XML 33 R20.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Revenues (Tables)
 6 Months Ended
Jun. 30, 2024
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue For the three and six months ended June 30, 2024 and 2023, disaggregated revenues from contracts with customers by segment were as follows:
Three Months Ended June 30,
Six Months Ended June 30,
(dollars in thousands)2024202320242023
Water:
Tariff-based revenues$96,065 $98,378 $180,726 $198,919 
CPUC-approved surcharges (cost-recovery activities)912 558 1,459 875 
Other668 649 1,250 1,386 
     Water revenues from contracts with customers97,645 99,585 183,435 201,180 
WRAM under/(over)-collection (alternative revenue program)12,779 17,323 17,254 28,440 
    Total water revenues (1)
110,424 116,908 200,689 229,620 
Electric:
Tariff-based revenues8,866 8,929 21,539 21,992 
CPUC-approved surcharges (cost-recovery activities)29 117 103 266 
     Electric revenues from contracts with customers8,895 9,046 21,642 22,258 
BRRAM under/(over)-collection (alternative revenue program)(192)(218)(734)(526)
     Total electric revenues8,703 8,828 20,908 21,732 
Contracted services:
Water 21,603 19,181 43,170 41,669 
Wastewater14,598 12,483 25,812 25,802 
     Contracted services revenues from contracts with customers36,201 31,664 68,982 67,471 
     Total AWR revenues$155,328 $157,400 $290,579 $318,823 
(1) Water revenues for the six months ended June 30, 2023 include approximately $32 million recorded from the impact of retroactive revenues for the full year of 2022 as a result of the CPUC’s approval of GSWC’s general rate case in June 2023. 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, 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.
Contract with Customer, Asset and Liability
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, 2024December 31, 2023
Unbilled receivables$10,518 $9,693 
Receivable from the U.S. government$90,330 $91,489 
Contract assets$19,063 $14,378 
Contract liabilities$1,239 $1,352