NOTE Segment Information

3 Months Ended

Sep. 30, 2011

NOTE Segment Information [Abstract]

Segment Reporting Disclosure [Text Block]

NOTE 7 – SEGMENT INFORMATION

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. Prior to September 30, 2011, the Automation segment provided electrical project management through its Electrical Services group to complex commercial and industrial projects. However, effective July 1, 2011, management approved a plan to sell the Electric Services group. Please refer to Note 3.

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 September 30, 2011	Engineering and Construction			Automation			Field Solutions		All Other			Consolidated
(dollars in thousands)
Revenue	$	46,695		$	13,787		$	19,306	$	—		$	79,788
Gross profit	4,659			2,117			1,685		—			8,461
SG&A	2,009			1,148			1,567		3,525			8,249
Operating income (loss)	2,650			969			118		(3,525		)	212
Other expense												(8		)
Interest expense												(303		)
Tax benefit												(138		)
Discontinued operations - net of taxes												(1,036		)
Net loss from continuing operations												$	(1,273	)
For the three months ended September 30, 2010
(dollars in thousands)
Revenue before eliminations	$	44,737		$	11,259		$	26,024	$	—		$	82,020
Inter-segment eliminations	(9		)	(201		)	—		—			(210		)
Revenue	44,728			11,058			26,024		—			81,810
Gross profit (loss)	4,672			(255		)	1,941		—			6,358
SG&A	9,051			1,037			951		3,492			14,531
Operating income (loss)	(4,379		)	(1,292		)	990		(3,492		)	(8,173		)
Other expense												(34		)
Interest expense												(101		)
Tax benefit												3,045
Discontinued operations - net of taxes												62
Net loss from continuing operations												$	(5,201	)

For the nine months ended September 30, 2011	Engineering and Construction			Automation			Field Solutions			All Other			Consolidated
(dollars in thousands)
Revenue before eliminations	$	128,240		$	34,949		$	59,018		$	—		$	222,207
Inter-segment eliminations	(1		)	(227		)	—			—			(228		)
Revenue	128,239			34,722			59,018			—			221,979
Gross profit	12,240			4,954			4,552			—			21,746
SG&A	5,702			3,083			4,612			9,931			23,328
Operating income (loss)	6,538			1,871			(60		)	(9,931		)	(1,582		)
Other expense													(68		)
Interest expense													(711		)
Tax benefit													460
Discontinued operations - net of taxes													(1,203		)
Net loss													$	(3,104	)
For the nine months ended September 30, 2010
(dollars in thousands)
Revenue before eliminations	$	113,870		$	39,790		$	67,612		$	—		$	221,272
Inter-segment eliminations	(48		)	(215		)	—			—			(263		)
Revenue	113,822			39,575			67,612			—			221,009
Gross profit	8,270			1,676			5,120			—			15,066
SG&A	16,392			3,362			2,558			9,875			32,187
Operating income (loss)	(8,122		)	(1,686		)	2,562			(9,875		)	(17,121		)
Other income													114
Interest expense													(255		)
Tax benefit													5,822
Discontinued operations - net of taxes													184
Net loss													$	(11,256	)

Total Assets by Segment	As of September 30, 2011		As of December 31, 2010
	(dollars in thousands)
Engineering and Construction	$	57,136	$	53,333
Automation*	25,448		24,883
Field Solutions	17,293		19,702
All Other	16,406		12,406
Consolidated	$	116,283	$	110,324

*Includes $4.9 million and $5.7 million of assets held for sale from discontinued operations for September 30, 2011 and December 31, 2010, respectively.