Business Segments:

6 Months Ended

Jun. 30, 2014

Segment Reporting [Abstract]

Business Segments

Business Segments:

AWR has three reportable segments, water, electric and contracted services, whereas GSWC has two segments, water and electric. AWR has no material assets other than cash and its investments in its subsidiaries on a stand-alone basis.  All activities of GSWC are geographically located within California.

Activities of ASUS and its subsidiaries are conducted in California, Georgia, Maryland, New Mexico, North Carolina, South Carolina, Texas and Virginia.  Each of ASUS’s wholly-owned subsidiaries is regulated by the state in which the subsidiary primarily conducts water and/or wastewater operations.  Fees charged for operations and maintenance and renewal and replacement services are based upon the terms of the contracts with the U.S. government which have been filed with the regulatory commissions in the states in which ASUS’ subsidiaries are incorporated.

The tables below set forth information relating to GSWC’s operating segments, ASUS and its subsidiaries and other matters. Total assets by segment are not presented below, as certain of Registrant’s assets are not tracked by segment.  The utility plant amounts are net of respective accumulated provisions for depreciation. Capital additions reflect capital expenditures paid in cash and exclude property installed by developers and conveyed to GSWC.

	As Of And For The Three Months Ended June 30, 2014
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	86,232	$	8,328	$	21,081	$	—		$	115,641
Operating income	27,182		1,393		2,425		—			31,000
Interest expense, net	5,271		337		55		(8		)	5,655
Utility plant	943,382		40,304		4,982		—			988,668
Depreciation and amortization expense (1)	9,634		598		293		—			10,525
Income tax expense (benefit)	9,374		409		923		(444		)	10,262
Capital additions	14,327		208		554		—			15,089

	As Of And For The Three Months Ended June 30, 2013
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	84,069	$	8,397	$	28,229	$	—		$	120,695
Operating income (loss)	26,772		2,186		4,343		(7		)	33,294
Interest expense, net	5,208		378		93		(51		)	5,628
Utility plant	901,505		40,993		4,242		—			946,740
Depreciation and amortization expense (1)	8,909		575		284		—			9,768
Income tax expense (benefit)	8,821		822		1,628		(123		)	11,148
Capital additions	22,263		647		—		—			22,910

	As Of And For The Six Months Ended June 30, 2014
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	156,989	$	18,784	$	41,813	$	—		$	217,586
Operating income (loss)	45,577		3,428		4,809		(46		)	53,768
Interest expense, net	10,439		671		122		(62		)	11,170
Utility plant	943,382		40,304		4,982		—			988,668
Depreciation and amortization expense (1)	19,197		1,275		583		—			21,055
Income tax expense (benefit)	14,332		1,156		1,746		(615		)	16,619
Capital additions	33,651		680		1,289		—			35,620

	As Of And For The Six Months Ended June 30, 2013
	GSWC				ASUS		AWR			Consolidated
(dollars in thousands)	Water		Electric		Contracts		Parent			AWR
Operating revenues	$	153,302	$	19,131	$	58,814	$	—		$	231,247
Operating income (loss)	48,535		4,019		8,710		(7		)	61,257
Interest expense, net	10,402		754		153		(90		)	11,219
Utility plant	901,505		40,993		4,242		—			946,740
Depreciation and amortization expense (1)	17,839		1,167		578		—			19,584
Income tax expense (benefit)	15,762		1,544		3,294		(203		)	20,397
Capital additions	40,141		880		168					41,189

(1) Depreciation expense computed on GSWC’s transportation equipment of $225,000 and $218,000 for the three months ended June 30, 2014 and 2013, respectively, and $497,000 and $468,000 for the six months ended June 30, 2014 and 2013, respectively, is recorded in administrative and general expenses.

The following table reconciles total utility plant (a key figure for rate-making) to total consolidated assets (in thousands):

	June 30,
	2014		2013
Total utility plant	$	988,668	$	946,740
Other assets	338,424		366,246
Total consolidated assets	$	1,327,092	$	1,312,986