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Revenue from Contract with Customer
 9 Months Ended
Sep. 30, 2020
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer Revenues
Most of Registrant's revenues are derived from contracts with customers, including tariff-based revenues from its regulated utilities. ASUS's initial 50-year firm fixed-price contracts with the U.S. government are considered service concession arrangements under ASC 853, Service Concession Arrangements. 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 BVESI have a diversified 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. The vast majority of ASUS's revenues are from the U.S. government. For the three and nine months ended September 30, 2020 and 2019, disaggregated revenues from contracts with customers by segment were as follows:
Three Months Ended September 30,Nine Months Ended September 30,
(dollar in thousands)2020201920202019
Water:
Tariff-based revenues$97,036 $89,050 $243,553 $225,501 
Surcharges (cost-recovery activities)1,217 1,900 2,913 2,954 
Other569 555 1,556 1,475 
Water revenues from contracts with customers
98,822 91,505 248,022 229,930 
WRAM (over) under-collection (alternative revenue program)(121)3,744 9,177 18,182 
Total water revenues
98,701 95,249 257,199 248,112 
Electric:
Tariff-based revenues8,531 9,729 25,948 28,693 
Surcharges (cost-recovery activities)188 51 624 148 
Electric revenues from contracts with customers
8,719 9,780 26,572 28,841 
BRRAM (over) under-collection (alternative revenue program)(431)2,216 363 1,192 
Total electric revenues8,288 11,996 26,935 30,033 
Contracted services:
Water 17,143 13,797 45,316 41,772 
Wastewater9,556 13,454 34,593 40,959 
Contracted services revenues from contracts with customers26,699 27,251 79,909 82,731 
Total AWR revenues$133,688 $134,496 $364,043 $360,876 
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, were as follows:    
(dollar in thousands)September 30, 2020December 31, 2019
Unbilled receivables$12,955 $10,467 
Receivable from the U.S. government$70,106 $64,819 
Contract assets$10,086 $15,631 
Contract liabilities$8,670 $11,167 
Contract Assets - Contract assets are those of ASUS 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 those 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.
Revenues for the three and nine months ended September 30, 2020, which were included in contract liabilities at the beginning of the period were $7.1 million and $10.9 million, respectively. Contracted services revenues recognized during the three and nine months ended September 30, 2020 from performance obligations satisfied in previous periods were not material.
As of September 30, 2020, Registrant's aggregate remaining performance obligations, which are entirely for the contracted services segment, were $3.2 billion. Registrant expects to recognize revenue on these remaining performance obligations over the remaining term of each of the 50-year contracts, which range from 34 to 48 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 50-year term for convenience of the U.S. government.