CONSOLIDATED STATEMENTS OF CASH FLOW - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash Flows From Operating Activities:
Net income	$ 72,928	$ 34,113
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	21,984	20,475
Provision for doubtful accounts	847	549
Deferred income taxes and investment tax credits	599	(152)
Stock-based compensation expense	2,577	2,183
(Gain) loss on investments held in a trust	(3,086)	5,171
Other — net	(89)	178
Changes in assets and liabilities:
Accounts receivable — customers	(1,641)	2,455
Unbilled receivable	(933)	3,943
Other accounts receivable	(421)	2,538
Receivables from the U.S. government	(10,922)	6,658
Materials and supplies	(2,199)	(988)
Prepayments and other assets	(2,690)	(1,215)
Contract assets	(528)	(4,590)
Regulatory assets/liabilities	(70,875)	(8,404)
Accounts payable	(9,669)	1,509
Income taxes receivable/payable	21,432	(1,170)
Contract liabilities	(318)	65
Accrued pension and other postretirement benefits	2,041	83
Other liabilities	(1,273)	(6,496)
Net cash provided	17,764	56,905
Cash Flows From Investing Activities:
Capital expenditures	(88,649)	(76,552)
Other investing activities	827	136
Net cash used	(87,822)	(76,416)
Cash Flows From Financing Activities:
Receipt of advances for and contributions in aid of construction	4,606	4,111
Refunds on advances for construction	(2,973)	(3,174)
Repayments of long-term debt	(251)	(205)
Proceeds from the issuance of long-term debt, net of issuance costs	129,665	34,820
Net changes in notes payable to banks	(35,667)	18,000
Dividends paid	(29,394)	(26,974)
Other financing activities	(899)	(1,205)
Net cash provided	65,087	25,373
Net change in cash and cash equivalents	(4,971)	5,862
Cash and cash equivalents, beginning of period	5,997	4,963
Cash and cash equivalents, end of period	1,026	10,825
Non-cash transactions:
Accrued payables for investment in utility plant	35,731	37,373
Property installed by developers and conveyed	809	255
GOLDEN STATE WATER COMPANY
Cash Flows From Operating Activities:
Net income	60,996	23,455
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	18,748	17,230
Provision for doubtful accounts	782	488
Deferred income taxes and investment tax credits	(817)	(122)
Stock-based compensation expense	2,434	1,964
(Gain) loss on investments held in a trust	(3,086)	5,171
Other — net	39	164
Changes in assets and liabilities:
Accounts receivable — customers	(2,296)	2,316
Unbilled receivable	(370)	959
Other accounts receivable	(53)	1,267
Materials and supplies	(385)	(152)
Prepayments and other assets	(1,261)	(1,072)
Regulatory assets/liabilities	(68,016)	(8,035)
Accounts payable	(1,167)	4,200
Intercompany receivable/payable	134	(834)
Income taxes receivable/payable	20,490	1,448
Accrued pension and other postretirement benefits	2,007	13
Other liabilities	(973)	(5,235)
Net cash provided	27,206	43,225
Cash Flows From Investing Activities:
Capital expenditures	(76,572)	(66,984)
Other investing activities	203	123
Net cash used	(76,369)	(66,861)
Cash Flows From Financing Activities:
Proceeds from Issuance of Common Shares	10,000	0
Receipt of advances for and contributions in aid of construction	4,606	4,051
Refunds on advances for construction	(2,973)	(3,174)
Repayments of long-term debt	(251)	(205)
Proceeds from the issuance of long-term debt, net of issuance costs	129,665	0
Net change in intercompany borrowings	(129,000)	54,000
Borrowings on notes payable to banks, net of issuance costs	77,334	0
Dividends paid	(39,400)	(27,000)
Other financing activities	(821)	(1,103)
Net cash provided	49,160	26,569
Net change in cash and cash equivalents	(3)	2,933
Cash and cash equivalents, beginning of period	370	525
Cash and cash equivalents, end of period	367	3,458
Non-cash transactions:
Accrued payables for investment in utility plant	31,944	36,023
Property installed by developers and conveyed	$ 809	$ 255