Operations by Business Segment

9 Months Ended

Oct. 01, 2011

Operations by Business Segment [Abstract]

Segment Reporting Disclosure [Text Block]

Operations by Business Segment

Our operating results are reported in two segments: Residential and Commercial Services, and Utility Services. Residential and Commercial Services provides for the treatment, preservation, maintenance, cultivation, planting and removal of trees, shrubs and other plant life; its services also include the practice of landscaping, tree surgery, tree feeding, and tree spraying, as well as the application of fertilizer, herbicides and insecticides. Utility Services is principally engaged in the practice of line clearing for investor-owned and municipal utilities, including the clearing of tree growth from power lines, clearance of rights-of-way and chemical brush control. Davey Resource Group, which provides services related to natural resource management and consulting, forestry research and development, and environmental planning and also maintains research, technical support and laboratory diagnostic facilities, is a nonreportable segment and, along with other operating activities, is included in “All Other.”

Measurement of Segment Profit and Loss and Segment Assets--We evaluate performance and allocate resources based primarily on operating income and also actively manage business unit operating assets. Segment information, including reconciling adjustments, is presented consistent with the basis described in the 2010 Annual Report.

K.    Operations by Business Segment (continued)

Segment information reconciled to consolidated external reporting information follows:

	Utility Services		Residential Commercial Services		All Other			Reconciling Adjustments				Consolidated
Three Months Ended October 1, 2011
Revenues	$	86,038	$	76,522	$	16,239		$	—			$	178,799
Income (loss) from operations	3,336		9,400		2,117			(1,511		)	(a)	13,342
Interest expense								(1,041		)		(1,041		)
Interest income								14				14
Other income (expense), net								(1,043		)		(1,043		)
Income before income taxes												$	11,272
Segment assets, total	$	128,214	$	107,285	$	17,744		$	61,940		(b)	$	315,183
Three Months Ended October 2, 2010
Revenues	$	75,769	$	71,399	$	9,325		$	—			$	156,493
Income (loss) from operations	2,817		7,328		219			(284		)	(a)	10,080
Interest expense								(827		)		(827		)
Interest income								15				15
Other income (expense), net								(957		)		(957		)
Income before income taxes												$	8,311
Segment assets, total	$	111,651	$	105,183	$	12,091		$	58,030		(b)	$	286,955
Nine Months Ended October 1, 2011
Revenues	$	239,842	$	202,871	$	41,363						$	484,076
Income (loss) from operations	4,672		17,370		2,213			(2,566		)	(a)	21,689
Interest expense								(2,915		)		(2,915		)
Interest income								28				28
Other income (expense), net								(2,367		)		(2,367		)
Income before income taxes												$	16,435
Segment assets, total	$	128,214	$	107,285	$	17,744		$	61,940		(b)	$	315,183
Nine Months Ended October 2, 2010
Revenues	$	216,873	$	195,777	$	28,424		$	—			$	441,074
Income (loss) from operations	6,822		15,969		(1,793		)	(1,069		)	(a)	19,929
Interest expense								(1,868		)		(1,868		)
Interest income								38				38
Other income (expense), net								(2,074		)		(2,074		)
Income before income taxes												$	16,025
Segment assets, total	$	111,651	$	105,183	$	12,091		$	58,030		(b)	$	286,955

Reconciling adjustments from segment reporting to consolidated external financial reporting include unallocated corporate items:

(a) Reclassification of depreciation expense and allocation of corporate expenses.

(b) Corporate assets include cash, prepaid expenses, corporate facilities, enterprise-wide information systems and other nonoperating assets.