| 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) | | June 30,
2025 | | December 31,
2024 | | GSWC | | | | | 2025 general rate case memorandum account (unbilled revenue) | | $ | 3,910 | | | $ | — | | | 2022/2023 general rate case memorandum accounts (unbilled revenue) | | 30,687 | | | 37,711 | | | Water revenue adjustment mechanism, net of modified cost balancing account | | 18,341 | | | 29,738 | | | Asset retirement obligations | | 7,820 | | | 7,501 | | | Flowed-through deferred income taxes, net | | 16,139 | | | 12,506 | | | Low income rate assistance balancing accounts | | 10,231 | | | 8,834 | | | Other regulatory assets | | 11,590 | | | 11,352 | | | Excess deferred income taxes | | (63,537) | | | (63,682) | | | Pensions and other post-retirement obligations | | (24,363) | | | (25,179) | | Per-and Polyfluoroalkyl Substances (“PFAS”) Contamination Litigation Proceeds Memorandum Account | | (12,500) | | | — | | | Other regulatory liabilities | | (1,357) | | | (608) | | | Total GSWC | | $ | (3,039) | | | $ | 18,173 | | | BVES | | | | | | Derivative instrument memorandum account (Note 5) | | $ | 11,244 | | | $ | 8,823 | | | 2023/2024 general rate case memorandum accounts (unbilled revenue) | | 9,574 | | | 9,777 | | | Wildfire mitigation and other fire prevention related costs memorandum accounts | | 13,954 | | | 14,681 | | | Other regulatory assets | | 10,775 | | | 8,853 | | | Other regulatory liabilities | | (4,507) | | | (5,628) | | | Total BVES | | $ | 41,040 | | | $ | 36,506 | | | | | | | | Total AWR | | $ | 38,001 | | | $ | 54,679 | | | | | | |
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