Note 17 — 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 2012, 2011 and 2010 for AWR and GSWC are as follows:

	AWR
	December 31,
(dollars in thousands)	2012			2011			2010
Balance at beginning of year	$	1,048		$	1,051		$	1,158
Provision charged to expense	1,710			938			1,041
Accounts written off, net of recoveries	(1,530		)	(941		)	(1,148		)
Balance at end of year	$	1,228		$	1,048		$	1,051

Allowance for doubtful accounts related to accounts receivable-customer	$	797		$	715		$	670
Allowance for doubtful accounts related to receivable from U.S. government	8			—			43
Allowance for doubtful accounts related to other accounts receivable	423			333			338
Total allowance for doubtful accounts	$	1,228		$	1,048		$	1,051

	GSWC
	December 31,
(dollars in thousands)	2012			2011			2010
Balance at beginning of year	$	1,005		$	1,005		$	1,088
Provision charged to expense	1,668			859			1,041
Accounts written off, net of recoveries	(1,496		)	(859		)	(1,124		)
Balance at end of year	$	1,177		$	1,005		$	1,005

Allowance for doubtful accounts related to accounts receivable-customer	$	797		$	715		$	670
Allowance for doubtful accounts related to other accounts receivable	380			290			335
Total allowance for doubtful accounts	$	1,177		$	1,005		$	1,005