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Allowance for Doubtful Accounts (Tables)
 12 Months Ended
Dec. 31, 2023
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 2023, 2022 and 2021 for AWR and GSWC are as follows:
 AWR
 December 31,
(dollars in thousands)202320222021
Balance at beginning of year$4,440 $3,569 $5,316 
Provision charged (1)
932 2,842 8,150 
Accounts written off, net of recoveries (2)
(1,782)(1,971)(9,897)
Balance at end of year$3,590 $4,440 $3,569 
Allowance for doubtful accounts related to accounts receivable-customer$3,537 $4,387 $3,516 
Allowance for doubtful accounts related to other accounts receivable53 53 53 
Total allowance for doubtful accounts$3,590 $4,440 $3,569 
(1)    In 2022 and 2021, includes amounts in excess of GSWC’s and BVES’s respective revenue requirements incurred during the COVID-19 pandemic. These incremental amounts are recorded as regulatory assets in the COVID-19 memorandum accounts.
(2)    Reflects consideration of government relief funds expected to be received in 2024 and received in 2022 from the state of California for unpaid water and electric utility bills incurred during the pandemic. A total of $3.5 million is expected to be received for unpaid water utility bills in 2024, and $9.5 million and $473,000 was received in 2022 for unpaid water and electric utility bills, respectively.
 GSWC
 December 31,
(dollars in thousands)202320222021
Balance at beginning of year$4,196 $3,221 $4,960 
Provision charged (3)
754 2,501 7,732 
Accounts written off, net of recoveries (4)
(1,503)(1,526)(9,471)
Balance at end of year$3,447 $4,196 $3,221 
Allowance for doubtful accounts related to accounts receivable-customer$3,394 $4,143 $3,168 
Allowance for doubtful accounts related to other accounts receivable53 53 53 
Total allowance for doubtful accounts$3,447 $4,196 $3,221 
(3) In 2022 and 2021, includes amounts in excess of GSWC’s revenue requirement incurred during the COVID-19 pandemic. This incremental amount was recorded as a regulatory asset in the COVID-19 memorandum account.
(4) Reflects consideration of government relief funds expected to be received in 2024 and received in 2022 from the state of California for unpaid water utility bills incurred during the pandemic. A total of $3.5 million is expected to be received in 2024 and $9.5 million was received in 2022 for unpaid water utility bills.