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Revenues
 3 Months Ended
Mar. 31, 2024
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 firm fixed-price long-term contracts with the U.S. government are considered service concession arrangements under ASC 853, Service Concession Arrangements. ASUS’s military base contracts consist primarily of 50-year contracts and one 15-year contract with the U.S. government. 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 months ended March 31, 2024 and 2023, disaggregated revenues from contracts with customers by segment were as follows:
Three Months Ended March 31,
(dollars in thousands)20242023
Water:
Tariff-based revenues$84,661 $100,541 
CPUC-approved surcharges (cost-recovery activities)547 317 
Other582 737 
     Water revenues from contracts with customers85,790 101,595 
WRAM under/(over)-collection (alternative revenue program)
4,475 11,117 
    Total water revenues (1)
90,265 112,712 
Electric:
Tariff-based revenues12,673 13,063 
CPUC-approved surcharges (cost-recovery activities)74 149 
     Electric revenues from contracts with customers12,747 13,212 
BRRAM under/(over)-collection (alternative revenue program)(542)(308)
     Total electric revenues12,205 12,904 
Contracted services:
Water 21,567 22,488 
Wastewater11,214 13,319 
     Contracted services revenues from contracts with customers32,781 35,807 
     Total AWR revenues$135,251 $161,423 
(1) Water revenues for the three months ended March 31, 2023 include approximately $30 million, which represents the impact of 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 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)March 31, 2024December 31, 2023
Unbilled receivables$13,854 $9,693 
Receivable from the U.S. government$84,573 $91,489 
Contract assets$14,484 $14,378 
Contract liabilities$653 $1,352 
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, 2024, 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, 2024 from performance obligations satisfied in previous periods were also not material.
As of March 31, 2024, AWR’s aggregate remaining performance obligations, which are entirely from the contracted services segment, were $4.0 billion. ASUS expects to recognize revenue on these remaining performance obligations over the remaining term of each of the contracts, which range from 15 to 50 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 contract term for convenience of the U.S. government.