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Revenues
 6 Months Ended
Jun. 30, 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 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 the U.S. government. For the three and six months ended June 30, 2023 and 2022, disaggregated revenues from contracts with customers by segment were as follows:
Three Months Ended June 30,Six Months Ended June 30,
(dollars in thousands)2023202220232022
Water:
Tariff-based revenues$98,378 $83,612 $198,919 $156,110 
Surcharges (cost-recovery activities)558 797 875 1,346 
Other649 571 1,386 1,089 
Water revenues from contracts with customers
99,585 84,980 201,180 158,545 
WRAM under-collection (alternative revenue program)17,323 5,876 28,440 6,217 
Total water revenues (1)
116,908 90,856 229,620 164,762 
Electric:
Tariff-based revenues8,929 8,381 21,992 20,933 
Surcharges (cost-recovery activities)117 32 266 59 
Electric revenues from contracts with customers
9,046 8,413 22,258 20,992 
BRRAM over-collection (alternative revenue program)(218)(196)(526)(883)
Total electric revenues8,828 8,217 21,732 20,109 
Contracted services:
Water 19,181 14,175 41,669 27,721 
Wastewater12,483 9,359 25,802 18,585 
Contracted services revenues from contracts with customers31,664 23,534 67,471 46,306 
Total AWR revenues$157,400 $122,607 $318,823 $231,177 
(1) Water revenues for the six months ended June 30, 2023 includes approximately $30 million from the impact of retroactive new rates for the full year of 2022 as a result of the CPUC's approval of GSWC's general rate case (Note 3). Furthermore, the CPUC also issued a final decision in June 2023 on GSWC's cost of capital proceeding. As a result of the final cost of capital decision (Note 3), the three and six months ended June 30, 2023 include an increase in water revenues of $9.3 million and $6.4 million, respectively, from the reversal of revenues subject to refund due to a change in estimates from what had been recorded during 2022 and the first quarter of 2023.
The opening and closing balances of the 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)June 30, 2023December 31, 2022
Unbilled receivables$11,629 $10,125 
Receivable from the U.S. government$96,378 $85,456 
Contract assets$15,510 $14,982 
Contract liabilities$585 $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 and six months ended June 30, 2023, which were included in contract liabilities at the beginning of the period were not material. Contracted services revenues recognized during the three and six months ended June 30, 2023 from performance obligations satisfied in previous periods were also not material.
As of June 30, 2023, AWR’s aggregate remaining performance obligations, which are entirely from the contracted services segment, were $3.6 billion. ASUS expects to recognize revenue on these remaining performance obligations over the remaining term of each of the 50-year contracts, which range from 31 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.