SEGMENT REPORTING

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

SEGMENT REPORTING

SEGMENT REPORTING

During the second quarter of 2014, the Company made changes to the manner in which it manages its business, makes operating decisions and assesses performance. These changes included the reassignment of certain departments among its operating segments consistent with management reporting changes as well as the identification of Lodging Services as an additional segment. Under the new structure, the Company's operations are managed in six reportable segments based primarily upon the nature of the various operations and services provided: Technical Services, Industrial and Field Services which consists of the Industrial Services and Field Services operating segments, Oil Re-refining and Recycling, SK Environmental Services, Lodging Services and Oil and Gas Field Services. The prior year segment information has been recast to conform to the current year presentation.

The following table reconciles third party revenues to direct revenues for the three and nine months ended September 30, 2014 and 2013 (in thousands):

	For the Three Months Ended September 30, 2014											For the Nine Months Ended September 30, 2014
	Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues			Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues
Technical Services	$	272,478	$	39,296		$	1,628		$	313,402		$	766,057	$	116,812		$	2,805		$	885,674
Industrial and Field Services	163,582		(9,234		)	29			154,377			510,696		(32,039		)	220			478,877
Oil Re-refining and Recycling	140,345		(52,606		)	—			87,739			413,282		(155,583		)	(5		)	257,694
SK Environmental Services	170,980		21,212			—			192,192			503,692		64,476			(58		)	568,110
Lodging Services	36,582		697			26			37,305			136,148		1,991			52			138,191
Oil and Gas Field Services	67,370		635			4			68,009			226,319		4,343			(6		)	230,656
Corporate Items	128		—			(1,687		)	(1,559		)	418		—			(3,008		)	(2,590		)
Total	$	851,465	$	—		$	—		$	851,465		$	2,556,612	$	—		$	—		$	2,556,612

	For the Three Months Ended September 30, 2013											For the Nine Months Ended September 30, 2013
	Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues			Third party revenues			Intersegment revenues, net			Corporate Items, net			Direct revenues
Technical Services	$	269,465	$	35,406		$	964		$	305,835		$	759,666		$	85,614		$	3,155		$	848,435
Industrial and Field Services	174,829		(8,109		)	(72		)	166,648			543,675			(34,549		)	(178		)	508,948
Oil Re-refining and Recycling	131,934		(45,566		)	—			86,368			395,026			(143,853		)	—			251,173
SK Environmental Services	170,166		17,164			—			187,330			496,491			84,241			84			580,816
Lodging Services	55,571		812			145			56,528			155,586			2,621			362			158,569
Oil and Gas Field Services	104,981		293			(114		)	105,160			288,588			5,926			(314		)	294,200
Corporate Items	589		—			(923		)	(334		)	(8,806		)	—			(3,109		)	(11,915		)
Total	$	907,535	$	—		$	—		$	907,535		$	2,630,226		$	—		$	—		$	2,630,226

Third party revenue is revenue billed to outside customers by a particular segment. Direct revenue is revenue allocated to the segment performing the provided service. Intersegment revenues represent the sharing of third party revenues among the segments based on products and services provided by each segment as if the products and services were sold directly to the third party. The intersegment revenues are shown net. The negative intersegment revenues are due to more transfers out of customer revenues to other segments than transfers in of customer revenues from other segments. The operations not managed through the Company’s six reportable segments are recorded as “Corporate Items.” Corporate Items revenues consist of two different operations for which the revenues are insignificant. Corporate Items cost of revenues represents certain central services that are not allocated to the six segments for internal reporting purposes. Corporate Items selling, general and administrative expenses include typical corporate items such as legal, accounting and other items of a general corporate nature that are not allocated to the Company’s six reportable segments. Performance of the segments is evaluated on several factors, of which the primary financial measure is “Adjusted EBITDA,” which consists of net (loss) income plus accretion of environmental liabilities, depreciation and amortization, net interest expense, provision for income taxes, other non-cash charges not deemed representative of fundamental segment results and excludes other (income) expense. Transactions between the segments are accounted for at the Company’s best estimate based on similar transactions with outside customers. 

The following table presents Adjusted EBITDA information used by management for each reportable segment (in thousands). The Company does not allocate interest expense, income taxes, depreciation, amortization, accretion of environmental liabilities, other non-cash charges not deemed representative of fundamental segment results, and other (income) expense to its segments.    

	For the Three Months Ended						For the Nine Months Ended
	September 30,						September 30,
	2014			2013			2014			2013
Adjusted EBITDA:
Technical Services	$	86,928		$	78,849		$	233,402		$	208,284
Industrial and Field Services	20,303			26,709			67,391			75,281
Oil Re-refining and Recycling	21,473			18,652			49,252			46,750
SK Environmental Services	30,853			23,192			84,985			84,274
Lodging Services	15,972			21,710			49,196			63,270
Oil and Gas Field Services	9,545			20,530			27,688			52,458
Corporate Items	(31,717		)	(43,690		)	(120,772		)	(149,547		)
Total	$	153,357		$	145,952		$	391,142		$	380,770
Reconciliation to Consolidated Statements of (Loss) Income:
Pre-tax, non-cash acquisition accounting inventory adjustment	—			—			—			13,559
Accretion of environmental liabilities	2,642			2,914			7,975			8,628
Depreciation and amortization	70,049			69,430			205,480			196,904
Goodwill impairment charge	123,414			—			123,414			—
(Loss) income from operations	(42,748		)	73,608			54,273			161,679
Other (income) expense	(613		)	150			(4,136		)	(2,030		)
Interest expense, net of interest income	19,494			19,326			58,430			58,784
(Loss) income before provision for income taxes	$	(61,629	)	$	54,132		$	(21	)	$	104,925

The following table presents certain assets by reportable segment and in the aggregate (in thousands):

	September 30, 2014
	Technical Services		Industrial and Field Services		Oil Re-refining and Recycling		SK Environmental Services		Lodging Services		Oil and Gas Field Services		Corporate Items		Totals
Property, plant and equipment, net	$	412,008	$	252,159	$	204,468	$	242,193	$	143,493	$	223,822	$	101,558	$	1,579,701
Goodwill	50,336		108,514		51,152		170,986		33,717		34,872		—		449,577
Permits and other intangible, net	76,594		18,868		153,801		256,171		11,738		24,702		—		541,874
Total assets	$	758,294	$	409,807	$	545,213	$	740,109	$	223,565	$	377,607	$	706,622	$	3,761,217

	December 31, 2013
	Technical Services		Industrial and Field Services		Oil Re-refining and Recycling		SK Environmental Services		Lodging Services		Oil and Gas Field Services		Corporate Items		Totals
Property, plant and equipment, net	$	400,544	$	251,826	$	211,458	$	239,650	$	166,252	$	224,585	$	107,855	$	1,602,170
Goodwill	45,599		109,873		171,161		172,309		35,512		36,506		—		570,960
Permits and other intangible, net	80,302		21,147		160,807		265,106		14,730		27,881		—		569,973
Total assets	$	699,675	$	410,233	$	642,901	$	774,756	$	239,056	$	381,057	$	806,000	$	3,953,678

The following table presents total assets by geographical area (in thousands):

	September 30, 2014		December 31, 2013
United States	$	2,580,598	$	2,684,686
Canada	1,177,819		1,266,505
Other foreign	2,800		2,487
Total	$	3,761,217	$	3,953,678