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Discontinued Operations
 9 Months Ended
Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations DISCONTINUED OPERATIONS
On January 29, 2021, we entered into the Purchase and Sale Agreement with Spartan Energy Partners, LP (“Spartan”) pursuant to which we sold the general partner of CSI Compressco, including the incentive distribution rights (“IDRs”) in CSI Compressco LP, (“CSI Compressco”), and approximately 23.1% of the outstanding limited partner interests in CSI Compressco, in exchange for the combination of $13.9 million in cash and $3.1 million in contingent consideration in the form of cash and/or CSI Compressco common units if CSI Compressco achieves certain financial targets on or before December 31, 2022. Throughout this Quarterly Report, we refer to this transaction as the “GP Sale.” Following the closing of the transaction, we retained an interest in CSI Compressco representing approximately 3.7% of the outstanding common units as of September 30, 2022. As a result of these transactions, we no longer consolidate CSI Compressco as of January 29, 2021. We recognized a primarily non-cash accounting gain of $120.6 million during the three-month period ended March 31, 2021 related to the GP Sale. The gain is included in income (loss) from discontinued operations, net of taxes in our consolidated statement of operations. We provided back-office support to CSI Compressco under a Transition Services Agreement that ended during the three-month period ended March 31, 2022. During the second quarter of 2022, we sold equipment to CSI Compressco for approximately $0.3 million. Our interest in CSI Compressco and the general partner represented substantially all of our Compression Division.

In addition, on March 1, 2018, we closed a series of related transactions that resulted in the disposition of our Offshore Division, consisting of our Offshore Services and Maritech segments. Our former Compression and Offshore Divisions are reported as discontinued operations for all periods presented. Our consolidated balance sheets and consolidated statements of operations report discontinued operations separate from continuing operations. Our consolidated statements of comprehensive income, statements of equity and statements of cash flows combine continuing and discontinued operations. Our prior-year consolidated statement of operations, statement of comprehensive income, statement of equity and statement of cash flows include CSI Compressco activity for January 1 through January 29 in 2021. Our consolidated statements of cash flows for the nine-month period ended September 30, 2021 included $3.0 million of capital expenditures related to our former Compression division. 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, unaudited)
Three Months Ended
September 30, 2022
Offshore Services
Major classes of line items constituting income from discontinued operations
General and administrative expense$510 
Pretax loss from discontinued operations(510)
Pretax gain on disposal of discontinued operations829 
Total pretax income from discontinued operations319 
Income from discontinued operations attributable to TETRA stockholders$319 
Three Months Ended
September 30, 2021
CompressionOffshore ServicesTotal
Major classes of line items constituting income from discontinued operations
Cost of revenues$— $(174)$(174)
General and administrative expense— 6 6 
Other (income) expense, net150 — 150 
Pretax income (loss) from discontinued operations(150)168 18 
Income from discontinued operations attributable to TETRA stockholders$18 
Nine Months Ended
September 30, 2022
Offshore ServicesMaritechTotal
Major classes of line items constituting income from discontinued operations
Cost of revenues$54 $— $54 
General and administrative expense533 — 533 
Other expense, net— (28)(28)
Pretax income (loss) from discontinued operations(587)28 (559)
Pretax gain on disposal of discontinued operations829 
Total pretax income from discontinued operations270 
Income from discontinued operations attributable to TETRA stockholders$270 

Nine Months Ended
September 30, 2021
CompressionOffshore ServicesTotal
Major classes of line items constituting income from discontinued operations
Revenue$18,968 $— $18,968 
Cost of revenues11,474 (146)11,328 
General and administrative expense2,796 6 2,802 
Interest expense, net4,336 — 4,336 
Other expense, net164 — 164 
Pretax income from discontinued operations198 140 338 
Pretax gain on disposal of discontinued operations120,574 
Total pretax income from discontinued operations120,912 
Income tax provision30 
Total income from discontinued operations120,882 
Loss from discontinued operations attributable to noncontrolling interest(333)
Income from discontinued operations attributable to TETRA stockholders$120,549 
Reconciliation of Major Classes of Assets and Liabilities of the Discontinued Operations to Amounts Presented Separately in the Statement of Financial Position
(in thousands)
September 30, 2022
Offshore ServicesMaritechTotal
(unaudited)
Carrying amounts of major classes of liabilities included as part of discontinued operations
Trade payables$319 $— $319 
Accrued liabilities and other505 95 600 
Total liabilities associated with discontinued operations$824 $95 $919 
December 31, 2021
Offshore ServicesMaritechTotal
Carrying amounts of major classes of liabilities included as part of discontinued operations
Trade payables$1,157 $— $1,157 
Accrued liabilities and other— 228 228 
Total liabilities associated with discontinued operations$1,157 $228 $1,385