Regulatory Matters (Tables)

6 Months Ended

Jun. 30, 2026

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, 2026		December 31, 2025
GSWC
2022/2023 general rate case memorandum accounts (unbilled revenue)	$	14,632	$	22,107
Flowed-through deferred income taxes, net	24,260		20,932
Low income rate assistance balancing accounts	11,881		10,582
Other regulatory assets	20,210		28,405
Excess deferred income taxes	(63,081)		(63,223)
Pensions and other post-retirement obligations	(44,502)		(43,479)
PFAS Contamination Litigation Proceeds Memorandum Account	(16,851)		(10,987)
Other regulatory liabilities	(212)		(1,331)
Total GSWC	$	(53,663)	$	(36,994)
BVES
Derivative instrument memorandum account (Note 5)	$	14,631	$	15,503
2023/2024 general rate case memorandum accounts (unbilled revenue)	6,624		8,221
Wildfire mitigation and other fire prevention related costs memorandum accounts	8,967		11,336
Other regulatory assets	13,676		15,213
Other regulatory liabilities	(4,206)		(4,015)
Total BVES	$	39,692	$	46,258
Total AWR	$	(13,971)	$	9,264