Utility Plant and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2019

Utility Plant and Intangible Assets

Schedule of Public Utility Property Plant and Equipment Components [Table Text Block]

The following table shows Registrant’s utility plant (regulated utility plant and non-regulated utility property) by major asset class:

	AWR December 31,						GSWC December 31,
(dollars in thousands)	2019			2018			2019			2018
Water
Land	$	18,066		$	14,890		$	18,066		$	14,890
Intangible assets	28,578			29,412			28,578			29,413
Source of water supply	91,685			91,349			91,685			91,349
Pumping	178,058			182,673			178,058			182,673
Water treatment	78,048			82,198			78,048			82,198
Transmission and distribution	1,219,285			1,142,105			1,219,285			1,142,105
Other	117,276			131,419			86,722			106,907
	1,730,996			1,674,046			1,700,442			1,649,535
Electric
Transmission and distribution	84,018			82,257			84,018			82,257
Generation	12,583			12,583			12,583			12,583
Other (1)	11,824			11,224			11,824			11,224
	108,425			106,064			108,425			106,064
Less — accumulated depreciation	(543,263		)	(561,855		)	(531,801		)	(551,244		)
Construction work in progress	119,547			78,055			117,676			76,737
Net utility plant	$	1,415,705		$	1,296,310		$	1,394,742		$	1,281,092

(1)         Includes intangible assets of $1.2 million for the years ended December 31, 2019 and 2018 for studies performed in association with the electricity segment of the Registrant’s operations.

Schedule of components of intangible assets

As of December 31, 2019 and 2018, intangible assets consist of the following:

	Weighted Average  Amortization	AWR  December 31,						GSWC  December 31,
(dollars in thousands)	Period	2019			2018			2019			2018
Intangible assets:
Conservation programs	3 years	$	9,486		$	9,486		$	9,486		$	9,486
Water and service rights (2)	30 years	8,695			8,695			8,124			8,124
Water planning studies	14 years	11,808			12,641			11,808			12,641
Total intangible assets		29,989			30,822			29,418			30,251
Less — accumulated amortization		(24,309		)	(24,399		)	(24,166		)	(24,268		)
Intangible assets, net of amortization		$	5,680		$	6,423		$	5,252		$	5,983
Intangible assets not subject to amortization (3)		$	402		$	422		$	402		$	404

(2)         Includes intangible assets of $571,000 for contracted services included in "Other Property and Investments" on the consolidated balance sheets as of December 31, 2019 and 2018.

(3)         The intangible assets not subject to amortization primarily consist of organization and consent fees.

Schedule of estimated future consolidated amortization expenses related to intangible assets

Estimated future consolidated amortization expenses related to intangible assets for the succeeding five years are (in thousands):

	Amortization Expense
2020	$	90
2021	12
2022	12
2023	12
2024	12
Total	$	138

Schedule of reconciliation of the beginning and ending aggregate carrying amount of the asset retirement obligations

The following is a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations, which are included in “Other Credits” on the balance sheets as of December 31, 2019 and 2018:

(dollars in thousands)	GSWC
Obligation at December 31, 2017	$	4,963
Additional liabilities incurred	256
Liabilities settled	(46		)
Accretion	55
Obligation at December 31, 2018	$	5,228
Additional liabilities incurred	271
Liabilities settled	(173		)
Accretion	86
Revision of previous estimates	3,451
Obligation at December 31, 2019	$	8,863