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NOTE Segment Information
3 Months Ended
Jun. 30, 2011
NOTE Segment Information [Abstract]  
Segment Reporting Disclosure [Text Block]
During the first two quarters of 2010, the Company managed and reported through four business segments: Engineering, Construction, Automation and Land. In May 2010, the Company hired a new CEO. The CEO, as the Chief Operating Decision Maker, assessed the Company's business organization and management structure resulting in management changes, a new focus on specific types of work and reorganization of integrated functions within the Company. In response to these changes, we reevaluated our reportable segments. As a result, we elected to realign our reporting into three segments: Engineering, Automation and Land. Our services that were offered under the previous Construction segment were merged into our current reporting segments. During the fourth quarter of 2010, we renamed our operating segments to Engineering and Construction, Automation and Field Solutions. Our operating segments are the three reportable segments mentioned above. The segments are distinguished by the types of services and products we offer to our clients as well as the Chief Operating Decision Maker's view of how various Company activities perform integrated functions. We currently do not aggregate any operating segments. Our segments are strategic business units that offer different services and products and therefore require different business development and management strategies.


The total amounts reported for prior periods will remain the same, but amounts reported on a segment basis are reported in the three segments that the Company now operates in, rather than the four segments in which the Company previously operated and reported.


The Engineering and Construction segment provides consulting services relating to the development, management and execution of projects requiring professional engineering and related project services primarily to the midstream and downstream sectors. Services provided by the Engineering and Construction segment include feasibility studies, engineering, design, procurement and construction management. The Engineering and Construction segment also provides engineering consulting services relating to the installation, operation and maintenance of various government, public sector and international facilities.


The Automation segment provides services related to the design, fabrication and implementation of process distributed control and analyzer systems, advanced automation, information technology and heat tracing projects primarily to the upstream and downstream sectors. This segment also designs, assembles, integrates and services control and instrumentation systems for specific applications in the energy and processing related industries. In addition, the Automation segment provides instrument and electrical construction services to complex commercial and industrial projects.


The Field Solutions segment provides inspection, land management, right-of-way, environmental compliance, legislative affairs support and governmental regulatory compliance services primarily to the midstream sector, including pipeline, utility and telecom companies and other owner/operators of infrastructure facilities throughout the United States. The Field Solutions segment provides services to a cross-section of clients in the energy markets. As the country attempts to shift its dependence on foreign energy to reliance on domestic sources, we anticipate that the Field Solutions segment will have additional project opportunities.


The accounting policies of each of the segments are the same as those described in the summary of critical accounting policies referenced in Note 2 above. The Company evaluates performance based on profit or loss from operations before interest, income taxes and other income or loss, but after selling, general and administrative expenses attributable to the reportable segments. Transactions between reportable segments are at market rates comparable to terms available from unrelated parties.


For the three months ended June 30, 2011
Engineering and Construction
 
Automation
 
Field Solutions
 
All Other
 
Consolidated
(dollars in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue before eliminations
$
43,699


 
$
17,930


 
$
18,020


 
$


 
$
79,649


Inter-segment eliminations


 
(37
)
 


 


 
(37
)
Revenue
43,699


 
17,893


 
18,020


 


 
79,612


Gross profit
4,399


 
1,860


 
1,208


 


 
7,467


SG&A
1,447


 
1,128


 
964


 
3,351


 
6,890


Operating income (loss)
2,952


 
732


 
244


 
(3,351
)
 
577


Other expense
 
 
 
 
 
 
 
 
(16
)
Interest expense
 
 
 
 
 
 
 
 
(191
)
Tax expense
 
 
 
 
 
 
 
 
(228
)
Net income
 
 
 
 
 
 
 
 
$
142


 
 
 
 
 
 
 
 
 
 
For the three months ended June 30, 2010
 
 
 
 
 
 
 
 
 
(dollars in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue before eliminations
$
35,935


 
$
15,804


 
$
21,997


 
$


 
$
73,736


Inter-segment eliminations
(17
)
 
(14
)
 


 


 
(31
)
Revenue
35,918


 
15,790


 
21,997


 


 
73,705


Gross profit
1,605


 
744


 
1,682


 


 
4,031


SG&A
4,752


 
1,368


 
872


 
3,281


 
10,273


Operating income (loss)
(3,147
)
 
(624
)
 
810


 
(3,281
)
 
(6,242
)
Other income
 
 
 
 
 
 
 
 
159


Interest expense
 
 
 
 
 
 
 
 
(78
)
Tax benefit
 
 
 
 
 
 
 
 
1,644


Net loss
 
 
 
 
 
 
 
 
$
(4,517
)


For the six months ended June 30, 2011
Engineering and Construction
 
Automation
 
Field Solutions
 
All Other
 
Consolidated
(dollars in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue before eliminations
$
81,545


 
$
35,833


 
$
39,712


 
$


 
$
157,090


Inter-segment eliminations
(1
)
 
(227
)
 


 


 
(228
)
Revenue
81,544


 
35,606


 
39,712


 


 
156,862


Gross profit
7,581


 
2,740


 
2,867


 


 
13,188


SG&A
3,693


 
2,066


 
3,045


 
6,406


 
15,210


Operating income (loss)
3,888


 
674


 
(178
)
 
(6,406
)
 
(2,022
)
Other expense
 
 
 
 
 
 
 
 
(59
)
Interest expense
 
 
 
 
 
 
 
 
(408
)
Tax benefit
 
 
 
 
 
 
 
 
658


Net loss
 
 
 
 
 
 
 
 
$
(1,831
)
 
 
 
 
 
 
 
 
 
 
For the six months ended June 30, 2010
 
 
 
 
 
 
 
 
 
(dollars in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue before eliminations
$
69,133


 
$
31,021


 
$
41,588


 
$


 
$
141,742


Inter-segment eliminations
(39
)
 
(14
)
 


 


 
(53
)
Revenue
69,094


 
31,007


 
41,588


 


 
141,689


Gross profit
3,598


 
2,126


 
3,179


 


 
8,903


SG&A
7,341


 
2,325


 
1,607


 
6,383


 
17,656


Operating income (loss)
(3,743
)
 
(199
)
 
1,572


 
(6,383
)
 
(8,753
)
Other income
 
 
 
 
 
 
 
 
148


Interest expense
 
 
 
 
 
 
 
 
(154
)
Tax benefit
 
 
 
 
 
 
 
 
2,704


Net loss
 
 
 
 
 
 
 
 
$
(6,055
)


Total Assets by Segment
 
As of June 30, 2011
 
As of December 31, 2010
 
 
(dollars in thousands)
Engineering and Construction
 
$
51,588


 
$
53,333


Automation
 
26,512


 
24,883


Field Solutions
 
17,042


 
19,702


All Other
 
13,638


 
12,406


Consolidated
 
$
108,780


 
$
110,324