Regulatory Matters (Tables)

6 Months Ended

Jun. 30, 2024

Regulated Operations [Abstract]

Schedule of regulatory assets, less regulatory liabilities in the consolidated balance sheets for continuing operations

Regulatory assets, less regulatory liabilities, included in the consolidated balance sheets are as follows:

(dollars in thousands)	June 30, 2024		December 31, 2023
GSWC
2022/2023 general rate case memorandum accounts (unbilled revenue)	$	46,527	$	52,795
Water revenue adjustment mechanism, net of modified cost balancing account	50,842		41,545
Asset retirement obligations	7,418		7,099
Flowed-through deferred income taxes, net	5,667		3,190
Low income rate assistance balancing accounts	7,747		5,763
Other regulatory assets	10,018		10,661
Excess deferred income taxes	(69,567)		(70,189)
Pensions and other post-retirement obligations	(4,828)		(4,867)
Other regulatory liabilities	(510)		(268)
Total GSWC	$	53,314	$	45,729
BVES
Derivative instrument memorandum account (Note 5)	5,593		2,360
Wildfire mitigation and other fire prevention related costs memorandum accounts	19,864		17,716
Electric supply cost adjustment mechanism	777		2,583
Other regulatory assets	8,181		7,697
Other regulatory liabilities	(7,677)		(6,578)
Total AWR	$	80,052	$	69,507