Regulatory Matters (Tables)

9 Months Ended

Sep. 30, 2023

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)	September 30, 2023		December 31, 2022
GSWC
2022/2023 general rate case memorandum accounts (unbilled revenue)	$	55,140	$	—
Water revenue adjustment mechanism, net of modified cost balancing account	46,597		31,803
COVID-19 memorandum accounts	3,543		3,478
Excess deferred income taxes	(70,515)		(71,870)
Other regulatory assets	26,381		19,964
Other regulatory liabilities	(280)		(9,949)
Total GSWC	$	60,866	$	(26,574)
BVES
Derivative instrument memorandum account (Note 5)	(1,525)		(11,847)
Wildfire mitigation and other fire prevention related costs memorandum accounts	16,370		13,007
Other regulatory assets	10,136		7,965
Other regulatory liabilities	(8,180)		(8,005)
Total AWR	$	77,667	$	(25,454)