| 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) | | March 31,
2026 | | December 31,
2025 | | GSWC | | | | | | 2022/2023 general rate case memorandum accounts (unbilled revenue) | | $ | 18,814 | | | $ | 22,107 | | | Flowed-through deferred income taxes, net | | 22,286 | | | 20,932 | | | Low income rate assistance balancing accounts | | 11,502 | | | 10,582 | | | Other regulatory assets | | 23,370 | | | 28,405 | | | Excess deferred income taxes | | (63,152) | | | (63,223) | | | Pensions and other post-retirement obligations | | (43,984) | | | (43,479) | | Per- and Polyfluoroalkyl Substances (“PFAS”) Contamination Litigation Proceeds Memorandum Account | | (10,406) | | | (10,987) | | | Other regulatory liabilities | | (218) | | | (1,331) | | | Total GSWC | | $ | (41,788) | | | $ | (36,994) | | | BVES | | | | | | Derivative instrument memorandum account (Note 5) | | $ | 15,708 | | | $ | 15,503 | | | 2023/2024 general rate case memorandum accounts (unbilled revenue) | | 7,237 | | | 8,221 | | | Wildfire mitigation and other fire prevention related costs memorandum accounts | | 9,877 | | | 11,336 | | | Other regulatory assets | | 13,682 | | | 15,213 | | | Other regulatory liabilities | | (4,624) | | | (4,015) | | | Total BVES | | $ | 41,880 | | | $ | 46,258 | | | | | | | | Total AWR | | $ | 92 | | | $ | 9,264 | | | | | | |
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