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USD ($)

USD ($) / shares
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   &lt;/font&gt;&lt;/font&gt;&lt;/b&gt;
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   &lt;div style="margin-top: 18pt; font-size: 1pt"&gt;&amp;#160;
   &lt;/div&gt;
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       &lt;b&gt;&lt;font style="font-family: 'Times New Roman', Times"&gt;NOTE&amp;#160;1&amp;#8212;&lt;/font&gt;&lt;/b&gt;
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       &lt;b&gt;&lt;font style="font-family: 'Times New Roman', Times"&gt;NATURE OF
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       References to the &amp;#8220;Company,&amp;#8221; &amp;#8220;EMCOR,&amp;#8221;
       &amp;#8220;we,&amp;#8221; &amp;#8220;us,&amp;#8221; &amp;#8220;our&amp;#8221; and similar
       words refer to EMCOR Group, Inc. and its consolidated
       subsidiaries unless the context indicates otherwise.
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       We are one of the largest electrical and mechanical construction
       and facilities services firms in the United&amp;#160;States, Canada,
       the United Kingdom and in the world. We specialize principally
       in providing construction services relating to electrical and
       mechanical systems in facilities of all types and in providing
       comprehensive services for the operation, maintenance and
       management of substantially all aspects of such facilities,
       commonly referred to as &amp;#8220;facilities services.&amp;#8221; We
       design, integrate, install,
       &lt;font style="white-space: nowrap"&gt;start-up,&lt;/font&gt;
       operate and maintain various electrical and mechanical systems,
       including: (a)&amp;#160;electric power transmission and distribution
       systems; (b)&amp;#160;premises electrical and lighting systems;
       (c)&amp;#160;low-voltage systems, such as fire alarm, security and
       process control systems; (d)&amp;#160;voice and data communication
       systems; (e)&amp;#160;roadway and transit lighting and fiber optic
       lines; (f)&amp;#160;heating, ventilation, air conditioning,
       refrigeration and clean-room process ventilation systems;
       (g)&amp;#160;fire protection systems; (h)&amp;#160;plumbing, process and
       high-purity piping systems; (i)&amp;#160;water and wastewater
       treatment systems; and (j)&amp;#160;central plant heating and
       cooling systems. We provide electrical and mechanical
       construction services and facilities services directly to
       corporations, municipalities and other governmental entities,
       owners/developers and tenants of buildings. We also provide
       these services indirectly by acting as a subcontractor to
       general contractors, systems suppliers and other subcontractors.
       Electrical and mechanical construction services generally fall
       into one of two categories: (a)&amp;#160;large installation projects
       with contracts often in the multi-million dollar range that
       involve construction of industrial and commercial buildings and
       institutional and public works facilities or the fit-out of
       large blocks of space within commercial buildings and
       (b)&amp;#160;smaller installation projects typically involving
       fit-out, renovation and retrofit work. Our facilities services
       operations, which support the operation of a customer&amp;#8217;s
       facilities, include: (a)&amp;#160;industrial maintenance and
       services; (b)&amp;#160;outage services to utilities and industrial
       plants; (c)&amp;#160;commercial and government site-based operations
       and maintenance; (d)&amp;#160;military base operations support
       services; (e)&amp;#160;mobile maintenance and services;
       (f)&amp;#160;facilities management; (g)&amp;#160;installation and
       support for building systems; (h)&amp;#160;program development,
       management and maintenance for energy systems; (i)&amp;#160;shop and
       &lt;font style="white-space: nowrap"&gt;on-site&lt;/font&gt;
       field services for refineries and petrochemical plants;
       (j)&amp;#160;technical consulting and diagnostic services;
       (k)&amp;#160;infrastructure and building projects for federal, state
       and local governmental agencies and bodies; (l)&amp;#160;small
       modification and retrofit projects; and (m)&amp;#160;retrofit
       projects to comply with clean air laws. These services are
       provided to a wide range of commercial, industrial, utility and
       institutional facilities including those at which we provided
       construction services.
   &lt;/div&gt;
   &lt;/div&gt;
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 -Publisher AICPA
 -Name Statement of Position (SOP)
 -Number 94-6
 -Paragraph 10

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