Operations by Business Segment

9 Months Ended

Sep. 29, 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 September 29, 2012
Revenues	$	80,874	$	81,438	$	16,335	$	—			$	178,647
Income (loss) from operations	2,343		10,925		1,633		(249		)	(a)	14,652
Interest expense							(661		)		(661		)
Interest income							65				65
Other income (expense), net							(638		)		(638		)
Income before income taxes											$	13,418
Segment assets, total	125,178		114,940		21,528		67,268			(b)	$	328,914
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
Nine Months Ended September 29, 2012
Revenues	$	240,359	$	219,864	$	47,479	$	—			$	507,702
Income (loss) from operations	7,398		23,058		3,235		(1,261		)	(a)	32,430
Interest expense							(2,071		)		(2,071		)
Interest income							121				121
Other income (expense), net							(2,147		)		(2,147		)
Income before income taxes											$	28,333
Segment assets, total	$	125,178	$	114,940	$	21,528	$	67,268		(b)	$	328,914
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

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.