SEGMENT REPORTING

3 Months Ended

Mar. 31, 2016

Segment Reporting [Abstract]

SEGMENT REPORTING

SEGMENT REPORTING

Segment reporting is prepared on the same basis that the Company's chief executive officer, who is the Company's chief operating decision maker, manages the business, makes operating decisions and assesses performance. As of March 31, 2016, the Company's operations were 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, Kleen Performance Products, SK Environmental Services, Lodging Services and Oil and Gas Field Services.

Third party revenue is revenue billed to outside customers by a particular segment. Direct revenue is revenue allocated to the segment providing the product or 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 plus accretion of environmental liabilities, depreciation and amortization, net interest expense, benefit for income taxes, other non-cash charges not deemed representative of fundamental segment results and excludes other expense (income). Transactions between the segments are accounted for at the Company’s best estimate based on similar transactions with outside customers. 

The following table reconciles third party revenues to direct revenues for the three months ended March 31, 2016 and 2015 (in thousands):

	For the Three Months Ended March 31, 2016											For the Three Months Ended March 31, 2015
	Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues			Third party revenues		Intersegment revenues, net			Corporate Items, net			Direct revenues
Technical Services	$	219,105	$	34,844		$	388		$	254,337		$	240,325	$	34,904		$	1,297		$	276,526
Industrial and Field Services	121,577		(7,466		)	(17		)	114,094			146,868		(6,561		)	78			140,385
Kleen Performance Products	67,543		(9,407		)	(1		)	58,135			96,807		(18,257		)	(1		)	78,549
SK Environmental Services	179,418		(19,114		)	367			160,671			160,684		(11,582		)	—			149,102
Lodging Services	15,645		264			21			15,930			34,104		164			17			34,285
Oil and Gas Field Services	32,016		879			87			32,982			53,587		1,332			9			54,928
Corporate Items	779		—			(845		)	(66		)	124		—			(1,400		)	(1,276		)
Total	$	636,083	$	—		$	—		$	636,083		$	732,499	$	—		$	—		$	732,499

The following table presents Adjusted EBITDA information used by management by reported 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 expense (income) to its segments.    

	For the Three Months Ended
	March 31,
	2016			2015
Adjusted EBITDA:
Technical Services	$	60,398		$	63,401
Industrial and Field Services	2,118			10,309
Kleen Performance Products	4,560			(4,476		)
SK Environmental Services	35,495			27,249
Lodging Services	1,019			6,910
Oil and Gas Field Services	(1,394		)	1,403
Corporate Items	(34,876		)	(26,519		)
Total	$	67,320		$	78,277
Reconciliation to Consolidated Statements of Operations:
Accretion of environmental liabilities	2,505			2,619
Depreciation and amortization	68,902			68,356
(Loss) income from operations	(4,087		)	7,302
Other expense (income)	350			(409		)
Interest expense, net of interest income	18,980			19,438
Loss before benefit for income taxes	$	(23,417	)	$	(11,727	)

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

	March 31, 2016
	Technical Services		Industrial and Field Services		Kleen Performance Products		SK Environmental Services		Lodging Services		Oil and Gas Field Services		Corporate Items		Totals
Property, plant and equipment, net	$	499,464	$	234,088	$	202,445	$	306,462	$	108,489	$	153,869	$	92,055	$	1,596,872
Goodwill	48,694		106,637		50,143		220,854		34,314		—		—		460,642
Permits and other intangible, net	73,632		14,215		139,725		254,230		7,004		13,726		—		502,532
Total assets	$	818,098	$	378,639	$	501,019	$	858,544	$	188,547	$	243,543	$	653,285	$	3,641,675

	December 31, 2015
	Technical Services		Industrial and Field Services		Kleen Performance Products		SK Environmental Services		Lodging Services		Oil and Gas Field Services		Corporate Items		Totals
Property, plant and equipment, net	$	483,425	$	237,660	$	193,855	$	264,539	$	105,208	$	156,286	$	91,494	$	1,532,467
Goodwill	49,267		105,286		49,755		216,589		32,208		—		—		453,105
Permits and other intangible, net	73,601		14,649		140,410		256,251		7,045		14,862		—		506,818
Total assets	$	800,060	$	368,858	$	492,483	$	805,488	$	181,357	$	244,210	$	538,972	$	3,431,428

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

	March 31, 2016		December 31, 2015
United States	$	2,783,892	$	2,575,746
Canada	853,112		851,949
Other foreign	4,671		3,733
Total	$	3,641,675	$	3,431,428