DISCONTINUED OPERATIONS

On March 1, 2018, we closed a series of related transactions that resulted in the disposition of our Offshore Division. As a result, we have accounted for our Offshore Division, consisting of our Offshore Services and Maritech segments, as discontinued operations and have revised prior period financial statements to exclude these businesses from continuing operations. A summary of financial information related to our discontinued operations is as follows:

Reconciliation of the Line Items Constituting Pretax Loss from Discontinued Operations to the After-Tax Loss from Discontinued Operations

(in thousands)



	Three Months Ended June 30, 2019								Three Months Ended June 30, 2018
	Offshore Services			Maritech		Total			Offshore Services			Maritech			Total
Major classes of line items constituting pretax loss from discontinued operations
Revenue	$	—		$	—	$	—		$	10		$	—		$	10
Cost of revenues	—			—		—			(235		)	(98		)	(333		)
Depreciation, amortization, and accretion	—			—		—			—			—			—
General and administrative expense	345			—		345			284			—			284
Other (income) expense, net	—			—		—			55			—			55
Pretax income (loss) from discontinued operations	(345		)	—		(345		)	(94		)	98			4
Pretax loss on disposal of discontinued operations						—									(25		)
Total pretax income (loss) from discontinued operations						(345		)							(21		)
Income tax expense						—									—
Total income (loss) from discontinued operations						$	(345	)							$	(21	)



	Six Months Ended June 30, 2019								Six Months Ended June 30, 2018
	Offshore Services			Maritech		Total			Offshore Services			Maritech			Total
Major classes of line items constituting pretax loss from discontinued operations
Revenue	$	—		$	—	$	—		$	4,487		$	187		$	4,674
Cost of revenues	22			—		22			10,888			139			11,027
Depreciation, amortization, and accretion	—			—		—			1,873			212			2,085
General and administrative expense	749			—		749			1,537			187			1,724
Other (income) expense, net	—			—		—			78			—			78
Pretax loss from discontinued operations	(771		)	—		(771		)	(9,889		)	(351		)	(10,240		)
Pretax loss on disposal of discontinued operations						—									(33,813		)
Total pretax loss from discontinued operations						(771		)							(44,053		)
Income tax benefit						—									(2,326		)
Total loss from discontinued operations						$	(771	)							$	(41,727	)

Reconciliation of Major Classes of Assets and Liabilities of the Discontinued Operations to Amounts Presented Separately in the Statement of Financial Position

(in thousands)



	June 30, 2019						December 31, 2018
	Offshore Services		Maritech		Total		Offshore Services		Maritech		Total
Carrying amounts of major classes of assets included as part of discontinued operations
Trade receivables	$	—	$	—	$	—	$	—	$	1,340	$	1,340
Other current assets	—		—		—		14		—		14
Assets of discontinued operations	$	—	$	—	$	—	$	14	$	1,340	$	1,354

Carrying amounts of major classes of liabilities included as part of discontinued operations
Trade payables	$	817	$	—	$	817	$	740	$	—	$	740
Accrued liabilities	960		733		1,693		1,330		2,075		3,405
Liabilities of discontinued operations	$	1,777	$	733	$	2,510	$	2,070	$	2,075	$	4,145