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Revenue Recognition (Notes)
6 Months Ended
Jun. 29, 2024
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.
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 six months ended June 29, 2024 and July 1, 2023 by major sources:
Three Months Ended June 29, 2024UtilityResidential
and
Commercial
All OtherConsolidated
Type of service:
Tree and plant care$161,037 $119,664 $254 $280,955 
Grounds maintenance— 65,691 — 65,691 
Storm damage services4,278 2,955 — 7,233 
Consulting and other88,545 38,206 1,024 127,775 
Total revenues$253,860 $226,516 $1,278 $481,654 
Geography:
United States$240,039 $212,827 $1,278 $454,144 
Canada13,821 13,689 — 27,510 
Total revenues$253,860 $226,516 $1,278 $481,654 
Three Months Ended July 1, 2023UtilityResidential
and
Commercial
All OtherConsolidated
Type of service:
Tree and plant care$135,987 $113,989 $(5)$249,971 
Grounds maintenance— 59,826 — 59,826 
Storm damage services2,175 3,185 — 5,360 
Consulting and other90,162 38,981 906 130,049 
Total revenues$228,324 $215,981 $901 $445,206 
Geography:
United States$215,156 $202,756 $901 $418,813 
Canada13,168 13,225 — 26,393 
Total revenues$228,324 $215,981 $901 $445,206 
Six Months Ended June 29, 2024UtilityResidential
and
Commercial
All OtherConsolidated
Type of service:
Tree and plant care$310,456 $202,417 $(226)$512,647 
Grounds maintenance— 98,435 — 98,435 
Storm damage services9,210 5,692 — 14,902 
Consulting and other175,530 82,822 2,127 260,479 
Total revenues$495,196 $389,366 $1,901 $886,463 
Geography:
United States$468,047 $366,276 $1,901 $836,224 
Canada27,149 23,090 — 50,239 
Total revenues$495,196 $389,366 $1,901 $886,463 
Six Months Ended July 1, 2023UtilityResidential
and
Commercial
 All Other Consolidated
Type of service:      
Tree and plant care$278,577 $195,813 $(142)$474,248 
Grounds maintenance— 87,849 — 87,849 
Storm damage services6,148 8,206 — 14,354 
Consulting and other168,175 70,321 1,593 240,089 
Total revenues$452,900 $362,189 $1,451 $816,540 
Geography:  
United States$428,975 $340,496 $1,451 $770,922 
Canada23,925 21,693 — 45,618 
Total revenues$452,900 $362,189 $1,451 $816,540 
Contract Balances
Our contract liabilities consist of advance payments and billings in excess of costs incurred and deferred revenue. The Company recognized $688 and $1,889 of revenue for the three and six months ended June 29, 2024, that was included in the contract liability balance at December 31, 2023 and $417 and $1,697 of revenue for the three and six months ended July 1, 2023, that was included in the contract liability balance at December 31, 2022. Net contract liabilities consisted of the following:
 June 29,
2024
 December 31,
2023
Contract liabilities - current$5,735 $3,430 
Contract liabilities - noncurrent3,012  3,700 
     Net contract liabilities$8,747  $7,130