-retirement benefit obligation
 
$
914

 
$
(790
)
Supplemental Employee Retirement Plan [Member]  
Employee benefit plans  
Schedule of Pension Plan's funded status and amounts recognized in balance sheets and the components of net pension cost and accrued post-retirement liability
The following provides a reconciliation of benefit obligations, funded status of the SERP, as well as a summary of significant estimates at December 31, 2016 and 2015:
(dollars in thousands)
 
2016
 
2015
Change in Benefit Obligation:
 
 

 
 

Benefit obligation at beginning of year
 
$
16,317

 
$
15,926

Service cost
 
799

 
814

Interest cost
 
743

 
653

Actuarial (gain) loss
 
3,341

 
(683
)
Benefits paid
 
(417
)
 
(393
)
Benefit obligation at end of year
 
$
20,783

 
$
16,317

Changes in Plan Assets:
 
 

 
 

Fair value of plan assets at beginning of year
 
—

 
—

Fair value of plan assets at end of year
 
—

 
—

 
 
 
 
 
Funded Status:
 
 

 
 

Net amount recognized as accrued cost
 
$
(20,783
)
 
$
(16,317
)

The change in actuarial gain/loss in the SERP was due, in part, to a decrease in the discount rate during 2016, while the discount rate increased during 2015.
(in thousands)
 
2016
 
2015
Amounts recognized on the balance sheets:
 
 

 
 

Current liabilities
 
$
(419
)
 
$
(411
)
Non-current liabilities
 
(20,364
)
 
(15,906
)
Net amount recognized
 
$
(20,783
)
 
$
(16,317
)
Amounts recognized in regulatory assets consist of:
 
 

 
 

Prior service cost
 
$
11

 
$
36

Net loss
 
6,463

 
3,416

Regulatory assets
 
6,474

 
3,452

Unfunded accrued cost
 
14,309

 
12,865

Net liability recognized
 
$
20,783

 
$
16,317

 
 
 
 
 
Changes in plan assets and benefit obligations recognized in regulatory assets consist of:
 
 

 
 

Regulatory asset at beginning of year
 
$
3,452

 
$
4,683

Net (gain) loss
 
3,339

 
(683
)
Amortization of prior service credit
 
(25
)
 
(117
)
Amortization of net loss
 
(292
)
 
(431
)
Total change in regulatory asset
 
3,022

 
(1,231
)
Regulatory asset at end of year
 
$
6,474

 
$
3,452

 
 
 
 
 
Net periodic pension cost
 
$
1,859

 
$
2,015

Change in regulatory asset
 
3,022

 
(1,231
)
Total recognized in net periodic pension and regulatory asset
 
$
4,881

 
$
784

 
 
 
 
 
Estimated amounts that will be amortized from regulatory asset over the next fiscal year:
 
 

 
 

Initial net asset (obligation)
 
$
—

 
$
—

Prior service cost
 
(11
)
 
(25
)
Net loss
 
(777
)
 
(292
)
Additional year-end information for plans with an accumulated benefit obligation in excess of plan assets:
 
 

 
 

Projected benefit obligation
 
$
20,783

 
$
16,317

Accumulated benefit obligation
 
17,144

 
14,533

Fair value of plan assets
 
—

 
—

Weighted-average assumptions used to determine benefit obligations:
 
 

 
 

Discount rate
 
4.34
%
 
4.61
%
Rate of compensation increase
 
4.00
%
 
4.00
%
Schedule of components of net periodic pension and post-retirement benefits cost, before allocation to the overhead pool
The components of SERP expense, before allocation to the overhead pool, for 2016, 2015 and 2014 are as follows:
(dollars in thousands, except percent)
 
2016
 
2015
 
2014
Components of Net Periodic Benefits Cost:
 
 

 
 

 
 

Service cost
 
$
799

 
$
814

 
$
768

Interest cost
 
743

 
653

 
615

Amortization of prior service cost
 
25

 
117

 
161

Amortization of net loss
 
292

 
431

 
139

Net periodic pension cost
 
$
1,859

 
$
2,015

 
$
1,683

 
 
 
 
 
 
 
Weighted-average assumptions used to determine net periodic cost:
 
 

 
 

 
 

Discount rate
 
4.61
%
 
4.15
%
 
5.05
%
Rate of compensation increase
 
4.00
%
 
4.00
%
 
4.00
%
Schedule of pension and post-retirement plans' investment assets measured at fair value
The following tables set forth by level, within the fair value hierarchy, the Rabbi Trust investment assets measured at fair value as of December 31, 2016 and 2015:
 
 
 
Fair Value as of December 31, 2016
(dollars in thousands)
 
Level 1
 
Level 2
 
Level 3
 
Total
Fair Value of Assets held in Rabbi Trust:
 
 

 
 

 
 

 
 

Cash equivalents
 
$
46

 
—

 
—

 
$
46

Fixed income securities
 
4,801

 
—

 
—

 
4,801

Equity securities
 
7,149

 
—

 
—

 
7,149

Total investments measured at fair value
 
$
11,996

 
—

 
—

 
$
11,996

 
 
Fair Value as of December 31, 2015
(dollars in thousands)
 
Level 1
 
Level 2
 
Level 3
 
Total
Fair Value of Assets held in Rabbi Trust:
 
 

 
 

 
 

 
 

Cash equivalents
 
$
39

 
—

 
—

 
$
39

Fixed income securities
 
3,903

 
—

 
—

 
3,903

Equity securities
 
5,924

 
—

 
—

 
5,924

Total investments measured at fair value
 
$
9,866

 
—

 
—

 
$
9,866
Schedule of estimated future benefit payments
Estimated future benefit payments for the SERP at December 31, 2016 for the next ten years are as follows (in thousands):
2017
$
419

2018
664

2019
731

2020
1,246

2021
1,302

Thereafter
6,714

Total
$
11,076