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Revenues
 3 Months Ended
Mar. 31, 2023
Revenue from Contract with Customer [Abstract]  
Revenues Revenues
Most of Registrant’s revenues are derived from contracts with customers, including tariff-based revenues from its regulated utilities at GSWC and BVES. ASUS’s initial 50-year firm fixed-price contracts with the U.S. government are considered service concession arrangements under ASC 853, Service Concession Arrangements. Accordingly, the services under these contracts are accounted for under Topic 606—Revenue from Contracts with Customers, and the water and/or wastewater systems are not recorded as Property, Plant and Equipment on the Registrant’s balance sheets.
Although GSWC and BVES have a diversified customer base of residential, commercial, industrial, and other customers, revenues derived from residential and commercial customers generally account for approximately 90% of total water and electric revenues. Most of ASUS’s revenues are derived from contracts with the U.S. government. For the three months ended March 31, 2023 and 2022, disaggregated revenues from contracts with customers by segment were as follows:
Three Months Ended March 31,
(dollars in thousands)20232022
Water:
Tariff-based revenues$100,541 $72,498 
Surcharges (cost-recovery activities)317 549 
Other737 518 
Water revenues from contracts with customers
101,595 73,565 
WRAM under/(over) collection (alternative revenue program)11,117 341 
Total water revenues (1)
112,712 73,906 
Electric:
Tariff-based revenues13,063 12,552 
Surcharges (cost-recovery activities)149 27 
Electric revenues from contracts with customers
13,212 12,579 
BRRAM under/(over) collection (alternative revenue program)(308)(687)
Total electric revenues12,904 11,892 
Contracted services:
Water 22,488 13,546 
Wastewater13,319 9,226 
Contracted services revenues from contracts with customers35,807 22,772 
Total AWR revenues$161,423 $108,570 
(1) Water revenues for the three months ended March 31, 2023 includes approximately $30 million, which represents the impact of the retroactive new rates for the full year of 2022 as a result of a proposed decision issued by the CPUC in April 2023 on GSWC’s general rate case (Note 3).
The opening and closing balances of unbilled receivables, receivable from the U.S. government, contract assets and contract liabilities from contracts with customers, which are related entirely to ASUS, were as follows:    
(dollars in thousands)March 31, 2023December 31, 2022
Unbilled receivables$15,167 $10,125 
Receivable from the U.S. government$91,298 $85,456 
Contract assets$13,473 $14,982 
Contract liabilities$560 $903 
Unbilled receivables and Receivable from the U.S. government represent receivables where the right to payment is conditional only by the passage of time.
Contract Assets - Contract assets are assets of ASUS and consist of unbilled revenues recognized from work-in-progress construction projects, where the right to payment is conditional on something other than the passage of time. The classification of this asset as current or noncurrent is based on the timing of when ASUS expects to bill these amounts.
Contract Liabilities - Contract liabilities are liabilities of ASUS and consist of billings in excess of revenue recognized. The classification of this liability as current or noncurrent is based on the timing of when ASUS expects to recognize revenue.
Revenues for the three months ended March 31, 2023, which were included in contract liabilities at the beginning of the period were not material. Contracted services revenues recognized during the three months ended March 31, 2023 from performance obligations satisfied in previous periods were not material.
As of March 31, 2023, AWR’s aggregate remaining performance obligations, which are entirely for the contracted services segment, were $3.5 billion. AWR expects to recognize revenue on these remaining performance obligations over the remaining term of each of the 50-year contracts, which range from 32 to 45 years. Each of the contracts with the U.S. government is subject to termination, in whole or in part, prior to the end of its 50-year term for convenience of the U.S. government.