Utility Plant and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Registrant's utility plant utilized in continuing operations by major asset class

	GSWC						AWR
	December 31,						December 31,
(dollars in thousands)	2012			2011			2012			2011
Water
Land	$	15,357		$	15,215		$	15,357		$	15,215
Intangible assets	33,731			33,103			33,750			33,122
Source of water supply	72,020			69,020			72,020			69,020
Pumping	142,586			138,912			142,586			138,912
Water treatment	63,738			65,034			63,738			65,034
Transmission and distribution	796,973			768,405			796,973			768,405
General	103,308			97,867			112,206			104,579
	1,227,713			1,187,556			1,236,630			1,194,287
Electric
Transmission and distribution	56,757			52,651			56,757			52,651
Generation	12,547			12,547			12,547			12,547
General (1)	8,349			8,627			8,349			8,627
	77,653			73,825			77,653			73,825

Less — accumulated depreciation	(437,949		)	(410,644		)	(442,316		)	(413,836		)
Construction work in progress	45,720			41,208			45,824			42,224
Net utility plant	$	913,137		$	891,945		$	917,791		$	896,500

(1) Includes intangible assets of $1.2 million for studies performed in association with the electricity segment of the Registrant’s continuing operations for the years ended December 31, 2012 and 2011.

Schedule of components of intangible assets

	Weighted Average Amortization	GSWC December 31,						AWR December 31,
(dollars in thousands)	Period	2012			2011			2012			2011
Intangible assets:
Conservation	18 years	$	9,496		$	9,916		$	9,496		$	9,916
Water and water service rights	25 years	8,124			8,124			8,695			8,695
Water planning studies	11 years	16,945			15,897			16,945			15,897
Total amortized intangible assets		34,565			33,937			35,136			34,508
Less — accumulated amortization		(20,656		)	(18,522		)	(20,715		)	(18,569		)
Intangible assets, net of amortization		$	13,909		$	15,415		$	14,421		$	15,939

Intangible assets not subject to amortization:		$	409		$	409		$	427		$	427

Schedule of estimated future consolidated amortization expenses related to intangible assets

Estimated future consolidated amortization expenses related to intangible assets for the succeeding five years are (in thousands):

	Amortization Expense
2013	$	2,166
2014	2,084
2015	1,755
2016	1,689
2017	1,473
Total	$	9,167

Schedule of reconciliation of the beginning and ending aggregate carrying amount of the asset retirement obligations

(dollars in thousands)	GSWC
Obligation at December 31, 2010	$	2,910
Additional liabilities incurred	3
Liabilities settled	(122		)
Accretion	198
Obligation at December 31, 2011	$	2,989
Additional liabilities incurred	48
Liabilities settled	(209		)
Accretion	190
Obligation at December 31, 2012	$	3,018