Allowance for Doubtful Accounts

The table below presents Registrant’s provision for doubtful accounts charged to expense and accounts written off, net of recoveries. Provisions included in 2013, 2012 and 2011 for AWR and GSWC are as follows:



	AWR
	December 31,
(dollars in thousands)	2013			2012			2011
Balance at beginning of year	$	1,228		$	1,048		$	1,051
Provision charged to expense	1,145			1,710			938
Accounts written off, net of recoveries	(1,186		)	(1,530		)	(941		)
Balance at end of year	$	1,187		$	1,228		$	1,048

Allowance for doubtful accounts related to accounts receivable-customer	$	755		$	797		$	715
Allowance for doubtful accounts related to receivable from U.S. government	—			8			—
Allowance for doubtful accounts related to other accounts receivable	432			423			333
Total allowance for doubtful accounts	$	1,187		$	1,228		$	1,048



	GSWC
	December 31,
(dollars in thousands)	2013			2012			2011
Balance at beginning of year	$	1,177		$	1,005		$	1,005
Provision charged to expense	1,056			1,668			859
Accounts written off, net of recoveries	(1,119		)	(1,496		)	(859		)
Balance at end of year	$	1,114		$	1,177		$	1,005

Allowance for doubtful accounts related to accounts receivable-customer	$	755		$	797		$	715
Allowance for doubtful accounts related to other accounts receivable	359			380			290
Total allowance for doubtful accounts	$	1,114		$	1,177		$	1,005