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Allowance for Doubtful Accounts (Tables)
 12 Months Ended
Dec. 31, 2022
Allowance for Doubtful Accounts  
Schedule of provision for doubtful accounts charged to expense and accounts written off, net of recoveries
The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries. Provisions included in 2022, 2021 and 2020 for AWR and GSWC are as follows:
 AWR
 December 31,
(dollars in thousands)202220212020
Balance at beginning of year$3,569 $5,316 $916 
Provision charged (1)
2,842 8,150 5,016 
Accounts written off, net of recoveries (2)
(1,971)(9,897)(616)
Balance at end of year$4,440 $3,569 $5,316 
Allowance for doubtful accounts related to accounts receivable-customer$4,387 $3,516 $5,263 
Allowance for doubtful accounts related to other accounts receivable53 53 53 
Total allowance for doubtful accounts$4,440 $3,569 $5,316 
(1)    Includes amounts in excess of GSWC’s and BVESI’s respective revenue requirements incurred during the COVID-19 pandemic. These incremental amounts are recorded as regulatory assets.
(2)    Reflects consideration of government relief funds received in 2022 from the state of California for unpaid water and electric utility bills incurred during the pandemic. A total of $9.5 million and $473,000 was received in 2022 for unpaid water and electric utility bills, respectively.
 GSWC
 December 31,
(dollars in thousands)202220212020
Balance at beginning of year$3,221 $4,960 $916 
Provision charged (3)
2,501 7,732 4,703 
Balance transfer to BVESI (Note 20)— — (79)
Accounts written off, net of recoveries (4)
(1,526)(9,471)(580)
Balance at end of year$4,196 $3,221 $4,960 
Allowance for doubtful accounts related to accounts receivable-customer$4,143 $3,168 $4,907 
Allowance for doubtful accounts related to other accounts receivable53 53 53 
Total allowance for doubtful accounts$4,196 $3,221 $4,960 
(3) Includes amounts in excess of GSWC’s revenue requirement incurred during the COVID-19 pandemic. This incremental amount was recorded as a regulatory asset.
(4) Reflects consideration of government relief funds received in 2022 from the state of California for unpaid water and electric utility bills incurred during the pandemic. A total of $9.5 million and $473,000 was received in 2022 for unpaid water and electric utility bills, respectively.