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Summary of Significant Accounting Policies (Tables) (GSWC)

12 Months Ended

Dec. 31, 2012

GSWC

Summary of significant accounting policies

Schedule of estimated useful lives of utility plant, as authorized by the CPUC

Source of water supply		30 years to 50 years
Pumping		25 years to 40 years
Water treatment		20 years to 35 years
Transmission and distribution		25 years to 55 years
Generation		40 years
Other plant		7 years to 40 years

Schedule of estimates of the fair value of long-term debt

	2012				2011
(dollars in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt—GSWC	$	335,791	$	456,792	$	340,686	$	437,275

Schedule of long-term debt measured at fair value

The following tables set forth by level, within the fair value hierarchy, GSWC’s long-term debt measured at fair value as of December 31, 2012:

(dollars in thousands)	Level 1	Level 2		Level 3	Total
Long-term debt—GSWC	—	$	456,792	—	$	456,792

- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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