CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Regulated utility plant, at cost
Water	$ 1,559,209	$ 1,514,419
Electric	99,726	94,009
Total	1,658,935	1,608,428
Non-regulated utility property, at cost	15,592	11,897
Total utility plant, at cost	1,674,527	1,620,325
Less — accumulated depreciation	(533,370)	(532,753)
Utility plant before construction work in progress	1,141,157	1,087,572
Construction work in progress	63,835	63,354
Net utility plant	1,204,992	1,150,926
Other Property and Investments
Goodwill	1,116	1,116
Other property and investments	24,070	20,836
Total other property and investments	25,186	21,952
Current Assets
Cash and cash equivalents	214	436
Accounts receivable-customers, less allowance for doubtful accounts	26,127	19,993
Unbilled revenue	26,411	24,391
Receivable from U.S. government, less allowance for doubtful accounts	3,725	8,467
Other accounts receivable, less allowance for doubtful accounts	8,251	3,151
Income taxes receivable	4,737	17,867
Materials and supplies	4,795	4,294
Regulatory assets — current	34,220	43,296
Prepayments and other current assets	5,596	3,735
Costs and estimated earnings in excess of billings on contracts	41,387	41,245
Total current assets	155,463	166,875
Regulatory and Other Assets
Regulatory assets	0	102,985
Costs and estimated earnings in excess of billings on contracts	25,426	22,687
Other	5,667	5,068
Total regulatory and other assets	31,093	130,740
Total Assets	1,416,734	1,470,493
Capitalization
Common shareholder’s equity	529,945	494,297
Long-term debt	321,039	320,981
Total capitalization	850,984	815,278
Current Liabilities
Notes payable to banks	59,000	90,000
Long-term debt — current	324	330
Income taxes payable	225	149
Accounts payable	50,978	43,724
Accrued other taxes	7,344	9,112
Accrued other taxes	12,969	12,304
Accrued employee expenses	3,861	3,864
Accrued interest	2,941	4,901
Billings in excess of costs and estimated earnings on contracts	3,911	2,263
Unrealized loss on purchased power contracts	15,109	11,297
Other	156,662	177,944
Other Credits
Other Credits	67,465	69,722
Advances for construction	123,602	120,518
Contributions in aid of construction — net	115,703	224,530
Regulatory Liability, Noncurrent	32,178	0
Deferred income taxes	1,436	1,529
Unamortized investment tax credits	57,695	49,856
Accrued pension and other post-retirement benefits	11,009	11,116
Other	409,088	477,271
Commitments and Contingencies (Notes 13 and 14)	0	0
Total Capitalization and Liabilities	1,416,734	1,470,493
GSWC
Regulated utility plant, at cost
Water	1,559,209	1,514,419
Electric	99,726	94,009
Total utility plant, at cost	1,658,935	1,608,428
Less — accumulated depreciation	(524,481)	(524,927)
Utility plant before construction work in progress	1,134,454	1,083,501
Construction work in progress	63,486	61,810
Net utility plant	1,197,940	1,145,311
Other Property and Investments
Other property and investments	21,956	18,719
Total other property and investments	21,956	18,719
Current Assets
Cash and cash equivalents	214	209
Accounts receivable-customers, less allowance for doubtful accounts	26,127	19,993
Unbilled revenue	18,852	17,700
Other accounts receivable, less allowance for doubtful accounts	6,105	1,959
Income taxes receivable	6,590	21,856
Materials and supplies	4,046	3,724
Regulatory assets — current	34,220	43,296
Prepayments and other current assets	5,090	3,520
Total current assets	101,244	112,257
Regulatory and Other Assets
Regulatory assets	0	102,985
Other	5,683	4,906
Total regulatory and other assets	5,683	107,891
Total Assets	1,326,823	1,384,178
Capitalization
Common shareholder’s equity	474,374	446,770
Long-term debt	321,039	320,981
Total capitalization	795,413	767,751
Current Liabilities
Inter-company payable to Parent	34,836	61,726
Long-term debt — current	324	330
Accounts payable	42,497	34,648
Accrued other taxes	7,108	8,870
Accrued other taxes	11,338	10,983
Accrued employee expenses	3,585	3,588
Accrued interest	2,941	4,901
Unrealized loss on purchased power contracts	14,705	10,925
Other	117,334	135,971
Other Credits
Other Credits	67,465	69,722
Advances for construction	123,602	120,518
Contributions in aid of construction — net	120,780	227,798
Regulatory Liability, Noncurrent	32,178	0
Deferred income taxes	1,436	1,529
Unamortized investment tax credits	57,695	49,856
Accrued pension and other post-retirement benefits	10,920	11,033
Other	414,076	480,456
Total Capitalization and Liabilities	$ 1,326,823	$ 1,384,178