Revenues (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

For the three and nine months ended September 30, 2023 and 2022, disaggregated revenues from contracts with customers by segment were as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
(dollars in thousands)	2023		2022		2023		2022
Water:
Tariff-based revenues	$	102,225	$	90,998	$	301,144	$	247,108
Surcharges (cost-recovery activities)	1,107		672		1,982		2,018
Other	674		625		2,060		1,714
Water revenues from contracts with customers	104,006		92,295		305,186		250,840
WRAM under/(over)-collection (alternative revenue program)	12,225		8,504		40,665		14,721
Total water revenues (1)	116,231		100,799		345,851		265,561

Electric:
Tariff-based revenues	8,424		8,891		30,416		29,824
Surcharges (cost-recovery activities)	138		29		404		88
Electric revenues from contracts with customers	8,562		8,920		30,820		29,912
BRRAM under/(over)-collection (alternative revenue program)	394		(1)		(132)		(884)
Total electric revenues	8,956		8,919		30,688		29,028

Contracted services:
Water	16,504		16,142		58,103		43,862
Wastewater	10,005		9,124		35,877		27,710
Contracted services revenues from contracts with customers	26,509		25,266		93,980		71,572

Total AWR revenues	$	151,696	$	134,984	$	470,519	$	366,161

(1) Water revenues for the nine months ended September 30, 2023 includes approximately $30 million from the impact of retroactive new rates for the full year of 2022 as a result of the CPUC's approval of GSWC's general rate case (Note 3). Furthermore, the CPUC also issued a final decision in June 2023 on GSWC's cost of capital proceeding. As a result of the final cost of capital decision (Note 3), the nine months ended September 30, 2023 water revenues include an increase of $6.4 million, from the reversal of revenues subject to refund due to a change in estimate from what had been recorded during 2022.

Contract with Customer, Asset and Liability

The opening and closing balances of the receivable from the U.S. government, contract assets, and contract liabilities from contracts with customers, which are related entirely to ASUS, were as follows:


(dollars in thousands)	September 30, 2023		December 31, 2022
Unbilled receivables	$	10,661	$	10,125
Receivable from the U.S. government	$	96,044	$	85,456
Contract assets	$	14,008	$	14,982
Contract liabilities	$	596	$	903