Utility Plant and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Public Utility Property Plant and Equipment Components [Table Text Block]

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)	2022		2021		2022		2021
Water
Land	$	18,427	$	18,207	$	18,427	$	18,207
Intangible assets	30,511		29,028		30,511		29,028
Source of water supply	109,918		98,244		109,918		98,244
Pumping	227,668		209,936		227,668		209,936
Water treatment	90,411		83,922		90,411		83,922
Transmission and distribution	1,431,437		1,356,649		1,431,437		1,356,649
Other	136,162		139,895		98,096		102,831
	2,044,534		1,935,881		2,006,468		1,898,817
Electric (Note 20)
Transmission and distribution	105,499		90,491		—		—
Generation	12,583		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 progress	181,648		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.

Schedule of components of intangible assets

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)	Period	2022		2021		2022		2021
Intangible assets:
Conservation programs	3 years	$	9,486	$	9,486	$	9,486	$	9,486
Water and service rights (2)	30 years	8,695		8,695		8,124		8,124
Water planning studies	14 years	13,757		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

Schedule of estimated future consolidated amortization expenses related to intangible assets

Estimated future consolidated amortization expense related to intangible assets are as follows (in thousands):


	Amortization Expense
2023	$	641
2024	641
2025	641
2026	641
2027	641
Total	$	3,205

Schedule of reconciliation of the beginning and ending aggregate carrying amount of the 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 incurred	148
Liabilities settled	(120)
Accretion	369
Obligation at December 31, 2021	$	9,717


Accretion	386
Obligation at December 31, 2022	$	10,103