Operations by Business Segment

6 Months Ended

Jun. 30, 2012

Operations by Business Segment [Abstract]

Operations by business segment [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 2011 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 June 30, 2012
Revenues	$	78,989	$	87,294	$	16,128	$	—			$	182,411
Income (loss) from operations	1,928		14,867		1,754		(1,279		)	(a)	17,270
Interest expense							(707		)		(707		)
Interest income							29				29
Other income (expense), net							(874		)		(874		)
Income before income taxes											$	15,718
Segment assets, total	124,964		114,934		18,807		53,947			(b)	$	312,652
Three Months Ended July 2, 2011
Revenues	$	79,153	$	80,690	$	14,110	$	—			$	173,953
Income (loss) from operations	2,006		13,810		1,332		(581		)	(a)	16,567
Interest expense							(984		)		(984		)
Interest income							9				9
Other income (expense), net							(661		)		(661		)
Income before income taxes											$	14,931
Segment assets, total	$	126,441	$	112,383	$	17,722	$	52,561		(b)	$	309,107
Six Months Ended June 30, 2012
Revenues	$	159,485	$	138,426	$	31,144	$	—			$	329,055
Income (loss) from operations	5,055		12,133		1,602		(1,012		)	(a)	17,778
Interest expense							(1,410		)		(1,410		)
Interest income							56				56
Other income (expense), net							(1,509		)		(1,509		)
Income before income taxes											$	14,915
Segment assets, total	$	124,964	$	114,934	$	18,807	$	53,947		(b)	$	312,652
Six Months Ended July 2, 2011
Revenues	$	153,804	$	126,349	$	25,124	$	—			$	305,277
Income (loss) from operations	1,336		7,970		96		(1,055		)	(a)	8,347
Interest expense							(1,874		)		(1,874		)
Interest income							14				14
Other income (expense), net							(1,324		)		(1,324		)
Income before income taxes											$	5,163
Segment assets, total	$	126,441	$	112,383	$	17,722	$	52,561		(b)	$	309,107

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.