Regulatory Matters (Tables)

3 Months Ended

Mar. 31, 2023

Regulated Operations [Abstract]

Schedule of regulatory assets, less regulatory liabilities in the consolidated balance sheets for continuing operations

Regulatory liabilities, less regulatory assets, included in the consolidated balance sheets are as follows:

(dollars in thousands)	March 31, 2023		December 31, 2022
GSWC
2022/2023 general rate case memorandum accounts (unbilled revenue)	$	38,419	$	—
Water revenue adjustment mechanism, net of the modified cost balancing account	29,069		31,803
COVID-19 memorandum account	3,540		3,478
Excess deferred income taxes	(71,418)		(71,870)
Flowed-through income taxes	447		(1,134)
Other regulatory assets	22,390		19,964
Other regulatory liabilities	(13,198)		(8,815)
Total GSWC	$	9,249	$	(26,574)
BVES
Derivative instrument memorandum account (Note 5)	(6,669)		(11,847)
Wildfire mitigation and other fire prevention related costs memorandum accounts	14,131		13,007
Other regulatory assets	9,480		7,965
Other regulatory liabilities	(8,565)		(8,005)
Total AWR	$	17,626	$	(25,454)