SEGMENT REPORTING

9 Months Ended

Sep. 30, 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 September 30, 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 certain operations for which the revenues are insignificant and not allocated to the segments for internal reporting purposes. 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 expense. 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 and nine months ended September 30, 2016 and 2015 (in thousands):

	For the Three Months Ended September 30, 2016											For the Three Months Ended September 30, 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	$	232,482	$	38,795		$	492		$	271,769		$	253,069	$	34,819		$	506		$	288,394
Industrial and Field Services	162,118		(12,734		)	(32		)	149,352			307,226		(6,973		)	(313		)	299,940
Kleen Performance Products	102,318		(9,761		)	—			92,557			100,827		(23,744		)	(6		)	77,077
SK Environmental Services	194,764		(18,955		)	1			175,810			171,832		(5,947		)	2			165,887
Lodging Services	15,520		233			19			15,772			13,507		743			30			14,280
Oil and Gas Field Services	22,197		2,422			86			24,705			46,788		1,102			92			47,982
Corporate Items	121		—			(566		)	(445		)	117		—			(311		)	(194		)
Total	$	729,520	$	—		$	—		$	729,520		$	893,366	$	—		$	—		$	893,366

	For the Nine Months Ended September 30, 2016										For the Nine Months Ended September 30, 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	$	680,717	$	109,217		$	1,547		$	791,481	$	741,419	$	108,037		$	2,886		$	852,342
Industrial and Field Services	437,546		(29,255		)	(335		)	407,956		807,423		(24,764		)	(636		)	782,023
Kleen Performance Products	256,572		(26,768		)	(1		)	229,803		296,738		(63,429		)	(8		)	233,301
SK Environmental Services	565,186		(59,561		)	369			505,994		508,392		(26,331		)	5			482,066
Lodging Services	47,583		634			54			48,271		68,782		1,899			127			70,808
Oil and Gas Field Services	73,445		5,733			221			79,399		138,992		4,588			141			143,721
Corporate Items	2,064		—			(1,855		)	209		347		—			(2,515		)	(2,168		)
Total	$	2,063,113	$	—		$	—		$	2,063,113	$	2,562,093	$	—		$	—		$	2,562,093

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						For the Nine Months Ended
	September 30,						September 30,
	2016			2015			2016			2015
Adjusted EBITDA:
Technical Services	$	72,333		$	79,048		$	201,622		$	219,257
Industrial and Field Services	18,579			62,460			40,643			145,850
Kleen Performance Products	22,803			12,123			37,358			23,471
SK Environmental Services	47,250			40,096			127,984			108,540
Lodging Services	4,104			1,827			8,145			12,589
Oil and Gas Field Services	(4,425		)	1,579			(10,026		)	800
Corporate Items	(33,993		)	(31,526		)	(101,310		)	(103,501		)
Total	$	126,651		$	165,607		$	304,416		$	407,006
Reconciliation to Consolidated Statements of Operations:
Accretion of environmental liabilities	2,476			2,577			7,529			7,795
Depreciation and amortization	73,360			69,060			215,655			205,189
Goodwill impairment charge	34,013			—			34,013			31,992
Income from operations	16,802			93,970			47,219			162,030
Other expense	198			139			737			390
Gain on sale of business	(16,431		)	—			(16,431		)	—
Interest expense, net of interest income	21,565			19,017			62,192			57,704
Income before provision for income taxes	$	11,470		$	74,814		$	721		$	103,936

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

	September 30, 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	$	521,040	$	211,712	$	260,608	$	328,655	$	99,764	$	139,137	$	87,655	$	1,648,571
Goodwill	57,637		106,349		68,482		238,165		—		—		—		470,633
Permits and other intangibles, net	74,646		11,490		141,039		264,864		5,951		9,347		—		507,337
Total assets	$	859,794	$	366,929	$	605,160	$	920,333	$	142,948	$	229,480	$	587,969	$	3,712,613

	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 intangibles, 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):

	September 30, 2016		December 31, 2015
United States	$	2,944,936	$	2,575,746
Canada	767,677		851,949
Other foreign	—		3,733
Total	$	3,712,613	$	3,431,428