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Allowance for Doubtful Accounts (Tables)
 12 Months Ended
Dec. 31, 2024
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 2024, 2023 and 2022 for AWR and GSWC are as follows:
 AWR
 December 31,
(dollars in thousands)202420232022
Balance at beginning of year$3,590 $4,440 $3,569 
Provision charged (1)
1,717 932 2,842 
Accounts written off, net of recoveries (2)
(1,629)(1,782)(1,971)
Balance at end of year$3,678 $3,590 $4,440 
Allowance for doubtful accounts related to accounts receivable-customer$3,568 $3,537 $4,387 
Allowance for doubtful accounts related to other accounts receivable110 53 53 
Total allowance for doubtful accounts$3,678 $3,590 $4,440 
(1)    The 2022 balance includes amounts in excess of GSWC’s and BVES’s respective revenue requirements incurred during the COVID-19 pandemic. These incremental amounts were recorded as regulatory assets in the COVID-19 memorandum accounts.
(2)    Reflects consideration of government relief funds received in 2024 and 2022 from the state of California for unpaid water and electric utility bills incurred during the pandemic. In 2024, a total of $3.5 million was received for unpaid water bills. Additionally, in 2022, $9.5 million and $0.5 million was received for unpaid water and electric utility bills, respectively.
 GSWC
 December 31,
(dollars in thousands)202420232022
Balance at beginning of year$3,447 $4,196 $3,221 
Provision charged (3)
1,366 754 2,501 
Accounts written off, net of recoveries (4)
(1,335)(1,503)(1,526)
Balance at end of year$3,478 $3,447 $4,196 
Allowance for doubtful accounts related to accounts receivable-customer$3,368 $3,394 $4,143 
Allowance for doubtful accounts related to other accounts receivable110 53 53 
Total allowance for doubtful accounts$3,478 $3,447 $4,196 
(3) The 2022 balance 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 received in 2024 and 2022 from the state of California for unpaid water utility bills incurred during the pandemic. A total of $3.5 million was received in 2024 and $9.5 million was received in 2022 for unpaid water utility bills.