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Utility Plant and Intangible Assets
 12 Months Ended
Dec. 31, 2022
Utility Plant and Intangible Assets  
Utility Plant and Intangible Assets Utility Plant and Intangible Assets
The following table shows Registrant’s utility plant (regulated utility plant and non-regulated utility property) by major asset class:
AWR
December 31,		GSWC
December 31,
(dollars in thousands)2022202120222021
Water
Land$18,427 $18,207 $18,427 $18,207 
Intangible assets30,511 29,028 30,511 29,028 
Source of water supply109,918 98,244 109,918 98,244 
Pumping227,668 209,936 227,668 209,936 
Water treatment90,411 83,922 90,411 83,922 
Transmission and distribution1,431,437 1,356,649 1,431,437 1,356,649 
Other136,162 139,895 98,096 102,831 
2,044,534 1,935,881 2,006,468 1,898,817 
Electric (Note 20)
Transmission and distribution105,499 90,491 — — 
Generation12,583 12,583 — — 
Other (1)
15,733 13,398 — — 
133,815 116,472 — — 
Less — accumulated depreciation(606,231)(594,264)(530,925)(522,672)
Construction work in progress181,648 167,915 141,175 123,600 
Net utility plant$1,753,766 $1,626,004 $1,616,718 $1,499,745 
(1)     Includes intangible assets of $1.2 million for the years ended December 31, 2022 and 2021 for studies performed in association with the electric segment.
As of December 31, 2022 and 2021, intangible assets consist of the following:
 
Weighted Average
 Amortization 
AWR
 December 31,
GSWC
 December 31,
(dollars in thousands)Period2022202120222021
Intangible assets:
     
Conservation programs3 years$9,486 $9,486 $9,486 $9,486 
Water and service rights (2)
30 years8,695 8,695 8,124 8,124 
Water planning studies14 years13,757 12,258 12,519 11,019 
Total intangible assets 31,938 30,439 30,129 28,629 
Less — accumulated amortization (26,811)(26,401)(25,374)(25,109)
Intangible assets, net of amortization $5,127 $4,038 $4,755 $3,520 
Intangible assets not subject to amortization (3)
 $383 $400 $382 $399 
(2)         Includes intangible assets of $571,000 for contracted services included in “Other Property and Investments” on the consolidated balance sheets as of December 31, 2022 and 2021.
(3)         The intangible assets not subject to amortization primarily consist of organization and consent fees.
For the years ended December 31, 2022, 2021 and 2020, amortization of intangible assets was $641,000, $700,000 and $654,000, respectively, for both AWR and GSWC. 
Estimated future consolidated amortization expense related to intangible assets are as follows (in thousands):
 Amortization
Expense
2023$641 
2024641 
2025641 
2026641 
2027641 
Total$3,205 
Asset Retirement Obligations:
The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other Credits” on the balance sheets as of December 31, 2022 and 2021:
(dollars in thousands)GSWC
Obligation at December 31, 2020$9,320 
Additional liabilities incurred148 
Liabilities settled(120)
Accretion369 
Obligation at December 31, 2021$9,717 
Accretion386 
Obligation at December 31, 2022$10,103