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Revenue Recognition (Notes)
9 Months Ended
Sep. 30, 2023
Revenue Recognition [Abstract]  
Revenue from contract from customer [Text Block] Revenue Recognition
We recognize revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers.
Nature of Performance Obligations and Significant Judgments
At contract inception, the Company assesses the goods and services promised in its contracts with customers and identifies a performance obligation for each promised good or service (or bundle of goods and services) that is distinct. To identify the performance obligations, the Company considers each of the goods or services promised in the contract regardless of whether they are explicitly stated or are implied by customary business practices.
Our contracts with our customers generally originate upon the completion of a quote for services for residential and commercial customers or the receipt of a purchase order (or similar work order) for utility customers. In some cases, our contracts are governed by master services agreements, in which case our contract under ASC 606 consists of the combination of the master services agreement and the quote/purchase order. Many of our contracts have a stated duration of one year or less or contain termination clauses that allow the customer to cancel the contract after a specified notice period, which is typically less than 90 days. Due to the fact that many of our arrangements allow the customer to terminate for convenience, the duration of the contract for revenue recognition purposes generally does not extend beyond the services that we have actually transferred. As a result, many of our contracts are, in effect, day-to-day or month-to-month contracts.
Disaggregation of Revenue
The following tables disaggregate our revenue for the three and nine months ended September 30, 2023 and October 1, 2022 by major sources:
Three Months Ended September 30, 2023UtilityResidential
and
Commercial
All OtherConsolidated
Type of service:
Tree and plant care$147,125 $110,487 $(202)$257,410 
Grounds maintenance— 50,603 — 50,603 
Storm damage services5,192 4,240 — 9,432 
Consulting and other95,161 36,423 1,605 133,189 
Total revenues$247,478 $201,753 $1,403 $450,634 
Geography:
United States$229,046 $189,044 $1,403 $419,493 
Canada18,432 12,709 — 31,141 
Total revenues$247,478 $201,753 $1,403 $450,634 
Three Months Ended October 1, 2022UtilityResidential
and
Commercial
All OtherConsolidated
Type of service:
Tree and plant care$138,112 $105,108 $(28)$243,192 
Grounds maintenance— 46,056 — 46,056 
Storm damage services7,004 2,564 — 9,568 
Consulting and other72,189 26,978 962 100,129 
Total revenues$217,305 $180,706 $934 $398,945 
Geography:
United States$207,004 $168,405 $934 $376,343 
Canada10,301 12,301 — 22,602 
Total revenues$217,305 $180,706 $934 $398,945 
Nine Months Ended September 30, 2023UtilityResidential
and
Commercial
All OtherConsolidated
Type of service:
Tree and plant care$425,701 $309,558 $(344)$734,915 
Grounds maintenance— 138,451 — 138,451 
Storm damage services11,340 12,446 — 23,786 
Consulting and other263,337 103,487 3,198 370,022 
Total revenues$700,378 $563,942 $2,854 $1,267,174 
Geography:
United States$658,021 $529,540 $2,854 $1,190,415 
Canada42,357 34,402 — 76,759 
Total revenues$700,378 $563,942 $2,854 $1,267,174 
Nine Months Ended October 1, 2022UtilityResidential
and
Commercial
 All Other Consolidated
Type of service:      
Tree and plant care$420,791 $294,206 $(155)$714,842 
Grounds maintenance— 128,114 — 128,114 
Storm damage services10,136 6,162 — 16,298 
Consulting and other206,973 75,582 1,739 284,294 
Total revenues$637,900 $504,064 $1,584 $1,143,548 
Geography:  
United States$608,411 $469,042 $1,584 $1,079,037 
Canada29,489 35,022 — 64,511 
Total revenues$637,900 $504,064 $1,584 $1,143,548 
Contract Balances
Our contract liabilities consist of advance payments and billings in excess of costs incurred and deferred revenue. The Company recognized $351 and $2,048 of revenue for the three and nine months ended September 30, 2023, that was included in the contract liability balance at December 31, 2022 and $616 and $1,676 of revenue for the three and nine months ended October 1, 2022, that was included in the contract liability balance at December 31, 2021. Net contract liabilities consisted of the following:
 September 30,
2023
 December 31,
2022
Contract liabilities - current$2,584 $3,723 
Contract liabilities - noncurrent3,044  4,145 
     Net contract liabilities$5,628  $7,868